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Capital Stock and Stockholders' Deficit (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Equity [Abstract]

Schedule of Preferred Stock and Common Stock

The following table summarizes details of Legacy Allurion Preferred Stock authorized, issued, and outstanding immediately prior to the Business Combination (in thousands, except share amounts):

		Preferred Stock Authorized (1)				Preferred Stock Issued and Outstanding				Carrying Value
Series A Preferred Stock			2,276,786				2,276,786			$	1,542
Series A-1 Preferred Stock			1,513,028				1,486,048				2,842
Series B Preferred Stock			2,298,929				2,245,515				5,253
Series C Preferred Stock			8,113,616				7,927,446				39,122
Series D-1 Preferred Stock			1,684,565				842,283				9,614
Series D-2 Preferred Stock			3,644,616				3,644,616				24,054
Series D-3 Preferred Stock			1,498,348				1,498,348				14,789
Total			21,029,888				19,921,042			$	97,216

The number of shares of Common Stock that have been reserved for the potential conversion or exercise, as applicable, of the Company’s securities as of December 31, 2023, is as follows:

Outstanding options to purchase common stock			3,886,038
Restricted Stock Units			643,635
Warrants to purchase preferred stock (as converted to warrants to purchase common stock)			138,857
Warrants to purchase common stock			264,801
Public warrants to purchase common stock			18,759,838
Earn-Out shares			9,000,000
Total			32,693,169

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

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