{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-031146","form_type":"8-K","ticker":"ABEO","cik":"0000318306","company_name":"ABEONA THERAPEUTICS INC.","filed_at":"2024-08-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.485762+00:00","generated_at":"2026-05-31T10:11:54.543347+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Abeona reports Q2 net income of $7.4M; FDA aligned on pz-cel BLA resubmission for 2H 2024","bullets":["Net income of $7.4M in Q2 2024 (includes $24.9M gain on warrant liabilities) vs net loss of $16.7M in Q2 2023.","Cash, cash equivalents, short-term investments and restricted cash total $123.0M as of June 30, 2024.","Completed Type A meeting with FDA; preliminary alignment on CMC items; BLA resubmission for pz-cel on track for 2H 2024.","Upon BLA acceptance, FDA expected to set PDUFA action date six months from submission date.","Closed $75M underwritten securities offering in May 2024; $50M credit facility available; cash runway into 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-031146","json":"https://secwatch.observer/filing/0001493152-24-031146.json","markdown":"https://secwatch.observer/filing/0001493152-24-031146.md","text":"https://secwatch.observer/filing/0001493152-24-031146.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318306/000149315224031146/0001493152-24-031146-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318306/000149315224031146/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:11:54.543347+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}