CytoDyn Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Convertible Instruments and Accrued Interest - Components (Details)

v3.23.4

Convertible Instruments and Accrued Interest - Components (Details) $ in Thousands	6 Months Ended
	Nov. 30, 2023 USD ($)
Debt Instrument [Line Items]
Outstanding balance, beginning	$ 45,729
Consideration received	1,144
Amortization of issuance discount and costs	911
Interest expense	2,361
Fair market value of shares exchanged for repayment	(7,019)
Difference between market value of common shares and reduction of principle	2,724
Outstanding balance, ending	45,850
Long-term Convertible Note - April 2, 2021 Note
Debt Instrument [Line Items]
Outstanding balance, beginning	9,674
Amortization of issuance discount and costs	109
Interest expense	457
Fair market value of shares exchanged for repayment	(2,640)
Difference between market value of common shares and reduction of principle	640
Outstanding balance, ending	8,240
Long-term Convertible Note - April 23, 2021 Note
Debt Instrument [Line Items]
Outstanding balance, beginning	35,336
Amortization of issuance discount and costs	215
Interest expense	1,886
Outstanding balance, ending	37,437
Placement Agent Notes
Debt Instrument [Line Items]
Outstanding balance, beginning	719
Consideration received	975
Amortization of issuance discount and costs	583
Interest expense	18
Fair market value of shares exchanged for repayment	(4,379)
Difference between market value of common shares and reduction of principle	2,084
Short Term Notes
Debt Instrument [Line Items]
Consideration received	169
Amortization of issuance discount and costs	4
Outstanding balance, ending	$ 173

- Definition

Represents changes in fair value of common stocks of convertible debt.

+ References

No definition available.

+ Details

Name:	cydy_ChangesInFairValueOfCommonStocksOfConvertibleDebt
Namespace Prefix:	cydy_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

The fair market value of shares of the entity's stock exchanged in repayment of debt.

+ References

No definition available.

+ Details

Name:	cydy_DebtConversionFairMarketValueOfSharesExchangedForRepayment
Namespace Prefix:	cydy_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Represents the portion of interest accrued in the period on debt arrangements that was charged against earnings, excluding amortization of debt discount (premium) and financing costs.

+ References

No definition available.

+ Details

Name:	cydy_InterestExpenseAccrued
Namespace Prefix:	cydy_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 55
-Paragraph 69E
-URI https://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 55
-Paragraph 69F
-URI https://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612

+ Details

Name:	us-gaap_AmortizationOfFinancingCostsAndDiscounts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(16))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(13))
-URI https://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(16)(a))
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

+ Details

Name:	us-gaap_ConvertibleNotesPayable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- 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

No definition available.

+ Details

Name:	us-gaap_DebtInstrumentLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585

+ Details

Name:	us-gaap_ProceedsFromConvertibleDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Details

Name:	us-gaap_DebtInstrumentAxis=cydy_LongTermConvertibleNoteApril22021NoteMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DebtInstrumentAxis=cydy_LongTermConvertibleNoteIssued23rdApril2021Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DebtInstrumentAxis=cydy_PlacementAgentNotesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DebtInstrumentAxis=cydy_ShortTermNotesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: