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]

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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

v3.26.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)			12 Months Ended
	Jul. 18, 2025	Jan. 08, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 30, 2025	Oct. 29, 2025	Aug. 25, 2025	Jul. 31, 2025	Dec. 02, 2024	Sep. 30, 2024	Jun. 24, 2024	May 09, 2024	May 07, 2024	Jul. 06, 2023	Nov. 03, 2022	Dec. 21, 2021	Dec. 17, 2021
Other Receivables			$ 500,000	$ 1,600,000
Deferred revenue			$ 0	0
Unfounded exercise price per share			$ 0.0001
Warrants to purchase shares					760,870		1,086,956								7,609,879	1,788,000	1,788,000
Exercise price															$ 4.75	$ 9.75	$ 9.75
Exercise of warrants			5,762,053
Fair value of warrants	$ 100,000		$ (6,139,000)	$ 755,000
Share price								$ 6.07
Loan Agreement [Member]
Exercise of warrants								16,474
Pre Funded Warrants 2024 [Member]
Exercise price													$ 4.0699
Loan Agreement Warrants 2024 [Member]
Warrants to purchase shares										589,681
Exercise price										$ 4.07
Pre Funded Warrants 2023 [Member]
Exercise price														$ 4.0299
Common Stock [Member]
Share price													$ 4.07	$ 4.03
Common Stock [Member] \| Pre Funded Warrants 2024 [Member]
Warrants to purchase shares													6,142,656
Exercise of warrants						1,719,944			1,228,511		700,000
Exercise of warrants			2,494,181
Common Stock [Member] \| Loan Agreement Warrants 2024 [Member]
Warrants to purchase shares		2,400,000
Fair value of warrants		$ 200,000
Common Stock [Member] \| Pre Funded Warrants 2023 [Member]
Warrants to purchase shares														2,919,140
Exercise of warrants												300,000
Exercise of warrants			2,619,140

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