$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

$abeo Overview Financials Valuation SEC Filings Company Website

2023 Q3 Form 10-Q Financial Statement

#000149315223027104 Filed on August 08, 2023

Income Statement

Concept	2023 Q3	2023 Q2	2022 Q2
Revenue		$3.500M	$1.000M
YoY Change		250.0%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$4.160M	$5.021M	$3.460M
YoY Change	6.94%	45.12%	-36.6%
% of Gross Profit
Research & Development	$7.148M	$8.523M	$6.658M
YoY Change	30.2%	28.01%	-21.97%
% of Gross Profit
Depreciation & Amortization	$520.0K	$615.0K	$773.0K
YoY Change	-33.33%	-20.44%	-5.85%
% of Gross Profit
Operating Expenses	$11.33M	$15.12M	$9.008M
YoY Change	20.83%	67.84%	-34.32%
Operating Profit	-$11.33M	-$10.55M	-$8.008M
YoY Change	20.83%	31.79%	-41.61%
Interest Expense	$105.0K	$314.0K	$317.0K
YoY Change	-33.12%	-0.95%	-78.87%
% of Operating Profit
Other Income/Expense, Net	$111.0K	-$6.414M	-$118.0K
YoY Change	-684.21%	5335.59%
Pretax Income	-$11.84M	-$16.65M	-$8.295M
YoY Change	24.84%	100.77%	-45.45%
Income Tax
% Of Pretax Income
Net Earnings	-$11.84M	-$16.65M	-$8.295M
YoY Change	24.8%	100.77%	-45.45%
Net Earnings / Revenue		-475.83%	-829.5%
Basic Earnings Per Share	-$0.48	$0.92	-$2.08
Diluted Earnings Per Share	-$0.48	-$0.92	-$1.429M
COMMON SHARES
Basic Shares Outstanding	24.76M shares	18.78M shares	5.806M shares
Diluted Shares Outstanding	24.80M shares	18.02M shares	5.806M shares

Balance Sheet

Concept	2023 Q3	2023 Q2	2022 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$53.80M	$36.77M	$20.10M
YoY Change	196.14%	82.98%	-74.09%
Cash & Equivalents	$4.712M	$6.225M	$6.133M
Short-Term Investments	$49.00M	$30.55M	$13.96M
Other Short-Term Assets	$1.300M	$1.539M	$7.331M
YoY Change	-79.31%	-79.01%	454.96%
Inventory
Prepaid Expenses
Receivables		$3.500M	$1.000M
Other Receivables	$2.209M	$2.227M	$1.869M
Total Short-Term Assets	$57.26M	$44.04M	$30.30M
YoY Change	124.59%	45.36%	-61.59%
LONG-TERM ASSETS
Property, Plant & Equipment	$3.999M	$9.404M	$7.460M
YoY Change	-39.46%	26.06%	-55.41%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$100.0K	$108.0K	$20.00K
YoY Change	400.0%	440.0%	-98.27%
Total Long-Term Assets	$8.823M	$9.512M	$14.42M
YoY Change	-33.48%	-34.05%	-72.15%
TOTAL ASSETS
Total Short-Term Assets	$57.26M	$44.04M	$30.30M
Total Long-Term Assets	$8.823M	$9.512M	$14.42M
Total Assets	$66.09M	$53.55M	$44.72M
YoY Change	70.5%	19.75%	-65.78%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.592M	$3.477M	$1.738M
YoY Change	48.28%	100.06%	18.31%
Accrued Expenses	$3.972M	$5.758M	$5.331M
YoY Change	-3.62%	8.01%	36.34%
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	$8.412M	$9.440M	$13.69M
YoY Change	-33.24%	-31.02%	-67.31%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$35.60M	$34.77M	$200.0K
YoY Change	17700.0%	17282.5%	-95.76%
Total Long-Term Liabilities	$35.60M	$34.77M	$200.0K
YoY Change	17700.0%	17282.5%	-95.76%
TOTAL LIABILITIES
Total Short-Term Liabilities	$8.412M	$9.440M	$13.69M
Total Long-Term Liabilities	$35.60M	$34.77M	$200.0K
Total Liabilities	$44.05M	$44.21M	$24.63M
YoY Change	88.66%	79.45%	-47.13%
SHAREHOLDERS EQUITY
Retained Earnings	-$732.9M	-$721.1M	-$684.7M
YoY Change	5.57%	5.31%
Common Stock	$247.0K	$215.0K	$1.467M
YoY Change	220.78%	-85.34%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$22.04M	$9.345M	$20.09M
YoY Change
Total Liabilities & Shareholders Equity	$66.09M	$53.55M	$44.72M
YoY Change	70.5%	19.75%	-65.78%

Cashflow Statement

Concept	2023 Q3	2023 Q2	2022 Q2
OPERATING ACTIVITIES
Net Income	-$11.84M	-$16.65M	-$8.295M
YoY Change	24.8%	100.77%	-45.45%
Depreciation, Depletion And Amortization	$520.0K	$615.0K	$773.0K
YoY Change	-33.33%	-20.44%	-5.85%
Cash From Operating Activities	-$5.740M	-$10.28M	-$9.013M
YoY Change	-15.48%	14.1%	-21.52%
INVESTING ACTIVITIES
Capital Expenditures	$40.00K	$32.00K	$0.00
YoY Change	-2100.0%		-100.0%
Acquisitions
YoY Change
Other Investing Activities	-$18.70M	$5.243M	-$1.398M
YoY Change	-1232.65%	-475.04%	-106.36%
Cash From Investing Activities	-$18.74M	$5.211M	-$1.398M
YoY Change	-1236.45%	-472.75%	-106.38%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	22.98M	6.618M	-3.782M
YoY Change	448.58%	-274.99%	-252.68%
NET CHANGE
Cash From Operating Activities	-5.740M	-10.28M	-9.013M
Cash From Investing Activities	-18.74M	5.211M	-1.398M
Cash From Financing Activities	22.98M	6.618M	-3.782M
Net Change In Cash	-1.500M	1.545M	-14.19M
YoY Change	57.4%	-110.89%	-209.91%
FREE CASH FLOW
Cash From Operating Activities	-$5.740M	-$10.28M	-$9.013M
Capital Expenditures	$40.00K	$32.00K	$0.00
Free Cash Flow	-$5.780M	-$10.32M	-$9.013M
YoY Change	-14.86%	14.46%	-21.1%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
	dei	Entity Central Index Key EntityCentralIndexKey	0000318306
	dei	Amendment Flag AmendmentFlag	false
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent		usd
CY2023Q2	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2022Q2	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
CY2022Q2	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets		usd
CY2023Q2	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
CY2023Q2	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
CY2022Q2	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures		usd
CY2022Q2	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities		usd
CY2022Q2	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue		usd
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	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities		usd
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	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges		usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities		usd
	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties		usd
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	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock		usd
	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock		usd
	abeo	Additions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement		usd
CY2022Q4	us-gaap	Other Receivables OtherReceivables		usd
	us-gaap	Available For Sale Debt Securities Gross Unrealized Gain AvailableForSaleDebtSecuritiesGrossUnrealizedGain		usd
CY2022	us-gaap	Available For Sale Debt Securities Gross Unrealized Gain AvailableForSaleDebtSecuritiesGrossUnrealizedGain		usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2023-06-30
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-15771
	dei	Entity Registrant Name EntityRegistrantName	ABEONA THERAPEUTICS INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	83-0221517
	dei	Entity Address Address Line1 EntityAddressAddressLine1	6555 Carnegie Avenue
	dei	Entity Address Address Line2 EntityAddressAddressLine2	4thFloor
	dei	Entity Address City Or Town EntityAddressCityOrTown	Cleveland
	dei	Entity Address State Or Province EntityAddressStateOrProvince	OH
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	44103
	dei	City Area Code CityAreaCode	(646)
	dei	Local Phone Number LocalPhoneNumber	813-4701
	dei	Security12b Title Security12bTitle	Common Stock, $0.01 par value
	dei	Trading Symbol TradingSymbol	ABEO
	dei	Security Exchange Name SecurityExchangeName	NASDAQ
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
	dei	Entity Shell Company EntityShellCompany	false
CY2023Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	24755873	shares
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	6225000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	14217000	usd
CY2023Q2	us-gaap	Short Term Investments ShortTermInvestments	30547000	usd
CY2022Q4	us-gaap	Short Term Investments ShortTermInvestments	37932000	usd
CY2023Q2	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2022Q4	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2023Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	3500000	usd
CY2023Q2	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	2227000	usd
CY2022Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	188000	usd
CY2023Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1201000	usd
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CY2023Q2	us-gaap	Assets Current AssetsCurrent	44038000	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	53099000	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4489000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2023Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4915000	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	5331000	usd
CY2023Q2	us-gaap	Other Assets OtherAssets	108000	usd
CY2022Q4	us-gaap	Other Assets OtherAssets	43000	usd
CY2023Q2	us-gaap	Assets Assets	53550000	usd
CY2022Q4	us-gaap	Assets Assets	64214000	usd
CY2023Q2	us-gaap	Accounts Payable Current AccountsPayableCurrent	3477000	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1811000	usd
CY2023Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	4161000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3991000	usd
CY2023Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1597000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1773000	usd
CY2023Q2	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	205000	usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	204000	usd
CY2023Q2	us-gaap	Liabilities Current LiabilitiesCurrent	9440000	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	7779000	usd
CY2023Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	4377000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	5854000	usd
CY2023Q2	abeo	Warrant Liabilities WarrantLiabilities	26021000	usd
CY2022Q4	abeo	Warrant Liabilities WarrantLiabilities	19657000	usd
CY2023Q2	us-gaap	Liabilities Liabilities	44205000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	37453000	usd
CY2023Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.01
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.01
CY2023Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	2000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	2000000	shares
CY2023Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q2	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
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CY2023Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	21478157	shares
CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	21478157	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	17719720	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	17719720	shares
CY2023Q2	us-gaap	Common Stock Value CommonStockValue	215000	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	177000	usd
