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Business Combination (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Business Combinations [Abstract] |  |
Reconciles of Business Combination to Condensed Consolidated Statement | The following table reconciles the elements of the Business Combination to the condensed consolidated statement of cash flows and the condensed consolidated statement of changes in equity:
|  | December 31, 2023 |
Cash – CPUH trust (net of redemptions) |  | $ | 38,395 |
Cash – PIPE Investors |  |  | 37,922 |
Gross Proceeds |  |  | 76,317 |
Less: transaction costs paid |  |  | (14,665 | )
Net proceeds from the Business Combination |  |  | 61,652 |
Less: warrant liabilities assumed |  |  | (13,762 | )
Less: repayment of note assumed in the Business Combination |  |  | (2,500 | )
Less: accrued transaction costs at December 31, 2023 |  |  | (580 | )
Business Combination, net of transaction costs |  | $ | 44,810 |
| The following table reconciles the elements of the Business Combination to the consolidated statement of cash flows and the consolidated statement of changes in equity:
|  | December 31, 2023 |
Cash – CPUH trust (net of redemptions) |  | $ | 38,395 |
Cash – PIPE Investors |  |  | 37,922 |
Gross Proceeds |  |  | 76,317 |
Less: transaction costs paid |  |  | (14,665 | )
Net proceeds from the Business Combination (1) |  |  | 61,652 |
Less: warrant liabilities assumed (2) |  |  | (13,762 | )
Less: repayment of note assumed in the Business Combination (1) |  |  | (2,500 | )
Less: accrued transaction costs at December 31, 2023 (1) |  |  | (580 | )
Business Combination, net of transaction costs |  | $ | 44,810 |
(1) | The Net proceeds from the Business Combination, less the repayment of note assumed in the Business Combination, less the accrued transaction costs at December 31, 2023 are presented net in the consolidated statements of stockholders deficit within line “Reverse recapitalization, net of transaction costs (Note 3)”.
(2) | The warrant liabilities assumed are presented separately from the “Reverse recapitalization, net of transaction costs (Note 3)” line within the consolidated statements of stockholders deficit.
Number of Shares of Allurion Common Stock Outstanding | The number of shares of Allurion Common Stock outstanding immediately following the consummation of the Business Combination was as follows:
|  | Common Stock |
Legacy Allurion Equityholders (1) |  |  | 27,897,387 |
CPUH Stockholders (2) |  |  | 5,165,698 |
Shares Issued to PIPE Investors (2) |  |  | 5,386,695 |
Shares issued to RTW and Fortress (3) |  |  | 1,900,000 |
Shares issued to convertible note holders |  |  | 3,301,222 |
CPUH Sponsor Shares (2) |  |  | 3,262,711 |
Side Letter Termination Shares (3) |  |  | 387,696 |
Total shares of Common Stock immediately after Business Combination |  |  | 47,301,409 |
(1) | Consists of Legacy Allurion common stock and Legacy Allurion preferred stock, plus the issuance of common stock in connection with the vesting of RSUs at closing, less the Gaur Trust Contributed Shares (as defined below).
(2) | The CPUH Stockholders shares, PIPE shares, and CPUH Sponsor shares are presented combined within the condensed consolidated statements of stockholders deficit on the “Reverse recapitalization, net of transaction costs” line, which is less the Gaur Trust Contributed Shares.
(3) | The shares issued to RTW and Fortress and the Side Letter Termination shares are presented combined within the condensed consolidated statements of stockholders deficit on the “Derecognition of liabilities associated with the Backstop Shares, Hunter shares, and additional RTW and Fortress shares and issuance of related shares” line.
| The number of shares of Allurion Common Stock outstanding immediately following the consummation of the Business Combination was as follows:
|  | Common Stock |
Legacy Allurion Equityholders (1) |  |  | 27,897,387 |
CPUH Stockholders (2) |  |  | 5,165,698 |
Shares Issued to PIPE Investors (2) |  |  | 5,386,695 |
Shares issued to RTW and Fortress (3) |  |  | 1,900,000 |
Shares issued to convertible note holders |  |  | 3,301,222 |
CPUH Sponsor Shares (2) |  |  | 3,262,711 |
Side Letter Termination Shares (3) |  |  | 387,696 |
Total shares of Common Stock immediately after Business Combination |  |  | 47,301,409 |
(1) | Consists of Legacy Allurion common stock and Legacy Allurion preferred stockholders, plus the issuance of common stock in connection with the vesting of RSUs at closing, less the Gaur Contributed Shares (as defined below).
(2) | The CPUH Stockholders shares, PIPE shares, and CPUH Sponsor shares are presented combined within the consolidated statements of redeemable convertible preferred stock and stockholders deficit on the “Reverse recapitalization, net of transaction costs” line, which is less the Gaur Contributed Shares (as defined below).
(3) | The shares issued to RTW and Fortress and the Side Letter Termination shares are presented combined within the consolidated statements of redeemable convertible preferred stock and stockholders deficit on the “Derecognition of liabilities associated with the Backstop Shares, Hunter shares, and additional RTW and Fortress shares and issuance of related shares” line.

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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