{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-027107","form_type":"8-K","ticker":"ABEO","cik":"0000318306","company_name":"ABEONA THERAPEUTICS INC.","filed_at":"2023-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.249080+00:00","generated_at":"2026-06-12T03:08:15.046536+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Abeona Therapeutics Q2 net loss $16.7M; on track for EB-101 BLA submission in Q3 2023","bullets":["Net loss $16.7M ($0.92/share) vs $7.9M ($1.36/share) in Q2 2022; revenue $3.5M from license.","Cash $37.1M at June 30; $25M July offering extends runway into Q4 2024.","BLA submission for EB-101 in RDEB on track for Q3 2023; pre-BLA briefing submitted to FDA.","Completed Process Performance Qualification runs for commercial production of EB-101.","Additional Phase 3 VIITAL efficacy/safety data presented at ISID and SPD meetings."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-027107","json":"https://secwatch.observer/filing/0001493152-23-027107.json","markdown":"https://secwatch.observer/filing/0001493152-23-027107.md","text":"https://secwatch.observer/filing/0001493152-23-027107.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318306/000149315223027107/0001493152-23-027107-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318306/000149315223027107/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T03:08:15.046536+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"510c1649b2418f006f2bfa48759e98673808f9c7","claim":"ABEONA THERAPEUTICS INC. reported second quarter of 2023 results: revenue $3.5 million, net income $16.7 million, EPS $0.92 loss per common share.","evidence_excerpt":"direct offering in July 2023, are sufficient resources to fund operations into the fourth quarter of 2024. License and other revenues in the second quarter of 2023 were $3.5 million, compared to $1.0 million in the second quarter of 2022. Research and development expenses for the three months ended June 30, 2023 were $8.5 million, compared to $6.7 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318306/000149315223027107/0001493152-23-027107-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of 2023"},{"label":"Revenue","value":"$3.5 million"},{"label":"Net income","value":"$16.7 million"},{"label":"EPS","value":"$0.92 loss per common share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}