ABEONA THERAPEUTICS INC.
ABEONA THERAPEUTICS INC.
ABEONA THERAPEUTICS INC. (ABEO) — SEC Financial Statements & Analysis
ABEONA THERAPEUTICS INC. (ABEO) files its annual 10-K and quarterly 10-Q reports directly with the SEC. The financial data below is sourced as-filed from EDGAR — balance sheet, income statement, and cash flow as reported, without normalization or third-party adjustments.
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Financial Statements
Values in Millions ($) | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets | |||||||||||||||||
Assets Current | |||||||||||||||||
Cash And Cash Equivalents At Carrying Value | 61 | 78 | 83 | 164 | 16 | 23 | 16 | 34 | 18 | 14 | 5 | 6 | |||||
Short Term Investments | 107 | 113 | 124 | 62 | 68 | 74 | 94 | 88 | 45 | 38 | 49 | 31 | |||||
Restricted Cash | - | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Accounts Receivable Net Current | 6 | 6 | - | - | - | - | - | - | - | - | - | 4 | |||||
Inventory Net | 6 | 5 | 5 | 3 | - | - | - | - | - | - | - | - | |||||
Other Receivables Net Current | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||
Prepaid Expense And Other Assets Current | 2 | 1 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | |||||
Assets Current | 183 | 205 | 216 | 232 | 88 | 101 | 113 | 126 | 67 | 56 | 57 | 44 | |||||
Property Plant And Equipment Net | 11 | 10 | 10 | 9 | 7 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |||||
Operating Lease Right Of Use Asset | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | |||||
Other Assets | - | - | - | - | - | - | - | - | - | - | 0 | 0 | |||||
Other Assets Noncurrent | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - | - | |||||
Assets | 198 | 220 | 231 | 246 | 99 | 109 | 121 | 134 | 75 | 64 | 66 | 54 | |||||
Liabilities And Stockhold… | |||||||||||||||||
Liabilities Current | |||||||||||||||||
Accounts Payable Current | 4 | 8 | 6 | 7 | 5 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | |||||
Accrued Liabilities Current | 5 | 8 | 7 | 5 | 4 | 6 | 5 | 5 | 3 | 6 | 4 | 4 | |||||
Long Term Debt Current | 13 | 12 | 9 | 6 | 8 | 6 | 4 | 2 | - | - | - | - | |||||
Operating Lease Liability Current | 1 | 1 | 0 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 2 | 2 | |||||
Other Loans Payable Current | - | - | - | - | - | - | - | - | 5 | 5 | - | - | |||||
Accrued Income Taxes Current | 0 | 0 | 0 | 16 | - | - | - | - | - | - | - | - | |||||
Other Liabilities Current | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities Current | 31 | 30 | 22 | 35 | 18 | 17 | 18 | 17 | 12 | 13 | 8 | 9 | |||||
Operating Lease Liability Noncurrent | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | |||||
Long Term Debt Noncurrent | 5 | 8 | 11 | 14 | 11 | 13 | 14 | 16 | 18 | - | - | - | |||||
Derivative Liabilities Noncurrent | - | - | - | - | - | - | - | 1 | 1 | - | - | - | |||||
Contract With Customer Liability Noncurrent | 0 | - | - | - | - | - | - | - | - | - | - | - | |||||
Derivative Liabilities | 14 | 19 | - | - | - | 32 | - | - | - | - | - | - | |||||
Liabilities | 54 | 60 | 60 | 83 | 58 | 65 | 75 | 61 | 84 | 49 | 44 | 44 | |||||
Stockholders Equity | |||||||||||||||||
Common Stock Value | 1 | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Additional Paid In Capital | 904 | 901 | 892 | 880 | 866 | 857 | 849 | 847 | 772 | 764 | 755 | 730 | |||||
Retained Earnings Accumulated Deficit | -759 | -742 | -722 | -716 | -825 | -813 | -804 | -774 | -781 | -750 | -733 | -721 | |||||
Accumulated Other Comprehensive Income Loss Net Of… | -0 | 0 | 0 | -0 | -0 | 0 | -0 | -0 | -0 | -0 | -0 | -0 | |||||
Stockholders Equity | 145 | 159 | 171 | 164 | 41 | 44 | 46 | 73 | -9 | 15 | 22 | 9 | |||||
Liabilities And Stockholders Equity | 198 | 220 | 231 | 246 | 99 | 109 | 121 | 134 | 75 | 64 | 66 | 54 | |||||
Preferred Stock Par Or Stated Value Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | |||||
Preferred Stock Shares Authorized | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |||||
Preferred Stock Shares Issued | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Preferred Stock Shares Outstanding | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Common Stock Par Or Stated Value Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | |||||
Common Stock Shares Authorized | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | |||||
Common Stock Shares Issued | 227 | 220 | 210 | 205 | 196 | 183 | 174 | 167 | 165 | 159 | 148 | 150 | |||||
Shares Outstanding | 57 | 55 | 52 | 51 | 49 | 46 | 43 | 42 | 28 | 27 | 25 | 21 | |||||
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | -4.38% | 12.08% | - | - | - | - | - | - | - | - | - | - |
| 2025 | 16.41% | 1.73% | 12.09% | -4.70% | -25.17% | -33.47% | -1.42% | 7.49% | 3.04% | 3.15% | 23.95% | 14.71% |
| 2024 | -9.34% | -3.61% | -0.21% | 12.12% | 30.51% | 26.26% | 1.34% | 1.18% | -6.89% | -10.51% | 2.53% | 31.13% |
| 2023 | - | - | - | 40.60% | 41.28% | 24.50% | 6.22% | 25.78% | -1.78% | 8.01% | -39.91% | -38.91% |
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Performance and Valuation Metrics
Metrics | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 5.89 | 6.93 | 9.74 | 6.73 | 4.90 | 6.08 | 6.12 | 7.48 | 5.61 | 4.15 | 6.81 | 4.67 | |||||
| Quick Ratio | 5.64 | 6.70 | 9.43 | 6.59 | 4.79 | 6.01 | 6.06 | 7.40 | 5.46 | 4.10 | 6.69 | 4.54 | |||||
| Working Capital | 151.94M | 175.34M | 193.95M | 197.75M | 70.14M | 84.27M | 94.24M | 109.06M | 54.84M | 42.32M | 48.85M | 34.60M | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | 0.37 | 0.38 | 0.35 | 0.51 | 1.40 | 1.47 | 1.63 | 0.83 | -9.43 | 3.32 | 2.00 | 4.73 | |||||
| Interest Coverage TTM | -25.97 | -23.92 | -21.13 | -18.01 | -16.36 | -15.26 | -18.78 | -25.35 | -38.95 | -112.76 | -96.23 | -83.32 | |||||
| Debt Ratio | 0.27 | 0.27 | 0.26 | 0.34 | 0.58 | 0.60 | 0.62 | 0.45 | 1.12 | 0.77 | 0.67 | 0.83 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 0.10 | 0.04 | 0.02 | 0.02 | 0.05 | 0.05 | -0.00 | 0.02 | 0.07 | 0.06 | 0.12 | 0.08 | |||||
| Days Sales Outstanding TTM | 155.64 | 314.68 | - | - | - | - | - | - | - | - | - | 208.86 | |||||
| Receivables Turnover TTM | 2.35 | 1.16 | - | - | - | - | - | - | - | - | - | 1.75 | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | 1.17 | 1.08 | 1.52 | 0.86 | -0.89 | -1.55 | -1.48 | -1.03 | -1.40 | -0.63 | -0.60 | -0.55 | |||||
| Free Cash Flow Per Share TTM | -1.51 | -1.59 | -1.52 | -1.36 | -1.27 | -1.42 | -1.05 | -1.09 | -1.49 | -1.75 | -1.70 | -2.39 | |||||
| Dividend Per Share TTM | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | 77.50% | 105.93% | 181.36% | 205.53% | 190.26% | 199.11% | -1,067.87% | 210.03% | 129.22% | 110.82% | 108.00% | 113.71% | |||||
| Operating Profit Margin TTM | -637.92% | -1,254.53% | -2,655.89% | -1,900.46% | -1,476.94% | -1,512.27% | 21,930.69% | -2,789.43% | -1,138.08% | -1,219.85% | -770.00% | -1,142.12% | |||||
| Net Profit Margin TTM | 454.86% | 998.36% | 2,628.47% | 1,459.51% | -937.51% | -1,501.04% | 25,643.32% | -2,585.99% | -1,765.12% | -1,402.38% | -734.77% | -999.90% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | 208.51% | 67.92% | -1,231.05% | 92.82% | 8.52% | 9.89% | -104.55% | -48.27% | 203.28% | 173.27% | 123.34% | 183.69% | |||||
| Net Income Growth (1Y) | -249.68% | -211.69% | -215.93% | -208.83% | -42.36% | 17.62% | 58.84% | 33.79% | 186.48% | 36.51% | -43.58% | -50.77% | |||||
| EPS Growth (1Y) | -231.59% | -186.58% | -202.77% | -182.90% | -68.37% | -38.74% | -18.08% | -39.75% | 77.29% | 0.39% | -70.78% | -68.27% | |||||
Valuation Metrics | |||||||||||||||||
| P/E TTM | 3.84 | 3.92 | 3.48 | 5.21 | -5.36 | -3.59 | -4.28 | -3.23 | -2.58 | -1.98 | -2.33 | -1.85 | |||||
| P/B | 1.75 | 1.75 | 1.67 | 1.82 | 5.72 | 5.19 | 6.64 | 2.32 | -22.30 | 7.22 | 4.74 | 7.77 | |||||
| P/S TTM | 17.45 | 39.14 | 91.41 | 76.07 | 50.28 | 53.85 | -1,097.03 | 83.40 | 45.60 | 27.72 | 17.15 | 18.47 | |||||
| Market Cap | 253.66M | 279.06M | 286.40M | 298.34M | 236.95M | 228.64M | 303.88M | 169.64M | 198.04M | 107.12M | 104.40M | 72.61M | |||||
| Enterprise Value | 210.37M | 220.66M | 222.93M | 154.03M | 239.96M | 224.24M | 306.46M | 153.24M | 198.56M | 108.60M | 99.35M | 66.39M | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | -85.24M | -84.30M | -82.36M | -71.29M | -63.00M | -58.46M | -50.57M | -43.72M | -40.64M | -37.34M | -42.09M | -43.09M | |||||
| Net Debt | -43.29M | -58.40M | -63.47M | -144.31M | 3.01M | -4.39M | 2.59M | -16.41M | 521.00K | 1.48M | -5.05M | -6.23M | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
| Altman B | |||||||||||||||||
| Altman C | |||||||||||||||||
| Altman D | |||||||||||||||||
| Altman E | |||||||||||||||||
| Altman Z-Score | |||||||||||||||||
| ROA TTM | |||||||||||||||||
| ROE TTM | |||||||||||||||||
| NOPAT TTM | |||||||||||||||||
| ROIC TTM | |||||||||||||||||
| Effective Tax Rate TTM | |||||||||||||||||
| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
| Free Cash Flow Yield TTM | |||||||||||||||||
| EV EBITDA TTM | |||||||||||||||||
| EV EBIT TTM | |||||||||||||||||
| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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