CY2023Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	730322000	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	722049000	usd
CY2023Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-721097000	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-695336000	usd
CY2023Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-95000	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-129000	usd
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CY2022Q2	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	1000000	usd
	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	3500000	usd
	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	1346000	usd
CY2023Q2	us-gaap	Royalty Expense RoyaltyExpense	1575000	usd
CY2022Q2	us-gaap	Royalty Expense RoyaltyExpense	350000	usd
	us-gaap	Royalty Expense RoyaltyExpense	1575000	usd
	us-gaap	Royalty Expense RoyaltyExpense	350000	usd
CY2023Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	8523000	usd
CY2022Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	6658000	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	16564000	usd
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	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	7684000	usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1355000	usd
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	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets	1065000	usd
	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets	-1561000	usd
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CY2022Q2	us-gaap	Operating Expenses OperatingExpenses	9008000	usd
	us-gaap	Operating Expenses OperatingExpenses	26092000	usd
	us-gaap	Operating Expenses OperatingExpenses	29945000	usd
CY2023Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-10554000	usd
CY2022Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-8008000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-22592000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-28599000	usd
CY2023Q2	us-gaap	Interest Income Operating InterestIncomeOperating	417000	usd
CY2022Q2	us-gaap	Interest Income Operating InterestIncomeOperating	31000	usd
	us-gaap	Interest Income Operating InterestIncomeOperating	781000	usd
	us-gaap	Interest Income Operating InterestIncomeOperating	38000	usd
CY2023Q2	us-gaap	Interest Expense InterestExpense	103000	usd
CY2022Q2	us-gaap	Interest Expense InterestExpense	200000	usd
	us-gaap	Interest Expense InterestExpense	204000	usd
	us-gaap	Interest Expense InterestExpense	401000	usd
CY2023Q2	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	8629000	usd
CY2022Q2	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-4198000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	6364000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-2945000	usd
CY2023Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	2215000	usd
CY2022Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-118000	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	2618000	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-124000	usd
CY2023Q2	us-gaap	Net Income Loss NetIncomeLoss	-16654000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4097000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-25761000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
CY2022Q2	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
CY2023Q2	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-16654000	usd
CY2022Q2	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-7879000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-25761000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-29923000	usd
CY2023Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.92
CY2023Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.92
CY2022Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.36
CY2022Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.36
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.48
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.48
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	5.16
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	5.16
CY2023Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	18017874	shares
CY2023Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	18017874	shares
CY2022Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	5806473	shares
CY2022Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	5806473	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	17464026	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	17464026	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	5800822	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	5800822	shares
CY2023Q2	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-30000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-4000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	34000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-7000	usd
CY2023Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-16684000	usd
CY2022Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-7883000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-25727000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-29930000	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	18740000	usd
CY2023Q2	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	927000	usd
CY2023Q2	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-5000	usd
CY2023Q2	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	6367000	usd
CY2023Q2	us-gaap	Net Income Loss NetIncomeLoss	-16654000	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-30000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	9345000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1697000	usd
	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-9000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	6623000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-25761000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	34000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	9345000	usd
CY2022Q1	us-gaap	Stockholders Equity StockholdersEquity	21183000	usd
CY2022Q2	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	724000	usd
CY2022Q2	us-gaap	Stock Issued During Period Value Stock Dividend StockIssuedDuringPeriodValueStockDividend	3782000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4097000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-4000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1586000	usd
	us-gaap	Stock Issued During Period Value Stock Dividend StockIssuedDuringPeriodValueStockDividend	3782000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-7000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-7000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-25761000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	1276000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	1584000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1697000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1586000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	6364000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-2945000	usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1355000	usd
	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	-1065000	usd
	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	1561000	usd
	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges	1792000	usd
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	74000	usd
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	177000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	450000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	899000	usd
	abeo	Noncash Interest NoncashInterest	204000	usd
	abeo	Noncash Interest NoncashInterest	402000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-47000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-106000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	3500000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-2000000	usd
	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	2039000	usd
	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	1827000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	777000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-937000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	65000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-148000	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	1214000	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-3684000	usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	1000	usd
	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-296000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-22028000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-22700000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	250000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	103000	usd
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	179000	usd
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	1487000	usd
	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	14156000	usd
	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	34442000	usd
	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	21649000	usd
	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	32735000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	7422000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-323000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	6623000	usd
	abeo	Proceeds From Repayment Stock Options Exercised ProceedsFromRepaymentStockOptionsExercised	-9000	usd
	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	22468000	usd
	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock	26250000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	6614000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-3782000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-7992000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-26805000	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
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	6563000	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	12024000	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	6225000	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	6133000	usd
CY2023Q2	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	338000	usd
CY2022Q2	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	5891000	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	6563000	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	12024000	usd
	abeo	Additions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	419000	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”)
CY2022Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2023Q2	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	37100000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-22000000.0	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84D_eus-gaap--UseOfEstimates_zmIiMod4IEN7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zgmMhbNStoSl">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of unaudited interim condensed consolidated financial statements in conformity with 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 unaudited interim condensed 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q2	us-gaap	Other Receivables OtherReceivables	2100000	usd
CY2022Q2	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-4198000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4097000	usd
CY2022Q2	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-7879000	usd
CY2022Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.36
CY2022Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.36
CY2022Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-7883000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-2945000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-29923000	usd
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	5.16
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	5.16
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-29930000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-2945000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-22700000	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	696563000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2022Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	697426000	usd
CY2022Q1	us-gaap	Stockholders Equity StockholdersEquity	21183000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-26141000	usd
CY2022Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	694372000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	12194905	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	2114519	shares
CY2023Q2	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	30613000	usd
	us-gaap	Available For Sale Debt Securities Gross Unrealized Loss AvailableForSaleDebtSecuritiesGrossUnrealizedLoss	66000	usd
CY2023Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	30547000	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
CY2023Q2	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	16870000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	17620000	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	12381000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	11879000	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	4489000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2023Q2	us-gaap	Depreciation And Amortization DepreciationAndAmortization	600000	usd
CY2022Q2	us-gaap	Depreciation And Amortization DepreciationAndAmortization	800000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1300000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1600000	usd
	us-gaap	Asset Impairment Charges AssetImpairmentCharges	1800000	usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1400000	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	0	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	0	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	2593000	usd
CY2023Q2	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2727000	usd
CY2022Q4	us-gaap	Financial Liabilities Fair Value Disclosure FinancialLiabilitiesFairValueDisclosure	19657000	usd
	us-gaap	Gain Loss On Fair Value Hedges Recognized In Earnings GainLossOnFairValueHedgesRecognizedInEarnings	6364000	usd
CY2023Q2	us-gaap	Financial Liabilities Fair Value Disclosure FinancialLiabilitiesFairValueDisclosure	26021000	usd
	us-gaap	Loss Contingency Disclosures LossContingencyDisclosures	<p id="xdx_80F_eus-gaap--LossContingencyDisclosures_zcbg8wtOTztk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 6 – <span id="xdx_82A_zXaJJzj79yGi">SETTLEMENT LIABILITY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 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 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 the Company’s prior licensor REGENXBIO Inc. (“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_pn5n6_c20211112__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_ztZ464KxVJwf" 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_zUANVTErkeck" 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</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 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 0"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2023, the Company recorded the payable due to REGENXBIO in the condensed 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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zbjgWlu6mrKc" title="Interest rate stated percentage">9.6</span>%. The long-term portion due in <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDateDescription_c20230101__20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zcguh6Sm5A16" title="Debt instrument maturity date"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zLT4ATWx6lCb" title="Debt instrument maturity date">November 2024</span></span> was $<span id="xdx_90B_eus-gaap--LongTermDebt_iI_pn5n6_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zm1I1BWuYt6g" title="Long term debt">4.4</span> million and $<span id="xdx_903_eus-gaap--LongTermDebt_iI_pn5n6_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_z4NIsjPeUjCj" title="Long term debt">4.2</span> million as of June 30, 2023 and December 31, 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q2	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	1434000	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1398000	usd
CY2023Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	4161000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3991000	usd
	us-gaap	Gain Loss On Termination Of Lease GainLossOnTerminationOfLease	1100000	usd
	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	1600000	usd
CY2023Q2	us-gaap	Operating Lease Cost OperatingLeaseCost	353000	usd
CY2022Q2	us-gaap	Operating Lease Cost OperatingLeaseCost	461000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	708000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	933000	usd
CY2023Q2	us-gaap	Variable Lease Cost VariableLeaseCost	116000	usd
CY2022Q2	us-gaap	Variable Lease Cost VariableLeaseCost	116000	usd
	us-gaap	Variable Lease Cost VariableLeaseCost	215000	usd
	us-gaap	Variable Lease Cost VariableLeaseCost	212000	usd
CY2023Q2	us-gaap	Short Term Lease Cost ShortTermLeaseCost	13000	usd
CY2022Q2	us-gaap	Short Term Lease Cost ShortTermLeaseCost	20000	usd
	us-gaap	Short Term Lease Cost ShortTermLeaseCost	31000	usd
	us-gaap	Short Term Lease Cost ShortTermLeaseCost	41000	usd
CY2023Q2	us-gaap	Lease Cost LeaseCost	482000	usd
CY2022Q2	us-gaap	Lease Cost LeaseCost	597000	usd
	us-gaap	Lease Cost LeaseCost	954000	usd
	us-gaap	Lease Cost LeaseCost	1186000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Remainder Of Fiscal Year LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear	799000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	993000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	1552000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	791000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	807000	usd
CY2023Q2	abeo	Lessee Operating Lease Liability Payments Due After Year Four LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour	2516000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	7458000	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	1484000	usd
CY2023Q2	us-gaap	Operating Lease Liability OperatingLeaseLiability	5974000	usd
CY2023Q2	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P68M
CY2023Q2	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.075	pure
CY2023Q2	abeo	Future Cash Receipts From Operating Sublease Remainder Of Fiscal Year FutureCashReceiptsFromOperatingSubleaseRemainderOfFiscalYear	270000	usd
CY2023Q2	abeo	Future Cash Receipts From Operating Sublease Next Twelve Months FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths	634000	usd
CY2023Q2	abeo	Future Cash Receipts From Operating Sublease Year Two FutureCashReceiptsFromOperatingSubleaseYearTwo	485000	usd
CY2023Q2	abeo	Future Cash Receipts From Operating Sublease FutureCashReceiptsFromOperatingSublease	1389000	usd
CY2022Q3	us-gaap	Stockholders Equity Note Stock Split StockholdersEquityNoteStockSplit	the Company’s stock underwent a 25:1 Reverse Stock Split
CY2022Q3	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
CY2021Q4	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	7000000.0	usd
CY2021Q4	abeo	Fair Value Warrant Liabilities FairValueWarrantLiabilities	9000000.0	usd
CY2023Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1788000	shares
CY2023Q2	us-gaap	Warrants And Rights Outstanding Maturity Date WarrantsAndRightsOutstandingMaturityDate	2026-12-21
CY2023Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	927000	usd
CY2022Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	724000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1697000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1586000	usd
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure

Files In Submission

Name	View Source	Status
0001493152-23-027104-index-headers.html	Edgar Link	pending
0001493152-23-027104-index.html	Edgar Link	pending
0001493152-23-027104.txt	Edgar Link	pending
0001493152-23-027104-xbrl.zip	Edgar Link	pending
abeo-20230630.xsd	Edgar Link	pending
ex10-3.htm	Edgar Link	pending
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ex31-1.htm	Edgar Link	pending
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ex32.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-q.htm	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
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abeo-20230630_cal.xml	Edgar Link	unprocessable
abeo-20230630_def.xml	Edgar Link	unprocessable
abeo-20230630_lab.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
abeo-20230630_pre.xml	Edgar Link	unprocessable
form10-q_htm.xml	Edgar Link	completed
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report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

2023 Q3 Form 10-Q Financial Statement

#000149315223027104 Filed on August 08, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO ABEONA THERAPEUTICS INC. Stock $abeo

2023 Q3 Form 10-Q Financial Statement

#000149315223027104 Filed on August 08, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo