Abeona Therapeutics Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)										1 Months Ended		12 Months Ended
EQUITY (Details Narrative) - USD ($)	Sep. 30, 2024	Jun. 24, 2024	May 09, 2024	May 07, 2024	Jan. 08, 2024	Jul. 06, 2023	Nov. 03, 2022	Dec. 21, 2021	Aug. 17, 2018	Jan. 31, 2024	Dec. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 02, 2024	Dec. 17, 2021
Class of Warrant or Right [Line Items]
Preferred stock shares authorized												2,000,000	2,000,000
Preferred stock par value												$ 0.01	$ 0.01
Preferred stock shares outstanding												0	0
Shares issued								1,788,000
Public offering price								$ 9.75
Warrants purchase, shares							7,609,879	1,788,000								1,788,000
Warrants exercise price							$ 4.75	$ 9.75								$ 9.75
Proceeds from public offering								$ 16,000,000.0
Stock issuance costs								1,500,000
Additional paid-in capital								7,000,000.0
Warrant liabilities								$ 9,000,000.0
Shares issuance costs												$ 15,475,000	$ 14,408,000
value issued												$ 15,475,000	14,623,000
Exercise price												$ 0.0001
Fair value of warrants												$ 755,000	11,695,000
Private Placement Offerings [Member]
Class of Warrant or Right [Line Items]
Shares issued							7,065,946
Exercise price							$ 4.75
Fair value of warrants							$ 22,000,000.0
Warrant outstanding												7,609,879
Open Market Sale Agreements [Member] \| Jefferies LLC [Member]
Class of Warrant or Right [Line Items]
Sale of stock value									$ 75,000,000.0			$ 15,500,000	$ 14,400,000
Sale of stock												2,825,954	3,659,882
Loan and Security Agreement [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price	$ 4.07				$ 4.75					$ 4.75
Shares of common stock issuable upon exercise of warrants	589,681
Proceeds from warrant liability'										$ 2,400,000
Fair value of warrants	$ 1,100,000				$ 200,000
Common Stock [Member]
Class of Warrant or Right [Line Items]
Shares issued				12,285,056		3,284,407						2,825,954	3,659,882
Offering price				$ 4.07		$ 4.03
value issued												$ 28,000	$ 37,000
Common Stock [Member] \| A T M Agreement [Member]
Class of Warrant or Right [Line Items]
Shares issued												915,925
value issued												$ 4,800,000
Pre Funded Warrant [Member] \| Private Placement Offerings [Member]
Class of Warrant or Right [Line Items]
Warrants purchase, shares							7,609,879
Warrants exercise price							$ 0.01
Additional paid-in capital							$ 100,000
Warrants exercised							543,933				543,933
Purchase price of common stock														$ 35,000,000.0
Shares issuance costs														$ 32,600,000
Sale of stock														7,609,879
Additional paid in capital stock reduction														$ 900,000
Proceeds from warrant liability'							$ 12,900,000
Pre Funded Warrant [Member] \| Private Placement Offerings [Member] \| General and Administrative Expense [Member]
Class of Warrant or Right [Line Items]
Stock issuance costs														$ 1,500,000
Common Stock and Accompanying Warrant [Member] \| Private Placement Offerings [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price							$ 4.60
Pre-Funded Warrant and Accompanying Warrant [Member] \| Private Placement Offerings [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price							$ 4.59
Warrant [Member] \| Loan and Security Agreement [Member]
Class of Warrant or Right [Line Items]
Shares of common stock issuable upon exercise of warrants				589,681
Exercise price per share				$ 4.07
Warrant [Member] \| Loan and Security Agreement [Member] \| Avenue [Member]
Class of Warrant or Right [Line Items]
Warrants purchase amount					480,000
Warrant [Member] \| Loan and Security Agreement [Member] \| Avenue 2 [Member]
Class of Warrant or Right [Line Items]
Warrants purchase amount					$ 1,920,000
2021 Public Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price												$ 9.75
Shares of common stock issuable upon exercise of warrants												1,788,000	1,788,000
Warrants maturity date												Dec. 21, 2026
2024 Pre-Funded Warrants [Member]
Class of Warrant or Right [Line Items]
Shares of common stock issuable upon exercise of warrants												4,214,125			1,228,531
Warrants exercised		700,000
2024 Pre-Funded Warrants [Member] \| Common Stock [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price				$ 0.0001
Warrants exercised				6,142,656
Purchase price of common stock				$ 75,000,000.0
Shares issuance costs				$ 70,200,000
Offering price				$ 4.0699
2023 Pre-Funded Warrants [Member]
Class of Warrant or Right [Line Items]
Shares of common stock issuable upon exercise of warrants												2,619,140
Warrants exercised			300,000
2023 Pre-Funded Warrants [Member] \| Common Stock [Member]
Class of Warrant or Right [Line Items]
Warrants exercise price						$ 0.0001
Warrants exercised						2,919,140
Purchase price of common stock						$ 25,000,000.0
Shares issuance costs						$ 23,000,000.0
Offering price						$ 4.0299