---
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"
generated_at: "2026-05-31T10:11:54.543347+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Abeona reports Q2 net income of $7.4M; FDA aligned on pz-cel BLA resubmission for 2H 2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-031146
- JSON: https://secwatch.observer/filing/0001493152-24-031146.json
- Plain text: https://secwatch.observer/filing/0001493152-24-031146.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.