2023 Q1 Form 10-K Financial Statement

#000168316823001165 Filed on February 27, 2023

View on sec.gov

Income Statement

Concept 2023 Q1 2022 Q4 2022
Revenue $25.47K $22.52K $60.44K
YoY Change 182.18% 0.26%
Cost Of Revenue $17.45K $17.29K $65.30K
YoY Change 4.29% -5.61%
Gross Profit $8.020K $5.230K -$4.854K
YoY Change -204.07% -45.4%
Gross Profit Margin 31.49% 23.22% -8.03%
Selling, General & Admin $984.9K $1.092M $5.005M
YoY Change 75.69% 132.1%
% of Gross Profit 12280.3% 20883.37%
Research & Development $204.4K $239.8K $1.089M
YoY Change -0.2% 38.2%
% of Gross Profit 2548.63% 4584.7%
Depreciation & Amortization $39.37K $51.77K $4.500K
YoY Change -16.94% -97.62%
% of Gross Profit 490.9% 989.87%
Operating Expenses $1.189M $1.332M $6.094M
YoY Change 55.38% 106.98%
Operating Profit -$1.181M -$1.327M -$6.099M
YoY Change 52.8% 106.52%
Interest Expense -$1.380K -$2.070K $1.508M
YoY Change -100.85% -163.43%
% of Operating Profit
Other Income/Expense, Net -$820.00 -$80.00 -$1.507M
YoY Change 228.0% -26218.3%
Pretax Income -$1.183M -$1.329M -$7.606M
YoY Change 26.43% 53.64%
Income Tax $0.00 $0.00
% Of Pretax Income
Net Earnings -$1.183M -$1.329M -$7.606M
YoY Change 26.43% 53.64%
Net Earnings / Revenue -4646.49% -5901.02% -12582.79%
Basic Earnings Per Share -$0.15 -$1.31
Diluted Earnings Per Share -$0.15 -$0.17 -$1.31
COMMON SHARES
Basic Shares Outstanding 7.862M shares 7.822M shares 6.106M shares
Diluted Shares Outstanding 7.939M shares 6.106M shares

Balance Sheet

Concept 2023 Q1 2022 Q4 2022
SHORT-TERM ASSETS
Cash & Short-Term Investments $450.0K $1.473M $1.473M
YoY Change 791.97% 225.46%
Cash & Equivalents $458.0K $1.473M $1.473M
Short-Term Investments
Other Short-Term Assets $210.0K $496.9K $496.9K
YoY Change -58.21% 81.74%
Inventory
Prepaid Expenses
Receivables $17.15K $18.57K $18.57K
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $675.5K $1.988M $1.988M
YoY Change 19.46% 171.54% 171.54%
LONG-TERM ASSETS
Property, Plant & Equipment $2.843K $3.346K $3.350K
YoY Change -73.96% -73.52% -73.5%
Goodwill
YoY Change
Intangibles $1.183M $1.214M
YoY Change 6.09%
Long-Term Investments
YoY Change
Other Assets $0.00 $0.00
YoY Change
Total Long-Term Assets $1.186M $1.218M $1.218M
YoY Change -4.56% 5.22% 5.22%
TOTAL ASSETS
Total Short-Term Assets $675.5K $1.988M $1.988M
Total Long-Term Assets $1.186M $1.218M $1.218M
Total Assets $1.861M $3.206M $3.206M
YoY Change 2.96% 69.68% 69.68%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $544.7K $462.2K $457.6K
YoY Change -60.73% -56.61% -56.82%
Accrued Expenses $190.0K $610.8K $610.8K
YoY Change -84.18% -12.32%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change -100.0% -100.0%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $736.4K $1.418M $1.418M
YoY Change -91.57% -81.39% -81.39%
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
TOTAL LIABILITIES
Total Short-Term Liabilities $736.4K $1.418M $1.418M
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $740.0K $1.418M $1.418M
YoY Change -91.53% -81.39% -81.39%
SHAREHOLDERS EQUITY
Retained Earnings -$40.55M -$39.91M
YoY Change 22.48% 25.16%
Common Stock $79.00 $79.00
YoY Change 777.78% 777.78%
Preferred Stock $0.00
YoY Change -100.0%
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $1.125M $1.788M $1.788M
YoY Change
Total Liabilities & Shareholders Equity $1.861M $3.206M $3.206M
YoY Change 2.96% 69.68% 69.68%

Cashflow Statement

Concept 2023 Q1 2022 Q4 2022
OPERATING ACTIVITIES
Net Income -$1.183M -$1.329M -$7.606M
YoY Change 26.43% 53.64%
Depreciation, Depletion And Amortization $39.37K $51.77K $4.500K
YoY Change -16.94% -97.62%
Cash From Operating Activities -$1.013M -$1.135M -$5.314M
YoY Change 290.52% 126.14%
INVESTING ACTIVITIES
Capital Expenditures $11.72K $48.25K $208.9K
YoY Change -108.84% -237.41%
Acquisitions
YoY Change
Other Investing Activities $0.00 $1.000K
YoY Change
Cash From Investing Activities -$11.72K -$48.25K -$207.9K
YoY Change -91.16% 36.75%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000 0.000 $6.552M
YoY Change 122.91%
NET CHANGE
Cash From Operating Activities -1.013M -1.135M -$5.314M
Cash From Investing Activities -11.72K -48.25K -$207.9K
Cash From Financing Activities 0.000 0.000 $6.552M
Net Change In Cash -1.025M -1.183M $1.030M
YoY Change 161.38% 135.47%
FREE CASH FLOW
Cash From Operating Activities -$1.013M -$1.135M -$5.314M
Capital Expenditures $11.72K $48.25K $208.9K
Free Cash Flow -$1.025M -$1.183M -$5.523M
YoY Change 708.37% 151.28%

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CY2022 us-gaap Repayments Of Notes Payable
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CY2021 us-gaap Repayments Of Notes Payable
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CY2022 us-gaap Proceeds From Issuance Or Sale Of Equity
ProceedsFromIssuanceOrSaleOfEquity
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CY2021 us-gaap Proceeds From Issuance Or Sale Of Equity
ProceedsFromIssuanceOrSaleOfEquity
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CY2022 us-gaap Net Cash Provided By Used In Financing Activities
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CY2021 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
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CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
1030276 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
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CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
452530 usd
CY2020Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
14984 usd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1482806 usd
CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
452530 usd
CY2022 ACON Conversion Of Indebtedness To Preferred Equity Commitment
ConversionOfIndebtednessToPreferredEquityCommitment
0 usd
CY2021 ACON Conversion Of Indebtedness To Preferred Equity Commitment
ConversionOfIndebtednessToPreferredEquityCommitment
5201977 usd
CY2022 ACON Dividends Accrued On Preferred Shares
DividendsAccruedOnPreferredShares
415523 usd
CY2021 ACON Dividends Accrued On Preferred Shares
DividendsAccruedOnPreferredShares
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CY2022 ACON Conversion Of Preferred Stock To Common Stock
ConversionOfPreferredStockToCommonStock
25754379 usd
CY2021 ACON Conversion Of Preferred Stock To Common Stock
ConversionOfPreferredStockToCommonStock
0 usd
CY2022 ACON Conversion Of Preferred Stock Dividends To Common Stock
ConversionOfPreferredStockDividendsToCommonStock
4272420 usd
CY2021 ACON Conversion Of Preferred Stock Dividends To Common Stock
ConversionOfPreferredStockDividendsToCommonStock
0 usd
CY2022 ACON Conversion Of Accrued Interest On Promissory Notes To Common Stock And Warrants
ConversionOfAccruedInterestOnPromissoryNotesToCommonStockAndWarrants
1856438 usd
CY2021 ACON Conversion Of Accrued Interest On Promissory Notes To Common Stock And Warrants
ConversionOfAccruedInterestOnPromissoryNotesToCommonStockAndWarrants
0 usd
CY2022 ACON Issuance Of Underwriters Warrants Related To Ipo
IssuanceOfUnderwritersWarrantsRelatedToIpo
74677 usd
CY2021 ACON Issuance Of Underwriters Warrants Related To Ipo
IssuanceOfUnderwritersWarrantsRelatedToIpo
0 usd
CY2022 ACON Change In Fair Value Of Redeemable Preferred Stock
ChangeInFairValueOfRedeemablePreferredStock
0 usd
CY2021 ACON Change In Fair Value Of Redeemable Preferred Stock
ChangeInFairValueOfRedeemablePreferredStock
1900310 usd
CY2022 ACON Liability To Issue Common Shares
LiabilityToIssueCommonShares
345243 usd
CY2021 ACON Liability To Issue Common Shares
LiabilityToIssueCommonShares
0 usd
CY2022Q2 us-gaap Stockholders Equity Reverse Stock Split
StockholdersEquityReverseStockSplit
1-for-7.47 reverse stock split
CY2022 us-gaap Use Of Estimates
UseOfEstimates
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CY2022 us-gaap Prior Period Reclassification Adjustment Description
PriorPeriodReclassificationAdjustmentDescription
<p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zbD2tUlrrf6l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zOAm3N3nDYzf">Reclassifications</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain accounts relating to the prior year have been reclassified to conform to the current period’s presentation. These reclassifications had no effect on the net income or net assets as previously reported.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p>
CY2022Q4 us-gaap Cash Equivalents At Carrying Value
CashEquivalentsAtCarryingValue
0 usd
CY2021Q4 us-gaap Cash Equivalents At Carrying Value
CashEquivalentsAtCarryingValue
0 usd
CY2022Q4 us-gaap Cash Uninsured Amount
CashUninsuredAmount
1229000 usd
CY2021Q4 us-gaap Cash Uninsured Amount
CashUninsuredAmount
201000 usd
CY2022Q4 us-gaap Restricted Cash
RestrictedCash
10000 usd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
0 usd
CY2021Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
0 usd
CY2022Q2 us-gaap Deferred Offering Costs
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1500000 usd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Premiums And Other Receivables
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0 usd
CY2021Q4 us-gaap Allowance For Doubtful Accounts Premiums And Other Receivables
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0 usd
CY2022Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
18569 usd
CY2021Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
6280 usd
CY2022Q4 us-gaap Accounts Payable Other Current
AccountsPayableOtherCurrent
457558 usd
CY2021Q4 us-gaap Accounts Payable Other Current
AccountsPayableOtherCurrent
1059546 usd
CY2022Q4 ACON Credit Cards Payable
CreditCardsPayable
4644 usd
CY2021Q4 ACON Credit Cards Payable
CreditCardsPayable
5758 usd
CY2022Q4 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
610765 usd
CY2021Q4 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
340363 usd
CY2022Q4 us-gaap Interest Payable Current
InterestPayableCurrent
0 usd
CY2021Q4 us-gaap Interest Payable Current
InterestPayableCurrent
356219 usd
CY2022Q4 us-gaap Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
1072967 usd
CY2021Q4 us-gaap Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
1761886 usd
CY2022 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
520 usd
CY2021 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
4458 usd
CY2022 us-gaap Operating Lease Expense
OperatingLeaseExpense
36070 usd
CY2021 us-gaap Operating Lease Expense
OperatingLeaseExpense
64932 usd
CY2022 us-gaap Operating Leases Income Statement Sublease Revenue
OperatingLeasesIncomeStatementSubleaseRevenue
26340 usd
us-gaap Operating Leases Income Statement Sublease Revenue
OperatingLeasesIncomeStatementSubleaseRevenue
48400 usd
CY2022Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
73372 usd
CY2021Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
113227 usd
CY2022Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
70026 usd
CY2021Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
100591 usd
CY2022Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
3346 usd
CY2021Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
12636 usd
CY2022 us-gaap Depreciation
Depreciation
4500 usd
CY2021 us-gaap Depreciation
Depreciation
12981 usd
CY2022 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
1000 usd
CY2022Q4 ACON Future Depreciation Of Property And Equipment In Next Tweleve Months
FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths
1563 usd
CY2022Q4 ACON Future Depreciation Of Property And Equipment In Year Two
FutureDepreciationOfPropertyAndEquipmentInYearTwo
1187 usd
CY2022Q4 ACON Future Depreciation Of Property And Equipment In Year Three
FutureDepreciationOfPropertyAndEquipmentInYearThree
596 usd
CY2022Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
3346 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
2352746 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
2093875 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
-1138372 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
-949250 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
1214374 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
1144625 usd
CY2022 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
189121 usd
CY2021 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
176390 usd
CY2022 us-gaap Impairment Of Intangible Assets Finitelived
ImpairmentOfIntangibleAssetsFinitelived
0 usd
CY2021 us-gaap Impairment Of Intangible Assets Finitelived
ImpairmentOfIntangibleAssetsFinitelived
0 usd
CY2022Q3 us-gaap Share Price
SharePrice
1.94
CY2022Q3 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Remaining Contractual Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1
P10Y
CY2022Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
200000000 shares
CY2022Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.00001
CY2022Q4 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
20000000 shares
CY2022Q4 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.00001
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
1.87
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1
P8Y3M18D
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber
2738820 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice
1.94
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Remaining Contractual Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1
P8Y4M24D
CY2022 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-8021064 usd
CY2021 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-5955888 usd
CY2022 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
6105569 shares
CY2022 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
6105569 shares
CY2021 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
905685 shares
CY2021 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
905685 shares
CY2022 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
5681610 shares
CY2021 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
3621932 shares
CY2021Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
2255672 shares
CY2021Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
1.84
CY2021 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
P9Y2M12D
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
533349 shares
CY2022 us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
2.30
CY2021 ACON Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 Options Granted
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsGranted
P9Y7M6D
CY2022 us-gaap Stock Issued During Period Value Stock Options Exercised
StockIssuedDuringPeriodValueStockOptionsExercised
0 usd
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Expirations In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
50201 shares
CY2021 ACON Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 Options Forfeited
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsForfeited
P5Y7M6D
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
2738820 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
1.94
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
P8Y4M24D
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
2169088 shares
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
0 usd
CY2022Q4 us-gaap Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options
EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
559414 usd
CY2021Q4 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
0 shares
CY2021Q4 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
0
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
481915 shares
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
0.82
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
61826 shares
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
0.87
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
0 shares
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Options Forfeited Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
0
CY2022Q4 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
420089 shares
CY2022Q4 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
0.82
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
53912 usd
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
40000 shares
CY2022 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
102000 usd

Files In Submission

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acon-20221231_cal.xml Edgar Link unprocessable
acon-20221231_pre.xml Edgar Link unprocessable
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aclarion_ex2301.htm Edgar Link pending
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aclarion_ex3102.htm Edgar Link pending
aclarion_ex3201.htm Edgar Link pending
aclarion_ex3202.htm Edgar Link pending
aclarion_i10k-123122.htm Edgar Link pending
acon-20221231.xsd Edgar Link pending
Financial_Report.xlsx Edgar Link pending
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acon-20221231_def.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable
acon-20221231_lab.xml Edgar Link unprocessable
aclarion_i10k-123122_htm.xml Edgar Link completed
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