XML 94 R80.htm IDEA: XBRL DOCUMENT
v3.23.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Schedule of common stock subject to possible redemption | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ | ​ |  | Preferential |  | Carrying Value,
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Liquidation | ​ | Net of Issuance
​ | ​ | Shares | ​ | Shares Issued | ​ | Per Share | ​ | Value | ​ | Costs
​ | ​ | Authorized | ​ | and Outstanding | ​ | Preference | ​ | (in thousands) | ​ | (in thousands)
Series |  |  |  |  |  | ​ |  |  | ​ |  |  | ​ |
Series A |  | 7,393,333 |  | 2,505,508 | ​ | $ | 5.4779 | ​ | $ | 13,725 | ​ | $ | 13,819
Series A-1 |  | 4,107,414 |  | — | ​ |  | 5.4779 | ​ |  | — | ​ |  | —
Series A-2 |  | 4,846,750 |  | 4,846,750 | ​ |  | 5.4779 | ​ |  | 26,550 | ​ |  | 26,379
Series B |  | 20,520,678 |  | 6,244,395 | ​ |  | 7.3097 | ​ |  | 45,645 | ​ |  | 43,896
Series B-1 |  | 136,805 |  | — | ​ |  | 7.3097 | ​ |  | — | ​ |  | —
Series B-2 |  | 7,661,055 |  | 7,661,055 | ​ |  | 7.3097 | ​ |  | 56,000 | ​ |  | 53,855
​ |  | 44,666,035 |  | 21,257,708 | ​ | ​ | ​ | ​ | $ | 141,920 | ​ | $ | 137,949
Schedule of reconciliation of the net income (loss) per share of common stock | Basic and diluted net loss per share for the year ended December 31, 2021 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Year ended December 31, 2021 |  | ​ | ​
Net loss available to AEON common stockholders | ​ | $ | (55,637)
Weighted average common shares outstanding, basic and diluted | ​ |  | 126,252,622
Net loss per share attributable to AEON common stockholders, basic and diluted | ​ | $ | (0.44)
​ Basic and diluted net loss per share for the year end December 31, 2022 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Year Ended December 31, 2022 |  | ​ |
Net loss available to AEON common stockholders | ​ | $ | (52,556)
Weighted average common shares outstanding, basic and diluted | ​ |  | 138,825,356
Net loss per share attributable to AEON common stockholders, basic and diluted | ​ | $ | (0.38)
​ Basic and diluted net loss per share for the three months ended June 30, 2022 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Three Months Ended June 30, 2022 (unaudited) |  | ​ |
Net loss available to AEON common stockholders |  | $ | (2,497)
Weighted average common shares outstanding, basic and diluted | ​ | ​ | 138,825,356
Net loss per share attributable to AEON common stockholders, basic and diluted |  | $ | (0.02)
​ Basic and diluted net loss per share for the three months ended June 30, 2023 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Three Months Ended June 30, 2023 (unaudited) |  | ​ |
Net loss available to AEON common stockholders |  | $ | (15,379)
Weighted average common shares outstanding, basic and diluted | ​ | ​ | 138,825,356
Net loss per share attributable to AEON common stockholders, basic and diluted |  | $ | (0.11)
​ Basic and diluted net loss per share for the six months ended June 30, 2022 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Six Months Ended June 30, 2022 (unaudited) |  | ​ |
Net loss available to AEON common stockholders |  | $ | (7,553)
Weighted average common shares outstanding, basic and diluted | ​ |  | 138,825,356
Net loss per share attributable to AEON common stockholders, basic and diluted |  | $ | (0.05)
​ Basic and diluted net loss per share for the six months ended June 30, 2023 was calculated as follows (in thousands, except share and per share amounts): ​
​ | ​ | ​ | ​
Six Months Ended June 30, 2023 (unaudited) |  | ​ |
Net loss available to AEON common stockholders |  | $ | (33,018)
Weighted average common shares outstanding, basic and diluted | ​ |  | 138,825,356
Net loss per share attributable to AEON common stockholders, basic and diluted. |  | $ | (0.24)
PRIVETERRA ACQUISITION CORP. |  |
Schedule of common stock subject to possible redemption | ​
​ | ​ | ​ | ​
Class A common stock subject to possible redemption, December 31, 2022 |  | $ | 278,487,272
Plus: | ​ | ​ | ​
Waiver of Class A shares issuance costs | ​ |  | 4,436,712
Less: | ​ | ​ | ​
Redemption | ​ | ​ | (258,999,909)
Accretion of carrying value to redemption value | ​ | ​ | (2,730,680)
Class A common stock subject to possible redemption, June 30, 2023 | ​ | $ | 21,193,395
| ​
​ | ​ | ​ | ​
Gross proceeds from IPO |  | $ | 276,000,000
Less: | ​ |  |
Proceeds allocated to Public Warrants | ​ |  | (11,408,000)
Class A common stock issuance costs | ​ |  | (14,975,165)
Plus: | ​ |  |
Accretion of carrying value to redemption value | ​ |  | 26,383,165
Class A common stock subject to possible redemption, December 31, 2021 | ​ | ​ | 276,000,000
Plus: | ​ | ​ | ​
Waiver of Class A share issuance costs | ​ | ​ | 3,604,829
Less: | ​ | ​ | ​
Accretion of carrying value to redemption value | ​ | ​ | (1,117,557)
Class A common stock subject to possible redemption, December 31, 2022 | ​ | $ | 278,487,272
Schedule of reconciliation of the net income (loss) per share of common stock | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended June 30, | ​ | For the Six Months Ended June 30,
​ | ​ | 2023 | ​ | 2022 | ​ | 2023 | ​ | 2022
​ |  | Class A |  | Class B |  | Class A |  | Class B |  | Class A |  | Class B |  | Class A |  | Class B
Basic and diluted net (loss) income per common share |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Numerator: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Allocation of net (loss) income | ​ | $ | (886,698) | ​ | $ | (3,055,639) | ​ | $ | 1,493,683 | ​ | $ | 373,421 | ​ | $ | (2,264,201) | ​ | $ | (2,066,651) | ​ | $ | 3,712,398 | ​ | $ | 928,099
Denominator | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Weighted-average shares outstanding | ​ | ​ | 2,002,272 | ​ | ​ | 6,900,000 | ​ | ​ | 27,600,000 | ​ | ​ | 6,900,000 | ​ | ​ | 7,559,570 | ​ | ​ | 6,900,000 | ​ | ​ | 27,600,000 | ​ | ​ | 6,900,000
Basic and diluted net (loss) income per common share | ​ | $ | (0.44) | ​ | $ | (0.44) | ​ | $ | 0.05 | ​ | $ | 0.05 | ​ | $ | (0.30) | ​ | $ | (0.30) | ​ | $ | 0.13 | ​ | $ | 0.13
​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended | ​ | For the Year Ended
​ | ​ | December 31, 2022 | ​ | December 31, 2021
​ |  | Class A |  | Class B |  | Class A |  | Class B
Basic and diluted net income per common share |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Numerator: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Allocation of net income | ​ | $ | 5,100,276 | ​ | $ | 1,275,069 | ​ | $ | 6,417,873 | ​ | $ | 1,782,958
Denominator | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Weighted-average shares outstanding | ​ |  | 27,600,000 | ​ |  | 6,900,000 | ​ |  | 24,499,726 | ​ |  | 6,806,301
Basic and diluted net income per common share | ​ | $ | 0.18 | ​ | $ | 0.18 | ​ | $ | 0.26 | ​ | $ | 0.26

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (27) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764 + Details
Name: | us-gaap_TemporaryEquityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=aeon_PriveterraAcquisitionCorp.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |