{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-019449","form_type":"8-K","ticker":"ABEO","cik":"0000318306","company_name":"ABEONA THERAPEUTICS INC.","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.537786+00:00","generated_at":"2026-06-01T23:46:54.151675+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 Q1 net loss $31.6M; BLA resubmission expected H2 2024; closed $75M offering","bullets":["Net loss $31.6M ($1.16/share) vs. $9.1M loss a year ago; cash $62.7M at March 31, up from $52.6M.","Closed $75M underwritten offering on May 7, 2024; cash runway extended into 2026.","FDA CRL in April 2024 cited CMC deficiencies; no efficacy/safety issues; BLA resubmission planned H2 2024.","R&D expense $7.2M (down 10% YoY); G&A expense $7.1M (up 78% YoY).","Entered $50M credit facility in Jan 2024, drew $20M first tranche."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-019449","json":"https://secwatch.observer/filing/0001493152-24-019449.json","markdown":"https://secwatch.observer/filing/0001493152-24-019449.md","text":"https://secwatch.observer/filing/0001493152-24-019449.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318306/000149315224019449/0001493152-24-019449-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318306/000149315224019449/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T23:46:54.151675+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":"901cc2d51002f3c9ee6178b4c5d7ad3b8fd4f450","claim":"ABEONA THERAPEUTICS INC. reported first quarter of 2024 results: net income Net loss was $31.6 million for the first quarter of 2024, or $1.16 loss per common share, EPS $1.16 loss per common share.","evidence_excerpt":"Abeona Therapeutics Inc. (Nasdaq: ABEO) today reported financial results for the first quarter of 2024","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318306/000149315224019449/0001493152-24-019449-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2024"},{"label":"Net income","value":"Net loss was $31.6 million for the first quarter of 2024, or $1.16 loss per common share"},{"label":"EPS","value":"$1.16 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"}