$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

$abeo Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-K Financial Statement

#000149315223009381 Filed on March 29, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2022
Revenue		$68.00K	$1.414M
YoY Change		-97.73%	-52.87%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$3.997M	$5.682M	$17.26M
YoY Change	-5.37%	21.46%	-24.3%
% of Gross Profit
Research & Development	$8.041M	$6.272M	$28.97M
YoY Change	-23.75%	-46.4%	-15.62%
% of Gross Profit
Depreciation & Amortization	$661.0K	$729.0K	$3.093M
YoY Change	-18.5%	-9.67%	-4.83%
% of Gross Profit
Operating Expenses	$12.04M	$12.05M	$52.33M
YoY Change	-18.49%	-29.86%	-13.32%
Operating Profit	-$12.04M		-$50.92M
YoY Change	-41.54%		-43.32%
Interest Expense	$101.0K	$150.0K	$736.0K
YoY Change	-150.5%	-583.87%	-120.44%
% of Operating Profit
Other Income/Expense, Net	$2.668M	$11.66M	$11.52M
YoY Change	-311.75%
Pretax Income	-$9.107M	-$1.126M	-$39.70M
YoY Change	-56.2%	-97.59%	-53.26%
Income Tax
% Of Pretax Income
Net Earnings	-$9.107M	-$1.126M	-$39.70M
YoY Change	-56.2%	-97.59%	-53.26%
Net Earnings / Revenue		-1655.88%	-2807.36%
Basic Earnings Per Share	-$0.54		-$5.53
Diluted Earnings Per Share	-$0.54	-$0.08	-$5.53
COMMON SHARES
Basic Shares Outstanding	17.71M shares	17.18M shares	7.862M shares
Diluted Shares Outstanding	16.90M shares		7.862M shares

Balance Sheet

Concept	2023 Q1	2022 Q4	2022
SHORT-TERM ASSETS
Cash & Short-Term Investments	$40.36M	$52.15M	$52.15M
YoY Change	28.9%	15.82%	15.82%
Cash & Equivalents	$4.680M	$14.22M	$14.22M
Short-Term Investments	$35.68M	$37.93M	$37.93M
Other Short-Term Assets	$1.961M	$762.0K	$762.0K
YoY Change	-75.14%	-89.67%	-89.67%
Inventory
Prepaid Expenses
Receivables			$0.00
Other Receivables	$519.0K	$188.0K	$188.0K
Total Short-Term Assets	$42.84M	$53.10M	$53.10M
YoY Change	9.28%	-5.67%	-4.16%
LONG-TERM ASSETS
Property, Plant & Equipment	$5.298M	$5.741M	$11.07M
YoY Change	-66.78%	-53.47%	-49.08%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$99.00K	$43.00K	$43.00K
YoY Change	395.0%	-74.4%	-95.94%
Total Long-Term Assets	$10.50M	$11.12M	$11.12M
YoY Change	-34.24%	-52.28%	-54.04%
TOTAL ASSETS
Total Short-Term Assets	$42.84M	$53.10M	$53.10M
Total Long-Term Assets	$10.50M	$11.12M	$11.12M
Total Assets	$53.35M	$64.21M	$64.21M
YoY Change	-3.31%	-19.31%	-19.31%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.857M	$1.811M	$1.811M
YoY Change	78.45%	-58.13%	-58.13%
Accrued Expenses	$2.569M	$3.991M	$5.764M
YoY Change	-57.38%	-28.54%	-22.14%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$7.420M	$7.779M	$7.779M
YoY Change	-39.86%	-53.2%	-53.2%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$27.19M		$29.67M
YoY Change	138.63%		156.08%
Total Long-Term Liabilities	$27.19M	$0.00	$29.67M
YoY Change	138.63%	-100.0%	156.08%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.420M	$7.779M	$7.779M
Total Long-Term Liabilities	$27.19M	$0.00	$29.67M
Total Liabilities	$34.61M	$37.45M	$37.45M
YoY Change	45.83%	32.76%	32.76%
SHAREHOLDERS EQUITY
Retained Earnings	-$704.4M	-$695.3M
YoY Change		6.05%
Common Stock	$179.0K	$7.177M
YoY Change		387.57%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$18.74M	$26.76M	$26.76M
YoY Change
Total Liabilities & Shareholders Equity	$53.35M	$64.21M	$64.21M
YoY Change	-3.31%	-19.31%	-19.31%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2022
OPERATING ACTIVITIES
Net Income	-$9.107M	-$1.126M	-$39.70M
YoY Change	-56.2%	-97.59%	-53.26%
Depreciation, Depletion And Amortization	$661.0K	$729.0K	$3.093M
YoY Change	-18.5%	-9.67%	-4.83%
Cash From Operating Activities	-$11.70M	-$13.99M	-$43.50M
YoY Change	-14.52%	-53.76%	-33.75%
INVESTING ACTIVITIES
Capital Expenditures	$218.0K	$25.00K	$130.0K
YoY Change	-311.65%	-100.77%	-103.13%
Acquisitions
YoY Change
Other Investing Activities	$2.429M	-$25.27M	-$23.83M
YoY Change	106.2%	-324.64%	-133.95%
Cash From Investing Activities	$2.211M	-$25.29M	-$23.96M
YoY Change	105.67%	-416.16%	-136.28%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$12.84M
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$4.000K	42.77M	$43.17M
YoY Change		161.87%	73.66%
NET CHANGE
Cash From Operating Activities	-$11.70M	-13.99M	-$43.50M
Cash From Investing Activities	$2.211M	-25.29M	-$23.96M
Cash From Financing Activities	-$4.000K	42.77M	$43.17M
Net Change In Cash	-$9.537M	3.484M	-$24.27M
YoY Change		-158.78%	-196.1%
FREE CASH FLOW
Cash From Operating Activities	-$11.70M	-$13.99M	-$43.50M
Capital Expenditures	$218.0K	$25.00K	$130.0K
Free Cash Flow	-$11.92M	-$14.02M	-$43.63M
YoY Change	-12.26%	-48.1%	-29.07%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
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CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2021Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2021	us-gaap	Royalty Expense RoyaltyExpense		usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss		usd
CY2021	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss		usd
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CY2022	abeo	Gain On Settlement Of Related Party GainOnSettlementOfRelatedParty		usd
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CY2021	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock		usd
CY2021	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock		usd
CY2021	abeo	Deletions To Operating Lease Liabilities Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement		usd
CY2021Q4	abeo	Finite Lived Impairment Charge FiniteLivedImpairmentCharge		usd
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CY2022	dei	Document Type DocumentType	10-K
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-12-31
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Entity File Number EntityFileNumber	001-15771
CY2022	dei	Entity Registrant Name EntityRegistrantName	ABEONA THERAPEUTICS INC.
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2022	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	83-0221517
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	1330 Avenue of the Americas
CY2022	dei	Entity Address Address Line2 EntityAddressAddressLine2	33rd Floor
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	New York
CY2022	dei	Entity Address State Or Province EntityAddressStateOrProvince	NY
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	10019
CY2022	dei	City Area Code CityAreaCode	(646)
CY2022	dei	Local Phone Number LocalPhoneNumber	813-4701
CY2022	dei	Security12b Title Security12bTitle	Common Stock, $0.01 par value
CY2022	dei	Trading Symbol TradingSymbol	ABEO
CY2022	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Small Business EntitySmallBusiness	true
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022Q2	dei	Entity Public Float EntityPublicFloat	28754000	usd
CY2023Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	17708968	shares
CY2022	dei	Auditor Firm AuditorFirmId	726
CY2022	dei	Auditor Name AuditorName	WHITLEY PENN LLP
CY2022	dei	Auditor Location AuditorLocation	Plano, Texas
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CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	32938000	usd
CY2022Q4	us-gaap	Short Term Investments ShortTermInvestments	37932000	usd
CY2021Q4	us-gaap	Short Term Investments ShortTermInvestments	12086000	usd
CY2022Q4	us-gaap	Restricted Cash RestrictedCash	338000	usd
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CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-11383000	usd
CY2022	us-gaap	Other Operating Income OtherOperatingIncome	141000	usd
CY2021	us-gaap	Other Operating Income OtherOperatingIncome	15000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-39696000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-84936000	usd
CY2022	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-43478000	usd
CY2021	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-84936000	usd
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-5.53
CY2021	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-21.57
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7861515	shares
CY2021	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	3937676	shares
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-99000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	9000	usd
CY2022	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	-3000	usd
CY2021	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	-26000	usd
CY2022	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-43580000	usd
CY2021	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-84953000	usd
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	102551000	usd
CY2021	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	8916000	usd
CY2021	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	831000	usd
CY2021	abeo	Issuance Of Common Stock And Stock Purchase Warrants In Connection With Public Offering Net Of Offering Costs And Warrant Liability IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability	6972000	usd
CY2021	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	8051000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-84936000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-17000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	3051000	usd
CY2022	us-gaap	Stock Issued During Period Value Share Based Compensation Forfeited StockIssuedDuringPeriodValueShareBasedCompensationForfeited	5000	usd
CY2022	abeo	Issuance Of Common Stock And Stock Purchase Warrants In Connection With Private Placement Offering Net Of Offering Costs And Warrant Liability IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability	12088000	usd
CY2022	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	12839000	usd
CY2022	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-39696000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-102000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-39696000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-84936000	usd
CY2022	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3093000	usd
CY2021	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3250000	usd
CY2022	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3051000	usd
CY2021	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	8916000	usd
CY2021	abeo	Gain On Settlement Of Related Party GainOnSettlementOfRelatedParty	6743000	usd
CY2021	abeo	Ppp Loan Payable Forgiveness Income PppLoanPayableForgivenessIncome	1758000	usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	32466000	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-11383000	usd
CY2022	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1355000	usd
CY2022	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	2511000	usd
CY2022	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges	1792000	usd
CY2022	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	380000	usd
CY2021	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-122000	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	1484000	usd
CY2021	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	1214000	usd
CY2022	abeo	Noncash Interest NoncashInterest	736000	usd
CY2021	abeo	Noncash Interest NoncashInterest	67000	usd
CY2022	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-138000	usd
CY2022	us-gaap	Gain Loss On Termination Of Lease GainLossOnTerminationOfLease	292000	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-3000000	usd
CY2021	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	3000000	usd
CY2022	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	188000	usd
CY2022	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1953000	usd
CY2021	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-331000	usd
CY2022	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-125000	usd
CY2021	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	7000	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-5490000	usd
CY2021	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	825000	usd
CY2022	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	-292000	usd
CY2022	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-5000000	usd
CY2021	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-16412000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-43483000	usd
CY2021	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-65665000	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	130000	usd
CY2021	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	4151000	usd
CY2022	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	1734000	usd
CY2022	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	78212000	usd
CY2021	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	20163000	usd
CY2022	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	52644000	usd
CY2021	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	90376000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-23964000	usd
CY2021	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	66062000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	12839000	usd
CY2021	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	8051000	usd
CY2021	abeo	Proceeds From Issuance Of Common Stock And Warrants In Public Offering Net ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet	15979000	usd
CY2022	abeo	Proceeds From Issuance Of Common Stock And Warrants In Private Offering Net ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet	34121000	usd
CY2022	abeo	Proceeds From Repayment Stock Options Exercised ProceedsFromRepaymentStockOptionsExercised	-5000	usd
CY2021	abeo	Proceeds From Repayment Stock Options Exercised ProceedsFromRepaymentStockOptionsExercised	831000	usd
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	22468000	usd
CY2022	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock	26250000	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	43173000	usd
CY2021	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	24861000	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-24274000	usd
CY2021	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	25258000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	38829000	usd
CY2020Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	13571000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	14555000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	38829000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	14217000	usd
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	32938000	usd
CY2022Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	338000	usd
CY2021Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	5891000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	14555000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	38829000	usd
CY2022	abeo	Additions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	-77000	usd
CY2021	abeo	Additions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	3585000	usd
CY2022	abeo	Deletions To Operating Lease Liabilities Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	-369000	usd
CY2020Q2	us-gaap	Debt Instrument Maturity Date DebtInstrumentMaturityDate	2020-11-04
CY2020Q2	us-gaap	Payments For Royalties PaymentsForRoyalties	8000000	usd
CY2022Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2022Q2	us-gaap	Stockholders Equity Reverse Stock Split StockholdersEquityReverseStockSplit	exchange ratio of 25-to-1 (the “Reverse Stock Split”).
