# Abeona Therapeutics Inc.: financial statements, quarterly

ABEO · Nasdaq · CIK 318306 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/abeo.md) · [Financials](/companies/abeo/financials.md) · [Filings](/companies/abeo/filings.md) · [Insiders](/companies/abeo/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/abeo/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [0.0 d](/filings/0001493152-24-045340.md) | [0.0 d](/filings/0001493152-25-010978.md) | not reported | not reported | not reported | not reported | not reported | [0.4](/filings/0001493152-26-037576.md) | [0.0 d](/filings/0001493152-25-021723.md) | [5.4 d](/filings/0001493152-26-010413.md) | [8.7](/filings/0001493152-26-022614.md) | [11.4](/filings/0001493152-26-037576.md) |
| Cost of revenue | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.5](/filings/0001493152-25-021723.md) | [1.0 d](/filings/0001493152-26-010413.md) | [2.7](/filings/0001493152-26-022614.md) | [4.2](/filings/0001493152-26-037576.md) |
| Research and development | $m | [7.1](/filings/0001493152-24-045340.md) | [7.4 d](/filings/0001493152-25-010978.md) | [7.2](/filings/0001641172-25-010516.md) | [9.2](/filings/0001641172-25-023716.md) | [8.9](/filings/0001493152-25-021723.md) | [9.0 d](/filings/0001493152-26-010413.md) | [9.9](/filings/0001493152-26-022614.md) | [5.9](/filings/0001493152-26-037576.md) | [4.2](/filings/0001493152-25-021723.md) | [6.7 d](/filings/0001493152-26-010413.md) | [9.6](/filings/0001493152-26-022614.md) | [5.0](/filings/0001493152-26-037576.md) |
| Selling, general and administrative | $m | not reported | not reported | not reported | [8.6](/filings/0001641172-25-023716.md) | [6.4](/filings/0001493152-25-021723.md) | [7.7 d](/filings/0001493152-26-010413.md) | [9.8](/filings/0001493152-26-022614.md) | [17.1](/filings/0001493152-26-037576.md) | [19.3](/filings/0001493152-25-021723.md) | [18.8 d](/filings/0001493152-26-010413.md) | [19.5](/filings/0001493152-26-022614.md) | [15.8](/filings/0001493152-26-037576.md) |
| Operating income | $m | [(11.3)](/filings/0001493152-24-045340.md) | [(13.2) d](/filings/0001493152-25-010978.md) | [(14.3)](/filings/0001641172-25-010516.md) | [(17.9)](/filings/0001641172-25-023716.md) | [(15.3)](/filings/0001493152-25-021723.md) | [(16.7) d](/filings/0001493152-26-010413.md) | [(19.7)](/filings/0001493152-26-022614.md) | [(22.8)](/filings/0001493152-26-037576.md) | [(24.0)](/filings/0001493152-25-021723.md) | [(22.9) d](/filings/0001493152-26-010413.md) | [(23.0)](/filings/0001493152-26-022614.md) | [(13.7)](/filings/0001493152-26-037576.md) |
| Interest expense | $m | [0.1](/filings/0001493152-24-045340.md) | [0.1 d](/filings/0001493152-25-010978.md) | [1.0](/filings/0001641172-25-010516.md) | [1.1](/filings/0001641172-25-023716.md) | [1.1](/filings/0001493152-25-021723.md) | [1.1 d](/filings/0001493152-26-010413.md) | [1.0](/filings/0001493152-26-022614.md) | [1.0](/filings/0001493152-26-037576.md) | [0.9](/filings/0001493152-25-021723.md) | [0.9 d](/filings/0001493152-26-010413.md) | [0.8](/filings/0001493152-26-022614.md) | [0.7](/filings/0001493152-26-037576.md) |
| Income tax | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [15.5](/filings/0001493152-26-037576.md) | [(15.2)](/filings/0001493152-25-021723.md) | [(0.2) d](/filings/0001493152-26-010413.md) | [0.0](/filings/0001493152-26-022614.md) | [0.0 d](/filings/0001493152-26-037576.md) |
| Net income | $m | [(11.8)](/filings/0001493152-24-045340.md) | [(16.6) d](/filings/0001493152-25-010978.md) | [(31.6)](/filings/0001641172-25-010516.md) | [7.4](/filings/0001641172-25-023716.md) | [(30.3)](/filings/0001493152-25-021723.md) | [(9.3) d](/filings/0001493152-26-010413.md) | [(12.0)](/filings/0001493152-26-022614.md) | [109](/filings/0001493152-26-037576.md) | [(5.2)](/filings/0001493152-25-021723.md) | [(20.5) d](/filings/0001493152-26-010413.md) | [(17.1)](/filings/0001493152-26-022614.md) | [(20.2)](/filings/0001493152-26-037576.md) |
| Diluted EPS | $ per share | [(0.48)](/filings/0001493152-24-045340.md) | not reported | [(1.16)](/filings/0001641172-25-010516.md) | [(0.26)](/filings/0001641172-25-023716.md) | [(0.63)](/filings/0001493152-25-021723.md) | not reported | [(0.24)](/filings/0001493152-26-022614.md) | [1.71](/filings/0001493152-26-037576.md) | [(0.10)](/filings/0001493152-25-021723.md) | not reported | [(0.30)](/filings/0001493152-26-022614.md) | [(0.35)](/filings/0001493152-26-037576.md) |
| Basic EPS | $ per share | [(0.48)](/filings/0001493152-24-045340.md) | not reported | [(1.16)](/filings/0001641172-25-010516.md) | [0.19](/filings/0001641172-25-023716.md) | [(0.63)](/filings/0001493152-25-021723.md) | not reported | [(0.24)](/filings/0001493152-26-022614.md) | [2.07](/filings/0001493152-26-037576.md) | [(0.10)](/filings/0001493152-25-021723.md) | not reported | [(0.30)](/filings/0001493152-26-022614.md) | [(0.35)](/filings/0001493152-26-037576.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [4.7](/filings/0001493152-24-045340.md) | [14.5](/filings/0001493152-25-010978.md) | [17.6](/filings/0001641172-25-010516.md) | [34.4](/filings/0001641172-25-023716.md) | [15.7](/filings/0001493152-25-021723.md) | [23.4](/filings/0001493152-26-010413.md) | [15.9](/filings/0001493152-26-022614.md) | [164](/filings/0001493152-26-037576.md) | [82.9](/filings/0001493152-25-021723.md) | [78.4](/filings/0001493152-26-037576.md) | [61.4](/filings/0001493152-26-022614.md) | [56.2](/filings/0001493152-26-037576.md) |
| Current assets | $m | [57.3](/filings/0001493152-23-040323.md) | [55.7](/filings/0001493152-25-010978.md) | [66.7](/filings/0001493152-24-019459.md) | [126](/filings/0001493152-24-031150.md) | [113](/filings/0001493152-24-045340.md) | [101](/filings/0001493152-26-010413.md) | [88.1](/filings/0001641172-25-010516.md) | [232](/filings/0001641172-25-023716.md) | [216](/filings/0001493152-25-021723.md) | [205](/filings/0001493152-26-037576.md) | [183](/filings/0001493152-26-022614.md) | [165](/filings/0001493152-26-037576.md) |
| Total assets | $m | [66.1](/filings/0001493152-23-040323.md) | [64.0](/filings/0001493152-25-010978.md) | [74.8](/filings/0001493152-24-019459.md) | [134](/filings/0001493152-24-031150.md) | [121](/filings/0001493152-24-045340.md) | [109](/filings/0001493152-26-010413.md) | [99.4](/filings/0001641172-25-010516.md) | [246](/filings/0001641172-25-023716.md) | [231](/filings/0001493152-25-021723.md) | [220](/filings/0001493152-26-037576.md) | [198](/filings/0001493152-26-022614.md) | [180](/filings/0001493152-26-037576.md) |
| Current liabilities | $m | [8.4](/filings/0001493152-23-040323.md) | [13.4](/filings/0001493152-25-010978.md) | [11.9](/filings/0001493152-24-019459.md) | [16.8](/filings/0001493152-24-031150.md) | [18.4](/filings/0001493152-24-045340.md) | [16.6](/filings/0001493152-26-010413.md) | [18.0](/filings/0001641172-25-010516.md) | [34.5](/filings/0001641172-25-023716.md) | [22.2](/filings/0001493152-25-021723.md) | [29.6](/filings/0001493152-26-037576.md) | [31.0](/filings/0001493152-26-022614.md) | [24.8](/filings/0001493152-26-037576.md) |
| Total liabilities | $m | [44.0](/filings/0001493152-23-040323.md) | [49.2](/filings/0001493152-25-010978.md) | [83.7](/filings/0001493152-24-019459.md) | [60.8](/filings/0001493152-24-031150.md) | [74.8](/filings/0001493152-24-045340.md) | [64.9](/filings/0001493152-26-010413.md) | [58.0](/filings/0001641172-25-010516.md) | [82.7](/filings/0001641172-25-023716.md) | [59.9](/filings/0001493152-25-021723.md) | [60.4](/filings/0001493152-26-037576.md) | [53.6](/filings/0001493152-26-022614.md) | [51.4](/filings/0001493152-26-037576.md) |
| Long-term debt | $m | not reported | not reported | [18.1](/filings/0001493152-24-019459.md) | [16.1](/filings/0001493152-24-031150.md) | [14.2](/filings/0001493152-24-045340.md) | [13.0](/filings/0001493152-26-010413.md) | [11.1](/filings/0001641172-25-010516.md) | [14.0](/filings/0001641172-25-023716.md) | [10.9](/filings/0001493152-25-021723.md) | [7.8](/filings/0001493152-26-037576.md) | [4.8](/filings/0001493152-26-022614.md) | [1.7](/filings/0001493152-26-037576.md) |
| Current portion of debt | $m | not reported | not reported | not reported | [2.2](/filings/0001493152-24-031150.md) | [4.4](/filings/0001493152-24-045340.md) | [5.9](/filings/0001493152-26-010413.md) | [8.1](/filings/0001641172-25-010516.md) | [5.6](/filings/0001641172-25-023716.md) | [8.9](/filings/0001493152-25-021723.md) | [12.2](/filings/0001493152-26-037576.md) | [13.3](/filings/0001493152-26-022614.md) | [13.3](/filings/0001493152-26-037576.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [22.0](/filings/0001493152-24-045340.md) | [14.8](/filings/0001493152-26-010413.md) | [(8.9)](/filings/0001641172-25-023716.md) | [73.2](/filings/0001493152-25-021723.md) | [45.8](/filings/0001493152-25-021723.md) | [44.0](/filings/0001493152-26-037576.md) | [41.4](/filings/0001493152-26-037576.md) | [164](/filings/0001493152-26-037576.md) | [171](/filings/0001493152-25-021723.md) | [159](/filings/0001493152-26-037576.md) | [145](/filings/0001493152-26-037576.md) | [128](/filings/0001493152-26-037576.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(5.7) d](/filings/0001493152-24-045340.md) | [(9.2) d](/filings/0001493152-25-010978.md) | [(14.5)](/filings/0001641172-25-010516.md) | [(12.7) d](/filings/0001641172-25-023716.md) | [(12.2) d](/filings/0001493152-25-021723.md) | [(16.6) d](/filings/0001493152-26-010413.md) | [(18.4)](/filings/0001493152-26-022614.md) | [(18.8) d](/filings/0001493152-26-037576.md) | [(21.2) d](/filings/0001493152-25-021723.md) | [(18.0) d](/filings/0001493152-26-010413.md) | [(19.8)](/filings/0001493152-26-022614.md) | [(17.5) d](/filings/0001493152-26-037576.md) |
| Capital expenditure | $m | [0.0 d](/filings/0001493152-24-045340.md) | [0.0 d](/filings/0001493152-25-010978.md) | [0.7](/filings/0001641172-25-010516.md) | [0.7 d](/filings/0001641172-25-023716.md) | [0.4 d](/filings/0001493152-25-021723.md) | [0.6 d](/filings/0001493152-26-010413.md) | [1.4](/filings/0001493152-26-022614.md) | [2.9 d](/filings/0001493152-26-037576.md) | [2.5 d](/filings/0001493152-25-021723.md) | [1.2 d](/filings/0001493152-26-010413.md) | [0.9](/filings/0001493152-26-022614.md) | [0.5 d](/filings/0001493152-26-037576.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [6.4](/filings/0001493152-23-040323.md) | [16.9](/filings/0001493152-24-019459.md) | [18.0](/filings/0001493152-24-031150.md) | [24.8](/filings/0001493152-24-045340.md) | [27.3](/filings/0001641172-25-010516.md) | [51.2](/filings/0001641172-25-023716.md) | [48.1](/filings/0001493152-25-021723.md) | [49.8](/filings/0001493152-26-022614.md) | [66.6](/filings/0001493152-26-037576.md) | [54.2](/filings/0001493152-25-021723.md) | [56.6](/filings/0001493152-26-022614.md) | [57.0](/filings/0001493152-26-037576.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 57,184,017 at 2026-08-10, from the cover of the [10-Q filed 2026-08-13](/filings/0001493152-26-037576.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.