Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended	9 Months Ended
	Jun. 17, 2022	May 02, 2022	Dec. 21, 2021	Aug. 17, 2018	Nov. 14, 2022	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Redemption of preferred stock, aggregate value						$ 25,000
Stock purchase price						$ 19.00
Proceeds from issuance of convertible preferred stock						$ 22,468
Deemed dividends						3,800
Escrow deposit						26,300
Redemption of Series A and Series B Convertible Redeemable Preferred Stock	$ 26,300
Conversion Price						$ 11.25
Preferred stock redemption terms						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
Reverse stock split ratio						the Company’s stock underwent a 25:1 Reverse Stock Split
Common stock, shares authorized						200,000,000		200,000,000	200,000,000
Stock issued at public offerings			1,788,000
Public offering price			$ 9.75
Warrants issued to purchase of common stock			1,788,000
Exercise price			$ 9.75
Proceeds from public offering			$ 16,000
Payments of underwriting discounts and comissions			$ 1,500
Warrants outstanding						1,788,000
Warrants expire date						Dec. 21, 2026
Open Market Sale Agreements [Member] \| Jefferies LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock value				$ 150,000
Open Market Sale Agreement [Member] \| Jefferies LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Public float description						The Company remains subject to this one-third limitation until such time as its public float exceeds $75 million
Atm Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock value						$ 4,200
Number of shares issued						1,038,134
Atm Agreements [Member] \| Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock value					$ 8,600
Number of shares issued					2,440,882
Redeemable Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross proceeds from of redeemable preferred stock						$ 25,000
Redemption of Series A and Series B Convertible Redeemable Preferred Stock						$ 1,300
Convertible Redeemable Preferred Stock Series A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of Series A and Series B Convertible Redeemable Preferred Stock, net of issuance costs, shares		1,000,006				1,000,006
Redemption of Series A and Series B Convertible Redeemable Preferred Stock						$ 21,000
Redemption of Series A and Series B Convertible Redeemable Preferred Stock, shares	1,000,006					1,000,006
Convertible Redeemable Preferred Stock Series B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of Series A and Series B Convertible Redeemable Preferred Stock, net of issuance costs, shares		250,005				250,005
Redemption of Series A and Series B Convertible Redeemable Preferred Stock						$ 5,250
Redemption of Series A and Series B Convertible Redeemable Preferred Stock, shares	250,005					250,005