CY2022Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2022Q4	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	52500000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-43500000	usd
CY2022	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_845_eus-gaap--UseOfEstimates_zK21YU2CtqEi" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86D_zNUw4XJcQ0rj">Use of Estimates</span></i></span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amount of assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2022	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p id="xdx_84C_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zrMAGuHAHYhf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_863_zGyY47MtWs7">Reclassifications</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain comparative figures have been reclassified to conform to the current year presentation. The Company reclassified depreciation and amortization costs of $<span id="xdx_90C_eus-gaap--DepreciationDepletionAndAmortization_pn5n6_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zITDsYQtN7Ab">3.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million and $<span id="xdx_904_eus-gaap--DepreciationDepletionAndAmortization_pn5n6_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zk23Rdkq0Wrf">0.1 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million to research and development and general and administrative expenses, respectively, on the consolidated statements of operations and comprehensive loss during the year ended December 31, 2021. The Company also reclassified certain rent expenses of $<span id="xdx_90A_ecustom--RentExpense_pn5n6_c20210101__20211231__us-gaap--ReclassificationTypeAxis__custom--GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember_zbvoNDCunV5k">1.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million from general and administrative to research and development expenses on the consolidated statements of operations and comprehensive loss during the year ended December 31, 2021, respectively. Additionally, the Company also reclassified $<span id="xdx_90C_eus-gaap--RestrictedCash_iI_pn5n6_c20211231__us-gaap--ReclassificationTypeAxis__custom--PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember_z9yuHcwqWBQ7">5.0 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million of restricted cash from prepaid expenses, other current assets and restricted cash and $<span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20211231__us-gaap--ReclassificationTypeAxis__custom--OtherAssetsAndRestrictedCashToRestrictedCashMember_zVjv8bgeqaNh">0.9 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million of restricted cash from other assets and restricted cash to restricted cash on the consolidated balance sheets as of December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2021Q4	us-gaap	Assets Assets	79586000	usd
CY2021Q4	us-gaap	Liabilities Liabilities	37218000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-655640000	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	696563000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1384000	usd
CY2020Q2	us-gaap	Program Rights Obligations Current ProgramRightsObligationsCurrent	8000000	usd
CY2020Q2	abeo	License Termination Date LicenseTerminationDate	2020-05-02
CY2022	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	10455607	shares
CY2021	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	2202655	shares
CY2022Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	7609879	shares
CY2022Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	4.75
CY2021Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	9.75
CY2019Q4	us-gaap	Interest Payable Current And Noncurrent InterestPayableCurrentAndNoncurrent	1000000	usd
CY2020Q2	us-gaap	Payments For Royalties PaymentsForRoyalties	8000000	usd
CY2018Q4	us-gaap	Payments For Royalties PaymentsForRoyalties	20000000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	38032000	usd
CY2022	us-gaap	Available For Sale Debt Securities Gross Unrealized Loss AvailableForSaleDebtSecuritiesGrossUnrealizedLoss	100000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	37932000	usd
CY2021Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	12077000	usd
CY2021	us-gaap	Available For Sale Debt Securities Gross Unrealized Gain AvailableForSaleDebtSecuritiesGrossUnrealizedGain	9000	usd
CY2021Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	12086000	usd
CY2022	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2021	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	17620000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	22799000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	11879000	usd
CY2021Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	10460000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	12339000	usd
CY2022	us-gaap	Depreciation And Amortization DepreciationAndAmortization	3100000	usd
CY2021	us-gaap	Depreciation And Amortization DepreciationAndAmortization	3300000	usd
CY2022	us-gaap	Asset Impairment Charges AssetImpairmentCharges	1800000	usd
CY2022Q4	us-gaap	Contract With Customer Refund Liability ContractWithCustomerRefundLiability	1500000	usd
CY2022	us-gaap	Impairment Of Long Lived Assets To Be Disposed Of ImpairmentOfLongLivedAssetsToBeDisposedOf	1400000	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2156000	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2156000	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	801000	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	772000	usd
CY2022Q4	abeo	Finite Lived Impairment Charge FiniteLivedImpairmentCharge	1355000	usd
CY2020Q4	us-gaap	Goodwill Goodwill	32466000	usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	32466000	usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	32500000	usd
CY2021Q4	abeo	Warrant Liabilities WarrantLiabilities	9007000	usd
CY2022	abeo	Gain Recognized In Earnings From Change In Fair Value GainRecognizedInEarningsFromChangeInFairValue	-11384000	usd
CY2022Q4	abeo	Warrant Liabilities WarrantLiabilities	19657000	usd
CY2021Q4	abeo	Warrant Liabilities WarrantLiabilities	9007000	usd
CY2022	us-gaap	Loss Contingency Disclosures LossContingencyDisclosures	<p id="xdx_80F_eus-gaap--LossContingencyDisclosures_zhUn2SjA8qUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 8 – <span id="xdx_825_zH7YpngEJx4e">SETTLEMENT LIABILITY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On November 4, 2018, the Company entered into a license agreement with REGENXBIO Inc. (“REGENXBIO”) to obtain rights to an exclusive worldwide license (subject to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO’s NAV AAV9 vector for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights granted under the original agreement included fees totaling $<span id="xdx_90B_eus-gaap--RoyaltyExpense_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zdLhDHHlrch2" title="Royalty fees">180</span> million and a running royalty on net sales, including: (i) an initial fee of $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zXDHY7TquZV8" title="Annual fees">20</span> million, $<span id="xdx_902_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zb6B8MVJhpE2" title="Payment for execution of contracts">10</span> million of which was due to REGENXBIO shortly after the effective date of the agreement, and $<span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zRKUh8DoBVV8" title="Current portion of payable to licensor">10</span> million of which was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to $<span id="xdx_90A_eus-gaap--DebtInstrumentFeeAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zCtFJjRmySfi" title="Annual fees">100</span> million, payable in $<span id="xdx_90F_eus-gaap--PaymentsForRoyalties_pn6n6_c20201101__20201130__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zVkOOnF6PE4k" title="Royalties payments">20</span> million annual installments beginning on the second anniversary of the effective date (the first of which was to remain payable if the agreement were terminated before the second anniversary in November 2020), (iii) sales milestone payments totaling $<span id="xdx_903_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zFlYDLFwTlqg" title="Royalties payments">60</span> million, and (iv) royalties payable in the low double digits to low teens on net sales of products covered under the agreement. The license was being amortized over the life of the patent of <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zvCtJGZPMm1l" title="Finite-lived intangible asset, useful life">eight years</span>. On November 1, 2019, the Company entered into an amendment of the original license agreement. The amended agreement replaced the $<span id="xdx_900_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zDB4B4TpTIAb" title="License to be paid">10</span> million payment due on November 4, 2019 with a $<span id="xdx_907_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_z3slOiuQoZS5" title="License to be paid">3</span> million payment due on November 4, 2019 and an additional $<span id="xdx_90A_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zLygRbmx3GRa" title="License to be paid">8</span> million payment (which included $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_z5zKXSgrDGn1" title="Interest payable">1</span> million of interest) that would have been due no later than April 1, 2020. That $<span id="xdx_901_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_zrVkdfe8cqdg" title="Royalties payments">8</span> million payment that had been scheduled to be paid by April 1, 2020 and the $<span id="xdx_90C_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104_zcreIh4J3QWj" title="Royalties payments">20</span> million payment that had been due to be paid on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20200329__20200402_zLehvYJM9Tk" title="Debt instrument, maturity date">November 4, 2020</span> were both recorded as payable to licensor on the consolidated balance sheet. The Company disputed that it was responsible for the $<span id="xdx_907_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zx2Bl6wnXjO" title="Loss contingency accrual">8</span> million and $<span id="xdx_905_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zZucNboU0pa" title="Payments for legal settlements">20</span> million payments, and those payments were the subject of an arbitration between the Company and REGENXBIO.