$ABOS
Acumen Pharmaceuticals, Inc. Stock $abos

$abos Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-K Financial Statement

#000157688523000017 Filed on March 27, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2022
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$4.422M	$3.502M	$12.88M
YoY Change	37.29%	27.72%	76.89%
% of Gross Profit
Research & Development	$8.713M	$10.75M	$32.36M
YoY Change	45.58%	89.42%	162.99%
% of Gross Profit
Depreciation & Amortization	$14.00K	$12.00K	$32.00K
YoY Change	250.0%	300.0%	700.0%
% of Gross Profit
Operating Expenses	$13.14M	$14.25M	$45.24M
YoY Change	42.68%	69.32%	130.99%
Operating Profit	-$13.14M		-$45.24M
YoY Change	42.68%		130.99%
Interest Expense	$1.832M	$1.392M	$2.392M
YoY Change	2310.53%	2145.16%	2747.62%
% of Operating Profit
Other Income/Expense, Net	$1.828M	-$10.00K	$2.381M
YoY Change	182700.0%	-350.0%	-102.94%
Pretax Income	-$11.31M	-$12.87M	-$42.86M
YoY Change	23.86%	54.1%	-57.4%
Income Tax			$0.00
% Of Pretax Income
Net Earnings	-$11.31M	-$12.87M	-$42.86M
YoY Change	23.86%	54.1%	-57.4%
Net Earnings / Revenue
Basic Earnings Per Share	-$0.28		-$1.06
Diluted Earnings Per Share	-$0.28	-$0.31	-$1.06
COMMON SHARES
Basic Shares Outstanding	41.03M shares	40.93M	40.60M shares
Diluted Shares Outstanding	41.03M shares		40.60M shares

Balance Sheet

Concept	2023 Q1	2022 Q4	2022
SHORT-TERM ASSETS
Cash & Short-Term Investments	$140.4M	$177.6M	$177.6M
YoY Change	-25.74%	-8.56%	-8.56%
Cash & Equivalents	$78.00M	$130.1M	$130.1M
Short-Term Investments	$62.41M	$47.50M	$47.50M
Other Short-Term Assets	$294.0K	$237.0K	$2.724M
YoY Change	-90.23%	-94.64%	-38.43%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$144.0M	$180.3M	$180.3M
YoY Change	-25.02%	-9.23%	-9.23%
LONG-TERM ASSETS
Property, Plant & Equipment	$151.0K	$165.0K	$270.0K
YoY Change	-40.08%	358.33%	650.0%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$43.42M	$15.84M	$15.84M
YoY Change	56.99%	-49.91%	-49.91%
Other Assets	$195.0K	$151.0K	$151.0K
YoY Change	146.84%	978.57%	978.57%
Total Long-Term Assets	$43.83M	$16.26M	$16.26M
YoY Change	56.6%	-48.66%	-48.66%
TOTAL ASSETS
Total Short-Term Assets	$144.0M	$180.3M	$180.3M
Total Long-Term Assets	$43.83M	$16.26M	$16.26M
Total Assets	$187.9M	$196.6M	$196.6M
YoY Change	-14.64%	-14.65%	-14.65%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$762.0K	$1.640M	$1.640M
YoY Change	-37.49%	50.74%	50.74%
Accrued Expenses	$7.923M	$6.041M	$6.041M
YoY Change	202.64%	56.71%	56.71%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$8.779M	$7.812M	$7.812M
YoY Change	123.04%	51.78%	51.78%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$0.00	$0.00	$0.00
YoY Change	-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$8.779M	$7.812M	$7.812M
Total Long-Term Liabilities	$0.00	$0.00	$0.00
Total Liabilities	$8.779M	$7.812M	$7.812M
YoY Change	119.58%	51.78%	51.78%
SHAREHOLDERS EQUITY
Retained Earnings	-$181.7M	-$170.4M
YoY Change		33.54%
Common Stock	$4.000K	$4.000K
YoY Change		0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$179.1M	$188.8M	$188.8M
YoY Change
Total Liabilities & Shareholders Equity	$187.9M	$196.6M	$196.6M
YoY Change	-14.64%	-14.65%	-14.65%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2022
OPERATING ACTIVITIES
Net Income	-$11.31M	-$12.87M	-$42.86M
YoY Change	23.86%	54.1%	-57.4%
Depreciation, Depletion And Amortization	$14.00K	$12.00K	$32.00K
YoY Change	250.0%	300.0%	700.0%
Cash From Operating Activities	-$10.18M	-$11.20M	-$35.15M
YoY Change	22.61%	207.86%	95.72%
INVESTING ACTIVITIES
Capital Expenditures	$0.00	$35.00K	$161.0K
YoY Change	-100.0%	-234.62%	-502.5%
Acquisitions
YoY Change
Other Investing Activities	-$41.93M	-$20.39M	$39.35M
YoY Change	723.71%	104.16%	-137.8%
Cash From Investing Activities	-$41.93M	-$20.42M	$39.19M
YoY Change	722.26%	103.98%	-137.63%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$3.792M
YoY Change			-98.11%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$0.00	4.184M	$3.907M
YoY Change		41740.0%	-98.05%
NET CHANGE
Cash From Operating Activities	-$10.18M	-11.20M	-$35.15M
Cash From Investing Activities	-$41.93M	-20.42M	$39.19M
Cash From Financing Activities	$0.00	4.184M	$3.907M
Net Change In Cash	-$52.10M	-27.44M	$7.939M
YoY Change	288.88%	101.17%	-89.87%
FREE CASH FLOW
Cash From Operating Activities	-$10.18M	-$11.20M	-$35.15M
Capital Expenditures	$0.00	$35.00K	$161.0K
Free Cash Flow	-$10.18M	-$11.24M	-$35.31M
YoY Change	22.74%	211.04%	97.05%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022	dei	Entity Central Index Key EntityCentralIndexKey	0001576885
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2021Q2	us-gaap	Stockholders Equity Note Stock Split Conversion Ratio1 StockholdersEquityNoteStockSplitConversionRatio1	0.671
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022Q2	dei	Entity Public Float EntityPublicFloat	135400000	usd
CY2023Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	41025062	shares
CY2022	dei	Auditor Firm AuditorFirmId	42
CY2022	dei	Auditor Name AuditorName	Ernst & Young LLP
CY2022	dei	Auditor Location AuditorLocation	Tysons, Virginia
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	130101000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	122162000	usd
CY2022Q4	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	47504000	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	2724000	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	180329000	usd
CY2022Q4	us-gaap	Marketable Securities Noncurrent MarketableSecuritiesNoncurrent	15837000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	165000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	36000	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	105000	usd
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	0	usd
CY2022Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	151000	usd
CY2021Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	14000	usd
CY2022Q4	us-gaap	Assets Assets	196587000	usd
CY2021Q4	us-gaap	Assets Assets	230330000	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1640000	usd
CY2021Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1088000	usd
CY2022Q4	abos	Accrued Clinical Trial Expenses Current AccruedClinicalTrialExpensesCurrent	2717000	usd
CY2021Q4	abos	Accrued Clinical Trial Expenses Current AccruedClinicalTrialExpensesCurrent	147000	usd
CY2022Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3350000	usd
CY2021Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3912000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	105000	usd
CY2021Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	0	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	7812000	usd
CY2021Q4	us-gaap	Liabilities Current LiabilitiesCurrent	5147000	usd
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	41025062	shares
CY2022Q4	us-gaap	Aoci Before Tax Attributable To Parent AociBeforeTaxAttributableToParent	-751000	usd
CY2021Q4	us-gaap	Aoci Before Tax Attributable To Parent AociBeforeTaxAttributableToParent	-231000	usd
CY2022	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	2392000	usd
CY2021	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	84000	usd
CY2022	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-11000	usd
CY2021	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	51000	usd
CY2022	abos	Fair Value Adjustment Of Preferred Stock Tranche Rights Liability And Preferred Stock Warrant Liability FairValueAdjustmentOfPreferredStockTrancheRightsLiabilityAndPreferredStockWarrantLiability	0	usd
CY2021	abos	Fair Value Adjustment Of Preferred Stock Tranche Rights Liability And Preferred Stock Warrant Liability FairValueAdjustmentOfPreferredStockTrancheRightsLiabilityAndPreferredStockWarrantLiability	81157000	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	2381000	usd
CY2021	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-81022000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-42856000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-100606000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-520000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-231000	usd
CY2022	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-43376000	usd
CY2021	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-100837000	usd
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.06
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.06
CY2021	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-5.02
CY2021	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-5.02
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	40601936	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	40601936	shares
CY2021	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	20057534	shares
CY2021	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	20057534	shares
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	-18591000	usd
CY2021	abos	Stock Issued During Period Value Common Stock Warrants Exercised StockIssuedDuringPeriodValueCommonStockWarrantsExercised	614000	usd
CY2021	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	174504000	usd
CY2021	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	168556000	usd
CY2021	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	15000	usd
CY2022	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	3792000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-520000	usd
CY2022	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	115000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-42856000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-100606000	usd
CY2022	us-gaap	Depreciation Depreciation	32000	usd
CY2021	us-gaap	Depreciation Depreciation	4000	usd
CY2022	abos	Fair Value Adjustment Of Preferred Stock Tranche Rights Liability And Preferred Stock Warrant Liability FairValueAdjustmentOfPreferredStockTrancheRightsLiabilityAndPreferredStockWarrantLiability	0	usd
CY2021	abos	Fair Value Adjustment Of Preferred Stock Tranche Rights Liability And Preferred Stock Warrant Liability FairValueAdjustmentOfPreferredStockTrancheRightsLiabilityAndPreferredStockWarrantLiability	81157000	usd
CY2022	us-gaap	Share Based Compensation ShareBasedCompensation	3061000	usd
CY2021	us-gaap	Share Based Compensation ShareBasedCompensation	922000	usd
CY2022	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-487000	usd
CY2021	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-155000	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	137000	usd
CY2021	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	0	usd
CY2022	us-gaap	Other Noncash Expense OtherNoncashExpense	0	usd
CY2021	us-gaap	Other Noncash Expense OtherNoncashExpense	109000	usd
CY2022	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1700000	usd
CY2021	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	3881000	usd
CY2022	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	137000	usd
CY2021	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	14000	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	552000	usd
CY2021	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	557000	usd
CY2022	abos	Increase Decrease In Accrued Clinical Trial Expenses IncreaseDecreaseInAccruedClinicalTrialExpenses	2570000	usd
CY2021	abos	Increase Decrease In Accrued Clinical Trial Expenses IncreaseDecreaseInAccruedClinicalTrialExpenses	147000	usd
CY2022	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-137000	usd
CY2021	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	0	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	-562000	usd
CY2021	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	3489000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-35153000	usd
CY2021	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-17961000	usd
CY2022	us-gaap	Payments To Acquire Marketable Securities PaymentsToAcquireMarketableSecurities	41514000	usd
CY2021	us-gaap	Payments To Acquire Marketable Securities PaymentsToAcquireMarketableSecurities	104080000	usd
CY2022	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	80860000	usd
CY2021	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	0	usd
CY2022	us-gaap	Payments To Acquire Productive Assets PaymentsToAcquireProductiveAssets	161000	usd
CY2021	us-gaap	Payments To Acquire Productive Assets PaymentsToAcquireProductiveAssets	40000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	39185000	usd
CY2021	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-104120000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	3792000	usd
CY2021	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	168556000	usd
CY2022	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	115000	usd
CY2021	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	15000	usd
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	0	usd
CY2021	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	30031000	usd
CY2022	abos	Proceeds From Warrant Exercises Convertible Preferred Stock ProceedsFromWarrantExercisesConvertiblePreferredStock	0	usd
CY2021	abos	Proceeds From Warrant Exercises Convertible Preferred Stock ProceedsFromWarrantExercisesConvertiblePreferredStock	1250000	usd
CY2022	us-gaap	Proceeds From Warrant Exercises ProceedsFromWarrantExercises	0	usd
CY2021	us-gaap	Proceeds From Warrant Exercises ProceedsFromWarrantExercises	614000	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	3907000	usd
CY2021	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	200466000	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	7939000	usd
CY2021	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	78385000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	122162000	usd
CY2020Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	43777000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	130101000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	122162000	usd
CY2022	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	0	usd
CY2021	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	0	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	0	usd
CY2021	us-gaap	Interest Paid Net InterestPaidNet	0	usd
CY2022	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	242000	usd
CY2021	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	0	usd
CY2022	us-gaap	Conversion Of Stock Amount Issued1 ConversionOfStockAmountIssued1	0	usd
CY2021	us-gaap	Conversion Of Stock Amount Issued1 ConversionOfStockAmountIssued1	174504000	usd
CY2022	abos	Temporary Equity Reclassification Of Preferred Stock Tranche Rights Liability Upon Issuance Of Milestone Shares TemporaryEquityReclassificationOfPreferredStockTrancheRightsLiabilityUponIssuanceOfMilestoneShares	0	usd
CY2021	abos	Temporary Equity Reclassification Of Preferred Stock Tranche Rights Liability Upon Issuance Of Milestone Shares TemporaryEquityReclassificationOfPreferredStockTrancheRightsLiabilityUponIssuanceOfMilestoneShares	81190000	usd
CY2022	abos	Temporary Equity Reclassification Of Warrant Liability Upon Exercise Of Preferred Stock Warrant TemporaryEquityReclassificationOfWarrantLiabilityUponExerciseOfPreferredStockWarrant	0	usd
CY2021	abos	Temporary Equity Reclassification Of Warrant Liability Upon Exercise Of Preferred Stock Warrant TemporaryEquityReclassificationOfWarrantLiabilityUponExerciseOfPreferredStockWarrant	5380000	usd
CY2022	us-gaap	Nature Of Operations NatureOfOperations	DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS <div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Acumen Pharmaceuticals, Inc. (“Acumen” or the “Company”) was incorporated in 1996 in the state of Delaware. Acumen is a clinical-stage biopharmaceutical company developing a novel disease-modifying approach to target what the Company believes to be a key underlying cause of Alzheimer’s disease (“AD”). Alzheimer’s disease is a progressive neurodegenerative disease of the brain that leads to loss of memory and cognitive functions and ultimately results in death. The Company’s scientific founders pioneered research on soluble amyloid-beta oligomers (“AßOs”), which are globular assemblies of the amyloid-beta (“Aß”) peptide that are distinct from Aß monomers and amyloid plaques. Based on decades of research and supporting evidence, AßOs have gained increasing scientific acceptance as a primary toxin involved in the initiation and propagation of AD pathology. The Company is currently focused on advancing a targeted immunotherapy drug candidate, ACU193, through clinical proof of mechanism trials in early AD patients. ACU193 is a recombinant humanized immunoglobin gamma 2 (“IgG2”) monoclonal antibody (“mAb”) that was designed to selectively target </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9.99pt;font-weight:400;line-height:112%">AßOs</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">, has demonstrated functional and protective effects in in vitro assays, and has demonstrated in vivo safety and pharmacologic activity in multiple animal species, including transgenic models for AD.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is subject to the uncertainty of whether its intellectual property will develop into successful commercial products. </span></div><div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">June 2021 Reverse Stock Split </span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company’s Board of Directors (“Board”) approved a reverse split of shares of the Company’s common stock and convertible preferred stock on a 1-for-1.49 basis (the “June 2021 Reverse Stock Split”), which was effected on June 23, 2021. The par value and the number of authorized shares of the convertible preferred stock and common stock were not adjusted in connection with the June 2021 Reverse Stock Split. All references to common stock, convertible preferred stock, warrants to purchase common stock, warrants to purchase convertible preferred stock, options to purchase common stock, share data, per share data and related information contained in the financial statements have been retrospectively adjusted to reflect the effect of the June 2021 Reverse Stock Split for all periods presented. No fractional shares of the Company’s common stock were issued in connection with the June 2021 Reverse Stock Split. Any fractional share resulting from the June 2021 Reverse Stock Split was rounded down to the nearest whole share, and any stockholder entitled to a fractional share as a result of the June 2021 Reverse Stock Split received a cash payment in lieu of receiving fractional shares. </span></div><div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Initial Public Offering </span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On July 6, 2021, the Company issued 9,999,999 shares of common stock in an initial public offering (“IPO”), and on July 8, 2021, the Company issued an additional 1,499,999 shares of common stock that were purchased by the underwriters pursuant to the underwriters’ option to purchase additional shares at the public offering price less underwriting discounts and commissions. The price to the public for each share was $16.00. The aggregate net proceeds from the Company’s IPO, after underwriting discounts and commissions and other offering expenses of $15.4 million, were $168.6 million. </span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On July 6, 2021, in connection with the closing of the IPO, 477,297 shares of Series A, 7,985,305 shares of Series A-1, and 19,770,070 shares of Series B convertible preferred stock, respectively, automatically converted into an equal number of shares of common stock. Warrants to purchase shares of common stock were automatically net exercised for the purchase of an aggregate of 178,847 shares of common stock. </span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of the IPO, the underwriters’ exercise of their option, the conversions of the Series A, A-1 and B convertible preferred stock, and the exercise of the warrants, the Company’s total number of outstanding common shares increased by 39,911,517 immediately following the closing of the IPO. </span></div><div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Liquidity and Capital Resources </span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has incurred operating losses since inception and expects to continue to incur significant operating losses for the foreseeable future and may never become profitable. As of December 31, 2022 and 2021, the Company had an accumulated deficit of $170.4 million and $127.6 million, respectively, and working capital of $172.5 million and $193.5 million, respectively. Management believes that the Company has sufficient cash to continue operating activities for beyond 12 months from issuance of these financial statements.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In October 2022, the Company issued 422,160 shares of common stock for net proceeds of $3.8 million, at a weighted average price of $10.06 per share. See additional discussion in Note 8.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Future capital requirements will depend upon many factors, including the timing and extent of spending on research and development and market acceptance of the Company’s products. The Company may need to obtain additional financing to complete clinical trials and launch and commercialize any product candidates for which it receives regulatory approval. Until such time, if ever, the Company can generate revenue sufficient to achieve profitability, the Company expects to finance its operations through a combination of equity offerings, debt financings, collaborations, strategic alliances and licensing arrangements. There can be no assurance that such financing will be available on terms acceptable to the Company, or at all. To the extent that the Company raises additional capital through the sale of equity or convertible debt securities, the ownership interest of its stockholders will be diluted, and the terms of these securities may include liquidation of other preferences that adversely affect the rights of common stockholders. Debt financing and preferred equity financing, if available, may involve agreements that include covenants limiting or restricting the Company’s ability to take specific actions, such as incurring additional debt, making acquisitions or capital expenditures or declaring dividends. If the Company is unable to maintain sufficient financial resources, its business, financial condition and results of operations will be materially and adversely affected. The Company may be required to delay, limit, reduce or terminate its product discovery and development activities or future commercialization efforts. </span></div><div style="margin-top:12pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9.99pt;font-weight:400;line-height:120%">The Company initiated a Phase 1 clinical trial of ACU193 in the second quarter of 2021, which the Company named “INTERCEPT-AD.” This trial enrolled patients with mild dementia or mild cognitive impairment (“MCI”), due to AD, conditions referred to as “early AD.” INTERCEPT-AD is a U.S.-based, multi-center, randomized, double-blind, placebo-controlled clinical trial with overlapping single ascending dose and multiple ascending dose cohorts involving a total of approximately 65 patients with early AD.</span></div>
CY2021Q3	abos	Common Stock Shares Outstanding Increase Decrease Post Transaction CommonStockSharesOutstandingIncreaseDecreasePostTransaction	39911517	shares
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-170400000	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-127600000	usd
CY2022Q4	abos	Working Capital WorkingCapital	172500000	usd
CY2021Q4	abos	Working Capital WorkingCapital	193500000	usd
CY2022	us-gaap	Use Of Estimates UseOfEstimates	<div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Use of Estimates </span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of expenses during the reporting periods. These estimates and assumptions are based on the Company’s historical experience, and on various other factors that management believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources. </span></div>Actual results may differ from these estimates under different assumptions or conditions. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations will be affected.
CY2022	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Reclassifications</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain prior year amounts have been reclassified for consistency with the current period presentation. Accrued clinical trial expenses are presented as a separate line on the balance sheets and statements of cash flows, whereas these accrued expenses were previously included in accrued expenses and other current liabilities. These reclassifications had no effect on the reported results of operations.</span></div>
CY2022Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	129100000	usd
CY2021Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	121200000	usd
CY2022	us-gaap	Unrecognized Tax Benefits Income Tax Penalties And Interest Expense UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense	0	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	2724000	usd
CY2021Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	4424000	usd
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	-0.000
CY2021	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	-0.000
CY2022	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Concentrations of Credit Risk</span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash, cash equivalents and marketable securities. The Company maintains deposits in financial institutions in excess of government insured limits. Management believes that the Company is not exposed to significant credit risk as the Company’s cash and cash equivalents are held at financial institutions that management believes to be of high credit quality. The Company has not experienced any losses due to credit risk on such accounts during any of the periods presented.</span></div>
CY2022	abos	Debt Securities Available For Sale Noncurrent Term DebtSecuritiesAvailableForSaleNoncurrentTerm	P2Y
CY2022Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	192441000	usd
CY2021Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	224856000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2021Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	0	usd
CY2022Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	0	usd
CY2021	us-gaap	Unrecognized Tax Benefits Income Tax Penalties And Interest Expense UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense	0	usd
CY2022	us-gaap	Number Of Operating Segments NumberOfOperatingSegments	1	segment
CY2022Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	200000	usd
CY2022Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	200000	usd
CY2022Q4	us-gaap	Debt Securities Available For Sale Amortized Cost Current DebtSecuritiesAvailableForSaleAmortizedCostCurrent	48212000	usd
CY2022Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Gain Before Tax Current DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainBeforeTaxCurrent	0	usd
CY2022Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Loss Before Tax Current DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedLossBeforeTaxCurrent	708000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities Current AvailableForSaleSecuritiesDebtSecuritiesCurrent	47504000	usd
CY2022Q4	us-gaap	Debt Securities Available For Sale Amortized Cost Noncurrent DebtSecuritiesAvailableForSaleAmortizedCostNoncurrent	15880000	usd
CY2022Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Gain Before Tax Noncurrent DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainBeforeTaxNoncurrent	0	usd
CY2022Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Loss Before Tax Noncurrent DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedLossBeforeTaxNoncurrent	43000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities Noncurrent AvailableForSaleSecuritiesDebtSecuritiesNoncurrent	15837000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	64092000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	0	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	751000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	63341000	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Amortized Cost Current DebtSecuritiesAvailableForSaleAmortizedCostCurrent	72108000	usd
CY2021Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Gain Before Tax Current DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainBeforeTaxCurrent	0	usd
CY2021Q4	abos	Debt Securities Available For Sale Accumulated Gross Unrealized Loss Before Tax Current DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedLossBeforeTaxCurrent	33000	usd
CY2021Q4	us-gaap	Available For Sale Securities Debt Securities Current AvailableForSaleSecuritiesDebtSecuritiesCurrent	72075000	usd
CY2020Q4	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliations Recurring Basis Liability Value FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue	5413000	usd
CY2021	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Gain Loss Included In Earnings FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings	81157000	usd
CY2021	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Issues FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues	81190000	usd
CY2021	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Settlements FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements	5380000	usd
CY2021Q4	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliations Recurring Basis Liability Value FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue	0	usd
CY2022Q4	abos	Prepaid Insurance Current PrepaidInsuranceCurrent	1106000	usd
CY2021Q4	abos	Prepaid Insurance Current PrepaidInsuranceCurrent	1514000	usd
CY2021Q4	abos	Research And Development Service Agreements Current ResearchAndDevelopmentServiceAgreementsCurrent	2591000	usd
CY2022Q4	abos	Prepaid Raw Materials Current PrepaidRawMaterialsCurrent	199000	usd
CY2021Q4	abos	Prepaid Raw Materials Current PrepaidRawMaterialsCurrent	83000	usd
CY2022Q4	abos	Dues And Subscriptions Current DuesAndSubscriptionsCurrent	105000	usd
CY2022Q4	us-gaap	Other Assets Current OtherAssetsCurrent	237000	usd
CY2021Q4	us-gaap	Other Assets Current OtherAssetsCurrent	140000	usd
CY2022Q4	abos	Research And Development Liability Current ResearchAndDevelopmentLiabilityCurrent	1211000	usd
CY2021Q4	abos	Research And Development Liability Current ResearchAndDevelopmentLiabilityCurrent	2476000	usd
CY2022Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	2008000	usd
CY2022Q4	abos	Legal Liability Current LegalLiabilityCurrent	0	usd
CY2021Q4	abos	Legal Liability Current LegalLiabilityCurrent	130000	usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	131000	usd
CY2021Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	204000	usd
CY2022Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3350000	usd
CY2021Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	3912000	usd
CY2022	us-gaap	Operating Lease Cost OperatingLeaseCost	154000	usd
CY2022	us-gaap	Sublease Income SubleaseIncome	43000	usd
CY2022	us-gaap	Operating Lease Expense OperatingLeaseExpense	111000	usd
CY2022	abos	Short Term Lease Rent Expense ShortTermLeaseRentExpense	13000	usd
CY2022	us-gaap	Lease Cost LeaseCost	124000	usd
CY2022	us-gaap	Operating Lease Payments OperatingLeasePayments	154000	usd
CY2022	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	242000	usd
CY2022Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P0Y8M12D
CY2022Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.100
CY2022Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Rolling Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextRollingTwelveMonths	109000	usd
CY2021	us-gaap	Lease And Rental Expense LeaseAndRentalExpense	147000	usd
CY2021	us-gaap	Sublease Income SubleaseIncome	66000	usd
CY2021	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.007
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense Share Based Compensation Cost EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost	-0.005
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense Share Based Compensation Cost EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost	0
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	-0.011
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	-0.002
CY2022	abos	Effective Income Tax Rate Reconciliation Change In Fair Value Of Tranche And Warrant Liabilities Percent EffectiveIncomeTaxRateReconciliationChangeInFairValueOfTrancheAndWarrantLiabilitiesPercent	0
CY2021	abos	Effective Income Tax Rate Reconciliation Change In Fair Value Of Tranche And Warrant Liabilities Percent EffectiveIncomeTaxRateReconciliationChangeInFairValueOfTrancheAndWarrantLiabilitiesPercent	-0.169
CY2022Q4	abos	Number Of Times The Redeemable Convertible Preferred Stock Equal To The Share Issue Price NumberOfTimesTheRedeemableConvertiblePreferredStockEqualToTheShareIssuePrice	2
CY2022Q4	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	7.60
CY2022Q4	abos	Percentage Of Votes In Terms Of Shareholding Needed For Conversion Into Permanent Equity PercentageOfVotesInTermsOfShareholdingNeededForConversionIntoPermanentEquity	0.67
CY2021Q3	abos	Common Stock And Preferred Stock Shares Authorized CommonStockAndPreferredStockSharesAuthorized	310000000	shares
CY2021Q3	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2021Q3	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2021Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	300000000	shares
CY2021Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	300000000	shares
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	abos	Common Stock Number Of Voting Rights CommonStockNumberOfVotingRights	1	votingright
CY2022Q3	abos	Sale Of Stock Commission Rate To Sales Agents SaleOfStockCommissionRateToSalesAgents	0.030
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	3.79
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	1.93
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense EffectiveIncomeTaxRateReconciliationNondeductibleExpense	0
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense EffectiveIncomeTaxRateReconciliationNondeductibleExpense	-0.001
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Research EffectiveIncomeTaxRateReconciliationTaxCreditsResearch	0
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Research EffectiveIncomeTaxRateReconciliationTaxCreditsResearch	0.003
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	0
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	0.001
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.221
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.043
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	3835618	shares
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	2.51
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	1999050	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	5.04
CY2022	us-gaap	Stock Issued During Period Shares Stock Options Exercised StockIssuedDuringPeriodSharesStockOptionsExercised	131626	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice	0.93
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod	79872	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice	6.35
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Expirations In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod	12277	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Expirations In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice	16.00
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	5610893	shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	3.36
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P8Y1M6D
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	14980000	usd
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber	2188874	shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice	2.03
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1	P7Y1M6D
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Aggregate Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue	8714000	usd
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	600000	usd
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	100000	usd
CY2022Q4	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions	8900000	usd
CY2022	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3061000	usd
CY2021	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	922000	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2021	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210
CY2021	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210
CY2022	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.027
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	13125000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	10819000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards Research DeferredTaxAssetsTaxCreditCarryforwardsResearch	1381000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards Research DeferredTaxAssetsTaxCreditCarryforwardsResearch	1381000	usd
CY2022Q4	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	6788000	usd
CY2021Q4	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	0	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	675000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	263000	usd
CY2022Q4	abos	Deferred Tax Assets Accruals And Other Temporary Differences DeferredTaxAssetsAccrualsAndOtherTemporaryDifferences	179000	usd
CY2021Q4	abos	Deferred Tax Assets Accruals And Other Temporary Differences DeferredTaxAssetsAccrualsAndOtherTemporaryDifferences	58000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	22148000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	12521000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	22118000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	12520000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	30000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	1000	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	30000	usd
CY2021Q4	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	1000	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	30000	usd
CY2021Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	1000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2021Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd

Files In Submission

Name	View Source	Status
0001576885-23-000017-index-headers.html	Edgar Link	pending
0001576885-23-000017-index.html	Edgar Link	pending
0001576885-23-000017.txt	Edgar Link	pending
0001576885-23-000017-xbrl.zip	Edgar Link	pending
abos-20221231.htm	Edgar Link	pending
abos-20221231.xsd	Edgar Link	pending
abos-20221231xexx101.htm	Edgar Link	pending
abos-20221231xexx1011.htm	Edgar Link	pending
abos-20221231xexx1012.htm	Edgar Link	pending
abos-20221231xexx231.htm	Edgar Link	pending
abos-20221231xexx311.htm	Edgar Link	pending
abos-20221231xexx312.htm	Edgar Link	pending
abos-20221231xexx321.htm	Edgar Link	pending
abos-20221231xexx322.htm	Edgar Link	pending
abos-20221231_g1.jpg	Edgar Link	pending
abos-20221231_g10.jpg	Edgar Link	pending
abos-20221231_g11.jpg	Edgar Link	pending
abos-20221231_g12.jpg	Edgar Link	pending
abos-20221231_g13.jpg	Edgar Link	pending
abos-20221231_g14.jpg	Edgar Link	pending
abos-20221231_g15.jpg	Edgar Link	pending
abos-20221231_g16.jpg	Edgar Link	pending
abos-20221231_g2.jpg	Edgar Link	pending
abos-20221231_g3.jpg	Edgar Link	pending
abos-20221231_g4.jpg	Edgar Link	pending
abos-20221231_g5.jpg	Edgar Link	pending
abos-20221231_g6.jpg	Edgar Link	pending
abos-20221231_g7.jpg	Edgar Link	pending
abos-20221231_g8.jpg	Edgar Link	pending
abos-20221231_g9.jpg	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
image_0a.jpg	Edgar Link	pending
image_0b.jpg	Edgar Link	pending
abos-20221231_cal.xml	Edgar Link	unprocessable
abos-20221231_lab.xml	Edgar Link	unprocessable
abos-20221231_def.xml	Edgar Link	unprocessable
abos-20221231_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
abos-20221231_htm.xml	Edgar Link	completed
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
R52.htm	Edgar Link	pending
R53.htm	Edgar Link	pending
R54.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
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

Create your account

Find Stocks Worth Researching

Deeply Understand Businesses

Value Businesses Intelligently

$ABOS
Acumen Pharmaceuticals, Inc. Stock $abos

2023 Q1 Form 10-K Financial Statement

#000157688523000017 Filed on March 27, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABOS Acumen Pharmaceuticals, Inc. Stock $abos

2023 Q1 Form 10-K Financial Statement

#000157688523000017 Filed on March 27, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ABOS
Acumen Pharmaceuticals, Inc. Stock $abos