Share-based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Share-based Compensation

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

	Nine Months Ended
	September 30,
	2024	2023
Expected volatility	47% – 87%	39% – 58%
Risk-free interest rate	3.7% – 4.3%	4.1% – 4.4%
Expected life (in years)	5.27 – 6.25	3.00 – 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, September 30, 2024	3,451,471	$	10.00
Exercisable, September 30, 2024	2,815,063	$	10.00

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	(32,679)	$	10.84
Outstanding, September 30, 2024	820,252	$	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	3,428,692		3.36
Options forfeited	(88,229)		11.26
Outstanding, September 30, 2024	3,672,216	$	3.36
Exercisable, September 30, 2024	254,238	$	2.70

Summary of restricted stock units activity

		Weighted
		Average
	Number of	Grant Date
	Shares	Fair Value
Outstanding, January 1, 2024	—		—
Granted	1,023,023	$	0.83
Vested	—		—
Forfeited	—		—
Outstanding, September 30, 2024	1,023,023	$	0.83