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Prior to the April 1, 2020 deadline, the Company engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement, but the Company was unable to reach an agreement, and did not make the $<span id="xdx_90F_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_zCdMiy6r6ke4">8</span> million payment due by April 1, 2020. On April 17, 2020, REGENXBIO sent the Company a written demand for the $<span id="xdx_902_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20200417_z5HvdqhAs0lc">8</span> million fee, payable within a 15-day cure period after receipt of the demand letter. The license terminated on <span id="xdx_904_ecustom--LicenseTerminationDate_c20200416__20200417_zWbqRUpiBVvl">May 2, 2020</span>, when the 15-day period expired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 12, 2021, the Company entered into a settlement agreement (“Settlement Agreement”) with REGENXBIO to resolve all existing disputes between the parties. In accordance with the Settlement Agreement, the Company agreed to pay REGENXBIO a total of $<span id="xdx_909_eus-gaap--SettlementLiabilitiesCurrent_iI_c20211112__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zTUlusuOKhz8" title="Settlement liabilities, current">30.0</span> million, payable as follows: <span id="xdx_909_eus-gaap--LossContingencySettlementAgreementTerms_c20211111__20211112__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zdLrPPLDWQV4" title="Loss contingency settlement agreement terms">(1) $20.0 million paid in November 2021 after execution of the Settlement Agreement, (2) $5.0 million on the first anniversary of the effective date of the Settlement Agreement, and (3) $5.0 million upon the earlier of (i) the third anniversary of the effective date of the Settlement Agreement or (ii) the closing of a Strategic Transaction, as defined in the Settlement Agreement. Under the Settlement Agreement’s terms, the prior license agreement between the parties is not reinstituted, and any future license agreement would need to be negotiated separately and require consideration in addition to the consideration set forth in the Settlement Agreement</span>. The accounting for the Settlement Agreement resulted in a $<span id="xdx_904_ecustom--GainOnSettlementOfRelatedParty_pn5n6_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zaesrRQhFiBj" title="Gain on settlement with licensor">6.7</span> million gain on settlement with licensor in the statements of operations and comprehensive loss during the year ended December 31, 2021 and a $<span id="xdx_909_ecustom--GainOnSettlementOfRelatedParty_pn5n6_c20210101__20211231_z1Gz1uDGubD1">6.7</span> million non-cash gain on settlement with licensor in the statements of cash flows during the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, the Company recorded the payables due to REGENXBIO in the consolidated balance sheets based on the present value of the remaining payments due to REGENXBIO under the Settlement Agreement using an interest rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zOSxrcHrHVRl" title="Interest rate stated percentage"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zijcPnY3s8al" title="Interest rate stated percentage">9.6</span></span>%. The current portion of the payable due in <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyTwoMember_zkpIjFEOOqNj" title="Debt instrument maturity date"><span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyTwoMember_zCJu0vJbvY8j" title="Debt instrument maturity date">November 2022</span></span> was <span id="xdx_90D_eus-gaap--LongTermDebt_iI_dxL_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyTwoMember_zGP0VeIWvz2i" title="Long term debt::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1108">nil</span></span> and $<span id="xdx_90A_eus-gaap--LongTermDebt_iI_pn5n6_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyTwoMember_zOqMDQozkGOk" title="Long term debt">4.6</span> million as of December 31, 2022 and 2021, respectively and the long-term portion due in <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_z8wc9AnYh4Ti" title="Debt instrument maturity date"><span id="xdx_900_eus-gaap--DebtInstrumentMaturityDateDescription_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_z5NSbcxwaQcj" title="Debt instrument maturity