Share-based Compensation Stock Incentive Plans (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

AEON 2013 Stock Incentive Plan

Share-based Compensation Stock Incentive Plans

Schedule of stock option activity

		Weighted
		Average
	Number of	Exercise
	Shares	Price
Predecessor
Outstanding, January 1, 2022	10,516,525	$	1.51
Options granted	—		—
Options forfeited	(821,635)		1.23
Outstanding, December 31, 2022	9,694,890		1.53
Exercisable, December 31, 2022	9,694,890	$	1.53
Outstanding, January 1, 2023	9,694,890	$	1.53
Options granted	—		—
Options forfeited	—		—
Options cancelled in connection with Merger	(9,694,890)		1.53
Outstanding, July 21, 2023	—		—
Exercisable, July 21, 2023	—	$	—

	December 31
	2022			2021
		Weighted			Weighted
		Average			Average
	Number of	Exercise		Number of	Exercise
	Shares	Price		Shares	Price
Outstanding, beginning of period	10,516,525	$	1.51	10,516,525	$	1.51
Options granted				—		—
Options forfeited	(821,635)	$	1.23	—		—
Outstanding, end of period	9,694,890	$	1.53	10,516,525	$	1.51
Exercisable, end of period	9,694,890	$	1.53	10,516,525	$	1.51

Summary of restricted stock units activity

		Weighted
		Average
	Number of	Exercise
	Shares	Price
Outstanding, July 22, 2023	—	$	—
Options granted	331,753		5.47
Options forfeited	—		—
Outstanding, September 30, 2023	331,753	$	5.47
Exercisable, September 30, 2023	—	$	—

ABP Sub Inc. 2019 Incentive Award Plan

Share-based Compensation Stock Incentive Plans

Schedule of stock option activity

		Weighted
		Average
	Number of	Exercise
	Shares	Price
Predecessor
Outstanding, January 1, 2022	38,172	$	986.36
Options granted	16,437		898.58
Options forfeited	(9,075)		965.92
Outstanding, December 31, 2022	45,534		958.75
Exercisable, December 31, 2022	23,155	$	958.86
Outstanding, January 1, 2023	45,534	$	958.75
Options granted	—		—
Options forfeited	(404)		1,021.98
Outstanding, July 21, 2023	45,130		959.06
Exercisable, July 21, 2023	30,968	$	956.64
Successor	—		—
Outstanding, July 22, 2023 (converted)	3,515,219	$	10.00
Options granted	—		—
Options forfeited	—		—
Outstanding, September 30, 2023	3,515,219		10.00
Exercisable, September 30, 2023	2,600,009	$	10.00

	December 31
	2022			2021
		Weighted
		Average			Weighted
	Number of	Exercise		Number of	Average
	Shares	Price		Shares	Exercise Price
Outstanding, beginning of period	38,172	$	986.36	27,555	$	929.08
Options granted	16,437		898.58	13,192		1,089.41
Options forfeited	9,075		965.92	2,575		901.40
Outstanding, end of period	45,534	$	958.75	38,172	$	986.36
Exercisable, end of period	23,155	$	958.56	13,061	$	942.69

Schedule of assumptions used in estimating the fair value of stock options

	Nine Months Ended
	September 30,
	2023	2022
Expected volatility	39% – 58%	47% – 61%
Risk-free interest rate	4.1% – 4.4%	1.87% – 3.92%
Expected life (in years)	3.00-6.25	5.75 – 6.25
Expected dividend yield	—	—

	December 31,
	2022	2021
Expected volatility	47% – 61%	56% – 60%
Risk-free interest rate	1.87% – 3.92%	0.79% – 1.33%
Expected life (in years)	5.75 – 6.25	5.30 – 6.25
Expected dividend yield	—	—

Summary of restricted stock units activity

		Weighted
		Average
	Number of	Grant Date
	Shares	Fair Value
Successor
Outstanding, July 22, 2023	—	$	—
Granted	1,169,366		10.84
Forfeited	—		—
Outstanding, September 30, 2023	1,169,366		10.84
Vested, September 30, 2023	127,801	$	10.84