Share-based Compensation (Tables)

6 Months Ended

Jun. 30, 2024

Share-based Compensation

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

	Six Months Ended
	June 30,
	2024	2023
Expected volatility	47% – 50%	74% – 80%
Risk-free interest rate	4.1% – 4.3%	3.61% – 3.66%
Expected life (in years)	5.27-6.25	5.50 – 6.25
Expected dividend yield	—	—

ABP Sub Inc. 2019 Incentive Award Plan

Share-based Compensation

Schedule of stock option activity

		Weighted
		Average
	Number of	Exercise
	Shares	Price
Successor
Outstanding, January 1, 2024	3,515,219	$	10.00
Options granted	—		—
Options forfeited	(63,748)		10.00
Outstanding, June 30, 2024	3,451,471		10.00
Exercisable, June 30, 2024	—	$	—

Summary of restricted stock units activity

		Weighted
		Average
	Number of	Grant Date
	Shares	Fair Value
Successor
Outstanding, January 1, 2024	1,012,994	$	10.84
Granted	—		—
Vested	(160,063)		10.84
Forfeited	(32,678)		10.84
Outstanding, June 30, 2024	820,253	$	10.84

AEON Biopharma Inc 2023 Incentive Award Plan

Share-based Compensation

Schedule of stock option activity

		Weighted
		Average
	Number of	Exercise
	Shares	Price
Outstanding, January 1, 2024	331,753	$	5.47
Options granted	698,360		13.26
Options forfeited	(88,229)		—
Outstanding, June 30, 2024	941,884	$	10.75
Exercisable, June 30, 2024	—	$	—