$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

$abeo Overview Financials Valuation SEC Filings Company Website

2023 Q4 Form 10-Q Financial Statement

#000149315223040323 Filed on November 13, 2023

Income Statement

Concept	2023 Q4	2023 Q3	2022 Q3
Revenue	$0.00
YoY Change	-100.0%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$5.830M	$4.160M	$3.890M
YoY Change	2.6%	6.94%	-36.15%
% of Gross Profit
Research & Development	$7.379M	$7.148M	$5.490M
YoY Change	17.65%	30.2%	-31.19%
% of Gross Profit
Depreciation & Amortization	$491.0K	$520.0K	$780.0K
YoY Change	-32.65%	-33.33%	-2.74%
% of Gross Profit
Operating Expenses	$13.21M	$11.33M	$9.380M
YoY Change	9.58%	20.83%	-36.93%
Operating Profit		-$11.33M	-$9.380M
YoY Change		20.83%	-36.93%
Interest Expense	$634.0K	$105.0K	$157.0K
YoY Change	322.67%	-33.12%	-123.33%
% of Operating Profit
Other Income/Expense, Net	-$4.016M	$111.0K	-$19.00K
YoY Change	-134.44%	-684.21%
Pretax Income	-$16.59M	-$11.84M	-$9.484M
YoY Change	1373.45%	24.84%	34.64%
Income Tax
% Of Pretax Income
Net Earnings	-$16.59M	-$11.84M	-$9.484M
YoY Change	1373.45%	24.8%	34.64%
Net Earnings / Revenue
Basic Earnings Per Share		-$0.48	-$1.48
Diluted Earnings Per Share	-$0.65	-$0.48	-$1.477M
COMMON SHARES
Basic Shares Outstanding	24.77M shares	24.76M shares	5.950M shares
Diluted Shares Outstanding		24.80M shares	6.421M shares

Balance Sheet

Concept	2023 Q4	2023 Q3	2022 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$52.23M	$53.80M	$18.17M
YoY Change	0.15%	196.14%	-72.88%
Cash & Equivalents	$14.47M	$4.712M	$5.733M
Short-Term Investments	$37.75M	$49.00M	$12.43M
Other Short-Term Assets	$1.067M	$1.300M	$6.283M
YoY Change	40.03%	-79.31%	592.72%
Inventory
Prepaid Expenses
Receivables
Other Receivables	$2.444M	$2.209M	$1.047M
Total Short-Term Assets	$55.74M	$57.26M	$25.50M
YoY Change	4.97%	124.59%	-62.45%
LONG-TERM ASSETS
Property, Plant & Equipment	$3.533M	$3.999M	$6.606M
YoY Change	-38.46%	-39.46%	-58.91%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$277.0K	$100.0K	$20.00K
YoY Change	544.19%	400.0%	-98.27%
Total Long-Term Assets	$8.265M	$8.823M	$13.26M
YoY Change	-25.64%	-33.48%	-74.05%
TOTAL ASSETS
Total Short-Term Assets	$55.74M	$57.26M	$25.50M
Total Long-Term Assets	$8.265M	$8.823M	$13.26M
Total Assets	$64.00M	$66.09M	$38.76M
YoY Change	-0.33%	70.5%	-67.43%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.858M	$2.592M	$1.748M
YoY Change	2.6%	48.28%	-6.07%
Accrued Expenses	$5.985M	$3.972M	$4.121M
YoY Change	49.96%	-3.62%	-4.52%
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	$13.42M	$8.412M	$12.60M
YoY Change	72.54%	-33.24%	-52.4%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$35.75M	$35.60M	$200.0K
YoY Change		17700.0%	-98.44%
Total Long-Term Liabilities	$35.75M	$35.60M	$200.0K
YoY Change		17700.0%	-98.44%
TOTAL LIABILITIES
Total Short-Term Liabilities	$13.42M	$8.412M	$12.60M
Total Long-Term Liabilities	$35.75M	$35.60M	$200.0K
Total Liabilities	$49.18M	$44.05M	$23.35M
YoY Change	31.3%	88.66%	-40.55%
SHAREHOLDERS EQUITY
Retained Earnings	-$749.5M	-$732.9M	-$694.2M
YoY Change	7.79%	5.57%
Common Stock	$265.0K	$247.0K	$77.00K
YoY Change	-96.31%	220.78%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$14.83M	$22.04M	$15.41M
YoY Change
Total Liabilities & Shareholders Equity	$64.00M	$66.09M	$38.76M
YoY Change	-0.33%	70.5%	-67.43%

Cashflow Statement

Concept	2023 Q4	2023 Q3	2022 Q3
OPERATING ACTIVITIES
Net Income	-$16.59M	-$11.84M	-$9.484M
YoY Change	1373.45%	24.8%	34.64%
Depreciation, Depletion And Amortization	$491.0K	$520.0K	$780.0K
YoY Change	-32.65%	-33.33%	-2.74%
Cash From Operating Activities	-$9.235M	-$5.740M	-$6.791M
YoY Change	-34.0%	-15.48%	-34.28%
INVESTING ACTIVITIES
Capital Expenditures	$37.00K	$40.00K	-$2.000K
YoY Change	48.0%	-2100.0%	-99.5%
Acquisitions
YoY Change
Other Investing Activities	$11.57M	-$18.70M	$1.651M
YoY Change	-145.78%	-1232.65%	-93.92%
Cash From Investing Activities	$11.53M	-$18.74M	$1.649M
YoY Change	-145.59%	-1236.45%	-93.84%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	7.467M	22.98M	4.189M
YoY Change	-82.54%	448.58%	2321.39%
NET CHANGE
Cash From Operating Activities	-9.235M	-5.740M	-6.791M
Cash From Investing Activities	11.53M	-18.74M	1.649M
Cash From Financing Activities	7.467M	22.98M	4.189M
Net Change In Cash	9.761M	-1.500M	-953.0K
YoY Change	180.17%	57.4%	-105.74%
FREE CASH FLOW
Cash From Operating Activities	-$9.235M	-$5.740M	-$6.791M
Capital Expenditures	$37.00K	$40.00K	-$2.000K
Free Cash Flow	-$9.272M	-$5.780M	-$6.789M
YoY Change	-33.85%	-14.86%	-31.65%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q3	us-gaap	Preferred Stock Value PreferredStockValue		usd
	dei	Amendment Flag AmendmentFlag	false
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Entity Central Index Key EntityCentralIndexKey	0000318306
CY2023Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023Q3	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax		usd
CY2022Q3	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax		usd
CY2022Q3	us-gaap	Royalty Expense RoyaltyExpense		usd
CY2023Q3	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
CY2022Q3	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
CY2023Q3	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets		usd
CY2022Q3	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets		usd
CY2023Q3	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
CY2022Q3	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
CY2023Q3	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
CY2022Q3	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
CY2022Q3	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures		usd
CY2022Q3	us-gaap	Adjustments To Additional Paid In Capital Stock Split AdjustmentsToAdditionalPaidInCapitalStockSplit		usd
	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures		usd
	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities		usd
	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue		usd
	us-gaap	Adjustments To Additional Paid In Capital Stock Split AdjustmentsToAdditionalPaidInCapitalStockSplit		usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges		usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable		usd
	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement		usd
	abeo	Proceeds From Repayment Stock Options Exercised ProceedsFromRepaymentStockOptionsExercised		usd
	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	2023-09-30
	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
CY2023Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	24773317	shares
CY2023Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	4712000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	14217000	usd
CY2023Q3	us-gaap	Short Term Investments ShortTermInvestments	49042000	usd
CY2022Q4	us-gaap	Short Term Investments ShortTermInvestments	37932000	usd
CY2023Q3	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2022Q4	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2023Q3	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	2209000	usd
CY2022Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	188000	usd
CY2023Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	963000	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	424000	usd
CY2023Q3	us-gaap	Assets Current AssetsCurrent	57264000	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	53099000	usd
CY2023Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3999000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2023Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4685000	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	5331000	usd
CY2023Q3	us-gaap	Other Assets OtherAssets	139000	usd
CY2022Q4	us-gaap	Other Assets OtherAssets	43000	usd
CY2023Q3	us-gaap	Assets Assets	66087000	usd
CY2022Q4	us-gaap	Assets Assets	64214000	usd
CY2023Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	2592000	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1811000	usd
CY2023Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3972000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3991000	usd
CY2023Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1649000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1773000	usd
CY2023Q3	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	199000	usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	204000	usd
CY2023Q3	us-gaap	Liabilities Current LiabilitiesCurrent	8412000	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	7779000	usd
CY2023Q3	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	4043000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	5854000	usd
CY2023Q3	abeo	Warrant Liabilities WarrantLiabilities	27122000	usd
CY2022Q4	abeo	Warrant Liabilities WarrantLiabilities	19657000	usd
CY2023Q3	us-gaap	Liabilities Liabilities	44049000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	37453000	usd
CY2023Q3	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
CY2023Q3	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	2000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	2000000	shares
CY2023Q3	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q3	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
CY2023Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2023Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2023Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	24713908	shares
CY2023Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	24713908	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	17719720	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	17719720	shares
CY2023Q3	us-gaap	Common Stock Value CommonStockValue	247000	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	177000	usd
CY2023Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	754823000	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	722049000	usd
CY2023Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-732933000	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-695336000	usd
CY2023Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-99000	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-129000	usd
CY2023Q3	us-gaap	Stockholders Equity StockholdersEquity	22038000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
CY2023Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	66087000	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	64214000	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
CY2023Q3	us-gaap	Royalty Expense RoyaltyExpense	30000	usd
	us-gaap	Royalty Expense RoyaltyExpense	1605000	usd
	us-gaap	Royalty Expense RoyaltyExpense	350000	usd
CY2023Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	7148000	usd
CY2022Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	5490000	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	23712000	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	22693000	usd
CY2023Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	4156000	usd
CY2022Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3890000	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	13174000	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	11574000	usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1355000	usd
	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets	1065000	usd
	abeo	Lossgain On Rightofuse Lease Assets LossgainOnRightofuseLeaseAssets	-1561000	usd
	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress	-1792000	usd
CY2023Q3	us-gaap	Operating Expenses OperatingExpenses	11334000	usd
CY2022Q3	us-gaap	Operating Expenses OperatingExpenses	9380000	usd
	us-gaap	Operating Expenses OperatingExpenses	37426000	usd
	us-gaap	Operating Expenses OperatingExpenses	39325000	usd
CY2023Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-11334000	usd
CY2022Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-9380000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-33926000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-37979000	usd
CY2023Q3	us-gaap	Interest Income Operating InterestIncomeOperating	593000	usd
CY2022Q3	us-gaap	Interest Income Operating InterestIncomeOperating	72000	usd
	us-gaap	Interest Income Operating InterestIncomeOperating	1374000	usd
	us-gaap	Interest Income Operating InterestIncomeOperating	103000	usd
CY2023Q3	us-gaap	Interest Expense InterestExpense	105000	usd
CY2022Q3	us-gaap	Interest Expense InterestExpense	157000	usd
	us-gaap	Interest Expense InterestExpense	309000	usd
	us-gaap	Interest Expense InterestExpense	558000	usd
CY2023Q3	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	1101000	usd
CY2022Q3	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-3050000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	7465000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-5995000	usd
CY2023Q3	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	111000	usd
CY2022Q3	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-19000	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	2729000	usd
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-136000	usd
CY2023Q3	us-gaap	Net Income Loss NetIncomeLoss	-11836000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-6434000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-37597000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
CY2023Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-11836000	usd
CY2022Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-6434000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-37597000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-36357000	usd
CY2023Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.48
CY2023Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.48
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.00
CY2022Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.00
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.89
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.89
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-6.05
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-6.05
CY2023Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	24797564	shares
CY2023Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	24797564	shares
CY2022Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	6421245	shares
CY2022Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	6421245	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	19942613	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	19942613	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	6009902	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	6009902	shares
CY2023Q3	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-33000	usd
CY2022Q3	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	1000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-11000	usd
CY2023Q3	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	29000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	-6000	usd
	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	29000	usd
	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	-6000	usd
CY2023Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-11840000	usd
CY2022Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-6444000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-37567000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-36374000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	9345000	usd
CY2023Q3	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1557000	usd
CY2023Q3	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-4000	usd
CY2023Q3	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	22980000	usd
CY2023Q3	us-gaap	Net Income Loss NetIncomeLoss	-11836000	usd
CY2023Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-4000	usd
CY2023Q3	us-gaap	Stockholders Equity StockholdersEquity	22038000	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	3254000	usd
	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-13000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	6623000	usd
	abeo	Stock Issued During Period Issuance Of Common Stock Offering Cost Shares StockIssuedDuringPeriodIssuanceOfCommonStockOfferingCostShares	3284407	usd
	abeo	Stock Issued During Period Issuance Of Common Stock Offering Cost Value StockIssuedDuringPeriodIssuanceOfCommonStockOfferingCostValue	22980000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-37597000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	30000	usd
CY2023Q3	us-gaap	Stockholders Equity StockholdersEquity	22038000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
CY2022Q3	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	632000	usd
CY2022Q3	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	4189000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-6434000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-10000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	12401000	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	2218000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	4189000	usd
	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-17000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	12401000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	12401000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-37597000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	1797000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	2364000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3254000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	2218000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	7465000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-5995000	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	-134000	usd
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	206000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	680000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	1204000	usd
	abeo	Noncash Interest NoncashInterest	309000	usd
	abeo	Noncash Interest NoncashInterest	558000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-52000	usd
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-121000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-3000000	usd
	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	2021000	usd
	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	1047000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	539000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1432000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	96000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-148000	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-142000	usd
	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-5125000	usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-5000	usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-296000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-27774000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-29491000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	294000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	105000	usd
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	187000	usd
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	1590000	usd
	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	48219000	usd
	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	43866000	usd
	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	37005000	usd
	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	43707000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-11321000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	1326000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	6623000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	4189000	usd
	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	22980000	usd
	abeo	Proceeds From Repayment Stock Options Exercised ProceedsFromRepaymentStockOptionsExercised	-13000	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	29590000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	407000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-9505000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-27758000	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
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	5050000	usd
CY2022Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	11071000	usd
CY2023Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	4712000	usd
CY2022Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	5733000	usd
CY2023Q3	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	338000	usd
CY2022Q3	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	5338000	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	5050000	usd
CY2022Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	11071000	usd
	abeo	Additions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	419000	usd
CY2023Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-11800000	usd
CY2022Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-6400000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-37600000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-36400000	usd
CY2023Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-732900000	usd
CY2023Q3	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	54100000	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_846_eus-gaap--UseOfEstimates_zesdAB4H4F5h" 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><span id="xdx_865_zIrLMlLFzfc9">Use of Estimates</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-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. The Company’s significant estimates include, but are not limited to, fair value of warrant liabilities and stock-based compensation. Due to the uncertainty inherent in such estimates, 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> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q3	us-gaap	Other Receivables OtherReceivables	2100000	usd
CY2022Q3	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-3050000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-6434000	usd
CY2022Q3	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-6434000	usd
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.00
CY2022Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.00
CY2022Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-6444000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-5995000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-36357000	usd
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-6.05
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-6.05
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-36374000	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	696563000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2022Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	694372000	usd
CY2022Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	681781000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	14024000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-6434000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
CY2022Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	700583000	usd
CY2022Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	688215000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	12401000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-32575000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-5995000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-29491000	usd
CY2023Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	11930126	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	11930126	shares
CY2022Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	2851913	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	2851913	shares
CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	0	usd
CY2023Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	0	usd
CY2023Q3	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	49141000	usd
	us-gaap	Available For Sale Debt Securities Gross Unrealized Loss AvailableForSaleDebtSecuritiesGrossUnrealizedLoss	99000	usd
CY2023Q3	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	49042000	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
CY2022Q3	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q3	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
	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	16744000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	17620000	usd
CY2023Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	12745000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	11879000	usd
CY2023Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3999000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2023Q3	us-gaap	Depreciation And Amortization DepreciationAndAmortization	500000	usd
CY2022Q3	us-gaap	Depreciation And Amortization DepreciationAndAmortization	800000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1800000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	2300000	usd
	us-gaap	Asset Impairment Charges AssetImpairmentCharges	1800000	usd
	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1400000	usd
CY2022Q4	us-gaap	Financial Liabilities Fair Value Disclosure FinancialLiabilitiesFairValueDisclosure	19657000	usd
	us-gaap	Gain Loss On Fair Value Hedges Recognized In Earnings GainLossOnFairValueHedgesRecognizedInEarnings	7465000	usd
CY2023Q3	us-gaap	Financial Liabilities Fair Value Disclosure FinancialLiabilitiesFairValueDisclosure	27122000	usd
	us-gaap	Loss Contingency Disclosures LossContingencyDisclosures	<p id="xdx_80F_eus-gaap--LossContingencyDisclosures_zK0iPIxztrb5" 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 6 – <span id="xdx_82F_z6wWcRL4h8O8">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-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_zKfUtfter1e7" 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_zpA8VxUD0Br7" 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 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 September 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 effective interest rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_z1W0G40Uig8l" title="Effective interest rate stated percentage">9.6</span>%. The long-term portion due in <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zIqGNM7ZG3Vj" title="Debt instrument maturity date">November 2024 </span>was $<span id="xdx_90E_eus-gaap--LongTermDebt_iI_pn5n6_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_z8UBG9yxcAt2" title="Long term debt">4.5</span> million and $<span id="xdx_903_eus-gaap--LongTermDebt_iI_pn5n6_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zjQCCpfxutH9" title="Long term debt">4.2</span> million as of September 30, 2023 and December 31, 2022, respectively.</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"><b></b></span></p>
CY2023Q3	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	2126000	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	2593000	usd
CY2023Q3	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1846000	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1398000	usd
CY2023Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3972000	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
CY2023Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1649000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1773000	usd
CY2023Q3	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	4043000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	5854000	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	5692000	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	7627000	usd
CY2023Q3	us-gaap	Operating Lease Cost OperatingLeaseCost	340000	usd
CY2022Q3	us-gaap	Operating Lease Cost OperatingLeaseCost	467000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	1048000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	1400000	usd
CY2023Q3	us-gaap	Variable Lease Cost VariableLeaseCost	66000	usd
CY2022Q3	us-gaap	Variable Lease Cost VariableLeaseCost	154000	usd
	us-gaap	Variable Lease Cost VariableLeaseCost	281000	usd
	us-gaap	Variable Lease Cost VariableLeaseCost	366000	usd
CY2023Q3	us-gaap	Short Term Lease Cost ShortTermLeaseCost	19000	usd
CY2022Q3	us-gaap	Short Term Lease Cost ShortTermLeaseCost	17000	usd
	us-gaap	Short Term Lease Cost ShortTermLeaseCost	50000	usd
	us-gaap	Short Term Lease Cost ShortTermLeaseCost	58000	usd
CY2023Q3	us-gaap	Lease Cost LeaseCost	425000	usd
CY2022Q3	us-gaap	Lease Cost LeaseCost	638000	usd
	us-gaap	Lease Cost LeaseCost	1379000	usd
	us-gaap	Lease Cost LeaseCost	1824000	usd
CY2023Q3	us-gaap	Operating Lease Expense OperatingLeaseExpense	300000	usd
CY2022Q3	us-gaap	Operating Lease Expense OperatingLeaseExpense	200000	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	900000	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	1100000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Remainder Of Fiscal Year LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear	403000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	993000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	1552000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	791000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	807000	usd
CY2023Q3	abeo	Lessee Operating Lease Liability Payments Due After Year Four LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour	2516000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	7062000	usd
CY2023Q3	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	1370000	usd
CY2023Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	5692000	usd
CY2023Q3	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P66M
CY2023Q3	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.074	pure
CY2023Q3	abeo	Future Cash Receipts From Operating Sublease Remainder Of Fiscal Year FutureCashReceiptsFromOperatingSubleaseRemainderOfFiscalYear	156000	usd
CY2023Q3	abeo	Future Cash Receipts From Operating Sublease Next Twelve Months FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths	634000	usd
CY2023Q3	abeo	Future Cash Receipts From Operating Sublease Year Two FutureCashReceiptsFromOperatingSubleaseYearTwo	485000	usd
CY2023Q3	abeo	Future Cash Receipts From Operating Sublease FutureCashReceiptsFromOperatingSublease	1275000	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
CY2023Q3	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1788000	shares
CY2023Q3	us-gaap	Warrants And Rights Outstanding Maturity Date WarrantsAndRightsOutstandingMaturityDate	2026-12-21
CY2023Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1557000	usd
CY2022Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	632000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3254000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	2218000	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
abeo-20230930_def.xml	Edgar Link	unprocessable
abeo-20230930_pre.xml	Edgar Link	unprocessable
abeo-20230930_cal.xml	Edgar Link	unprocessable
0001493152-23-040323-index-headers.html	Edgar Link	pending
0001493152-23-040323-index.html	Edgar Link	pending
0001493152-23-040323.txt	Edgar Link	pending
0001493152-23-040323-xbrl.zip	Edgar Link	pending
abeo-20230930.xsd	Edgar Link	pending
ex-32.htm	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.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
R10.htm	Edgar Link	pending
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R35.htm	Edgar Link	pending
abeo-20230930_lab.xml	Edgar Link	unprocessable
form10-q_htm.xml	Edgar Link	completed
FilingSummary.xml	Edgar Link	unprocessable
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
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R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
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 Q4 Form 10-Q Financial Statement

#000149315223040323 Filed on November 13, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO ABEONA THERAPEUTICS INC. Stock $abeo

2023 Q4 Form 10-Q Financial Statement

#000149315223040323 Filed on November 13, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo