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]

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	Jul. 18, 2025	Jan. 08, 2024	Dec. 31, 2025	May 01, 2025	Dec. 31, 2024	Sep. 30, 2024	Dec. 21, 2021
Debt Instrument [Line Items]
Purchase of warrants	16,474
Exercise price							$ 9.75
Derivative liabilities			$ 18,902,000		$ 32,014,000
July 2025 Avenue Warrants [Member]
Debt Instrument [Line Items]
Purchase of warrants	16,474
Exercise price	$ 6.07
Loan and Security Agreement [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$ 50,000,000
Effective interest rate			18.42%
Stated interest rate			11.75%
Percentage fee, description		the Company is required to pay a fee equal to 2.00% of the principal amount of the Loans; if prepayment occurs after January 8, 2026, the Company is required to pay a fee equal to 1.00% of the principal amount of the Loans. A final payment fee of 5.00% of the principal amount of the funded Tranche 1 Loans, Tranche 2 Loans and Discretionary Tranche Loans is also due upon maturity on July 1, 2027, or any earlier date of prepayment
Unrestricted cash		$ 5,000,000
Outstanding principal amount of loan		$ 3,000,000
Exercise price of warrants percent		120.00%
Fair value of conversion right		$ 800,000
Conversion Price						$ 4.88
Derivative liabilities						$ 1,100,000
Aggregate transaction amount		$ 1,000,000
Participation right description		The Participation Right automatically terminates upon the earliest of (i) July 1, 2027, (ii) such time that the Lenders have purchased $1.0 million of the Company’s equity securities in the aggregate pursuant to the Participation Right, and (iii) the repayment in full of all of the obligations under the Loan Agreement
Loan and Security Agreement [Member] \| Warrant [Member] \| Avenue [Member]
Debt Instrument [Line Items]
Warrants purchase amount		$ 500,000
Loan and Security Agreement [Member] \| Warrant [Member] \| Avenue 2 [Member]
Debt Instrument [Line Items]
Warrants purchase amount		1,900,000
Loan and Security Agreement [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Effective interest rate				5.00%
Loan and Security Agreement [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Effective interest rate				13.50%
Loan and Security Agreement [Member] \| Tranche 1 [Member]
Debt Instrument [Line Items]
Aggregate principal amount		20,000,000
Loan and Security Agreement [Member] \| Tranche 1 [Member] \| Warrant [Member] \| Avenue [Member]
Debt Instrument [Line Items]
Warrants purchase amount		480,000
Loan and Security Agreement [Member] \| Tranche 1 [Member] \| Warrant [Member] \| Avenue 2 [Member]
Debt Instrument [Line Items]
Warrants purchase amount		1,920,000
Loan and Security Agreement [Member] \| Tranche 2 [Member]
Debt Instrument [Line Items]
Aggregate principal amount		10,000,000
Loan and Security Agreement [Member] \| Discretionary Tranche [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$ 20,000,000
Loan Agreement [Member]
Debt Instrument [Line Items]
Interest rate	11.75%
Conversion Price						$ 4.88
Loan Agreement [Member] \| Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Interest rate	13.50%