XML 56 R40.htm IDEA: XBRL DOCUMENT
v3.24.3

Redeemable Convertible Preferred Stock and Stockholders' Deficit (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Equity [Abstract] |  |
Summary of Reserved for Issuance Upon the Potential Conversion or Exercise | The number of shares of Common Stock that have been reserved for issuance upon the potential conversion or exercise, as applicable, of the Company’s securities as of September 30, 2024, is as follows:
Outstanding options to purchase Common Stock |  |  | 7,108,316 |
Restricted Stock Units |  |  | 530,778 |
Warrants to purchase Common Stock |  |  | 19,231,301 |
Shares of Common Stock issued upon the exercise of Public Warrants |  |  | 18,759,554 |
Series A Preferred Stock |  |  | 2,260,159 |
Earn-Out Shares |  |  | 9,000,000 |
Convertible Notes |  |  | 479,196 |
Total |  |  | 57,369,304 |
Summary of Warrants to Purchase the Classes of Preferred Stock and Common Stock Outstanding | As of September 30, 2024, there were 403,658 Rollover Warrants outstanding to purchase Common Stock. Upon the closing of the Business Combination, certain Legacy Allurion preferred stock and Legacy Allurion common stock warrants that were converted into Rollover Warrants were determined to be equity classified. In connection with the Public Offering and Private Placement, we issued the Public Offering Warrants and Private Placement Warrants. As of September 30, 2024, there were 16,567,484 Public Offering Warrants and 2,260,159 Private Placement Warrants outstanding to purchase Common Stock.
September 30, 2024 |
Issuance Date |  | Remaining Contractual Term (in years) |  |  | Underlying Equity Instrument |  | Balance Sheet Classification |  |  | Shares Issuable Upon Exercise of Warrant |  |  | Weighted Average Exercise Price |
12/1/2014 |  |  | 0.2 |  |  | Common Stock |  |  | Equity |  |  |  | 44,272 |  |  | $ | 2.44 |
3/30/2021 |  |  | 6.5 |  |  | Common Stock |  |  | Liability |  |  |  | 130,053 |  |  |  | 6.73 |
9/15/2022 |  |  | 8.0 |  |  | Common Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
6/4/2022 |  |  | 7.7 |  |  | Common Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
1/17/2017 |  |  | 2.3 |  |  | Common Stock |  |  | Equity |  |  |  | 73,349 |  |  |  | 0.02 |
8/3/2017 |  |  | 2.8 |  |  | Common Stock |  |  | Equity |  |  |  | 9,779 |  |  |  | 1.13 |
9/8/2017 |  |  | 2.9 |  |  | Common Stock |  |  | Liability |  |  |  | 28,764 |  |  |  | 1.05 |
6/19/2018 |  |  | 3.7 |  |  | Common Stock |  |  | Liability |  |  |  | 17,977 |  |  |  | 1.05 |
6/25/2019 |  |  | 4.7 |  |  | Common Stock |  |  | Liability |  |  |  | 8,988 |  |  |  | 1.05 |
7/1/2024 |  |  | 4.8 |  |  | Common Stock |  |  | Liability |  |  |  | 18,827,643 |  |  |  | 1.20 |
|  |  |  |  |  |  |  |  |  |  |  |  | 19,231,301 |  |  |  |  |
December 31, 2023 |
Issuance Date |  | Remaining Contractual Term (in years) |  |  | Underlying Equity Instrument |  | Balance Sheet Classification |  |  | Shares Issuable Upon Exercise of Warrant |  |  | Weighted Average Exercise Price |
12/1/2014 |  |  | 0.9 |  |  | Common Stock |  |  | Equity |  |  |  | 44,272 |  |  | $ | 2.44 |
3/30/2021 |  |  | 7.2 |  |  | Common Stock |  |  | Liability |  |  |  | 130,053 |  |  |  | 6.73 |
9/15/2022 |  |  | 8.7 |  |  | Common Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
6/4/2022 |  |  | 8.4 |  |  | Common Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
1/17/2017 |  |  | 3.0 |  |  | Common Stock |  |  | Equity |  |  |  | 73,349 |  |  |  | 0.02 |
8/3/2017 |  |  | 3.6 |  |  | Common Stock |  |  | Equity |  |  |  | 9,779 |  |  |  | 1.13 |
9/8/2017 |  |  | 3.7 |  |  | Common Stock |  |  | Liability |  |  |  | 28,764 |  |  |  | 1.05 |
6/19/2018 |  |  | 4.5 |  |  | Common Stock |  |  | Liability |  |  |  | 17,977 |  |  |  | 1.05 |
6/25/2019 |  |  | 5.5 |  |  | Common Stock |  |  | Liability |  |  |  | 8,988 |  |  |  | 1.05 |
|  |  |  |  |  |  |  |  |  |  |  |  | 403,658 |  |  |  |  |
| As of December 31, 2023, there were 403,658 such Rollover Warrants outstanding to purchase Common Stock. Upon the closing of the Business Combination, certain Legacy Allurion preferred stock and Legacy Allurion common stock warrants that were converted into Rollover Warrants were determined to be equity classified.
December 31, 2023 |
Issuance Date |  | Remaining Contractual Term (in years) |  |  | Underlying Equity Instrument |  | Balance Sheet Classification |  |  | Shares Issuable Upon Exercise of Warrant |  |  | Weighted Average Exercise Price |
12/1/2014 |  |  | 0.9 |  |  | Common stock |  |  | Equity |  |  |  | 44,272 |  |  | $ | 2.44 |
3/30/2021 |  |  | 7.2 |  |  | Common stock |  |  | Liability |  |  |  | 130,053 |  |  |  | 6.73 |
9/15/2022 |  |  | 8.7 |  |  | Common stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
6/4/2022 |  |  | 8.4 |  |  | Common stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
1/17/2017 |  |  | 3.0 |  |  | Common stock |  |  | Equity |  |  |  | 73,349 |  |  |  | 0.02 |
8/3/2017 |  |  | 3.6 |  |  | Common stock |  |  | Equity |  |  |  | 9,779 |  |  |  | 1.13 |
9/8/2017 |  |  | 3.7 |  |  | Common stock |  |  | Liability |  |  |  | 28,764 |  |  |  | 1.05 |
6/19/2018 |  |  | 4.5 |  |  | Common stock |  |  | Liability |  |  |  | 17,977 |  |  |  | 1.05 |
6/25/2019 |  |  | 5.5 |  |  | Common stock |  |  | Liability |  |  |  | 8,988 |  |  |  | 1.05 |
|  |  |  |  |  |  |  |  |  |  |  |  | 403,658 |  |  |  |  |
December 31, 2022 |
Issuance Date |  | Remaining Contractual Term (in years) |  |  | Underlying Equity Instrument |  | Balance Sheet Classification |  |  | Shares Issuable Upon Exercise of Warrant |  |  | Weighted Average Exercise Price |
4/1/2013 |  |  | 0.2 |  |  | Series A-1 Preferred Stock |  |  | Liability |  |  |  | 16,557 |  |  | $ | 1.95 |
12/1/2014 |  |  | 1.9 |  |  | Series B Preferred Stock |  |  | Liability |  |  |  | 60,768 |  |  |  | 2.44 |
3/30/2021 |  |  | 8.2 |  |  | Series C Preferred Stock |  |  | Liability |  |  |  | 130,053 |  |  |  | 6.73 |
9/15/2022 |  |  | 9.7 |  |  | Series D-1 Preferred Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
6/4/2022 |  |  | 9.4 |  |  | Series D-1 Preferred Stock |  |  | Liability |  |  |  | 45,238 |  |  |  | 12.14 |
1/17/2017 |  |  | 4.0 |  |  | Common stock |  |  | Liability |  |  |  | 73,349 |  |  |  | 0.02 |
8/3/2017 |  |  | 4.6 |  |  | Common stock |  |  | Liability |  |  |  | 9,779 |  |  |  | 1.13 |
9/8/2017 |  |  | 4.7 |  |  | Common stock |  |  | Liability |  |  |  | 28,764 |  |  |  | 1.05 |
6/19/2018 |  |  | 5.5 |  |  | Common stock |  |  | Liability |  |  |  | 17,977 |  |  |  | 1.05 |
6/25/2019 |  |  | 6.5 |  |  | Common stock |  |  | Liability |  |  |  | 8,988 |  |  |  | 1.05 |
|  |  |  |  |  |  |  |  |  |  |  |  | 436,711 |  |  |  |  |

X
- Definition Schedule of common stock reserved for future issuance. + References No definition available. + Details
Name: | alur_ScheduleOfCommonStockReservedForFutureIssuanceTableTextBlock
Namespace Prefix: | alur_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-1 + Details
Name: | us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration