0001193125-26-219479 | 10-Q | XBRL Viewer | Lineage Cell Therapeutics INC

Organization, Basis of Presentation and Liquidity (Tables)

3 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Lineage's Ownership of Outstanding Shares of its Subsidiaries

The following table reflects Lineage’s ownership, directly or through one or more subsidiaries, of the outstanding shares of its operating subsidiaries as of March 31, 2026:


Subsidiary	Field of Business	Lineage Ownership	Country
Cell Cure Neurosciences Ltd. ("CCN")	Manufacturing of Lineage’s product candidates	94%(1)	Israel
ES Cell International Pte. Ltd. ("ESI")	Research and clinical grade cell lines	100%	Singapore

(1)

Includes shares owned by Lineage and ESI.

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Preferred stock, no par value	$ 0	$ 0
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, no par value	$ 0	$ 0
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	249,298,295	243,121,801
Common stock, shares outstanding	249,298,295	243,121,801

Shareholders' Equity

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Shareholders' Equity

10. Shareholders’ Equity

Preferred Shares

Lineage is authorized to issue 2,000,000 preferred shares. The preferred shares may be issued in one or more series as the Lineage board of directors may determine by resolution. The Lineage board of directors is authorized to fix the number of shares of any series of preferred shares and to determine or alter the rights, preferences, privileges, and restrictions granted to or imposed on the preferred shares as a class, or upon any wholly unissued series of any preferred shares. The Lineage board of directors may, by resolution, increase or decrease (but not below the number of shares of such series then outstanding) the number of shares of any series of preferred shares subsequent to the issue of shares of that series. There were no preferred shares issued or outstanding as of either March 31, 2026 or December 31, 2025.

Common Shares

Lineage is authorized to issue 450,000,000 common shares. As of March 31, 2026 and December 31, 2025, there were 249,298,295 and 243,121,801 common shares issued and outstanding, respectively.

At-The-Market Offering Program

In March 2024, Lineage entered into a sales agreement (the “ATM Sales Agreement”) with B. Riley Securities, Inc., as sales agent (“Sales Agent”), under which Lineage may offer and sell its common shares from time to time through an ATM program.

During the three months ended March 31, 2026, and 2025 no common shares were sold under the ATM program.

Lineage agreed to pay Sales Agent a commission of up to 3.0% of the aggregate gross proceeds from the sale of shares under the ATM Sales Agreement, reimburse its legal fees and disbursements, and provide Sales Agent with customary indemnification and contribution rights. The Sales Agreement may be terminated by Sales Agent or Lineage at any time upon notice to the other party, or by Sales Agent at any time in certain circumstances, including the occurrence of a material and adverse change in Lineage’s business or financial condition that makes it impractical or inadvisable to market the shares or to enforce contracts for the sale of the shares.

Additionally, as part of the 12.0 million shares issued under the ATM program in November 2025 for gross proceeds of $21.0 million, Lineage paid another financial advisor a 6% placement agent fee.

The shares sold under the ATM Program are offered and sold under our shelf registration statement on Form S-3 (File No. 333-277758), which was filed with the SEC on March 7, 2024 and declared effective on May 14, 2024, and the prospectus, as updated, amended and supplemented from time to time, that forms a part thereof. The most recent prospectus supplement was filed on March 11, 2026, pursuant to which we may offer and sell from time to time under the ATM Sales Agreement an aggregate of up to $60.0 million, excluding the $22.6 million in aggregate gross sales price of our common shares we sold pursuant to prior prospectus supplements and the prospectus dated May 14, 2024.

November 2024 Registered Direct Offering - January 2025 Closing

In November 2024, we entered into securities purchase agreements with unaffiliated healthcare focused institutional investors and with Broadwood Partners relating to the purchase and sale in a registered direct offering of an aggregate of up to 39,473,688 of our common shares and accompanying warrants to purchase an aggregate of up to 39,473,688 of our common shares at a combined purchase price of $0.76 per common share and accompanying warrant (the “November 2024 RDO”). In connection with the first closing of this offering, which occurred in November 2024, we issued to the unaffiliated healthcare focused institutional investors an aggregate of 31,578,951 common shares and accompanying warrants to purchase an aggregate of up to 31,578,951 of our common shares.

The offering of the securities to Broadwood Partners was subject to obtaining shareholder approval to satisfy applicable NYSE American rules, which was obtained at our special meeting of shareholders on January 27, 2025. Following such meeting, we issued to Broadwood Partners 7,894,737 common shares and an accompanying warrant to purchase up to 7,894,737 common shares, and we received aggregate gross proceeds of $6.0 million, with approximately $0.6 million for related issuance costs. The warrant issued to Broadwood Partners had a fair value of approximately $2.1 million at issuance and is classified as a warrant liability in the Company’s condensed consolidated financial statements.

The warrants issued in the November 2024 RDO have an exercise price of $0.91 per common share, have been exercisable since May 21, 2025, and will expire on the earlier of (a) May 21, 2028, and (b) the 90th day following the date of the public disclosure of the intent to advance OpRegen (also known as RG6501) into a multi-center phase 2 or 3 clinical trial which includes a control or comparator arm, subject to extension if certain conditions, including equity conditions, some of which are outside of our control, are not satisfied. The warrants provide for cashless exercise in certain circumstances, including if the shares issuable upon exercise thereof are not covered by an effective registration statement.

We entered into an engagement letter with H.C. Wainwright & Co., LLC (“Wainwright”), pursuant to which Wainwright agreed to serve as our exclusive placement agent, on a reasonable best efforts basis, in connection with the November 2024 RDO. We paid Wainwright a cash fee equal to 7.0% and a management fee equal to 1.0%, in each case, of the aggregate gross proceeds we received at each closing. In addition, at each closing, we issued to Wainwright (or its designees) warrants to purchase our common shares with terms that are substantially similar to those described above except that the warrants issued to Wainwright (or its designees) have an exercise price of $0.95 per share. In the aggregate we issued to Wainwright (or its designees) warrants to purchase up to 1,973,684 of our common shares. The warrants issued to Wainwright (or its designees) in connection with the January 2025 Closing had a fair value of approximately $0.1 million at issuance and are classified as warrant liabilities in the Company’s condensed consolidated financial statements. See Note 8 (Fair Value Measurements) for additional information regarding the warrants issued in connection with the November 2024 RDO.

Summary of Common Stock Warrant Activity and Outstanding

The following roll-forward presents the Company’s common stock warrants outstanding as of March 31, 2026 (in thousands, except per share amounts):


	Number of Warrants Outstanding (in thousands)			Weighted Average Exercise Price (per share)
Balance at December 31, 2025		41,097		$	0.91
Warrants exercised		(5,921	)	$	0.91
Balance at March 31, 2026		35,176		$	0.91

See Note 8 (Fair Value Measurements) for additional information on the warrants.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Property and Equipment, Net - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 188,000	$ 164,000
Amortization expense for right-of-use finance lease assets	$ 13,000	$ 14,000

Income Taxes	3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes The provision for income taxes for interim periods is generally determined using an estimated annual effective tax rate as prescribed by ASC 740-270, Income Taxes, Interim Reporting. The effective tax rate may be subject to fluctuations during the year as new information is obtained, which may affect the assumptions used to estimate the annual effective tax rate, including factors such as valuation allowances and changes in valuation allowances against deferred tax assets, the recognition or de-recognition of tax benefits related to uncertain tax positions, if any, and changes in or the interpretation of tax laws in jurisdictions where Lineage conducts business. ASC 740-270 also states that if an entity is unable to reliably estimate some or a part of its ordinary income or loss, the income tax provision or benefit applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported. For items that Lineage cannot reliably estimate on an annual basis, Lineage uses the actual year to date effective tax rate rather than an estimated annual effective tax rate to determine the tax effect of each item, including the use of all available net operating losses and other credits or deferred tax assets. Under ASC 740, a valuation allowance is provided when it is more likely than not that some portion of the deferred tax assets will not be realized. As of December 31, 2025, Lineage released the valuation allowance associated with the Israel subsidiary’s deferred tax assets based on sustained profitability and other positive evidence. Lineage continues to maintain a full valuation allowance against the U.S. and Singapore deferred tax assets due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets in those jurisdictions. Lineage did not record a deferred tax benefit or provision expense during the three months ended March 31, 2026 or 2025.

Income Taxes

3 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Income Taxes

12. Income Taxes

The provision for income taxes for interim periods is generally determined using an estimated annual effective tax rate as prescribed by ASC 740-270, Income Taxes, Interim Reporting. The effective tax rate may be subject to fluctuations during the year as new information is obtained, which may affect the assumptions used to estimate the annual effective tax rate, including factors such as valuation allowances and changes in valuation allowances against deferred tax assets, the recognition or de-recognition of tax benefits related to uncertain tax positions, if any, and changes in or the interpretation of tax laws in jurisdictions where Lineage conducts business. ASC 740-270 also states that if an entity is unable to reliably estimate some or a part of its ordinary income or loss, the income tax provision or benefit applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported. For items that Lineage cannot reliably estimate on an annual basis, Lineage uses the actual year to date effective tax rate rather than an estimated annual effective tax rate to determine the tax effect of each item, including the use of all available net operating losses and other credits or deferred tax assets.

Under ASC 740, a valuation allowance is provided when it is more likely than not that some portion of the deferred tax assets will not be realized. As of December 31, 2025, Lineage released the valuation allowance associated with the Israel subsidiary’s deferred tax assets based on sustained profitability and other positive evidence. Lineage continues to maintain a full valuation allowance against the U.S. and Singapore deferred tax assets due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets in those jurisdictions.

Lineage did not record a deferred tax benefit or provision expense during the three months ended March 31, 2026 or 2025.

- Definition

The entire disclosure for income tax.

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+ Details

Commitments and Contingencies - Additional Information (Details)			1 Months Ended						3 Months Ended
	Aug. 22, 2025 USD ($)	Dec. 17, 2021 USD ($)	Dec. 31, 2025 USD ($) ft²	Sep. 30, 2025	Feb. 29, 2024	Sep. 30, 2022 ft²	Dec. 31, 2021 USD ($)	Nov. 30, 2021 USD ($)	Mar. 31, 2026 USD ($) m²	Mar. 31, 2026 ILS (₪) m²	Mar. 31, 2025 USD ($)	Mar. 31, 2026	Mar. 31, 2026 ft²	Mar. 31, 2026 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2022 USD ($)	May 31, 2019 ft²	Dec. 17, 2017
Loss Contingencies [Line Items]
Operating lease expense									$ 300,000		$ 300,000
Research collaboration costs									$ 4,234,000		$ 3,114,000
Maximum [Member]
Loss Contingencies [Line Items]
Research collaboration costs	$ 12,000,000
Roche Agreement [Member]
Loss Contingencies [Line Items]
Upfront payment		$ 50,000,000					$ 50,000,000	$ 50,000,000
Maximum milestone payments to be received upon performance conditions							$ 615,000,000
Milestone payment		$ 5,000,000	$ 5,000,000					$ 5,000,000
Roche Agreement [Member] \| Hadasit Medical Research Services and Development Ltd [Member]
Loss Contingencies [Line Items]
Pay costs percentage		21.50%
Agreements With Hadasit and IIA [Member]
Loss Contingencies [Line Items]
Cash received under agreement		$ 1,100,000
Upfront payment percentage								24.10%
Upfront payment received								$ 12,100,000
Milestone payment received								$ 1,200,000
Grants awarded percentage											50.00%
Royalty payment percentage																		50.00%
Upfront and Royalty payment								24.10%
Aggregate cap amount														$ 96,700,000
Sublicensing fee		$ 8,900,000
Sublicensing fee percentage		21.50%
Maximum percentage of milestone payments		21.50%
Lineage Lease [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²																	8,841
Base monthly rent														24,800		$ 26,700
Lease commencement date				Dec. 01, 2025
Base rent increase rate												3.00%
Lineage Lease [Member] \| Deposits and Other Long-Term Assets [Member]
Loss Contingencies [Line Items]
Security deposit														17,850
Security Deposit														17,850
Lineage Subleases [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²			1,674			4,500
Security deposit														10,378,000
Lease commencement date						Oct. 01, 2022
Base rent increase rate												3.50%
Security Deposit														10,378,000
Sublease agreement option to extend					In February 2024, Lineage extended the term of the sublease for 24 months through March 31, 2026.
Rent for first twelve months														5,189	$ 23,000
Perentage of management fee									4.00%	4.00%
Rent for remaining twelve months															$ 23,500
Lineage Subleases [Member] \| Deposits and Other Long-Term Assets [Member]
Loss Contingencies [Line Items]
Sublease term									38 months	38 months
Lineage Subleases [Member] \| Prepaid Expenses and Other Current Assets [Member]
Loss Contingencies [Line Items]
Security deposit														22,500
Security Deposit														22,500
CCN Leases [Member]
Loss Contingencies [Line Items]
Rentable area									2,096	2,096			22,600
Lease expiration date									Dec. 31, 2027	Dec. 31, 2027
Lessee operating lease renewal term description									options to extend the lease term for five years	options to extend the lease term for five years
Base rent and construction allowance per month									$ 52,000	₪ 165,000
Deposit assets														$ 537,000

Revenue (Tables)

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregated Revenues

Our disaggregated revenues were as follows for the periods presented (in thousands):


	Three Months Ended March 31,
	2026		2025
Revenues under collaborative agreements
Upfront license fees (1)	$	860	$	1,270
Event-based milestones and other collaborative revenue (2)		715		—
Total revenues under collaborative agreements		1,575		1,270
Royalties, license and other revenues (3)		150		232

Total revenue	$	1,725	$	1,502

(1)

All of the upfront license fee revenue recognized each period was included within deferred revenue as contract liabilities at the beginning of each period.

(2)

$113,000 of the event-based milestones and other collaborative revenue recognized in 2026 was included within deferred revenues as contract liabilities as of the beginning of the period.

(3)

Of the royalties, license and other revenues recognized each period, $22,000 and $9,000 was included within deferred revenues as contract liabilities as of January 1, 2026 and 2025, respectively.

Schedule of Contract with Customer Contract Liability and Receivable

Accounts receivable and deferred revenues (contract liabilities) from contracts with customers, including collaboration partners, consisted of the following (in thousands):


	March 31, 2026		December 31, 2025
Accounts receivable - beginning of the year	$	891	$	638
Accounts receivable - end of the period	$	806	$	891

Contract liabilities
Deferred revenues - beginning of the year	$	15,710	$	21,821
Deferred revenues - end of the period	$	14,715	$	15,710

Commitments and Contingencies - Schedule of Future Minimum Lease Commitments (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
Total	$ 2,340	$ 2,350
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
Total	54	$ 69
Operating Lease [Member]
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2026	722
2027	1,209
2028	461
2029	112
Total lease payments	2,504
Less imputed interest	(164)
Total	2,340
Financing Leases [Member]
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2026	27
2027	30
2028	0
2029	0
Total lease payments	57
Less imputed interest	(3)
Total	$ 54

Revenue - Additional Information (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025	Dec. 31, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contract assets		$ 671,000	$ 0
Prepaid Expenses and Other Current Assets [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contract assets	$ 585,000	$ 671,000
Accounting Standard Update2014-09 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Remaining performance obligations	16,800,000
Deferred revenues	14,700,000
Expected recognized as revenue by 2027	$ 16,800,000

Revenue

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Revenue

3. Revenue

Our revenue is primarily generated from our collaborative research and development agreements as well as royalty and other service agreement revenues.

Revenues under our agreements with Roche and WDI are within the scope of ASU 2014-09 – Revenue from Contracts with Customers (Topic 606) and is recognized over time as collaboration revenue using the input method as it represents the most appropriate measure of progress towards satisfaction of the identified performance obligation. Under the input method, the ratio of the costs incurred over total estimated costs to be incurred is used to measure progress toward completion of the performance obligation and to calculate the corresponding revenue to recognize each period. During each reporting period, we update our total estimated collaboration costs, and any resulting adjustments are recorded on a cumulative basis, which would affect revenue and deferred revenue (the latter, if applicable) in the period of adjustment.

Our disaggregated revenues were as follows for the periods presented (in thousands):


	Three Months Ended March 31,
	2026		2025
Revenues under collaborative agreements
Upfront license fees (1)	$	860	$	1,270
Event-based milestones and other collaborative revenue (2)		715		—
Total revenues under collaborative agreements		1,575		1,270
Royalties, license and other revenues (3)		150		232

Total revenue	$	1,725	$	1,502

(1)

All of the upfront license fee revenue recognized each period was included within deferred revenue as contract liabilities at the beginning of each period.

(2)

$113,000 of the event-based milestones and other collaborative revenue recognized in 2026 was included within deferred revenues as contract liabilities as of the beginning of the period.

(3)

Of the royalties, license and other revenues recognized each period, $22,000 and $9,000 was included within deferred revenues as contract liabilities as of January 1, 2026 and 2025, respectively.

For contracts with customers, including collaboration partners which are within the scope of Topic 606, the aggregate amount of the transaction price allocated to remaining performance obligations as of March 31, 2026 was $16.8 million, of which $14.7 million is reported as deferred revenues. The $16.8 million is estimated to be substantially recognized as revenue by December 2027.

Accounts receivable and deferred revenues (contract liabilities) from contracts with customers, including collaboration partners, consisted of the following (in thousands):


	March 31, 2026		December 31, 2025
Accounts receivable - beginning of the year	$	891	$	638
Accounts receivable - end of the period	$	806	$	891

Contract liabilities
Deferred revenues - beginning of the year	$	15,710	$	21,821
Deferred revenues - end of the period	$	14,715	$	15,710

Contract assets, which consist of revenue recognized and performance obligations satisfied or partially satisfied in advance of customer billing were $585,000 and $671,000 as of March 31, 2026 and December 31, 2025, respectively, and were included within prepaid expenses and other current assets on the condensed consolidated balance sheet. Contract assets were $671,000 and zero at the beginning of the three months ended March 31, 2026 and the twelve months ending December 31, 2025, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Stock-Based Awards - Schedule of Calculations of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-Based Payment Arrangement [Abstract]
Net loss attributable to Lineage - basic EPS	$ (4,812)
Less: Change in fair value of warrant liability	(2,324)	$ (2,305)
Net loss attributable to Lineage - diluted EPS	$ (7,136)
Basic weighted-average common shares used to compute net loss per common share	245,029	226,054
Add: Dilutive effect of warrants	16,146
Diluted weighted-average common shares used to compute net loss per common share	261,175	226,054
Net loss per common share attributable to Lineage:
Basic	$ (0.02)	$ (0.02)
Diluted	$ (0.03)	$ (0.02)

Fair Value Measurements - Summary of Changes to Level 3 Fair Value Measurements (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative warrant liability reclassified to equity upon exercise of warrants	$ (7,442)
Fair Value, Inputs, Level 3 [Member] \| Common Share Warrant Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance - beginning of the year	43,906	$ 6,161
Issued	0	2,205
Change in fair value of warrant liability recognized in the consolidated statement of operations	(2,324)	(2,305)
Derivative warrant liability reclassified to equity upon exercise of warrants	(7,442)
Balance - end of the period	$ 34,140	$ 6,061

Shareholders' Equity (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Summary of Common Stock Warrants Outstanding

The following roll-forward presents the Company’s common stock warrants outstanding as of March 31, 2026 (in thousands, except per share amounts):


	Number of Warrants Outstanding (in thousands)			Weighted Average Exercise Price (per share)
Balance at December 31, 2025		41,097		$	0.91
Warrants exercised		(5,921	)	$	0.91
Balance at March 31, 2026		35,176		$	0.91

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis

The fair values of such assets and liabilities were as follows as of March 31, 2026 and December 31, 2025 (in thousands):


			Fair Value Measurements Using
	Balance at March 31, 2026		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund (1)	$	24,803	$	24,803	$	—	$	—
Marketable debt securities (1)		3,030		3,030		—		—
Marketable debt securities		17,402		17,402		—		—
Marketable equity securities (2)		40		40		—		—
Total assets measured at fair value	$	45,275	$	45,275	$	—	$	—
Liabilities:
Warrant liabilities (3)	$	34,140	$	—	$	—	$	34,140
Total liabilities measured at fair value	$	34,140	$	—	$	—	$	34,140


			Fair Value Measurements Using
	Balance at December 31, 2025		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund (1)	$	20,693	$	20,693	$	—	$	—
Marketable debt securities (1)		10,282		10,282		—		—
Marketable debt securities		14,973		14,973		—		—
Marketable equity securities (2)		17		17		—		—
Total assets measured at fair value	$	45,965	$	45,965	$	—	$	—
Liabilities:
Warrant liabilities (3)	$	43,906	$	—	$	—	$	43,906
Total liabilities measured at fair value	$	43,906	$	—	$	—	$	43,906

(1)

Included in cash and cash equivalents in the accompanying condensed consolidated balance sheet. Marketable debt securities purchased with an original maturity of three months or less have been classified as cash equivalents.

(2)

Lineage’s marketable equity securities include the shares of stock of HBL which has a readily determinable fair value quoted on the TASE (Level 1). These securities are measured at fair value and reported as current assets on the accompanying condensed consolidated balance sheet based on the closing trading price of the security as of the date being presented.

(3)

Liability-classified warrants are valued at issuance, upon warrant exercise, and at each reporting period end date while the warrants are outstanding using a Black-Scholes option pricing model that maximizes the use of observable inputs and minimizes the use of unobservable inputs to the extent possible. Changes in the fair value of liability-classified warrants are recorded in the condensed consolidated statements of operations, and reflected as an adjustment to reconcile net loss to net cash used in operating activities in the condensed consolidated statements of cash flows. A significant increase or decrease in these Level 3 inputs could result in a significantly higher or lower fair value measurement. See Note 10 (Shareholders’ Equity) for additional information on the warrants.

Summary of Changes to Level 3 Fair Value Measurement

The following table sets forth a summary of changes to Level 3 fair value measurements (in thousands):


Common Share Warrant Liabilities	Three Months Ended March 31, 2026			Three Months Ended March 31, 2025
Balance - beginning of the year	$	43,906		$	6,161
Issued		—			2,205
Change in fair value of warrant liability recognized in the consolidated statement of operations		(2,324	)		(2,305	)
Derivative warrant liability reclassified to equity upon exercise of warrants		(7,442	)		—
Balance - end of the period	$	34,140		$	6,061

Summary of Significant Assumptions used in Valuing Warrant Liabilities

Level 3 inputs - Significant assumptions used in valuing the warrant liabilities were as follows:


	Three Months Ended March 31, 2026		Three Months Ended March 31, 2025
Expected stock price volatility	80.36% - 80.37%		71.78% - 72.54%
Risk-free interest rate	3.51% - 3.79%		3.89% - 4.25%
Expected dividend yield		—		—
Expected term (in years)	2.14 - 2.22		3.14 - 3.32

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Deferred tax benefit	$ 0	$ 0

Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands

Mar. 31, 2026

Dec. 31, 2025

CURRENT ASSETS

Included within cash and cash equivalents

$ 35,939

$ 40,791

Marketable securities

17,442

14,990

Accounts receivable

806

891

Prepaid expenses and other current assets

1,977

2,485

Total current assets

56,164

59,157

NONCURRENT ASSETS

Property and equipment, net

2,497

2,566

Operating lease right-of-use assets

2,127

2,131

Deposits and other long-term assets

573

558

Goodwill

^[1]

10,672

Intangible assets, net

31,700

Deferred tax asset, net

5,800

TOTAL ASSETS

109,533

112,584

CURRENT LIABILITIES

Accounts payable and accrued liabilities

5,567

7,181

Operating lease liabilities, current portion

833

816

Finance lease liabilities, current portion

Deferred revenues, current portion

1,716

3,333

Total current liabilities

8,148

11,367

LONG-TERM LIABILITIES

Deferred tax liability, net

Deferred revenues, net of current portion

12,999

12,377

Operating lease liabilities, net of current portion

1,507

1,534

Finance lease liabilities, net of current portion

Warrant liabilities

34,140

43,906

TOTAL LIABILITIES

56,838

69,238

Commitments and contingencies (Note 13)

SHAREHOLDERS' EQUITY

Preferred shares, no par value, 2,000 shares authorized; none issued and outstanding as of March 31, 2026 and December 31, 2025

Common shares, no par value, 450,000 shares authorized as of March 31, 2026 and December 31, 2025; 249,298 and 243,122 shares issued and outstanding as of March 31, 2026 and December 31, 2025 , respectively

529,656

515,467

Accumulated other comprehensive loss

(3,971)

(3,920)

Accumulated deficit

(471,810)

(466,998)

Lineage's shareholders' equity

53,875

44,549

Noncontrolling deficit

(1,180)

(1,203)

Total shareholders’ equity

52,695

43,346

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

$ 109,533

$ 112,584

[1]

Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in connection with our acquisition of Asterias Biotherapeutics, Inc. (“Asterias”) in March 2019 (the “Asterias Merger”). The Company has not recognized any goodwill impairment in the periods presented.

Shareholders' Equity - Summary of Common Stock Warrants Outstanding (Details) shares in Thousands	3 Months Ended
	Mar. 31, 2026 $ / shares shares
Equity [Abstract]
Beginning balance \| shares	41,097
Warrants exercised \| shares	(5,921)
Ending balance \| shares	35,176
Weighted Average Exercise Price, Begining balance \| $ / shares	$ 0.91
Weighted Average Exercise Price, Warrants exercised \| $ / shares	0.91
Weighted Average Exercise Price, Ending balance \| $ / shares	$ 0.91

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2026
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Significant Accounting Policies We describe our significant accounting policies in Note 2 to the consolidated financial statements in Item 8 of the 2025 10-K. There have been no changes to our significant accounting policies during the three months ended March 31, 2026. Recently Adopted Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures. The new standard requires a company to expand its existing income tax disclosures, specifically related to the rate reconciliation and income taxes paid. The standard is effective for annual periods beginning in fiscal year 2025 and its adoption did not have a material impact on our condensed consolidated financial statements. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The new standard provides a practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under ASC 606. The standard is effective for fiscal years beginning after December 15, 2025 and interim periods within those fiscal years and its adoption, which was applied prospectively, did not have a material impact on our condensed consolidated financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”). The purpose of ASU 2024-03 is to improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of royalties, SG&A, and research and development). ASU 2024-03 is effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. We are currently assessing the impact that this new guidance will have on our consolidated financial statements.

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure
Net Income (Loss)	$ (4,812)	$ (4,139)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
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-Section 55
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+ Details

Shareholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended		2 Months Ended	3 Months Ended
	Jan. 27, 2025	Nov. 30, 2025	Jan. 31, 2025	Jan. 27, 2025	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025	Nov. 30, 2024	Nov. 21, 2024	Nov. 19, 2024	May 14, 2024
Subsidiary or Equity Method Investee [Line Items]
Preferred stock, shares authorized					2,000,000		2,000,000
Preferred stock, shares issued					0		0
Preferred stock, shares outstanding					0		0
Common stock, shares authorized					450,000,000		450,000,000
Shares issued through registered direct financings, shares				39,473,688
Common stock, shares issued					249,298,295		243,121,801
Common stock, shares outstanding					249,298,295		243,121,801
Warrants and rights expiry date					May 21, 2028
Fair value of warrant liabilities					$ 34,140		$ 43,906
Combined purchase price of common stock and warrants										$ 0.76
Class of warrant or right, number										39,473,688
Exercise price per share					$ 0.91		$ 0.91		$ 0.91
Broadwood Partners, L.P [Member]
Subsidiary or Equity Method Investee [Line Items]
Shares issued through registered direct financings, shares	7,894,737
Proceeds from sale of common shares with warrants	$ 6,000
Stock issuance costs	600
Fair value of warrant liabilities	$ 2,100			$ 2,100
Sale of stock			7,894,737
Class of warrant or right, number	7,894,737		7,894,737	7,894,737
H.C. Wainwright & Co., LLC [Member]
Subsidiary or Equity Method Investee [Line Items]
Aggregate cash fee percentage									7.00%
Percentage of management fee of aggregate gross proceeds									1.00%
Class of warrant or right, number	1,973,684			1,973,684
Exercise price per share	$ 0.95			$ 0.95
H.C. Wainwright & Co., LLC [Member] \| January 2025 Closing [Member]
Subsidiary or Equity Method Investee [Line Items]
Fair value of warrant liabilities	$ 100			$ 100
ATM Sales Agreement [Member]
Subsidiary or Equity Method Investee [Line Items]
Common stock, shares issued		12,000,000
Proceeds from sale of common shares with warrants		$ 21,000
Aggregate gross proceeds from issuance of common stock											$ 22,600
Sales agreement amount					$ 60,000
Percentage Of placement agent fee		6.00%
ATM Sales Agreement [Member] \| B. Riley Securities, Inc. [Member]
Subsidiary or Equity Method Investee [Line Items]
Percentage of commission payable					3.00%
ATM Sales Agreement [Member] \| Parent Company [Member]
Subsidiary or Equity Method Investee [Line Items]
Sale of stock					0	0
First Tranche [Member]
Subsidiary or Equity Method Investee [Line Items]
Shares issued through registered direct financings, shares		31,578,951
Class of warrant or right, number								31,578,951

Organization, Basis of Presentation and Liquidity - Schedule of Lineage's Ownership of Outstanding Shares of its Subsidiaries (Details)

3 Months Ended

Mar. 31, 2026

Cell Cure Neurosciences Ltd. ("CCN") [Member]

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]

Field of business description

Manufacturing of Lineage’s product candidates

^[1]

Ownership percentage by parent

94.00%

^[1]

ES Cell International Pte. Ltd. ("ESI") [Member]

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]

Field of business description

Research and clinical grade cell lines

Ownership percentage by parent

100.00%

[1]	Includes shares owned by Lineage and ESI.

Commitments and Contingencies - Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Lessee, Lease, Description [Line Items]
Right-of-use assets, net	$ 2,127	$ 2,131
Right-of-use lease liabilities, current	833	816
Right-of-use lease liabilities, noncurrent	1,507	1,534
Total operating lease liabilities	2,340	2,350
Finance leases, Right-of-use lease liabilities, current	32	37
Finance leases, Right-of-use lease liabilities, noncurrent	22	32
Total finance lease liabilities	$ 54	$ 69
Weighted average remaining lease term	2 years 4 months 24 days	2 years 4 months 24 days
Weighted average remaining lease term	1 year 7 months 6 days	1 year 8 months 12 days
Weighted average discount rate	6.00%	6.00%
Weighted average discount rate	7.20%	7.20%
Operating Lease [Member]
Lessee, Lease, Description [Line Items]
Right-of-use assets, net	$ 2,127	$ 2,131
Finance leases [Member]
Lessee, Lease, Description [Line Items]
Finance leases, Right-of-use assets	222	221
Finance leases, Accumulated amortization	(172)	(158)
Finance leases, Right-of-use assets, net	$ 50	$ 63

Revenue - Schedule of Contract with Customer Contract Liability and Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Revenue from Contract with Customer [Abstract]
Accounts receivable, net - beginning of the year	$ 891	$ 638
Accounts receivable, net - end of the period	806	891
Deferred revenues - beginning of the year	15,710	21,821
Deferred revenues - end of the period	$ 14,715	$ 15,710

Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases is as follows (in thousands):


	Three Months Ended March 31,
	2026		2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	313	$	305
Operating cash flows from finance leases	$	1	$	2
Financing cash flows from finance leases	$	14	$	14

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	272	$	34
Finance leases	$	—	$	—

Schedule of Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):


	March 31, 2026			December 31, 2025
Operating leases
Right-of-use assets	$	2,127		$	2,131

Right-of-use lease liabilities, current	$	833		$	816
Right-of-use lease liabilities, noncurrent		1,507			1,534
Total operating lease liabilities	$	2,340		$	2,350

Finance leases
Right-of-use assets	$	222		$	221
Accumulated amortization		(172	)		(158	)
Right-of-use assets, net	$	50		$	63

Right-of-use lease liabilities, current	$	32		$	37
Right-of-use lease liabilities, noncurrent		22			32
Total finance lease liabilities	$	54		$	69

Weighted average remaining lease term
Operating leases	2.4 years			2.4 years
Finance leases	1.6 years			1.7 years

Weighted average discount rate
Operating leases		6.0	%		6.0	%
Finance leases		7.2	%		7.2	%

Schedule of Future Minimum Lease Commitments

Future minimum lease commitments are as follows as of March 31, 2026 (in thousands):


	Operating Leases			Finance Leases
Year Ending December 31,
2026	$	722		$	27
2027		1,209			30
2028		461			—
2029		112			—
Total lease payments		2,504			57
Less imputed interest		(164	)		(3	)
Total	$	2,340		$	54

Revenue - Schedule of Disaggregated Revenues (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Disaggregation of Revenue [Line Items]

Total revenues under collaborative agreements

$ 1,575

$ 1,270

Royalties, license and other revenues

^[1]

150

232

Total revenues

1,725

1,502

Upfront License Fees [Member]

Disaggregation of Revenue [Line Items]

Total revenues under collaborative agreements

^[2]

860

$ 1,270

Event Based Milestones and Other Collaborative Revenue [Member]

Disaggregation of Revenue [Line Items]

Total revenues under collaborative agreements

^[3]

$ 715

[1]	Of the royalties, license and other revenues recognized each period, $22,000 and $9,000 was included within deferred revenues as contract liabilities as of January 1, 2026 and 2025, respectively.
[2]	All of the upfront license fee revenue recognized each period was included within deferred revenue as contract liabilities at the beginning of each period.
[3]	$113,000 of the event-based milestones and other collaborative revenue recognized in 2026 was included within deferred revenues as contract liabilities as of the beginning of the period.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Stock-Based Awards

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Stock-Based Awards

11. Stock-Based Awards

Equity Incentive Plan Awards

In September 2021, our shareholders approved the Lineage Cell Therapeutics, Inc. 2021 Equity Incentive Plan, and our shareholders approved amendments to increase the number of common shares that may be issued thereunder by 19,500,000 in September 2023 and by an additional 19,500,000 in June 2025 (as amended to date, the “2021 Plan”). The 2021 Plan provides for the grant of incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock awards, restricted stock units (“RSUs”), and other stock awards. Generally, all of our employees (including those of our affiliates), non-employee directors and consultants are eligible to participate in the 2021 Plan.

Subject to adjustment for certain changes in our capitalization, the aggregate number of our common shares that may be issued under the 2021 Plan will not exceed the sum of (i) 54,500,000 shares and (ii) the number of shares subject to awards granted under the Lineage Cell Therapeutics Inc. 2012 Equity Incentive Plan (the “2012 Plan”) that were outstanding when the 2021 Plan initially became effective in 2021 and are not issued because such awards expire or otherwise terminate. As a result of the approval of the 2021 Plan by our shareholders in 2021, no additional awards will be granted under the 2012 Plan. As of March 31, 2026, there were 27,468,709 shares available for grant under the 2021 Plan.

A summary of activity under the 2021 Plan is as follows (in thousands, except per share amounts):


	Number of Options Outstanding (in thousands)			Weighted Average Exercise Price (per share)		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (in thousands)
Balance at December 31, 2025		23,182		$	1.07		7.87	$	13,898
Options granted		8,384		$	1.84
Options exercised		(177	)	$	1.13
Options expired/forfeited/cancelled		(15	)	$	1.82
Balance at March 31, 2026		31,374		$	1.28		8.24	$	11,736
Options exercisable at March 31, 2026		13,246		$	1.24		7.04	$	4,568
Options vested and expected to vest at March 31, 2026		31,374		$	1.28		8.24	$	11,736


	Number of RSUs Outstanding (in thousands)			Weighted Average Grant Date Fair Value (per share)
Balance at December 31, 2025		315		$	1.50
RSUs forfeited		—		$	—
RSUs vested		(67	)	$	1.50
Balance at March 31, 2026		248		$	1.50

A summary of activity of the 2012 Plan, and the 2018 inducement option (which was issued to a Lineage executive outside of all equity plans), is as follows (in thousands, except per share amounts):


	Number of Options Outstanding (in thousands)			Weighted Average Exercise Price (per share)
Balance at December 31, 2025		7,971		$	1.86
Options exercised		(34	)	$	0.79
Options expired/forfeited/cancelled		—		$	—
Balance at March 31, 2026		7,937		$	1.86

Stock-based Compensation Expense

Operating expenses within the condensed consolidated statements of operations include stock-based compensation expense as follows (in thousands):


	Three Months Ended March 31,
	2026		2025
Research and development	$	177	$	169
General and administrative		995		1,048
Total stock-based compensation expense	$	1,172	$	1,217

As of March 31, 2026, total unrecognized compensation costs related to unvested stock options and unvested RSUs under all equity plans, were $16.0 million, which is expected to be recognized as expense over a weighted average period of approximately 3.0 years for stock options and 0.5 years for RSUs.

Basic and diluted net income (loss) per share attributable to common shareholders

Basic earnings per share is calculated by dividing net income or loss attributable to Lineage common shareholders by the weighted average number of common shares outstanding, net of stock options, RSUs, and warrants, subject to repurchase by Lineage, if any, during the period. Diluted earnings per share is calculated by dividing the net income or loss attributable to Lineage common shareholders by the weighted average number of common shares outstanding, adjusted for the effects of potentially dilutive common shares issuable under outstanding stock options, restricted stock awards and warrants, using the treasury-stock method, convertible preferred stock, if any, using the if-converted method, and treasury stock held by subsidiaries, if any. Our liability-classified warrants are treated as equity in the calculation of diluted loss per share in both the computation of the numerator and denominator, if dilutive.

The following table sets forth the calculations of basic and diluted earnings per share for the three months ended March 31, 2026. The inclusion of the warrants were deemed to be anti-dilutive for the three months ended March 31, 2025, and therefore no diluted loss per share computation was presented for the comparative period:


	Three Months Ended March 31, 2026
Net loss attributable to Lineage - basic EPS	$	(4,812	)
Less: Change in fair value of warrant liability - for dilutive warrants		(2,324	)
Net loss attributable to Lineage - diluted EPS	$	(7,136	)

Basic weighted-average common shares used to compute net loss per common share		245,029
Add: Dilutive effect of warrants		16,146
Diluted weighted-average common shares used to compute net loss per common share		261,175

Net loss per common share attributable to Lineage:
Basic	$	(0.02	)
Diluted	$	(0.03	)

The following common share equivalents were excluded from the computation of diluted net loss per common share for the periods presented because including them would have been antidilutive (in thousands):


	Three Months Ended March 31,
	2026		2025
Stock options		39,311		33,328
Restricted stock units		248		334
Warrants (1)		—		41,447

(1)

The warrants outstanding for the three months ended March 31, 2026 were deemed to be dilutive, and therefore included in the computation of diluted net loss per common share.

Revenue - Schedule of Disaggregated Revenues (Parenthetical) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Royalties, License and Other Revenues [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized included in deferred revenue	$ 22,000	$ 9,000
Event Based Milestones and Other Collaborative Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized included in deferred revenue	$ 113,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Marketable Securities - Schedule of Fair Value of Marketable Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025	Mar. 31, 2025
Marketable Securities [Line Items]
Included within cash and cash equivalents	$ 35,939	$ 40,791	$ 47,886
Included within marketable securities	17,400
Marketable Debt Securities [Member]
Marketable Securities [Line Items]
Included within cash and cash equivalents	3,030	10,282
Included within marketable securities	17,402	14,973
Marketable Equity Securities [Member]
Marketable Securities [Line Items]
Included within marketable securities	$ 40	$ 17

Fair Value Measurements - Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	$ 45,275	$ 45,965
Liabilities	34,140	43,906
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	45,275	45,965
Liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Liabilities	34,140	43,906
Warrant Liabilities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities	34,140	43,906
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities	34,140	43,906
Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	24,803	20,693
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	24,803	20,693
Money Market Funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Money Market Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Marketable Debt Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	17,402	14,973
Marketable Debt Securities [Member] \| Cash and Cash Equivalents [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	3,030	10,282
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	17,402	14,973
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member] \| Cash and Cash Equivalents [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	3,030	10,282
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	0
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member] \| Cash and Cash Equivalents [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	0
Marketable Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member] \| Cash and Cash Equivalents [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Marketable Equity Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	40	17
Marketable Equity Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets	40	17
Marketable Equity Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets
Marketable Equity Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets

Organization, Basis of Presentation and Liquidity

3 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Basis of Presentation and Liquidity

1. Organization, Basis of Presentation and Liquidity

We are a clinical-stage biotechnology company developing cell replacement therapies to treat serious medical conditions. Certain diseases and medical events can arise from the loss of critical cellular activity and lead to devastating or difficult-to-treat conditions or impairments. Our work is grounded in the emerging evidence that replacing or supporting those cells that have become dysfunctional or “lost” (destroyed or dead) can restore or replenish normal function and improve treatment and recovery paradigms. We call this approach “Replace and Restore”. We believe cellular therapies aimed at replacing dysfunctional or destroyed cells may have more durable, broader, or suitable applicability than traditional pharmaceutical products, which often seek to affect just a single molecular target or group of biological pathways. Transplantation of replacement cells represents an emerging branch of medicine, and we believe we are uniquely positioned to capitalize on its opportunities by demonstrating the value of administering mature, differentiated cells to patients.

Our lead program, OpRegen, an allogeneic retinal pigmented epithelial (RPE) cell replacement therapy, is currently in Phase 2a development under a worldwide collaboration with F. Hoffmann-La Roche Ltd. and Genentech, Inc., a member of the Roche Group (collectively or individually, “Roche” or “Genentech”), for the treatment of geographic atrophy (GA) secondary to dry-AMD. Our second clinical-stage program, OPC1, is an allogeneic oligodendrocyte progenitor cell therapy designed to improve recovery following a spinal cord injury. One of our preclinical programs, ReSonance (ANP1), is an allogeneic auditory neuron progenitor cell transplant therapy currently in preclinical development under collaboration with William Demant Invest 2 Aps (WDI) for the treatment of auditory neuropathy.

Basis of Presentation

The accompanying unaudited condensed consolidated interim financial statements were prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. In accordance with those rules and regulations, certain information and footnote disclosures normally included in comprehensive consolidated financial statements have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2025 was derived from the audited consolidated financial statements at that date but does not include all the information and footnotes required by GAAP. These accompanying unaudited condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the 2025 10-K.

The accompanying unaudited condensed consolidated interim financial statements, in the opinion of management, include all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of our financial condition and results of operations. The condensed consolidated interim results of operations are not necessarily indicative of the results to be expected for any other interim period or for the entire year.

Segments and Principles of Consolidation

Our chief operating decision maker (“CODM”), our Chief Executive Officer, manages our business activities as a single operating and reportable segment at the consolidated level. The information in our condensed consolidated interim financial statements is the only financial information regularly provided to our CODM and there are no other significant expense categories regularly reviewed by our CODM. Accordingly, our CODM uses consolidated net loss to measure segment profit or loss, allocate resources and assess performance. Further, our CODM reviews and utilizes revenue and functional expenses (cost of royalties, research and development, and general and administrative) at the consolidated level to manage our operations. Other segment items included in consolidated net loss are interest income, gain (loss) on marketable equity securities, change in fair value of warrant liability, foreign currency transaction gain (loss), and other income (expense), and the provision for income tax benefit (if applicable), which are reflected in the condensed consolidated statements of operations.

The following table reflects Lineage’s ownership, directly or through one or more subsidiaries, of the outstanding shares of its operating subsidiaries as of March 31, 2026:


Subsidiary	Field of Business	Lineage Ownership	Country
Cell Cure Neurosciences Ltd. ("CCN")	Manufacturing of Lineage’s product candidates	94%(1)	Israel
ES Cell International Pte. Ltd. ("ESI")	Research and clinical grade cell lines	100%	Singapore

(1)

Includes shares owned by Lineage and ESI.

All material intercompany accounts and transactions have been eliminated in consolidation. Lineage consolidates its direct and indirect wholly owned or majority-owned subsidiaries because Lineage has the ability to control their operating and financial decisions and policies through its ownership, and the noncontrolling interest is reflected as a separate element of shareholders’ equity on Lineage’s unaudited condensed consolidated balance sheets.

Liquidity

On March 31, 2026, we had $53.4 million of cash, cash equivalents and marketable securities. Based on our current operating plan, we believe that our cash, cash equivalents and marketable securities will be sufficient to enable us to carry out our planned operations through at least twelve months from the issuance date of our accompanying condensed consolidated interim financial statements.

Capital Resources

Since inception, we have incurred significant operating losses and have funded our operations primarily through the issuance of equity securities, the sale of common stock of our former subsidiaries, receipt of proceeds from research grants, revenues from collaborations, royalties from product sales, and sales of research products and services.

As of March 31, 2026, we had $17.4 million of marketable securities (see Note 4, Marketable Securities for additional information). We may use our marketable securities for liquidity as necessary and as market conditions allow.

Additional Capital Requirements

Our financial obligations primarily consist of obligations to licensors under license agreements, obligations related to grants received from government entities, including the Israel Innovation Authority (“IIA”), obligations under contracts with vendors who provide research services and purchase commitments with suppliers.

Our obligations to licensors under license agreements and our obligations related to grants received from government entities require us to make future payments, such as sublicense fees, milestone payments, redemption fees, royalty fees and patent maintenance fees. Sublicense fees are payable to licensors or government entities when we sublicense the applicable intellectual property to third parties; the fees are based on a percentage of the license-related revenue we receive from sublicensees. Milestone payments, including those related to the worldwide collaboration with Roche (Roche Agreement), are due to licensors or government entities upon achievement of commercial, development and regulatory milestones. Redemption fees due to the IIA under the Innovation Law are due upon receipt of milestone payments and royalties received under the Roche Agreement. See Note 13 (Commitments and Contingencies) for additional information. Royalties, including those related to royalties we may receive under the Roche Agreement, are payable to licensors or government entities based on a percentage of net sales of licensed products. Patent maintenance fees are payable to licensors as reimbursement for the cost of maintaining license patents. Due to the contingent nature of the payments, the amounts and timing of payments to licensors under our in-license agreements are uncertain and may fluctuate significantly from period to period. As of March 31, 2026, we had not included these commitments on our condensed consolidated balance sheet because the achievement of events that would trigger our payment obligations and the timing thereof were not fixed and determinable.

In the normal course of business, we enter into services agreements with contract research organizations, contract manufacturing organizations and other third parties. Generally, these agreements provide for termination upon notice, with specified amounts due upon termination based on the timing of termination and the terms of the agreement. The amounts and timing of payments under these agreements are uncertain and contingent upon the initiation and completion of the services to be provided.

Fair Value Measurements - Additional Information (Details)	Mar. 31, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants and rights expiry date	May 21, 2028
Expected dividend yield [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Measurement input	0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Summary of Significant Accounting Policies - Additional Information (Details)	Mar. 31, 2026
ASU 2023-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	false
Accounting Standards Adoption	true
ASU 2025-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
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Accounting Standards Adoption	true

- Definition

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+ Details

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenues [Abstract]
Total revenues	$ 1,725	$ 1,502
OPERATING EXPENSES:
Cost of royalties	0	36
Research and development	4,234	3,114
General and administrative	5,084	4,857
Total operating expenses	9,318	8,007
Loss from operations	(7,593)	(6,505)
OTHER INCOME (EXPENSES):
Interest income, net	405	478
Gain (loss) on marketable equity securities, net	24	(5)
Change in fair value of warrant liability	2,324	2,305
Foreign currency transaction gain (loss), net	50	(231)
Other income (expense), net	1	(185)
Total other income (expenses)	2,804	2,362
NET LOSS	(4,789)	(4,143)
Net (income) loss attributable to noncontrolling interest	(23)	4
NET LOSS ATTRIBUTABLE TO LINEAGE	$ (4,812)	$ (4,139)
NET LOSS PER COMMON SHARE ATTRIBUTABLE TO LINEAGE:
Basic	$ (0.02)	$ (0.02)
Diluted	$ (0.03)	$ (0.02)
WEIGHTED-AVERAGE COMMON SHARES USED TO COMPUTE NET LOSS PER COMMON SHARE:
Basic	245,029	226,054
Diluted	261,175	226,054
Collaboration Revenues [Member]
Revenues [Abstract]
Total revenues	$ 1,575	$ 1,270
Royalties, License and Other Revenues [Member]
Revenues [Abstract]
Total revenues	$ 150	$ 232

Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

7. Accounts Payable and Accrued Liabilities

At March 31, 2026 and December 31, 2025, accounts payable and accrued liabilities consist of the following (in thousands):


	March 31, 2026		December 31, 2025
Accounts payable	$	1,591	$	2,341
Accrued compensation		2,742		3,744
Accrued liabilities		1,234		1,096
Total	$	5,567	$	7,181

Stock-Based Awards - Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares
shares in Thousands

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Share-Based Payment Arrangement, Option [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive securities excluded from computation of earnings per share, amount

39,311

33,328

Restricted Stock Units (RSUs) [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive securities excluded from computation of earnings per share, amount

248

334

Warrants [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive securities excluded from computation of earnings per share, amount

^[1]

41,447

[1]	The warrants outstanding for the three months ended March 31, 2026 were deemed to be dilutive, and therefore included in the computation of diluted net loss per common share.

Goodwill and Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Intangible Assets Net

At March 31, 2026 and December 31, 2025, goodwill and intangible assets, net consisted of the following (in thousands):


	March 31, 2026			December 31, 2025
Goodwill (1)	$	10,672		$	10,672

Intangible assets:
Acquired IPR&D – OPC1 (from the Asterias Merger)	$	31,700		$	31,700
		31,700			31,700
Intangible assets subject to amortization:
Acquired patents		18,953			18,953
Acquired royalty contracts (2)		650			650
Accumulated amortization (3)		(19,603	)		(19,603	)
Intangible assets, net	$	31,700		$	31,700

(1)

(2)

Asterias had royalty cash flows under patent families it acquired from Geron Corporation. Such patent families are expected to continue to generate revenue, are not used in the other acquired IPR&D intangible assets, and are considered to be separate intangible assets under ASC Topic 805, Business Combinations.

(3)

The acquired patents and acquired royalty contracts were fully amortized as of March 31, 2024.

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
NET LOSS	$ (4,789)	$ (4,143)
Other comprehensive loss:
Foreign currency translation adjustment, net of tax	(42)	200
Unrealized loss on marketable debt securities	(9)	(5)
COMPREHENSIVE LOSS	(4,840)	(3,948)
Comprehensive (income) loss attributable to noncontrolling interest	(23)	4
COMPREHENSIVE LOSS ATTRIBUTABLE TO LINEAGE COMMON SHAREHOLDERS	$ (4,863)	$ (3,944)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Stock-Based Awards - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended
	Jun. 30, 2025	Sep. 30, 2023	Mar. 31, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation costs			$ 16.0
Weighted average period for recognition			3 years
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average period for recognition			6 months
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Increase in shares authorized for issuance	19,500,000	19,500,000
Number of shares available for grant			27,468,709
2021 Equity Incentive Plan [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares authorized for issuance			54,500,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Consolidated Statements of Changes in Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Accumulated Deficit [Member]	Noncontrolling Deficit [Member]	Accumulated Other Comprehensive Income / (Loss) [Member]
Balance at Dec. 31, 2024	$ 77,012	$ 484,722	$ (403,465)	$ (1,369)	$ (2,876)
Balance, shares at Dec. 31, 2024		220,416
Shares issued through registered direct financings	3,795	$ 3,795
Shares issued through registered direct financings, shares		7,895
Financing related fees	(406)	$ (406)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees' taxes	(15)	$ (15)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees' taxes, shares		45
Stock-based compensation	1,217	$ 1,217
Unrealized gain (loss) on marketable debt securities	(5)				(5)
Foreign currency translation adjustment, net of tax	200				200
Net income (loss)	(4,143)		(4,139)	(4)
Balance at Mar. 31, 2025	77,655	$ 489,313	(407,604)	(1,373)	(2,681)
Balance, shares at Mar. 31, 2025		228,356
Balance at Dec. 31, 2025	43,346	$ 515,467	(466,998)	(1,203)	(3,920)
Balance, shares at Dec. 31, 2025		243,122
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees' taxes	(40)	$ (40)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees' taxes, shares		44
Shares issued upon exercise of stock options	227	$ 227
Shares issued upon exercise of stock options, shares		211
Shares issued upon exercise of warrants	5,388	$ 5,388
Shares issued upon exercise of warrants, shares		5,921
Derivative warrant liabilitiy reclassified to equity on exercise of warrants	7,442	$ 7,442
Stock-based compensation	1,172	1,172
Unrealized gain (loss) on marketable debt securities	(9)				(9)
Foreign currency translation adjustment, net of tax	(42)				(42)
Net income (loss)	(4,789)		(4,812)	23
Balance at Mar. 31, 2026	$ 52,695	$ 529,656	$ (471,810)	$ (1,180)	$ (3,971)
Balance, shares at Mar. 31, 2026		249,298

Related Party Transactions - Additional Information (Details) - shares	1 Months Ended
	Jan. 31, 2025	Jan. 27, 2025	Nov. 19, 2024
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Class of warrant or right, number			39,473,688
Broadwood Partners, L.P [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Sale of stock	7,894,737
Class of warrant or right, number	7,894,737	7,894,737

Fair Value Measurements - Significant Assumptions Used in Valuing the Warrant Liabilities (Details) - Fair Value, Inputs, Level 3 [Member] - Warrant Liabilities [Member]	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Minimum [Member] \| Expected Stock Price Volatility [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Measurement input	0.8036	0.7178
Minimum [Member] \| Risk-Free Interest Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Measurement input	0.0351	0.0389
Minimum [Member] \| Expected Term [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	2 years 1 month 20 days	3 years 1 month 20 days
Maximum [Member] \| Expected Stock Price Volatility [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Measurement input	0.8037	0.7254
Maximum [Member] \| Risk-Free Interest Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Measurement input	0.0379	0.0425
Maximum [Member] \| Expected Term [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	2 years 2 months 19 days	3 years 3 months 25 days

Property and Equipment, Net (Tables)

3 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

At March 31, 2026 and December 31, 2025, property and equipment, net was comprised of the following (in thousands):


	March 31, 2026			December 31, 2025
Equipment, furniture and fixtures	$	5,097		$	5,280
Leasehold improvements		2,824			2,749
Right-of-use assets - finance lease		222			221
Accumulated depreciation and amortization		(5,646	)		(5,684	)
Property and equipment, net	$	2,497		$	2,566

Marketable Securities

3 Months Ended

Mar. 31, 2026

Cash and Cash Equivalents [Abstract]

Marketable Securities

4. Marketable Securities

The following table summarizes the fair value of marketable securities held by the Company and their location in the Company’s condensed consolidated balance sheet (in thousands):


	March 31, 2026		December 31, 2025
Marketable debt securities
Included within cash and cash equivalents	$	3,030	$	10,282
Included within marketable securities	$	17,402	$	14,973
Marketable equity securities
Included within marketable securities	$	40	$	17

Marketable Debt Securities

The following tables summarize the available-for-sale debt securities classified within cash and cash equivalents and within marketable securities in the Company’s condensed consolidated balance sheet (in thousands):


	March 31, 2026
Financial Assets:	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value
U.S. Treasury securities	$	20,434	$	—	$	(2	)	$	20,432
Total	$	20,434	$	—	$	(2	)	$	20,432


	December 31, 2025
Financial Assets:	Amortized Cost		Unrealized Gains		Unrealized Losses		Fair Value
U.S. Treasury securities	$	25,248	$	7	$	—	$	25,255
Total	$	25,248	$	7	$	—	$	25,255

The Company has not recognized an allowance for credit losses on any securities in an unrealized loss position as of March 31, 2026 or December 31, 2025. The Company believes that any individual unrealized losses represent temporary declines resulting from changes in interest rates, and do not reflect a deterioration of the credit quality of the issuer. The Company does not intend to sell these securities before their maturity, and does not anticipate that these securities will be required to be sold before recovery. The cost basis of the available-for-sale debt securities upon sale or maturity is determined using the specific identification method.

At March 31, 2026, the amortized cost and estimated fair value of the Company’s available-for-sale debt securities by contractual maturity are shown below (in thousands):


Available-for-sale debt securities maturing:	Amortized Cost		Estimated Fair Value
In one year or less	$	20,434	$	20,432
Total available-for-sale debt securities	$	20,434	$	20,432

Marketable Equity Securities

Marketable equity securities with readily determinable fair values are reported at fair value with unrealized gains and losses related to mark-to-market adjustments included in income. Lineage’s marketable equity securities are classified as trading securities and for the periods reported have consisted of shares of common stock of Hadasit Bio-Holdings Ltd. (“HBL”). The value of marketable equity securities is based on the closing price of HBL common stock on the last trading day of the applicable quarter.

The following table represents the realized and unrealized gain (loss) on marketable equity securities for the periods presented (in thousands):


	Three Months Ended March 31,
	2026		2025
Gain (loss) on marketable equity securities, net	$	24	$	(5	)
Less: Loss recognized in earnings on marketable equity securities sold		—		—
Unrealized gain (loss) recognized on marketable equity securities held at end of period, net	$	24	$	(5	)

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accounts payable	$ 1,591	$ 2,341
Accrued compensation	2,742	3,744
Accrued liabilities	1,234	1,096
Total	$ 5,567	$ 7,181

Stock-Based Awards (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Stock Based Compensation Expense

Operating expenses within the condensed consolidated statements of operations include stock-based compensation expense as follows (in thousands):


	Three Months Ended March 31,
	2026		2025
Research and development	$	177	$	169
General and administrative		995		1,048
Total stock-based compensation expense	$	1,172	$	1,217

Schedule of Calculations of Basic and Diluted Earnings Per Share


	Three Months Ended March 31, 2026
Net loss attributable to Lineage - basic EPS	$	(4,812	)
Less: Change in fair value of warrant liability - for dilutive warrants		(2,324	)
Net loss attributable to Lineage - diluted EPS	$	(7,136	)

Basic weighted-average common shares used to compute net loss per common share		245,029
Add: Dilutive effect of warrants		16,146
Diluted weighted-average common shares used to compute net loss per common share		261,175

Net loss per common share attributable to Lineage:
Basic	$	(0.02	)
Diluted	$	(0.03	)

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share


	Three Months Ended March 31,
	2026		2025
Stock options		39,311		33,328
Restricted stock units		248		334
Warrants (1)		—		41,447

(1)

The warrants outstanding for the three months ended March 31, 2026 were deemed to be dilutive, and therefore included in the computation of diluted net loss per common share.

2021 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Share-based Compensation Activity

A summary of activity under the 2021 Plan is as follows (in thousands, except per share amounts):


	Number of Options Outstanding (in thousands)			Weighted Average Exercise Price (per share)		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (in thousands)
Balance at December 31, 2025		23,182		$	1.07		7.87	$	13,898
Options granted		8,384		$	1.84
Options exercised		(177	)	$	1.13
Options expired/forfeited/cancelled		(15	)	$	1.82
Balance at March 31, 2026		31,374		$	1.28		8.24	$	11,736
Options exercisable at March 31, 2026		13,246		$	1.24		7.04	$	4,568
Options vested and expected to vest at March 31, 2026		31,374		$	1.28		8.24	$	11,736


	Number of RSUs Outstanding (in thousands)			Weighted Average Grant Date Fair Value (per share)
Balance at December 31, 2025		315		$	1.50
RSUs forfeited		—		$	—
RSUs vested		(67	)	$	1.50
Balance at March 31, 2026		248		$	1.50

2012 Equity Incentive Plan and 2018 Inducement Option [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Share-based Compensation Activity

A summary of activity of the 2012 Plan, and the 2018 inducement option (which was issued to a Lineage executive outside of all equity plans), is as follows (in thousands, except per share amounts):


	Number of Options Outstanding (in thousands)			Weighted Average Exercise Price (per share)
Balance at December 31, 2025		7,971		$	1.86
Options exercised		(34	)	$	0.79
Options expired/forfeited/cancelled		—		$	—
Balance at March 31, 2026		7,937		$	1.86

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Commitments and Contingencies

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

13. Commitments and Contingencies

Real Property Leases

Lineage Lease

In May 2019, Lineage entered into a lease for approximately 8,841 square feet of rentable space in an office park in Carlsbad, California. The lease was amended in December 2022 and again in September 2025. Under the amendment entered into in September 2025, the term of the lease was extended for 36 months commencing on April 1, 2026, and commencing on December 1, 2025, the monthly base rent was reduced from $26,700 to $24,800, subject to 3% annual increases and rent will be abated for April 2026 through July 2026. As security for the performance of its obligations under the lease, Lineage provided the landlord a security deposit of $17,850, which is included in deposits and other long-term assets on the condensed consolidated balance sheet as of March 31, 2026.

In addition to base rent, Lineage pays a pro-rata portion of increases in certain expenses, including real property taxes, utilities (to the extent not separately metered to the leased space) and the landlord’s operating expenses, over the amounts of those expenses incurred by the landlord. These pro-rata charges are expensed as incurred and excluded from the calculation of the right-of-use assets and lease liabilities.

Lineage Subleases

In September 2022, Lineage entered into a sublease for approximately 4,500 square feet of rentable industrial space in Carlsbad, California for a term that commenced on October 1, 2022. In February 2024, Lineage extended the term of the sublease for 24 months through March 31, 2026. The base rent was $23,000 per month for the first twelve months of the extended term and was $23,500 for the remaining twelve months through March 31, 2026. As security for the performance of its obligations under the sublease, Lineage provided the landlord with a security deposit of $22,500, which is included in prepaid expenses and other current assets on the condensed consolidated balance sheet as of March 31, 2026.

In connection with the termination of the above sublease, Lineage entered into a new sublease in December 2025 for approximately 1,674 square feet of rentable industrial space in San Diego, California, for a 38-month term that commenced in February 2026. The base rent is $5,189 per month, plus a 4% management fee, for the first twelve months with an annual increase of 3.5%, with rent abatements in March 2026 and February 2027. As security for the performance of its obligations under the sublease, Lineage provided the landlord with a security deposit of $10,378, which is included in deposits and other long term assets, on the condensed consolidated balance sheet as of March 31, 2026.

CCN Leases

As of March 31, 2026, CCN leases approximately 2,096 square meters (approximately 22,600 square feet) of combined office and laboratory space in Jerusalem, Israel under a master lease, as amended, that expires December 31, 2027. Cumulative base rent and construction allowance payments are approximately 165,000 Israeli New Shekels (“ILS”) per month (approximately $52,000 as of March 31, 2026), excluding any future rent escalations, and includes options to extend the lease term for five years. The U.S. dollar value of the ILS denominated base rent and construction allowance payments fluctuates based upon currency exchange rates. In addition to base rent, CCN pays a pro-rata share of real property taxes and certain costs related to the operation and maintenance of the building in which the leased premises are located, including parking usage fees. These pro-rata charges are expensed as incurred and excluded from the calculation of the ROU assets and lease liabilities.

CCN has security deposits denominated in ILS with the landlord for this master lease which is classified as restricted cash during the term of the lease. The U.S. dollar value of the ILS denominated security deposits fluctuates based upon currency exchange rates and was $537,000 as of March 31, 2026, which is included in deposits and other long-term assets on the condensed consolidated balance sheet.

Supplemental Information – Leases

Supplemental cash flow information related to leases is as follows (in thousands):


	Three Months Ended March 31,
	2026		2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	313	$	305
Operating cash flows from finance leases	$	1	$	2
Financing cash flows from finance leases	$	14	$	14

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	272	$	34
Finance leases	$	—	$	—

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):


	March 31, 2026			December 31, 2025
Operating leases
Right-of-use assets	$	2,127		$	2,131

Right-of-use lease liabilities, current	$	833		$	816
Right-of-use lease liabilities, noncurrent		1,507			1,534
Total operating lease liabilities	$	2,340		$	2,350

Finance leases
Right-of-use assets	$	222		$	221
Accumulated amortization		(172	)		(158	)
Right-of-use assets, net	$	50		$	63

Right-of-use lease liabilities, current	$	32		$	37
Right-of-use lease liabilities, noncurrent		22			32
Total finance lease liabilities	$	54		$	69

Weighted average remaining lease term
Operating leases	2.4 years			2.4 years
Finance leases	1.6 years			1.7 years

Weighted average discount rate
Operating leases		6.0	%		6.0	%
Finance leases		7.2	%		7.2	%

Future minimum lease commitments are as follows as of March 31, 2026 (in thousands):


	Operating Leases			Finance Leases
Year Ending December 31,
2026	$	722		$	27
2027		1,209			30
2028		461			—
2029		112			—
Total lease payments		2,504			57
Less imputed interest		(164	)		(3	)
Total	$	2,340		$	54

Operating lease expense was $0.3 million for each of the three months ended March 31, 2026 and 2025, respectively.

Collaborations

Roche Agreement

In December 2021, Lineage entered into the Roche Agreement, wherein Lineage granted to Roche exclusive worldwide rights to develop and commercialize RPE cell therapies, including OpRegen, for the treatment of ocular disorders, including GA secondary to AMD.

Under the terms of the Roche Agreement, Roche paid Lineage a $50.0 million upfront payment (which was received in January 2022) and another $5.0 million milestone payment (which was received in December 2025). Lineage is eligible to receive up to an additional $615.0 million in developmental, regulatory and commercialization milestone payments. Lineage also is eligible for tiered double-digit percentage royalties on net sales of OpRegen in the U.S. and other major markets. All regulatory and commercial milestone payments and royalty payments are subject to the existence of certain intellectual property rights that cover OpRegen at the time such payments would otherwise become due, and the royalty payments on net sales of OpRegen are subject to financial offsets based on the existence of competing products. Roche assumed responsibility for further clinical development and commercialization of OpRegen. Lineage is responsible for completing activities related to its ongoing phase 1/2a clinical study, for which enrollment is complete, and performing certain manufacturing and process development activities.

Unless earlier terminated by either party, the Roche Agreement will expire on a product-by-product and country-by-country basis upon the expiration of all of Roche’s payment obligations under the agreement. Roche may terminate the agreement in its entirety, or on a product-by-product or country-by-country basis, at any time with advance written notice. Either party may terminate the agreement in its entirety with written notice for the other party’s material breach if such party fails to cure the breach or upon certain insolvency events involving the other party.

Agreements with Hadasit and IIA

The OpRegen program was supported in part with licenses to technology obtained from Hadasit, the technology transfer company of Hadassah Medical Center, and through a series of research grants from the IIA, an independent agency created to address the needs of global innovation ecosystems. A subset of the intellectual property underlying OpRegen was originally generated at Hadassah Medical Center and licensed to CCN for further development.

Under the Encouragement of Research, Development and Technological Innovation in the Industry Law 5744, and the regulations, guidelines, rules, procedures and benefit tracks thereunder (collectively, the “Innovation Law”), annual research and development programs that meet specified criteria and were approved by a committee of the IIA were eligible for grants. The grants awarded were typically up to 50% of the project’s expenditures, as determined by the IIA committee and subject to the benefit track under which the grant was awarded.

The terms of the grants under the Innovation Law generally require that the products developed as part of the programs under which the grants were given be manufactured in Israel. The know-how developed thereunder may not be transferred outside of Israel unless prior written approval is received from the IIA. Transfer of IIA-funded know-how outside of Israel is subject to approval and payment of a redemption fee to the IIA calculated according to formulas provided under the Innovation Law. In November 2021, the IIA research committee approved an application made by CCN with respect to the grant of an exclusive license and transfer of the technological know-how for OpRegen to Roche. Under the provisions for the redemption fee, Lineage paid the IIA approximately 24.1% of each of the $50.0 million upfront payment and the $5.0 million milestone payment it received under the Roche Agreement, or $12.1 million and $1.2 million, respectively, and is obligated to pay the IIA approximately 24.1% of any milestone and royalty payments which may be received under the Roche Agreement, up to an aggregate cap on all payments, such cap growing over time via interest accrual until paid in full. As of March 31, 2026, the aggregate cap amount was approximately $96.7 million. In accordance with obligations under the Innovation Law, Lineage continues to fund CCN to pay the downstream payments to the IIA.

Pursuant to the Second Amended and Restated License Agreement, dated June 15, 2017, between CCN and Hadasit, and a certain letter agreement entered into on December 17, 2021, CCN paid a sublicensing fee to Hadasit of $8.9 million or 21.5% of the $50.0 million upfront payment under the Roche Agreement (subject to certain reductions), and CCN is obligated to pay Hadasit (i) a maximum of 21.5% of all milestone payments Lineage receives under the Roche Agreement (subject to certain reductions, including for costs related to Lineage’s performance obligations under the Roche Agreement), and (ii) up to 50% of all royalty payments (subject to a maximum payment of 5% of net sales of products), Lineage receives under the Roche Agreement. In accordance with the foregoing, in respect of the $5.0 million milestone payment received under the Roche Agreement in December 2025, Lineage funded CCN to pay

$1.1 million to Hadasit in January 2026. The letter agreement generally terminates upon the termination of the Roche Agreement. In accordance with the terms of these agreements, the initial sublicensing fee payment to Hadasit was reduced for costs related to Lineage’s performance obligations under the Roche Agreement. To the extent such costs were not incurred within five years after the execution of the Roche Agreement, CCN would have been required to pay Hadasit 21.5% of the amount of costs not incurred; however to date, all such costs have been incurred.

WDI Collaboration

On August 22, 2025, Lineage and WDI entered into a research collaboration agreement (the “RCA”) to advance the preclinical development of ReSonance (ANP1) for the treatment of hearing loss (the “Project”). WDI has agreed to fund up to $12 million in research collaboration costs over the approximate three-year term of the RCA, a portion of which has been expended to date to support activities thereunder. The main objective of the RCA is for the parties to complete a preclinical phase achieving readiness to potentially progress to human clinical trials under one or more separate clinical agreements, the terms of which would be negotiated in good faith before the expiration of the RCA.

All intellectual property owned by a party prior to the date of the RCA will remain such party’s sole and exclusive property. The parties will jointly own all results, data, reports, know-how and patent(s) conceived or otherwise generated in the course of and resulting from the Project, other than discoveries or developments relating to Lineage’s proprietary platform technology.

If a party (the “abandoning party”) informs the other party (the “continuing party”) that it will not continue the research with the other party under a clinical agreement, the continuing party may purchase the abandoning party’s ownership interest in the intellectual property resulting from the Project for exploitation for the treatment of hearing loss and a license to the abandoning party’s background intellectual property to the extent necessary for such exploitation for an amount and on terms to be determined by the mutual agreement of the parties, and if such mutual agreement is not reached, by an independent third-party.

Other Contingent Obligations

We have obligations under license agreements and grants received from government entities to make future payments to third parties, which become due and payable on the achievement of certain development, regulatory and commercial milestones or on the sublicense of our rights to another party. These commitments include sublicense fees, milestone payments, redemption fees and royalties. Sublicense fees are payable to licensors or government entities when we sublicense underlying intellectual property to third parties; the fees are based on a percentage of the license-related revenue we receive from sublicensees. Milestone payments are due to licensors or government entities upon the future achievement of certain development and regulatory milestones. Redemption fees due to the IIA under the Innovation Law are due upon receipt of any milestone or royalty payment received in respect of IIA-funded programs. Royalties are payable to licensors or government entities based on a percentage of net sales of licensed products. As of March 31, 2026, we have not included these commitments on our condensed consolidated balance sheet because the achievement and timing of these events are not fixed and determinable.

Litigation – General

From time to time, we are subject to legal proceedings and claims in the ordinary course of business. While management presently believes that the ultimate outcome of these proceedings, individually and in the aggregate, will not materially harm our financial position, cash flows, or overall trends in results of operations, legal proceedings are subject to inherent uncertainties, and unfavorable rulings or outcomes could occur that have individually or in aggregate, a material adverse effect on our business, financial condition or operating results. We are not currently subject to any pending material litigation, other than ordinary routine litigation incidental to our business.

HBL Books and Records Request

In April 2023, CCN received a motion for disclosure of documents pursuant to Section 198A of the Israeli Companies Law 5759-1999. The motion was filed in the district court in Tel Aviv-Yafo (the “Court”) by HBL, currently an approximately 5% shareholder of CCN. According to the motion, the requested production of documents was intended to allow HBL to examine the possibility of pursuing a derivative action related to, among other things, the validity of an intercompany Collaboration and License Agreement (the “Intercompany Agreement”) entered into between Lineage and CCN pursuant to which CCN conveyed certain rights and other assets to Lineage, and Lineage agreed to undertake certain liabilities and obligations of CCN relating to the OpRegen program. In its motion, HBL alleged, among other things, that Lineage, in its capacity as CCN’s controlling shareholder, and members of CCN’s board of directors, caused damage to CCN because the Intercompany Agreement was an interested party transaction that was not fairly priced and that exploited CCN’s resources for the benefit of Lineage. The motion sought an order to compel CCN to disclose and deliver to HBL the documents described in the motion, such additional, cumulative, or alternative relief as the Court deemed appropriate, and

reimbursement of HBL’s expenses, including attorneys’ fees. The Court held a hearing on the motion in March 2024 after which the parties retained a third-party valuation firm to assess the fairness of the valuation that was performed in support of the Intercompany Agreement. In June 2025, the third-party valuation firm delivered its report stating that, in its opinion, the consideration paid by Lineage to CCN under the Intercompany Agreement was insufficient. The Court subsequently notified the parties that they were to advise the Court whether they had settled the matter between themselves. On January 14, 2026, HBL notified the Court that the parties had failed to reach a settlement and moved the Court to terminate the proceedings in order to potentially initiate separate proceedings. CCN responded to HBL’s motion on February 10, 2026 requesting that the Court deny HBL’s motion. On March 12, 2026, the Court granted HBL’s motion.

Employment Contracts

Lineage has employment agreements with all of its executive officers. Under the provisions of the agreements, Lineage may be required to incur severance obligations for matters relating to changes in control, as defined in the agreements, and involuntary terminations.

Indemnification

In the normal course of business, Lineage may agree to indemnify and reimburse other parties, typically clinical research organizations, investigators, clinical sites, and suppliers, for losses and expenses suffered or incurred by the indemnified parties arising from claims of third parties in connection with the use or testing of Lineage’s product candidates and services. Indemnification could also cover third party infringement claims with respect to patent rights, copyrights, or other intellectual property pertaining to Lineage products and services. The term of these indemnification agreements generally continue in effect after the termination or expiration of the particular research, development, services, or license agreement to which they relate. In addition, Lineage has entered into indemnification agreements with its officers and members of its board of directors that will require Lineage, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as officers or directors. The potential future payments Lineage could be required to make under the indemnification agreements described in this paragraph will generally not be subject to any specified maximum amount. Generally, Lineage has not been subject to any material claims or demands for indemnification. Lineage maintains liability insurance policies that are intended to limit its financial exposure under certain of the indemnification agreements described in this paragraph. Lineage has not recorded any liabilities for these agreements as of March 31, 2026 or December 31, 2025.

Royalty Obligations and License Fees

We have licensing agreements with research institutions, universities and other parties providing us with certain rights to use intellectual property in our research, development and commercialization activities, in exchange for which we have agreed to pay potential developmental, regulatory and/or commercial milestone payments and/or royalties on future product sales, if any. In addition, in order to maintain these licenses and other rights, we must comply with various conditions including the payment of patent related costs and annual minimum maintenance fees.

As part of the Asterias Merger, Lineage acquired royalty revenues for cash flows generated under patent families that Asterias acquired from Geron Corporation. Lineage continues to make royalty payments to Geron from royalties generated from these patents. Royalty revenues and royalty payments are included within royalties, license and other revenues and cost of royalties, respectively, in our condensed consolidated statements of operations.

Goodwill and Intangible Assets, Net - Schedule of Goodwill and Intangible Assets Net (Details) - USD ($)
$ in Thousands

Mar. 31, 2026

Dec. 31, 2025

Finite-Lived Intangible Assets [Line Items]

Goodwill

^[1]

$ 10,672

Intangible assets

31,700

Accumulated amortization

^[2]

(19,603)

Intangible assets, net

31,700

IPR&D - OPC1 [Member]

Finite-Lived Intangible Assets [Line Items]

Intangible assets

31,700

Patents [Member]

Finite-Lived Intangible Assets [Line Items]

Intangible assets subject to amortization

18,953

Royalty Contracts [Member]

Finite-Lived Intangible Assets [Line Items]

Intangible assets subject to amortization

^[3]

$ 650

[1]	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in connection with our acquisition of Asterias Biotherapeutics, Inc. (“Asterias”) in March 2019 (the “Asterias Merger”). The Company has not recognized any goodwill impairment in the periods presented.
[2]	The acquired patents and acquired royalty contracts were fully amortized as of March 31, 2024.
[3]	Asterias had royalty cash flows under patent families it acquired from Geron Corporation. Such patent families are expected to continue to generate revenue, are not used in the other acquired IPR&D intangible assets, and are considered to be separate intangible assets under ASC Topic 805, Business Combinations.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Property, Plant and Equipment [Line Items]
Accumulated depreciation and amortization	$ (5,646)	$ (5,684)
Property and equipment, net	2,497	2,566
Equipment Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,097	5,280
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,824	2,749
Right-of-use assets - Finance Lease [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 222	$ 221

Marketable Securities - Schedule of Marketable Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash and Cash Equivalents [Abstract]
Gain (loss) on marketable equity securities, net	$ 24	$ (5)
Less: Loss recognized in earnings on marketable equity securities sold	0	0
Unrealized loss recognized on marketable equity securities held at end of period, net	$ 24	$ (5)

Goodwill and Intangible Assets, Net

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

6. Goodwill and Intangible Assets, Net

At March 31, 2026 and December 31, 2025, goodwill and intangible assets, net consisted of the following (in thousands):


	March 31, 2026			December 31, 2025
Goodwill (1)	$	10,672		$	10,672

Intangible assets:
Acquired IPR&D – OPC1 (from the Asterias Merger)	$	31,700		$	31,700
		31,700			31,700
Intangible assets subject to amortization:
Acquired patents		18,953			18,953
Acquired royalty contracts (2)		650			650
Accumulated amortization (3)		(19,603	)		(19,603	)
Intangible assets, net	$	31,700		$	31,700

(1)

(2)

(3)

The acquired patents and acquired royalty contracts were fully amortized as of March 31, 2024.

Property and Equipment, Net

3 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

5. Property and Equipment, Net

At March 31, 2026 and December 31, 2025, property and equipment, net was comprised of the following (in thousands):


	March 31, 2026			December 31, 2025
Equipment, furniture and fixtures	$	5,097		$	5,280
Leasehold improvements		2,824			2,749
Right-of-use assets - finance lease		222			221
Accumulated depreciation and amortization		(5,646	)		(5,684	)
Property and equipment, net	$	2,497		$	2,566

Depreciation and amortization expense was $188,000 and $164,000 for the three months ended March 31, 2026 and 2025, respectively. These amounts include amortization expense for right-of-use finance lease assets of $13,000 and $14,000 for the three months ended March 31, 2026 and 2025, respectively.

Accounts Payable and Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

At March 31, 2026 and December 31, 2025, accounts payable and accrued liabilities consist of the following (in thousands):


	March 31, 2026		December 31, 2025
Accounts payable	$	1,591	$	2,341
Accrued compensation		2,742		3,744
Accrued liabilities		1,234		1,096
Total	$	5,567	$	7,181

Stock-Based Awards - Schedule of Share-based Compensation Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning balance	23,182
Number of Options Outstanding, Options granted	8,384
Number of Options Outstanding, Options exercised	(177)
Number of Options Outstanding, Options expired/forfeited/cancelled	(15)
Number of Options Outstanding, Ending balance	31,374	23,182
Number of Options exercisable	13,246
Number of Options Vested and Expected to Vest	31,374
Number of RSUs Outstanding, Beginning balance	315
Number of RSUs Outstanding, RSUs forfeited	0
Number of RSUs Outstanding, RSUs vested	(67)
Number of RSUs Outstanding, Ending balance	248	315
Weighted Average Exercise Price of Options Outstanding, Beginning balance	$ 1.07
Weighted Average Exercise Price of Options Outstanding, Options granted	1.84
Weighted Average Exercise Price of Options, Options exercised	1.13
Weighted Average Exercise Price of Options Outstanding, Options expired/forfeited/cancelled	1.82
Weighted Average Exercise Price of Options Outstanding, Ending balance	1.28	$ 1.07
Weighted Average Exercise Price of Options exercisable	1.24
Weighted Average Exercise Price of Options vested and expected to vest	1.28
Weighted Average Grant Date Fair Value Per Share, Beginning balance	1.5
Weighted Average Grant Date Fair Value Per Share, RSUs forfeited	0
Weighted Average Grant Date Fair Value Per Share, RSUs Vested	1.5
Weighted Average Grant Date Fair Value Per Share, Ending balance	$ 1.5	$ 1.5
Weighted Average Remaining Contractual Team (Years),Options Outstanding	8 years 2 months 26 days	7 years 10 months 13 days
Weighted Average Remaining Contractual Team (Years),Options exercisable	7 years 14 days
Weighted Average Remaining Contractual Team (Years), Options vested and expected to vest	8 years 2 months 26 days
Aggregate Intrinsic Value, Options Outstanding	$ 11,736	$ 13,898
Aggregate Intrinsic Value, Options exercisable	4,568
Aggregate Intrinsic Value, Options vested and expected to vest	$ 11,736
2012 Equity Incentive Plan and 2018 Inducement Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning balance	7,971
Number of Options Outstanding, Options exercised	(34)
Number of Options Outstanding, Options expired/forfeited/cancelled	0
Number of Options Outstanding, Ending balance	7,937	7,971
Weighted Average Exercise Price of Options Outstanding, Beginning balance	$ 1.86
Weighted Average Exercise Price of Options, Options exercised	0.79
Weighted Average Exercise Price of Options Outstanding, Options expired/forfeited/cancelled	0
Weighted Average Exercise Price of Options Outstanding, Ending balance	$ 1.86	$ 1.86

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2026	Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Lineage	$ (4,812,000)	$ (4,139,000)
Net income (loss) attributable to noncontrolling interest	23,000	(4,000)
Adjustments to reconcile net loss attributable to Lineage Cell Therapeutics, Inc. to net cash used in operating activities:
Issuance costs for common stock warrant liabilities	0	183,000
(Gain) loss on marketable equity securities, net	(24,000)	5,000
Accretion of income on marketable debt securities	(163,000)	(10,000)
Depreciation and amortization expense	188,000	164,000
Change in right-of-use assets and liabilities	(8,000)	(11,000)
Stock-based compensation	1,172,000	1,217,000
Change in fair value of warrant liability	(2,324,000)	(2,305,000)
Foreign currency remeasurement	(24,000)	282,000
Loss on disposal of assets	12,000	0
Changes in operating assets and liabilities:
Accounts receivable	154,000	424,000
Prepaid expenses and other current assets	434,000	692,000
Accounts payable and accrued liabilities	(1,711,000)	(105,000)
Deferred revenue	(995,000)	(1,279,000)
Net cash used in operating activities	(8,078,000)	(4,886,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of marketable debt securities	(8,236,000)	0
Maturities of marketable debt securities	5,965,000	2,000,000
Purchase of equipment	(55,000)	(97,000)
Net cash (used in) provided by investing activities	(2,326,000)	1,903,000
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from employee options exercised	227,000	0
Proceeds from exercise of warrants	5,388,000	0
Common shares received and retired for employee taxes paid	(40,000)	(15,000)
Payment of financed insurance premium	0	(224,000)
Payment of finance lease liabilities	(14,000)	(14,000)
Net cash provided by financing activities	5,561,000	5,044,000
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(5,000)	(73,000)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(4,848,000)	1,988,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
At beginning of the period	41,324,000	46,354,000
At end of the period	36,476,000	48,342,000
SUPPLEMENTAL DISCLOSURES
Cash paid for interest	1,000	14,000
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING AND INVESTINGACTIVITIES:
Property and equipment expenditures in accounts payable	70,000	4,000
Financing costs in accounts payable and accrued liabilities	0	65,000
Fair value of warrant liability recognized upon issuance in registered direct financing	0	2,205,000
Derivative warrant liability reclassified to equity on exercise of warrants	7,442,000	0
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD:
Cash and cash equivalents	35,939,000	47,886,000
Restricted cash included in deposits and other long-term assets (see Note 13 (Commitments and Contingencies))	537,000	456,000
Total cash, cash equivalents, and restricted cash	36,476,000	48,342,000
Warrants Under Registered Direct Financing [Member]
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common shares with warrants under registered direct financing, net of offering costs	$ 0	$ 5,297,000

Related Party Transactions

3 Months Ended

Mar. 31, 2026

Related Party Transactions

9. Related Party Transactions

In January 2025, we sold 7,894,737 common shares and an accompanying warrant to purchase up to 7,894,737 common shares to Broadwood Partners, L.P. (“Broadwood Partners”), an affiliate of Neal Bradsher, a member of our board of directors. See Note 10 (Shareholders’ Equity) for additional information regarding such offering.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Marketable Securities (Tables)

3 Months Ended

Mar. 31, 2026

Cash and Cash Equivalents [Abstract]

Schedule of Fair Value of Marketable Securities

The following table summarizes the fair value of marketable securities held by the Company and their location in the Company’s condensed consolidated balance sheet (in thousands):


	March 31, 2026		December 31, 2025
Marketable debt securities
Included within cash and cash equivalents	$	3,030	$	10,282
Included within marketable securities	$	17,402	$	14,973
Marketable equity securities
Included within marketable securities	$	40	$	17

Summary of Available for Sale Debt Securities


	March 31, 2026
Financial Assets:	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value
U.S. Treasury securities	$	20,434	$	—	$	(2	)	$	20,432
Total	$	20,434	$	—	$	(2	)	$	20,432


	December 31, 2025
Financial Assets:	Amortized Cost		Unrealized Gains		Unrealized Losses		Fair Value
U.S. Treasury securities	$	25,248	$	7	$	—	$	25,255
Total	$	25,248	$	7	$	—	$	25,255

Schedule of Amortized Cost and Estimated Fair Value of Available-for-sale Debt Securities by Contractual Maturity

At March 31, 2026, the amortized cost and estimated fair value of the Company’s available-for-sale debt securities by contractual maturity are shown below (in thousands):


Available-for-sale debt securities maturing:	Amortized Cost		Estimated Fair Value
In one year or less	$	20,434	$	20,432
Total available-for-sale debt securities	$	20,434	$	20,432

Schedule of Marketable Equity Securities

The following table represents the realized and unrealized gain (loss) on marketable equity securities for the periods presented (in thousands):


	Three Months Ended March 31,
	2026		2025
Gain (loss) on marketable equity securities, net	$	24	$	(5	)
Less: Loss recognized in earnings on marketable equity securities sold		—		—
Unrealized gain (loss) recognized on marketable equity securities held at end of period, net	$	24	$	(5	)

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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+ Details

Fair Value Measurements

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Fair Value Measurements

8. Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs to valuation methodologies used to measure fair value in accordance with (ASC 820-10-50), Fair Value Measurements and Disclosures:

•

Level 1 – Inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

•

Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

•

Level 3 – Inputs to the valuation methodology that are unobservable. Unobservable inputs are those in which little or no market data exists and are therefore determined using estimates and assumptions developed by the Company, which reflect those that a market participant would use.

We have not transferred any instruments between the three levels of the fair value hierarchy.

The carrying value of cash, restricted cash, accounts receivable, accounts payable, and accrued liabilities approximate their respective fair values due to their relative short maturities. We measure our cash equivalents, marketable securities and our liability classified warrants at fair value on a recurring basis. The fair values of such assets and liabilities were as follows as of March 31, 2026 and December 31, 2025 (in thousands):


			Fair Value Measurements Using
	Balance at March 31, 2026		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund (1)	$	24,803	$	24,803	$	—	$	—
Marketable debt securities (1)		3,030		3,030		—		—
Marketable debt securities		17,402		17,402		—		—
Marketable equity securities (2)		40		40		—		—
Total assets measured at fair value	$	45,275	$	45,275	$	—	$	—
Liabilities:
Warrant liabilities (3)	$	34,140	$	—	$	—	$	34,140
Total liabilities measured at fair value	$	34,140	$	—	$	—	$	34,140


			Fair Value Measurements Using
	Balance at December 31, 2025		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund (1)	$	20,693	$	20,693	$	—	$	—
Marketable debt securities (1)		10,282		10,282		—		—
Marketable debt securities		14,973		14,973		—		—
Marketable equity securities (2)		17		17		—		—
Total assets measured at fair value	$	45,965	$	45,965	$	—	$	—
Liabilities:
Warrant liabilities (3)	$	43,906	$	—	$	—	$	43,906
Total liabilities measured at fair value	$	43,906	$	—	$	—	$	43,906

(1)

(2)

(3)

The following table sets forth a summary of changes to Level 3 fair value measurements (in thousands):


Common Share Warrant Liabilities	Three Months Ended March 31, 2026			Three Months Ended March 31, 2025
Balance - beginning of the year	$	43,906		$	6,161
Issued		—			2,205
Change in fair value of warrant liability recognized in the consolidated statement of operations		(2,324	)		(2,305	)
Derivative warrant liability reclassified to equity upon exercise of warrants		(7,442	)		—
Balance - end of the period	$	34,140		$	6,061

Level 3 inputs - Significant assumptions used in valuing the warrant liabilities were as follows:


	Three Months Ended March 31, 2026		Three Months Ended March 31, 2025
Expected stock price volatility	80.36% - 80.37%		71.78% - 72.54%
Risk-free interest rate	3.51% - 3.79%		3.89% - 4.25%
Expected dividend yield		—		—
Expected term (in years)	2.14 - 2.22		3.14 - 3.32

The expected stock price volatility assumption is determined using historical volatility of the Company’s common stock. The risk-free interest rate assumption is based on the U.S. Treasury yield curve whose term is consistent with the expected term of the stock options. The expected dividend yield is 0% as the Company has not paid and does not anticipate paying dividends on its common stock. The expected term represents the period from the date of warrant issuance to May 21, 2028. At each reporting period end date, the expected term is reduced to reflect the remaining term of the warrants. Because the term of the warrants could expire earlier than May 21, 2028 upon the occurrence of a future event and subject to specified conditions being satisfied, the expected term could be shortened in subsequent periods. See Note 10 (Shareholders’ Equity) for additional information regarding the warrants.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Topic 820
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Commitments and Contingencies - Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 313	$ 305
Operating cash flows from finance leases	1	2
Financing cash flows from finance leases	14	14
Operating leases	272	34
Finance leases	$ 0	$ 0

Marketable Securities - Schedule of Amortized Cost and Estimated Fair Value of Available-for-sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Cash and Cash Equivalents [Abstract]
Amortized cost, In one year or less	$ 20,434
Amortized Cost	20,434	$ 25,248
Estimated fair value, In one year or less	20,432
Lineage's available-for-sale debt securities	$ 20,432	$ 25,255

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481830/320-10-45-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479130/326-30-45-1

+ Details

Organization, Basis of Presentation and Liquidity - Additional Information (Details) $ in Thousands			1 Months Ended		3 Months Ended
	Aug. 22, 2025 USD ($)	Dec. 17, 2021 USD ($)	Dec. 31, 2021 USD ($)	Nov. 30, 2021 USD ($)	Mar. 31, 2026 USD ($) Segment	Mar. 31, 2025 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]					Chief Executive Officer [Member]
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description					our CODM and there are no other significant expense categories regularly reviewed by our CODM. Accordingly, our CODM uses consolidated net loss to measure segment profit or loss, allocate resources and assess performance.
Segment Reporting, Expense Information Used by CODM, Description					CODM reviews and utilizes revenue and functional expenses (cost of royalties, research and development, and general and administrative) at the consolidated level to manage our operations. Other segment items included in consolidated net loss are interest income, gain (loss) on marketable equity securities, change in fair value of warrant liability, foreign currency transaction gain (loss), and other income (expense), and the provision for income tax benefit (if applicable), which are reflected in the condensed consolidated statements of operations.
Number of operating segments \| Segment					1
Number of reportable segments \| Segment					1
Cash and cash equivalents and marketable securities					$ 53,400
Marketable Securities					17,400
Research collaboration costs					$ 4,234	$ 3,114
Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Research collaboration costs	$ 12,000
Roche Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment		$ 50,000	$ 50,000	$ 50,000
Maximum milestone payments to be received upon performance conditions			$ 615,000

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2026
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies We describe our significant accounting policies in Note 2 to the consolidated financial statements in Item 8 of the 2025 10-K. There have been no changes to our significant accounting policies during the three months ended March 31, 2026.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures. The new standard requires a company to expand its existing income tax disclosures, specifically related to the rate reconciliation and income taxes paid. The standard is effective for annual periods beginning in fiscal year 2025 and its adoption did not have a material impact on our condensed consolidated financial statements. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The new standard provides a practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under ASC 606. The standard is effective for fiscal years beginning after December 15, 2025 and interim periods within those fiscal years and its adoption, which was applied prospectively, did not have a material impact on our condensed consolidated financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”). The purpose of ASU 2024-03 is to improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of royalties, SG&A, and research and development). ASU 2024-03 is effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. We are currently assessing the impact that this new guidance will have on our consolidated financial statements.

Marketable Securities - Summary of Available for Sale Debt Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Cash and Cash Equivalents [Line Items]
Amortized Cost	$ 20,434	$ 25,248
Unrealized Gains	0	7
Unrealized Losses	(2)	0
Fair Value	20,432	25,255
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Amortized Cost	20,434	25,248
Unrealized Gains	0	7
Unrealized Losses	(2)	0
Fair Value	$ 20,432	$ 25,255

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

+ Details

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2026	May 08, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-12830
Entity Registrant Name	Lineage Cell Therapeutics, Inc.
Entity Central Index Key	0000876343
Entity Tax Identification Number	94-3127919
Entity Incorporation, State or Country Code	CA
Entity Address, Address Line One	2173 Salk Avenue
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Carlsbad
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92008
City Area Code	442
Local Phone Number	287-8990
Title of 12(b) Security	Common shares
Trading Symbol	LCTX
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		249,298,295

Stock-Based Awards - Schedule of Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,172	$ 1,217
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	177	169
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 995	$ 1,048