3.24.2.u1 html 268 312 1 false 74 0 false 7 false false R1.htm 00000001 - Document - Cover Sheet http://abeonatherapeutics.com/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - Condensed Consolidated Balance Sheets Sheet http://abeonatherapeutics.com/role/BalanceSheets Condensed Consolidated Balance Sheets Statements 2 false false R3.htm 00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Sheet http://abeonatherapeutics.com/role/BalanceSheetsParenthetical Condensed Consolidated Balance Sheets (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) Sheet http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveIncomeLoss Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) Statements 4 false false R5.htm 00000005 - Statement - Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) Sheet http://abeonatherapeutics.com/role/StatementsOfStockholdersEquityDeficit Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) Statements 5 false false R6.htm 00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Sheet http://abeonatherapeutics.com/role/StatementsOfCashFlows Condensed Consolidated Statements of Cash Flows (Unaudited) Statements 6 false false R7.htm 995410 - Disclosure - Pay vs Performance Disclosure Sheet http://xbrl.sec.gov/ecd/role/PvpDisclosure Pay vs Performance Disclosure Notes 7 false false R8.htm 995445 - Disclosure - Insider Trading Arrangements Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements Insider Trading Arrangements Notes 8 false false R9.htm 995512 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES Sheet http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 995513 - Disclosure - SHORT-TERM INVESTMENTS Sheet http://abeonatherapeutics.com/role/Short-termInvestments SHORT-TERM INVESTMENTS Notes 10 false false R11.htm 995514 - Disclosure - PROPERTY AND EQUIPMENT, NET Sheet http://abeonatherapeutics.com/role/PropertyAndEquipmentNet PROPERTY AND EQUIPMENT, NET Notes 11 false false R12.htm 995515 - Disclosure - FAIR VALUE MEASUREMENTS Sheet http://abeonatherapeutics.com/role/FairValueMeasurements FAIR VALUE MEASUREMENTS Notes 12 false false R13.htm 995516 - Disclosure - SETTLEMENT LIABILITY Sheet http://abeonatherapeutics.com/role/SettlementLiability SETTLEMENT LIABILITY Notes 13 false false R14.htm 995517 - Disclosure - ACCRUED EXPENSES Sheet http://abeonatherapeutics.com/role/AccruedExpenses ACCRUED EXPENSES Notes 14 false false R15.htm 995518 - Disclosure - LEASES Sheet http://abeonatherapeutics.com/role/Leases LEASES Notes 15 false false R16.htm 995519 - Disclosure - DEBT Sheet http://abeonatherapeutics.com/role/Debt DEBT Notes 16 false false R17.htm 995520 - Disclosure - EQUITY Sheet http://abeonatherapeutics.com/role/Equity EQUITY Notes 17 false false R18.htm 995521 - Disclosure - STOCK-BASED COMPENSATION Sheet http://abeonatherapeutics.com/role/Stock-basedCompensation STOCK-BASED COMPENSATION Notes 18 false false R19.htm 995522 - Disclosure - LICENSE/SUPPLIER AGREEMENT Sheet http://abeonatherapeutics.com/role/LicensesupplierAgreement LICENSE/SUPPLIER AGREEMENT Notes 19 false false R20.htm 995523 - Disclosure - SUBSEQUENT EVENTS Sheet http://abeonatherapeutics.com/role/SubsequentEvents SUBSEQUENT EVENTS Notes 20 false false R21.htm 995524 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 21 false false R22.htm 995525 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies 22 false false R23.htm 995526 - Disclosure - SHORT-TERM INVESTMENTS (Tables) Sheet http://abeonatherapeutics.com/role/Short-termInvestmentsTables SHORT-TERM INVESTMENTS (Tables) Tables http://abeonatherapeutics.com/role/Short-termInvestments 23 false false R24.htm 995527 - Disclosure - PROPERTY AND EQUIPMENT, NET (Tables) Sheet http://abeonatherapeutics.com/role/PropertyAndEquipmentNetTables PROPERTY AND EQUIPMENT, NET (Tables) Tables http://abeonatherapeutics.com/role/PropertyAndEquipmentNet 24 false false R25.htm 995528 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) Sheet http://abeonatherapeutics.com/role/FairValueMeasurementsTables FAIR VALUE MEASUREMENTS (Tables) Tables http://abeonatherapeutics.com/role/FairValueMeasurements 25 false false R26.htm 995529 - Disclosure - ACCRUED EXPENSES (Tables) Sheet http://abeonatherapeutics.com/role/AccruedExpensesTables ACCRUED EXPENSES (Tables) Tables http://abeonatherapeutics.com/role/AccruedExpenses 26 false false R27.htm 995530 - Disclosure - LEASES (Tables) Sheet http://abeonatherapeutics.com/role/LeasesTables LEASES (Tables) Tables http://abeonatherapeutics.com/role/Leases 27 false false R28.htm 995531 - Disclosure - DEBT (Tables) Sheet http://abeonatherapeutics.com/role/DebtTables DEBT (Tables) Tables http://abeonatherapeutics.com/role/Debt 28 false false R29.htm 995532 - Disclosure - STOCK-BASED COMPENSATION (Tables) Sheet http://abeonatherapeutics.com/role/Stock-basedCompensationTables STOCK-BASED COMPENSATION (Tables) Tables http://abeonatherapeutics.com/role/Stock-basedCompensation 29 false false R30.htm 995533 - Disclosure - SCHEDULE OF COMPUTATION OF THE NUMERATORS AND DENOMINATORS USED IN THE BASIC AND DILUTED NET LOSS PER SHARE AMOUNTS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfComputationOfNumeratorsAndDenominatorsUsedInBasicAndDilutedNetLossPerShareAmountsDetails SCHEDULE OF COMPUTATION OF THE NUMERATORS AND DENOMINATORS USED IN THE BASIC AND DILUTED NET LOSS PER SHARE AMOUNTS (Details) Details 30 false false R31.htm 995534 - Disclosure - SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) Details 31 false false R32.htm 995535 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Details http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables 32 false false R33.htm 995536 - Disclosure - SCHEDULE OF AVAILABLE FOR SALE SHORT-TERM INVESTMENTS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfAvailableForSaleShort-termInvestmentsDetails SCHEDULE OF AVAILABLE FOR SALE SHORT-TERM INVESTMENTS (Details) Details 33 false false R34.htm 995537 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative) Sheet http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative SHORT-TERM INVESTMENTS (Details Narrative) Details http://abeonatherapeutics.com/role/Short-termInvestmentsTables 34 false false R35.htm 995538 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails SCHEDULE OF PROPERTY AND EQUIPMENT (Details) Details 35 false false R36.htm 995539 - Disclosure - PROPERTY AND EQUIPMENT, NET (Details Narrative) Sheet http://abeonatherapeutics.com/role/PropertyAndEquipmentNetDetailsNarrative PROPERTY AND EQUIPMENT, NET (Details Narrative) Details http://abeonatherapeutics.com/role/PropertyAndEquipmentNetTables 36 false false R37.htm 995540 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details) Details 37 false false R38.htm 995541 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetails SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) Details 38 false false R39.htm 995542 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) (Parenthetical) Sheet http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) (Parenthetical) Details 39 false false R40.htm 995543 - Disclosure - SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfActivityOfWarrantLiabilitiesDetails SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES (Details) Details 40 false false R41.htm 995544 - Disclosure - SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfEstimateFairValueOfWarrantsDetails SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS (Details) Details 41 false false R42.htm 995545 - Disclosure - SCHEDULE OF ACTIVITY OF DERIVATIVE LIABILITIES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfActivityOfDerivativeLiabilitiesDetails SCHEDULE OF ACTIVITY OF DERIVATIVE LIABILITIES (Details) Details 42 false false R43.htm 995546 - Disclosure - SCHEDULE OF ESTIMATE FAIR VALUE OF DERIVATIVES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfEstimateFairValueOfDerivativesDetails SCHEDULE OF ESTIMATE FAIR VALUE OF DERIVATIVES (Details) Details 43 false false R44.htm 995547 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative) Sheet http://abeonatherapeutics.com/role/FairValueMeasurementsDetailsNarrative FAIR VALUE MEASUREMENTS (Details Narrative) Details http://abeonatherapeutics.com/role/FairValueMeasurementsTables 44 false false R45.htm 995548 - Disclosure - SETTLEMENT LIABILITY (Details Narrative) Sheet http://abeonatherapeutics.com/role/SettlementLiabilityDetailsNarrative SETTLEMENT LIABILITY (Details Narrative) Details http://abeonatherapeutics.com/role/SettlementLiability 45 false false R46.htm 995549 - Disclosure - SCHEDULE OF ACCRUED EXPENSES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfAccruedExpensesDetails SCHEDULE OF ACCRUED EXPENSES (Details) Details 46 false false R47.htm 995550 - Disclosure - SUMMARY OF OPERATING LEASE LIABILITIES (Details) Sheet http://abeonatherapeutics.com/role/SummaryOfOperatingLeaseLiabilitiesDetails SUMMARY OF OPERATING LEASE LIABILITIES (Details) Details 47 false false R48.htm 995551 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails SCHEDULE OF COMPONENTS OF LEASE COST (Details) Details 48 false false R49.htm 995552 - Disclosure - SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details) Details 49 false false R50.htm 995553 - Disclosure - SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfFutureCashReceiptsFromOperatingSubleaseDetails SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE (Details) Details 50 false false R51.htm 995554 - Disclosure - LEASES (Details Narrative) Sheet http://abeonatherapeutics.com/role/LeasesDetailsNarrative LEASES (Details Narrative) Details http://abeonatherapeutics.com/role/LeasesTables 51 false false R52.htm 995555 - Disclosure - SCHEDULE OF COMPANY DEBT AND NET OF DEBT ISSUANCE COSTS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfCompanyDebtAndNetOfDebtIssuanceCostsDetails SCHEDULE OF COMPANY DEBT AND NET OF DEBT ISSUANCE COSTS (Details) Details 52 false false R53.htm 995556 - Disclosure - SCHEDULE OF FUTURE PAYMENT OBLIGATIONS (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfFuturePaymentObligationsDetails SCHEDULE OF FUTURE PAYMENT OBLIGATIONS (Details) Details 53 false false R54.htm 995557 - Disclosure - DEBT (Details Narrative) Sheet http://abeonatherapeutics.com/role/DebtDetailsNarrative DEBT (Details Narrative) Details http://abeonatherapeutics.com/role/DebtTables 54 false false R55.htm 995558 - Disclosure - EQUITY (Details Narrative) Sheet http://abeonatherapeutics.com/role/EquityDetailsNarrative EQUITY (Details Narrative) Details http://abeonatherapeutics.com/role/Equity 55 false false R56.htm 995559 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails SCHEDULE OF STOCK BASED COMPENSATION (Details) Details 56 false false R57.htm 995560 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfStockOptionActivityDetails SCHEDULE OF STOCK OPTION ACTIVITY (Details) Details 57 false false R58.htm 995561 - Disclosure - SCHEDULE OF RESTRICTED STOCK AWARD ACTIVITY (Details) Sheet http://abeonatherapeutics.com/role/ScheduleOfRestrictedStockAwardActivityDetails SCHEDULE OF RESTRICTED STOCK AWARD ACTIVITY (Details) Details 58 false false R59.htm 995562 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative) Sheet http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative STOCK-BASED COMPENSATION (Details Narrative) Details http://abeonatherapeutics.com/role/Stock-basedCompensationTables 59 false false R60.htm 995563 - Disclosure - LICENSE/SUPPLIER AGREEMENT (Details Narrative) Sheet http://abeonatherapeutics.com/role/LicensesupplierAgreementDetailsNarrative LICENSE/SUPPLIER AGREEMENT (Details Narrative) Details http://abeonatherapeutics.com/role/LicensesupplierAgreement 60 false false R61.htm 995564 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) Sheet http://abeonatherapeutics.com/role/SubsequentEventsDetailsNarrative SUBSEQUENT EVENTS (Details Narrative) Details http://abeonatherapeutics.com/role/SubsequentEvents 61 false false All Reports Book All Reports abeo-20240630.xsd abeo-20240630_cal.xml abeo-20240630_def.xml abeo-20240630_lab.xml abeo-20240630_pre.xml form10-q.htm http://fasb.org/us-gaap/2024 http://xbrl.sec.gov/dei/2024 http://xbrl.sec.gov/ecd/2024 true true