$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

$abeo Overview Financials Valuation SEC Filings Company Website

2024 Q1 Form 10-K Financial Statement

#000149315224010190 Filed on March 18, 2024

Income Statement

Concept	2024 Q1	2023 Q4	2023
Revenue		$0.00	$3.500M
YoY Change		-100.0%	147.52%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$7.123M	$5.830M	$19.00M
YoY Change	78.21%	2.6%	10.13%
% of Gross Profit
Research & Development	$7.207M	$7.379M	$31.09M
YoY Change	-10.37%	17.65%	7.34%
% of Gross Profit
Depreciation & Amortization	$491.0K	$491.0K	$2.288M
YoY Change	-25.72%	-32.65%	-26.03%
% of Gross Profit
Operating Expenses	$14.33M	$13.21M	$50.64M
YoY Change	19.04%	9.58%	-3.24%
Operating Profit	-$14.33M		-$47.14M
YoY Change	19.04%		-7.42%
Interest Expense	$952.0K	$634.0K	$418.0K
YoY Change	842.57%	322.67%	-43.21%
% of Operating Profit
Other Income/Expense, Net	$162.0K	-$4.016M	$2.943M
YoY Change	-93.93%	-134.44%	-74.46%
Pretax Income	-$31.58M	-$16.59M	-$54.19M
YoY Change	246.74%	1373.45%	36.51%
Income Tax
% Of Pretax Income
Net Earnings	-$31.58M	-$16.59M	-$54.19M
YoY Change	246.74%	1373.45%	36.51%
Net Earnings / Revenue			-1548.23%
Basic Earnings Per Share	-$1.16		-$2.53
Diluted Earnings Per Share	-$1.16	-$0.65	-$2.53
COMMON SHARES
Basic Shares Outstanding	27.36M shares	24.77M shares	21.38M shares
Diluted Shares Outstanding	27.32M shares		21.38M shares

Balance Sheet

Concept	2024 Q1	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$62.34M	$52.23M	$52.23M
YoY Change	54.45%	0.15%	0.15%
Cash & Equivalents	$17.56M	$14.47M	$14.47M
Short-Term Investments	$44.79M	$37.75M	$37.75M
Other Short-Term Assets	$2.149M	$1.067M	$1.067M
YoY Change	9.59%	40.03%	40.03%
Inventory
Prepaid Expenses
Receivables
Other Receivables	$2.232M	$2.444M
Total Short-Term Assets	$66.73M	$55.74M	$55.74M
YoY Change	55.74%	4.97%	4.97%
LONG-TERM ASSETS
Property, Plant & Equipment	$3.767M	$3.533M	$7.988M
YoY Change	-28.9%	-38.46%	-27.85%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$114.0K	$277.0K	$277.0K
YoY Change	15.15%	544.19%	544.19%
Total Long-Term Assets	$8.103M	$8.265M	$8.265M
YoY Change	-22.84%	-25.64%	-25.64%
TOTAL ASSETS
Total Short-Term Assets	$66.73M	$55.74M	$55.74M
Total Long-Term Assets	$8.103M	$8.265M	$8.265M
Total Assets	$74.83M	$64.00M	$64.00M
YoY Change	40.27%	-0.33%	-0.33%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$3.362M	$1.858M	$1.858M
YoY Change	17.68%	2.6%	2.6%
Accrued Expenses	$2.791M	$5.985M	$6.983M
YoY Change	8.64%	49.96%	21.15%
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	$11.89M	$13.42M	$13.42M
YoY Change	60.23%	72.54%	72.54%
LONG-TERM LIABILITIES
Long-Term Debt	$18.08M	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$53.74M	$35.75M	$35.75M
YoY Change	97.69%		20.49%
Total Long-Term Liabilities	$18.08M	$35.75M	$35.75M
YoY Change	-33.5%		20.49%
TOTAL LIABILITIES
Total Short-Term Liabilities	$11.89M	$13.42M	$13.42M
Total Long-Term Liabilities	$18.08M	$35.75M	$35.75M
Total Liabilities	$83.71M	$49.18M	$49.18M
YoY Change	141.9%	31.3%	31.3%
SHAREHOLDERS EQUITY
Retained Earnings	-$781.1M	-$749.5M
YoY Change	10.88%	7.79%
Common Stock	$276.0K	$265.0K
YoY Change	54.19%	-96.31%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$8.881M	$14.83M	$14.83M
YoY Change
Total Liabilities & Shareholders Equity	$74.83M	$64.00M	$64.00M
YoY Change	40.27%	-0.33%	-0.33%

Cashflow Statement

Concept	2024 Q1	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	-$31.58M	-$16.59M	-$54.19M
YoY Change	246.74%	1373.45%	36.51%
Depreciation, Depletion And Amortization	$491.0K	$491.0K	$2.288M
YoY Change	-25.72%	-32.65%	-26.03%
Cash From Operating Activities	-$14.54M	-$9.235M	-$37.01M
YoY Change	24.26%	-34.0%	-14.92%
INVESTING ACTIVITIES
Capital Expenditures	$725.0K	$37.00K	$331.0K
YoY Change	232.57%	48.0%	154.62%
Acquisitions
YoY Change
Other Investing Activities	-$7.092M	$11.57M	$539.0K
YoY Change	-391.97%	-145.78%	-102.26%
Cash From Investing Activities	-$7.817M	$11.53M	$208.0K
YoY Change	-453.55%	-145.59%	-100.87%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$14.41M
YoY Change			12.22%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$25.44M	7.467M	$37.06M
YoY Change	-636100.0%	-82.54%	-14.17%
NET CHANGE
Cash From Operating Activities	-$14.54M	-9.235M	-$37.01M
Cash From Investing Activities	-$7.817M	11.53M	$208.0K
Cash From Financing Activities	$25.44M	7.467M	$37.06M
Net Change In Cash	$3.085M	9.761M	$256.0K
YoY Change	-132.35%	180.17%	-101.05%
FREE CASH FLOW
Cash From Operating Activities	-$14.54M	-$9.235M	-$37.01M
Capital Expenditures	$725.0K	$37.00K	$331.0K
Free Cash Flow	-$15.26M	-$9.272M	-$37.34M
YoY Change	28.07%	-33.85%	-14.42%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
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CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0000318306
CY2023	dei	Auditor Firm AuditorFirmId	34
CY2022Q4	us-gaap	Other Loans Payable Current OtherLoansPayableCurrent		usd
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
CY2023	abeo	Impairment Of Constructioninprogress ImpairmentOfConstructioninprogress		usd
CY2023	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments		usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Stock Split AdjustmentsToAdditionalPaidInCapitalStockSplit		usd
CY2023	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill		usd
CY2023	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges		usd
CY2023	us-gaap	Gain Loss On Termination Of Lease GainLossOnTerminationOfLease		usd
CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable		usd
CY2023	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties		usd
CY2022	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement		usd
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CY2023	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock		usd
CY2023	abeo	Deletions To Operating Lease Liabilities Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement		usd
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CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet		usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross		usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization		usd
CY2023Q4	abeo	Finite Lived Impairment Charge FiniteLivedImpairmentCharge		usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet		usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet		usd
CY2023	abeo	Fair Value Adjustment Of Warrants Issued FairValueAdjustmentOfWarrantsIssued		usd
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CY2022	abeo	Income Tax Reconciliation Income Tax Expense Benefit Expired Tax Lossed And Credit Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate		usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
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CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-15771
CY2023	dei	Entity Registrant Name EntityRegistrantName	ABEONA THERAPEUTICS INC.
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	83-0221517
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	6555 Carnegie Avenue
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	4th Floor
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Cleveland
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	OH
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	44103
CY2023	dei	City Area Code CityAreaCode	(646)
CY2023	dei	Local Phone Number LocalPhoneNumber	813-4701
CY2023	dei	Security12b Title Security12bTitle	Common Stock, $0.01 par value
CY2023	dei	Trading Symbol TradingSymbol	ABEO
CY2023	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	true
CY2023	dei	Document Fin Stmt Restatement Recovery Analysis Flag DocumentFinStmtRestatementRecoveryAnalysisFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	78468000	usd
CY2024Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	27355037	shares
CY2022	dei	Auditor Firm AuditorFirmId	726
CY2023	dei	Auditor Name AuditorName	Deloitte & Touche LLP
CY2023	dei	Auditor Location AuditorLocation	Morristown, New Jersey
CY2022	dei	Auditor Name AuditorName	WHITLEY PENN LLP
CY2022	dei	Auditor Location AuditorLocation	Plano, Texas
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CY2022Q4	us-gaap	Short Term Investments ShortTermInvestments	37932000	usd
CY2023Q4	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2022Q4	us-gaap	Restricted Cash RestrictedCash	338000	usd
CY2023Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	2444000	usd
CY2022Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	188000	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	729000	usd
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CY2022Q4	us-gaap	Assets Current AssetsCurrent	53099000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3533000	usd
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CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	7779000	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	4402000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	5854000	usd
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CY2023	us-gaap	Interest Income Operating InterestIncomeOperating	2117000	usd
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CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-2.53
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CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-5.53
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	21380476	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	21380476	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7861515	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7861515	shares
CY2023	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	34000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-99000	usd
CY2023	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	29000	usd
CY2022	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Before Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent	-3000	usd
CY2023	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-54125000	usd
CY2022	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-43580000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	42368000	usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	3051000	usd
CY2022	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-5000	usd
CY2022	abeo	Issuance Of Common Stock And Stock Purchase Warrants In Connection With Private Placement Offering Net Of Offering Costs And Warrant Liability IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability	12088000	usd
CY2022	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	12839000	usd
CY2022	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	3782000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-39696000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-102000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	26761000	usd
CY2023	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	4768000	usd
CY2023	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	-182000	usd
CY2023	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	14623000	usd
CY2023	abeo	Issuance Of Common Stock Net Of Offering Costs Under Direct Placement Offering IssuanceOfCommonStockNetOfOfferingCostsUnderDirectPlacementOffering	22981000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-54188000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	63000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	14826000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	14826000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-54188000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-39696000	usd
CY2023	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	2288000	usd
CY2022	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3093000	usd
CY2023	us-gaap	Share Based Compensation ShareBasedCompensation	4768000	usd
CY2022	us-gaap	Share Based Compensation ShareBasedCompensation	3051000	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	11695000	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-11383000	usd
CY2022	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1355000	usd
CY2023	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	-1065000	usd
CY2022	us-gaap	Operating Lease Impairment Loss OperatingLeaseImpairmentLoss	2511000	usd
CY2022	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges	1792000	usd
CY2023	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	93000	usd
CY2022	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	380000	usd
CY2023	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	910000	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	1484000	usd
CY2023	abeo	Noncash Interest NoncashInterest	417000	usd
CY2022	abeo	Noncash Interest NoncashInterest	736000	usd
CY2023	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-47000	usd
CY2022	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-138000	usd
CY2022	us-gaap	Gain Loss On Termination Of Lease GainLossOnTerminationOfLease	292000	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-3000000	usd
CY2023	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	2041000	usd
CY2022	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	188000	usd
CY2023	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	155000	usd
CY2022	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1953000	usd
CY2023	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	234000	usd
CY2022	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-125000	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	2041000	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-4108000	usd
CY2023	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-1196000	usd
CY2022	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-1382000	usd
CY2022	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-5000000	usd
CY2023	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-203000	usd
CY2022	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-292000	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-37009000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-43483000	usd
CY2023	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	331000	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	130000	usd
CY2023	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	204000	usd
CY2022	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	1734000	usd
CY2023	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	51636000	usd
CY2022	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	78212000	usd
CY2023	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	51971000	usd
CY2022	us-gaap	Proceeds From Sale Maturity And Collection Of Shortterm Investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments	52644000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	208000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-23964000	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	14408000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	12839000	usd
CY2023	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	22981000	usd
CY2022	abeo	Proceeds From Sales Of Common Stock And Warrants In Private Offering Net Of Issuance Costs ProceedsFromSalesOfCommonStockAndWarrantsInPrivateOfferingNetOfIssuanceCosts	34121000	usd
CY2023	abeo	Proceeds From Repayment Settlement Of Restricted Share Awards ProceedsFromRepaymentSettlementOfRestrictedShareAwards	-182000	usd
CY2022	abeo	Proceeds From Repayment Settlement Of Restricted Share Awards ProceedsFromRepaymentSettlementOfRestrictedShareAwards	-5000	usd
CY2023	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	150000	usd
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	22468000	usd
CY2022	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock	26250000	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	37057000	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	43173000	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	256000	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-24274000	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
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	14811000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	14555000	usd
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	14473000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	14217000	usd
CY2023Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	338000	usd
CY2022Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	338000	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	14811000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	14555000	usd
CY2023	abeo	Additions Deletions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsDeletionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	419000	usd
CY2022	abeo	Additions Deletions To Rightofuse Lease Assets Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement AdditionsDeletionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	-77000	usd
CY2022	abeo	Deletions To Operating Lease Liabilities Obtained From New Operating Lease Liabilities Resulting From Modification Of Original Lease Arrangement DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement	-369000	usd
CY2022Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2022Q2	us-gaap	Stockholders Equity Reverse Stock Split StockholdersEquityReverseStockSplit	exchange ratio of 25-to-1 (the “Reverse Stock Split”).
CY2022Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2022Q2	us-gaap	Common Stock Other Shares Outstanding CommonStockOtherSharesOutstanding	25	shares
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-54200000	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-43500000	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-749500000	usd
CY2023Q4	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	52600000	usd
CY2023Q4	us-gaap	Other Receivables OtherReceivables	2100000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	16524000	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84E_eus-gaap--UseOfEstimates_z5pZiPY0yuuj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zPgsWAyQy9Hj">Use of Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amount of assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reported period. The Company’s significant estimates include, but are not limited to, fair value of warrant liabilities, the incremental borrowing rate related to the Company’s operating leases 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>
CY2023Q4	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	0.0001
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	12025049	shares
CY2022	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	10455607	shares
CY2022Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	7609879	shares
CY2022Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	4.75
CY2021Q4	us-gaap	Class Of Warrant Or Right 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
CY2023Q3	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	4.0299
CY2023Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	37819000	usd
CY2023	us-gaap	Available For Sale Debt Securities Gross Unrealized Loss AvailableForSaleDebtSecuritiesGrossUnrealizedLoss	66000	usd
CY2023Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	37753000	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
CY2023	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2022	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	17620000	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	12991000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	11879000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	3533000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5741000	usd
CY2023	us-gaap	Depreciation And Amortization DepreciationAndAmortization	2300000	usd
CY2022	us-gaap	Depreciation And Amortization DepreciationAndAmortization	3100000	usd
CY2023	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-47000	usd
CY2022	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-100000	usd
CY2022	us-gaap	Asset Impairment Charges AssetImpairmentCharges	1800000	usd
CY2022Q4	us-gaap	Contract With Customer Refund Liability ContractWithCustomerRefundLiability	1500000	usd
CY2022	us-gaap	Impairment Of Intangible Assets Indefinitelived Excluding Goodwill ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill	1400000	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2156000	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	801000	usd
CY2022Q4	abeo	Finite Lived Impairment Charge FiniteLivedImpairmentCharge	1355000	usd
CY2022Q4	abeo	Warrant Liabilities WarrantLiabilities	19657000	usd
CY2021Q4	abeo	Warrant Liabilities WarrantLiabilities	9007000	usd
CY2022	abeo	Fair Value Adjustment Of Warrants Issued FairValueAdjustmentOfWarrantsIssued	22034000	usd
CY2023	abeo	Gain Loss Recognized In Earnings From Change In Fair Value GainLossRecognizedInEarningsFromChangeInFairValue	11695000	usd
CY2022	abeo	Gain Loss Recognized In Earnings From Change In Fair Value GainLossRecognizedInEarningsFromChangeInFairValue	-11384000	usd
CY2023Q4	abeo	Warrant Liabilities WarrantLiabilities	31352000	usd
CY2022Q4	abeo	Warrant Liabilities WarrantLiabilities	19657000	usd
CY2023	us-gaap	Loss Contingency Disclosures LossContingencyDisclosures	<p id="xdx_80F_eus-gaap--LossContingencyDisclosures_zUkjvloALmgd" 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_821_zFezFYkXWayb">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_zRww17XeDfL6" 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_z6nBt97Rjni8" 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 (paid in November 2022), 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 December 31, 2023 and 2022, the Company recorded the payable due to REGENXBIO in the consolidated balance sheet 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_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zovFm092fOA5" title="Effective interest rate stated percentage"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember_zl1fKtrhNjy5" title="Effective interest rate stated percentage">9.6</span></span>%. The present value of the amount due in November 2024 was $<span id="xdx_90A_eus-gaap--LongTermDebt_iI_pn5n6_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zTsh6QFEFEua" title="Long term debt">4.6</span> million and $<span id="xdx_903_eus-gaap--LongTermDebt_iI_pn5n6_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--REGENXBIOMember__us-gaap--AwardDateAxis__custom--DueInNovemberTwoThousandAndTwentyFourMember_zk2O3TSPfJA9" title="Long term debt">4.2</span> million as of December 31, 2023 and 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>
CY2023Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	3688000	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	2593000	usd
CY2023Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2297000	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1398000	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	5985000	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	3991000	usd
CY2022	us-gaap	Impairment Of Leasehold ImpairmentOfLeasehold	1600000	usd
CY2022Q4	us-gaap	Area Of Land AreaOfLand	5700	sqft
CY2023Q2	us-gaap	Area Of Land AreaOfLand	4670	sqft
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	998000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1773000	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	4402000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	5854000	usd
CY2023Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	5400000	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	7627000	usd
CY2023	us-gaap	Operating Lease Cost OperatingLeaseCost	1389000	usd
CY2022	us-gaap	Operating Lease Cost OperatingLeaseCost	1865000	usd
CY2023	us-gaap	Variable Lease Cost VariableLeaseCost	358000	usd
CY2022	us-gaap	Variable Lease Cost VariableLeaseCost	434000	usd
CY2023	us-gaap	Short Term Lease Cost ShortTermLeaseCost	63000	usd
CY2022	us-gaap	Short Term Lease Cost ShortTermLeaseCost	79000	usd
CY2023	us-gaap	Lease Cost LeaseCost	1810000	usd
CY2022	us-gaap	Lease Cost LeaseCost	2378000	usd
CY2023	us-gaap	Operating Lease Expense OperatingLeaseExpense	1200000	usd
CY2022	us-gaap	Operating Lease Expense OperatingLeaseExpense	1800000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	998000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	1555000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	791000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	807000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	823000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	1693000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	6667000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	1267000	usd
CY2023Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	5400000	usd
CY2023Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P65M
CY2023Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.074	pure
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease Next Twelve Months FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths	634000	usd
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease Year Two FutureCashReceiptsFromOperatingSubleaseYearTwo	485000	usd
CY2022Q4	abeo	Future Cash Receipts From Operating Sublease FutureCashReceiptsFromOperatingSublease	1119000	usd
CY2022	us-gaap	Stock Repurchased During Period Value StockRepurchasedDuringPeriodValue	25000000.0	usd
CY2022Q4	us-gaap	Share Price SharePrice	19.00
CY2022Q4	abeo	Original Issue Discount Percentage OriginalIssueDiscountPercentage	0.05	pure
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	22500000	usd
CY2022	us-gaap	Dividends Preferred Stock DividendsPreferredStock	3800000	usd
CY2022Q4	us-gaap	Escrow Deposit EscrowDeposit	26300000	usd
CY2022Q4	us-gaap	Preferred Stock Convertible Conversion Price PreferredStockConvertibleConversionPrice	11.25
CY2022	us-gaap	Preferred Stock Redemption Terms PreferredStockRedemptionTerms	The holders of the Series A Preferred Stock and Series B Preferred Stock had the right to require the Company to redeem their shares of preferred stock for cash at 105% of the stated value of such shares commencing after the earlier of the receipt of stockholder approval of an amendment to the Company’s Restated Certificate of Incorporation to effect a reverse stock split and 60 days after the closing of the issuances of the Series A Preferred Stock and Series B Preferred Stock and until 90 days after such closing. The Company had the option to redeem the Series A Preferred Stock for cash at 105% of the stated value commencing after the 90th day following the closing of the issuance of the Series A Preferred Stock, subject to the holders’ rights to convert the shares prior to such redemption
CY2022	us-gaap	Dividends Preferred Stock DividendsPreferredStock	3800000	usd
CY2022Q2	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue	26300000	usd
CY2023	us-gaap	Stockholders Equity Note Stock Split StockholdersEquityNoteStockSplit	the Company’s stock underwent a 25:1 Reverse Stock Split
CY2023Q4	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
CY2023Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1788000	shares
CY2023Q4	us-gaap	Warrants And Rights Outstanding Maturity Date WarrantsAndRightsOutstandingMaturityDate	2026-12-21
CY2023	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	4768000	usd
CY2023	abeo	Income Tax Reconciliation Nondeductible Expense Research And Development Credit IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit	1137000	usd
CY2023	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	8687000	usd
CY2022	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3051000	usd
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Total Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	7900000	usd
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Outstanding Weighted Average Remaining Contractual Terms ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms	P2Y3M18D
CY2023	abeo	Share Based Compensation Arrangement By Share Based Payment Award Other Than Options Vested In Period Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue	1500000	usd
CY2022	abeo	Share Based Compensation Arrangement By Share Based Payment Award Other Than Options Vested In Period Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue	1300000	usd
CY2023	us-gaap	Defined Contribution Plan Maximum Annual Contributions Per Employee Amount DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount	22500	usd
CY2022	us-gaap	Defined Contribution Plan Maximum Annual Contributions Per Employee Amount DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount	20500	usd
CY2023	abeo	Number Of Investment Options NumberOfInvestmentOptions	50	integer
CY2023	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	300000	usd
CY2022	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	300000	usd
CY2023	us-gaap	Income Tax Reconciliation State And Local Income Taxes IncomeTaxReconciliationStateAndLocalIncomeTaxes	-11379000	usd
CY2022	us-gaap	Income Tax Reconciliation State And Local Income Taxes IncomeTaxReconciliationStateAndLocalIncomeTaxes	-8336000	usd
CY2023	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	-242000	usd
CY2022	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	9539000	usd
CY2023	abeo	Income Tax Reconciliation Income Tax Expense Benefit Changes Of Warrant Liabilities IncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities	2456000	usd
CY2023	abeo	Income Tax Reconciliation Income Tax Expense Benefit Expired Tax Lossed And Credit Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate	1503000	usd
CY2023	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	112000	usd
CY2022	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	-1203000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	78698000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	75544000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards General Business DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness	4752000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards General Business DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness	4497000	usd
CY2023Q4	us-gaap	Deferred Tax Assets State Taxes DeferredTaxAssetsStateTaxes	2780000	usd
CY2022Q4	us-gaap	Deferred Tax Assets State Taxes DeferredTaxAssetsStateTaxes	2780000	usd
CY2023Q4	abeo	Deferred Tax Assets Property Plant And Equipments And Goodwill DeferredTaxAssetsPropertyPlantAndEquipmentsAndGoodwill	887000	usd
CY2022Q4	abeo	Deferred Tax Assets Property Plant And Equipments And Goodwill DeferredTaxAssetsPropertyPlantAndEquipmentsAndGoodwill	380000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	11983000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	10797000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	615000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	612000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities	347000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities	211000	usd
CY2023Q4	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	8843000	usd
CY2022Q4	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	5480000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Other DeferredTaxAssetsOther	83000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	108988000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	100301000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	108988000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	100301000	usd
CY2023Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	108656000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards General Business DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness	4752000	usd
CY2023Q4	abeo	Operating Loss Carryforwards Taxable Percentage OperatingLossCarryforwardsTaxablePercentage	0.80	pure
CY2023	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	8700000	usd
CY2022	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	9500000	usd

Files In Submission

Name	View Source	Status
0001493152-24-010190-index-headers.html	Edgar Link	pending
0001493152-24-010190-index.html	Edgar Link	pending
0001493152-24-010190.txt	Edgar Link	pending
0001493152-24-010190-xbrl.zip	Edgar Link	pending
abeo-20231231.xsd	Edgar Link	pending
ex14.htm	Edgar Link	pending
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ex21.htm	Edgar Link	pending
ex23-1.htm	Edgar Link	pending
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ex31-1.htm	Edgar Link	pending
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ex32.htm	Edgar Link	pending
ex97.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-k.htm	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
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abeo-20231231_lab.xml	Edgar Link	unprocessable
abeo-20231231_def.xml	Edgar Link	unprocessable
abeo-20231231_pre.xml	Edgar Link	unprocessable
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form10-k_htm.xml	Edgar Link	completed
R37.htm	Edgar Link	pending
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report.css	Edgar Link	pending
Show.js	Edgar Link	pending
abeo-20231231_cal.xml	Edgar Link	unprocessable

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$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo

2024 Q1 Form 10-K Financial Statement

#000149315224010190 Filed on March 18, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO ABEONA THERAPEUTICS INC. Stock $abeo

2024 Q1 Form 10-K Financial Statement

#000149315224010190 Filed on March 18, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABEO
ABEONA THERAPEUTICS INC. Stock $abeo