Abeona Therapeutics Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

SCHEDULE OF STOCK OPTION ACTIVITY (Details)

v3.25.2

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Number of options, outstanding balance			176,587
Weighted average exercise price, outstanding balance			$ 38.64
Weighted average remaining contractual term (years), outstanding			5 years 4 months 6 days		5 years 9 months 29 days
Aggregate intrinsic value, Outstanding balance			$ 6
Number of options, Granted
Weighted average exercise price, Granted
Number of options, Cancelled/forfeited			(439)
Weighted average exercise price, Cancelled/forfeited			$ 16.49
Number of options, Exercised
Weighted average exercise price, Exercised
Number of options, outstanding balance	176,148		176,148		176,587
Weighted average exercise price, outstanding balance	$ 38.70		$ 38.70		$ 38.64
Aggregate intrinsic value, outstanding balance	$ 6		$ 6		$ 6
Number of options,Exercisable	172,830		172,830
Weighted average exercise price, Exercisable	$ 39.11		$ 39.11
Weighted average remaining contractual term (years), Exercisable			5 years 3 months 25 days
Aggregate intrinsic value, Exercisable	$ 5		$ 5
Number of options, Unvested	3,318		3,318
Weighted average exercise price, Unvested	$ 17.33		$ 17.33
Weighted average remaining contractual term (years), Unvested			6 years 6 months
Aggregate intrinsic value, Unvested	$ 1		$ 1

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Share based compensation arrangement by share based payment award options unvested weighted average remaining contractual term1.

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The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

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The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.

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- Definition

For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.

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Weighted average price of options that were either forfeited or expired.

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Gross number of share options (or share units) granted during the period.

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Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.

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Number of options outstanding, including both vested and non-vested options.

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Weighted average price at which option holders acquired shares when converting their stock options into shares.

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Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.

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Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.

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Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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Number of non-vested options outstanding.

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Weighted average grant-date fair value of non-vested options outstanding.

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