date">November 2024</span></span> was $<span id="xdx_906_eus-gaap--LongTermDebt_iI_pn5n6_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_z1K3IFMmPYYa" title="Long term debt">4.2</span> million and $<span id="xdx_90D_eus-gaap--LongTermDebt_iI_pn5n6_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zAxj5DLBRO36" title="Long term debt">3.8</span> million as of December 31, 2022 and 2021, respectively. As of December 31, 2021, the Company recorded $<span id="xdx_904_eus-gaap--RestrictedCash_iI_pn5n6_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zgZgmJkc41Lj" title="Restricted Cash">5.0</span> million of restricted cash in the consolidated balance sheet that served as collateral for the payment made to REGENXBIO in November 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2021	abeo	Gain On Settlement Of Related Party GainOnSettlementOfRelatedParty	6700000	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	2593000	usd
CY2021Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	1794000	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1398000	usd
CY2021Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	3091000	usd
CY2021Q4	abeo	Accrued Sublicense Fee Owed To Licensor AccruedSublicenseFeeOwedToLicensor	700000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3991000	usd
CY2021Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	5585000	usd
CY2022	abeo	Lease Impairment Loss LeaseImpairmentLoss	1600000	usd
CY2022Q4	us-gaap	Area Of Land AreaOfLand	5700	sqft
CY2022	us-gaap	Operating Lease Cost OperatingLeaseCost	1865000	usd
CY2021	us-gaap	Operating Lease Cost OperatingLeaseCost	1761000	usd
CY2022	us-gaap	Variable Lease Cost VariableLeaseCost	434000	usd
CY2021	us-gaap	Variable Lease Cost VariableLeaseCost	445000	usd
CY2022	us-gaap	Short Term Lease Cost ShortTermLeaseCost	79000	usd
CY2021	us-gaap	Short Term Lease Cost ShortTermLeaseCost	183000	usd
CY2022	us-gaap	Lease Cost LeaseCost	2378000	usd
CY2021	us-gaap	Lease Cost LeaseCost	2389000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	1773000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	1815000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	1572000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	811000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	828000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	2587000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	9386000	usd
CY2022Q4	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	1759000	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	7627000	usd
CY2022Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P76M
CY2022Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.072	pure
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease Next Twelve Months FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths	357000	usd
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease Year Two FutureCashReceiptsFromOperatingSubleaseYearTwo	429000	usd
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease Year Three FutureCashReceiptsFromOperatingSubleaseYearThree	343000	usd
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease FutureCashReceiptsFromOperatingSublease	1129000	usd
CY2022	us-gaap	Stock Repurchased During Period Value StockRepurchasedDuringPeriodValue	25000000.0	usd
CY2022Q4	us-gaap	Share Price SharePrice	19.00
CY2022Q4	abeo	Original Issue Discount Percentage OriginalIssueDiscountPercentage	0.05	pure
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	22500000	usd
CY2022	us-gaap	Dividends Preferred Stock DividendsPreferredStock	3800000	usd
CY2022Q4	us-gaap	Escrow Deposit EscrowDeposit	26300000	usd
CY2022Q4	us-gaap	Preferred Stock Convertible Conversion Price PreferredStockConvertibleConversionPrice	11.25
CY2022	us-gaap	Preferred Stock Redemption Terms PreferredStockRedemptionTerms	The holders of the Series A Preferred Stock and Series B Preferred Stock had the right to require the Company to redeem their shares of preferred stock for cash at 105% of the stated value of such shares commencing after the earlier of the receipt of stockholder approval of an amendment to the Company’s Restated Certificate of Incorporation to effect a reverse stock split and 60 days after the closing of the issuances of the Series A Preferred Stock and Series B Preferred Stock and until 90 days after such closing. The Company had the option to redeem the Series A Preferred Stock for cash at 105% of the stated value commencing after the 90th day following the closing of the issuance of the Series A Preferred Stock, subject to the holders’ rights to convert the shares prior to such redemption.
CY2022	us-gaap	Dividends Preferred Stock DividendsPreferredStock	3800000	usd
CY2022Q2	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue	26300000	usd
CY2022	us-gaap	Stockholders Equity Note Stock Split StockholdersEquityNoteStockSplit	the Company’s stock underwent a 25:1 Reverse Stock Split.
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2021Q4	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	1788000	shares
CY2021Q4	us-gaap	Sale Of Stock Price Per Share SaleOfStockPricePerShare	9.75
CY2021Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	1788000	shares
CY2021Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	9.75
CY2021Q4	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	16000000.0	usd
CY2021Q4	us-gaap	Payments Of Stock Issuance Costs PaymentsOfStockIssuanceCosts	1500000	usd
CY2022Q4	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	7000000.0	usd
CY2022Q4	abeo	Fair Value Warrant Liabilities FairValueWarrantLiabilities	9000000.0	usd
CY2022Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1788000	shares
CY2022Q4	us-gaap	Warrants And Rights Outstanding Maturity Date WarrantsAndRightsOutstandingMaturityDate	2026-12-21
CY2022	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3051000	usd
CY2021	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	8916000	usd
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Total Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	3700000	usd
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Outstanding Weighted Average Remaining Contractual Terms ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms	P2Y10M24D
CY2022	abeo	Share Based Compensation Arrangement By Share Based Payment Award Other Than Options Vested In Period Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue	1300000	usd
CY2021	abeo	Share Based Compensation Arrangement By Share Based Payment Award Other Than Options Vested In Period Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue	3600000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities	16000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Other DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther	5480000	usd
CY2022	us-gaap	Defined Contribution Plan Maximum Annual Contributions Per Employee Amount DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount	20500	usd
CY2021	us-gaap	Defined Contribution Plan Maximum Annual Contributions Per Employee Amount DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount	19500	usd
CY2022	abeo	Number Of Investment Options NumberOfInvestmentOptions	50	integer
CY2022	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	300000	usd
CY2021	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	400000	usd
CY2022	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	-8336000	usd
CY2021	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	-17836000	usd
CY2022	abeo	Incometax Reconciliation Current Year Reserve IncometaxReconciliationCurrentYearReserve	9539000	usd
CY2021	abeo	Incometax Reconciliation Current Year Reserve IncometaxReconciliationCurrentYearReserve	12539000	usd
CY2022	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	-1203000	usd
CY2021	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	5297000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	75544000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	71001000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards General Business DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness	4497000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards General Business DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness	4741000	usd
CY2022Q4	us-gaap	Deferred Tax Assets State Taxes DeferredTaxAssetsStateTaxes	2780000	usd
CY2021Q4	us-gaap	Deferred Tax Assets State Taxes DeferredTaxAssetsStateTaxes	2780000	usd
CY2022Q4	abeo	Deferred Tax Liabilities Property Plant And Equipments DeferredTaxLiabilitiesPropertyPlantAndEquipments	-380000	usd
CY2021Q4	abeo	Deferred Tax Liabilities Property Plant And Equipments DeferredTaxLiabilitiesPropertyPlantAndEquipments	-200000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	10797000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	10537000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Deferred Income DeferredTaxAssetsDeferredIncome	62000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	612000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	367000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities	211000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	100301000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	89704000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	100301000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	89704000	usd
CY2022Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	114091000	usd
CY2022Q4	us-gaap	Tax Credit Carryforward Amount TaxCreditCarryforwardAmount	4497000	usd
CY2022Q4	abeo	Operating Loss Carryforwards Taxable Percentage OperatingLossCarryforwardsTaxablePercentage	0.80	pure
CY2022Q4	abeo	Operating Loss Carryforwards Taxable Percentage OperatingLossCarryforwardsTaxablePercentage	0.80	pure

Files In Submission

Name	View Source	Status
0001493152-23-009381-index-headers.html	Edgar Link	pending
0001493152-23-009381-index.html	Edgar Link	pending
0001493152-23-009381.txt	Edgar Link	pending
0001493152-23-009381-xbrl.zip	Edgar Link	pending
abeo-20221231.xsd	Edgar Link	pending
ex21.htm	Edgar Link	pending
ex23-1.htm	Edgar Link	pending
ex3-3.htm	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.htm	Edgar Link	pending
ex32.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-k.htm	Edgar Link	pending
abeo-20221231_cal.xml	Edgar Link	unprocessable
abeo-20221231_def.xml	Edgar Link	unprocessable
abeo-20221231_lab.xml	Edgar Link	unprocessable
abeo-20221231_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
form10-k_htm.xml	Edgar Link	completed
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
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R7.htm	Edgar Link	pending
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R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

2023 Q1 Form 10-K Financial Statement

#000149315223009381 Filed on March 29, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO ABEONA THERAPEUTICS INC. Stock $abeo

2023 Q1 Form 10-K Financial Statement

#000149315223009381 Filed on March 29, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo