Panbela Therapeutics (PBLA) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 11, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39468
Entity Registrant Name	Panbela Therapeutics, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	88-2805017
Entity Address, Address Line One	712 Vista Blvd #305
Entity Address, City or Town	Waconia
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55387
City Area Code	952
Local Phone Number	479-1196
Title of 12(g) Security	Common Stock, $0.001 par value
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		4,854,831
Entity Central Index Key	0001029125
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 142,000	$ 2,578,000
Prepaid expenses	109,000	299,000
CRO deposits	4,585,000	0
Income tax receivable	332,000	183,000
Total current assets	5,168,000	3,060,000
Other non-current assets	0	8,742,000
Total assets	5,168,000	11,802,000
Current liabilities:
Accounts payable	10,950,000	9,939,000
Accrued expenses	5,469,000	1,141,000
Accrued interest payable	523,000	238,000
Notes payable	2,200,000	0
Debt, current portion	1,000,000	1,000,000
Total current liabilities	20,142,000	12,318,000
Debt, net of current portion	3,194,000	4,194,000
Total non-current liabilities	3,194,000	4,194,000
Total liabilities	23,336,000	16,512,000
Stockholders' deficit:
Preferred stock, $0.001 par value; 10,000,000 authorized; no shares issued or outstanding as of September 30, 2024 and December 31, 2023	0	0
Common stock, $0.001 par value; 100,000,000 authorized; 4,854,931 and 480,095 issued as of September 30, 2024 and December 31, 2023 respectively; 4,854,861 and 480,025 shares outstanding as of September 30, 2024 and December 31, 2023, respectively	5,000	0
Treasury Stock at cost; 70 shares at both of September 30, 2024 and December 31, 2023	(1,000)	(1,000)
Additional paid-in capital	128,223,000	120,043,000
Accumulated deficit	(146,936,000)	(125,497,000)
Accumulated comprehensive income	541,000	745,000
Total stockholders' deficit	(18,168,000)	(4,710,000)
Total liabilities and stockholders' deficit	$ 5,168,000	$ 11,802,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common Stock, Shares, Issued (in shares)	4,854,931	480,095
Common Stock, Shares, Outstanding (in shares)	4,854,861	480,025
Treasury Stock, Common, Shares (in shares)	70	70

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating expenses:
General and administrative	$ 1,113	$ 1,107	$ 3,422	$ 4,102
Research and development	6,052	6,739	18,570	14,501
Operating loss	(7,165)	(7,846)	(21,992)	(18,603)
Other income (expense):
Interest income	0	49	0	114
Gain on sale of intellectual property	0	400	775	400
Interest expense	(442)	(71)	(564)	(245)
Other income (expense)	435	(382)	203	(622)
Total other income (expense)	(7)	(4)	414	(353)
Loss before income tax benefit	(7,172)	(7,850)	(21,578)	(18,956)
Income tax benefit	0	19	139	167
Net loss	(7,172)	(7,831)	(21,439)	(18,789)
Foreign currency translation adjustment	(422)	381	(204)	612
Comprehensive loss	$ (7,594)	$ (7,450)	$ (21,643)	$ (18,177)
Basic and diluted net loss per share (in dollars per share)	$ (1.48)	$ (53.74)	$ (5)	$ (287.01)
Weighted average shares outstanding - basic and diluted (in shares)	4,854,861	145,711	4,289,989	65,463

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' (Deficit) Equity (Unaudited) - USD ($) $ in Thousands	Common Stock Outstanding [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2022	1,738	0
Balance at Dec. 31, 2022	$ 0	$ 0	$ 82,286	$ (91,094)	$ 759	$ (8,049)
Proceeds from sale of common stock and warrants (in shares)	11,853	0
Proceeds from sale of common stock and warrants	$ 0	$ 0	15,358	0	0	15,358
Stock-based compensation	0	0	180	0	0	180
Net loss	0	0	0	(5,113)	0	(5,113)
Foreign currency translation adjustment	$ 0	$ 0	0	0	163	163
Balance (in shares) at Mar. 31, 2023	26,788	0
Balance at Mar. 31, 2023	$ 0	$ 0	97,820	(96,207)	922	2,535
Cash paid for fractional shares (in shares)	0	0
Cash paid for fractional shares	$ 0	$ 0	(4)	0	0	(4)
Warrant exchange cashless (in shares)	13,197	0
Warrant exchange cashless	$ 0	$ 0	0	0	0	0
Adjust for Stock Split on 6/1/2023 (in shares)	0	0
Proceeds from sale of Common Stock	$ 0	$ 0	(15,358)	0	0	(15,358)
Balance (in shares) at Dec. 31, 2022	1,738	0
Balance at Dec. 31, 2022	$ 0	$ 0	82,286	(91,094)	759	(8,049)
Net loss						(18,789)
Foreign currency translation adjustment						612
Balance (in shares) at Sep. 30, 2023	149,798	0
Balance at Sep. 30, 2023	$ 0	$ 0	106,029	(109,883)	1,371	(2,483)
Balance (in shares) at Mar. 31, 2023	26,788	0
Balance at Mar. 31, 2023	$ 0	$ 0	97,820	(96,207)	922	2,535
Proceeds from sale of common stock and warrants (in shares)	100,442	0
Proceeds from sale of common stock and warrants	$ 0	$ 0	7,712	0	0	7,712
Stock-based compensation	0	0	329	0	0	329
Net loss	0	0	0	(5,845)	0	(5,845)
Foreign currency translation adjustment	$ 0	$ 0	0	0	68	68
Balance (in shares) at Jun. 30, 2023	130,584	0
Balance at Jun. 30, 2023	$ 0	$ 0	105,857	(102,052)	990	4,795
Cash paid for fractional shares (in shares)	30	0
Cash paid for fractional shares	$ 0	$ 0	(5)	0	0	(5)
Warrant exchange cashless (in shares)	3,384	0
Warrant exchange cashless	$ 0	$ 0	1	0	0	1
Adjust for Stock Split on 6/1/2023 (in shares)	(30)	0
Proceeds from sale of Common Stock	$ 0	$ 0	(7,712)	0	0	(7,712)
Proceeds from sale of common stock and warrants (in shares)	13,197	0
Proceeds from sale of common stock and warrants	$ 0	$ 0	18	0		18
Stock-based compensation	0	0	190	0	0	190
Net loss	0	0	0	(7,831)	0	(7,831)
Foreign currency translation adjustment	$ 0	$ 0	0	0	381	381
Balance (in shares) at Sep. 30, 2023	149,798	0
Balance at Sep. 30, 2023	$ 0	$ 0	106,029	(109,883)	1,371	(2,483)
Warrant exchange cashless (in shares)	6,037	0
Warrant exchange cashless	$ 0	$ 0	0	0	0	0
Proceeds from sale of Common Stock	$ 0	$ 0	(18)	0		(18)
Treasury Stock (in shares)	(20)	0
Treasury Stock	$ 0	$ 0	0	0	0	0
Balance (in shares) at Dec. 31, 2023	480,025	70
Balance at Dec. 31, 2023	$ 0	$ (1)	120,043	(125,497)	745	(4,710)
Proceeds from sale of common stock and warrants (in shares)	4,374,836	0
Proceeds from sale of common stock and warrants	$ 5	$ 0	8,077	0	0	8,082
Stock-based compensation	0	0	103	0	0	103
Net loss	0	0	0	(7,121)	0	(7,121)
Foreign currency translation adjustment	$ 0	$ 0	0	0	459	459
Balance (in shares) at Mar. 31, 2024	4,854,861	70
Balance at Mar. 31, 2024	$ 5	$ (1)	128,223	(132,618)	1,204	(3,187)
Proceeds from sale of Common Stock	$ (5)	$ 0	(8,077)	0	0	(8,082)
Balance (in shares) at Dec. 31, 2023	480,025	70
Balance at Dec. 31, 2023	$ 0	$ (1)	120,043	(125,497)	745	(4,710)
Net loss						(21,439)
Foreign currency translation adjustment						(204)
Balance (in shares) at Sep. 30, 2024	4,854,861	70
Balance at Sep. 30, 2024	$ 5	$ (1)	128,223	(146,936)	541	(18,168)
Balance (in shares) at Mar. 31, 2024	4,854,861	70
Balance at Mar. 31, 2024	$ 5	$ (1)	128,223	(132,618)	1,204	(3,187)
Net loss	0	0	0	(7,146)	0	(7,146)
Foreign currency translation adjustment	$ 0	$ 0	0	0	(241)	(241)
Balance (in shares) at Jun. 30, 2024	4,854,861	70
Balance at Jun. 30, 2024	$ 5	$ (1)	128,223	(139,764)	963	(10,574)
Net loss	0	0	0	(7,172)	0	(7,172)
Foreign currency translation adjustment	$ 0	$ 0	0	0	(422)	(422)
Balance (in shares) at Sep. 30, 2024	4,854,861	70
Balance at Sep. 30, 2024	$ 5	$ (1)	$ 128,223	$ (146,936)	$ 541	$ (18,168)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (21,439)	$ (18,789)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	103	699
Non-cash interest expense	523	172
Gain on sale of intellectual property	(775)	(400)
Income tax receivable	(140)	(112)
Prepaid expenses and other current assets	(170)	(381)
Other non-current assets	4,516	(5,541)
Accounts payable	798	4,370
Accrued liabilities	4,091	(2,187)
Net cash used in operating activities	(12,493)	(22,169)
Cash flows from investing activities:
Proceeds from sale of intellectual property	775	400
Net cash provided by investing activities	775	400
Cash flows from financing activities:
Proceeds from public offering of common stock and warrants, net of fees and offering costs of $0.9 million and $2.1 million respectively	8,082	23,052
Cash paid for fractional shares	0	(9)
Proceeds from sale of promissory notes	2,200	0
Principal payments on notes	(1,000)	(1,650)
Net cash provided by financing activities	9,282	21,393
Effect of exchange rate changes on cash	0	(2)
Net change in cash	(2,436)	(378)
Cash and cash equivalents at beginning of period	2,578	1,285
Cash and cash equivalents at end of period	142	907
Supplemental disclosure of cash flow information:
Cash paid during period for interest	$ 279	$ 398

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Payments of Stock Issuance Costs	$ 0.9	$ 2.1

Note 1 - Business

Note 1 - Business	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Business Panbela Therapeutics, Inc. (“Panbela”) and its direct wholly owned subsidiaries: Panbela Research, Inc. (“Panbela Research”), Cancer Prevention Pharmaceuticals, Inc. (“CPP”) and Cancer Prevention Pharma (Ireland) Limited (“Cancer Prevention”) exist for the primary purpose of developing disruptive therapeutics for the treatment of patients with urgent unmet medical needs. Panbela Therapeutics Pty Ltd is a wholly owned subsidiary of Panbela Research organized under the laws of Australia. Cancer Prevention has two wholly owned dormant subsidiaries: Cancer Prevention Pharma Limited, a United Kingdom entity, and Cancer Prevention Pharmaceuticals Subsidiary, LLC, an Arizona limited liability company. Panbela Therapeutics, Inc., together with its direct and indirect subsidiaries are collectively referred to throughout this report as “we,” “us,” “our,” and the “Company.” The primary objective of our pipeline is the utilization of pharmacotherapies to reduce or normalize increased disease-associated polyamines using complementary pharmacotherapies. Our lead candidates are ivospemin (SBP-101), for which we have exclusively licensed the worldwide rights from the University of Florida Research Foundation, Inc., Flynpovi™, a combination of eflornithine (CPP-1X) and sulindac and eflornithine (CPP-1X), alone in tablet or sachet form. We have exclusively licensed rights from the Arizona Board of Regents of the University of Arizona to commercialize Flynpovi. Reverse stock splits Effective January 13, 2023, June 1, 2023, and January 18, 2024, the Company's Board of Directors approved one-for- forty thirty twenty

Note 2 - Risks and Uncertaintie

Note 2 - Risks and Uncertainties	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Nature of Operations [Text Block]	2. Risks and Uncertainties The Company operates in a highly regulated and competitive environment. The development, manufacturing and marketing of pharmaceutical products require approval from, and are subject to ongoing oversight by, the Food and Drug Administration (the “FDA”) in the United States, the Therapeutic Goods Administration in Australia, the European Medicines Agency in the European Union, and comparable agencies in other countries. Obtaining approval for a new pharmaceutical product is never certain, may take many years, and is normally expected to involve substantial expenditures. On March 5, 2024, the Nasdaq Stock Market LLC (“Nasdaq”) notified us that the Nasdaq Hearings Panel had determined to delist our common stock and trading of our common stock was suspended on Nasdaq effective March 7, 2024. On April 17, 2024, our common stock became eligible for quotation on the OTCQB. Also in April 2024, Nasdaq filed a Form 25 Notification of Removal from Listing with the U.S. Securities and Exchange Commission (the “SEC”) and the delisting of our common stock from Nasdaq became effective ten days later. We have applied to relist our common stock on the Nasdaq. No assurances can be given that we will satisfy the initial listing criteria, the application will be approved, or, if listed, that a trading market will develop or be maintained. In the interim, we intend to maintain the existing eligibility for quotation of our common stock on the OTCQB under its current symbol, “PBLA.” We have incurred losses of $146.9 million since our inception in 2011. For the nine months ended September 30, 2024, we incurred a net loss of $21.4 million. We also incurred negative cash flows from operating activities of approximately $12.5 million for this period. As we continue to pursue development activities and seek commercialization, we expect to incur substantial losses, which are likely to generate negative net cash flows from operating activities. As of September 30, 2024, we had cash of approximately $142,000, working capital deficit of $15.0 million (working capital is defined as current assets less current liabilities), and stockholders’ deficit of $18.2 million. The Company’s principal sources of cash have historically included the issuance of debt and equity securities. On August 19, 2024, our contract research organization (“CRO”) for the ASPIRE trial began the process of terminating our relationship as we were unable to pay invoiced amounts within a satisfactory timeframe. The trial continues and the Company has been working closely with regulatory authorities, the clinical sites, existing and new vendors to ensure that the trial will be completed as intended. As a result of the termination of the contract with this CRO, the Company will be responsible for making payments directly to clinical sites for costs incurred during the conduct of the trial and the Company has now accounted for these estimated costs incurred through September 30, 2024. The accompanying condensed consolidated financial statements have been prepared assuming that we will continue as a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The condensed

Note 3 - Basis of Presentation

Note 3 - Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	3. Basis of Presentation We have prepared the accompanying interim condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X of the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring accruals, which, in the opinion of management, are necessary to present fairly our consolidated financial position, consolidated results of operations and consolidated cash flows for the periods and as of the dates presented. Our fiscal year ends on December 31. The condensed consolidated balance sheet as of December 31, 2023, was derived from audited consolidated financial statements but does not include all disclosures required by U.S. GAAP. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto included in our most recent filed Annual Report on Form 10-K and our subsequent filings with the SEC. The nature of our business is such that the results of any interim period may not be indicative of the results to be expected for the entire year.

Note 4 - Liquidity and Business

Note 4 - Liquidity and Business Plan	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	4. Liquidity and Business Plan After the end of the periods presented, on October 22, 2024, Panbela Therapeutics, Inc. entered into a Note Purchase Agreement (the “Nant Capital Agreement”) with Nant Capital, LLC (the “Investor”). Pursuant to the Agreement, the Company (i) issued an interest-bearing Senior Convertible Promissory Tranche A Note (the “Tranche A Note”) for the principal sum of $2,850,000, and (ii) agreed to issue, on or before November 15, 2024, an interest-bearing Senior Convertible Promissory Tranche B Note (the “Tranche B Note,” and, together with the Tranche A Note, the “Nant Capital Notes”) for the principal sum of $9,150,000, in each case in exchange for a cash purchase price by the Investor to the Company equal to the same principal amounts. A portion of the proceeds of the Tranche A Note were used by the Company to repay certain existing indebtedness, including the USWM Notes Payable and Schemel Note (defined below). The Nant Capital Agreement and Nant Capital Notes are described in more detail in Note 10 titled “Subsequent Events.” During the quarter ended September 30, 2024 the Company sold subordinated promissory notes to several investors totaling $700,000. On July 24, 2024, Panbela and its wholly-owned subsidiary, CPP, entered into a Loan Agreement (the “Loan Agreement”) with USWM, LLC (“USWM”) by executing and delivering to the Lender a Term Promissory Note (the “USWM Term Note”). Pursuant to the Loan Agreement, Panbela and CPP obtained a term loan from USWM in the original principal amount of $1,500,000 (the “USWM Loan”). The Loan Agreement and USWM Term Note are described in more detail in Note 6 titled “Notes Payable”. On January 31, 2024, the Company completed a registered public offering of common stock and warrants to purchase shares of common stock which resulted in gross proceeds of approximately $9.0 million. During the year ended December 31, 2023, the Company completed two registered offerings of common stock and warrants to purchase shares of common stock. On June 21, 2023 and January 31, 2023, the Company completed registered public offerings for gross proceeds of approximately $8.5 million and $15.0 million, respectively. The Company provided inducement warrants to certain shareholders to exercise their warrants. On November 2, 2023 gross proceeds were approximately $1.9 million and on December 21, 2023 the gross proceeds were approximately $2.0 million from these transactions. During 2023, the Company also sold shares of common stock via an At the Market (ATM) facility with net proceeds of approximately $1.6 million. We need to raise additional capital to support our current business plans. We may seek to raise additional funds through various sources, such as equity and debt financing, or through strategic collaborations and license agreements. We can give no assurances that we will be able to secure additional sources of funds to support our operations, or if such funds are available to us, that such additional financing will be sufficient to meet our needs or on terms acceptable to us. This risk would increase if our clinical data were not positive or economic and market conditions deteriorate. Our future success is dependent upon our ability to obtain additional financing, the success of our development efforts, our ability to obtain marketing approval for our product candidates ivospemin, Flynpovi and eflornithine in the United States or other markets and ultimately our ability to market and sell product candidates. If we are unable to obtain additional financing when needed, if our clinical trials are not successful or if we are unable to obtain marketing approval, we would not be able to continue as a going concern and would be forced to cease operations and liquidate our company. There can be no assurances that we will be able to obtain additional financing on commercially reasonable terms, or at all. The sale of additional convertible debt or equity securities would likely result in dilution to our current stockholders.

Note 5 - Summary of Significant

Note 5 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	5. Summary of Significant Accounting Policies Principles of consolidation The accompanying condensed consolidated financial statements include the assets, liabilities, and expenses of the Company. All significant intercompany transactions and balances have been eliminated in consolidation. Use of estimates The preparation of condensed consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amount of expenses during the reporting period. Actual results could differ from those estimates, particularly given the significant social and economic disruptions and uncertainties with the ongoing pandemic and control responses. Research and development costs Research and development costs include expenses incurred in the conduct of our clinical trials; for third-party service providers performing various testing and accumulating data related to our preclinical studies; sponsored research agreements; developing and scaling the manufacturing process necessary to produce sufficient amounts of drug product for our product candidates for use in our pre-clinical studies and human clinical trials; consulting resources with specialized expertise related to execution of our development plan for our product candidates; personnel costs, including salaries, benefits and share-based compensation; and costs to license and maintain licensed intellectual property. We charge research and development costs, including clinical trial costs, to expense when incurred. Our human clinical trials are, and will be, performed at clinical trial sites and are administered jointly by us with assistance from CROs. Costs of setting up clinical trial sites are accrued upon execution of the study agreement. Expenses related to the performance of clinical trials generally are accrued based on contracted amounts and the achievement of agreed upon milestones, such as patient enrollment, patient follow-up, etc. We monitor levels of performance under each significant contract, including the extent of patient enrollment and other activities through communications with the clinical trial sites and CROs, and adjust the estimates, if required, on a quarterly basis so that clinical expenses reflect the actual effort expended at each clinical trial site as reported by each CRO or, in the absence of a CRO, as reported directly by the clinical trial sites. The cost to secure certain third-party drug product for the clinical trials, which is often paid for in advance of delivery, is charged to research and development when it is received and available to be shipped to clinical sites. All material CRO contracts are terminable by us upon written notice, and we are generally only liable for actual effort expended by the CROs and certain non-cancelable expenses incurred at any point of termination. In response to the termination of the Clinical Research Services Agreement with the CRO for the ASPIRE trial during the three months ended September 30, 2024, the Company is in discussions with the CRO to agree on the final reconciliation of amounts owed and how the existing deposits will be applied against such amounts owed. We expense costs associated with obtaining licenses for patented technologies when it is determined there is no alternative future use of the intellectual property subject to the license. Stock-based compensation In accounting for stock-based incentive awards, we measure and recognize the cost of employee and non-employee services received in exchange for awards of equity instruments based on the fair value of those awards on the grant date. Calculating stock-based compensation expense requires the input of highly subjective assumptions, which represent our best estimates and involve inherent uncertainties and the application of management’s judgment. Compensation cost is recognized ratably using the straight-line attribution method over the vesting period, which is considered to be the requisite service period. Compensation expense for performance-based stock option awards is recognized when “performance” has occurred or is probable of occurring. The fair value of stock-based awards is estimated at the date of grant using the Black-Scholes option pricing model. The determination of the fair value of stock-based awards is affected by our stock price, as well as assumptions regarding a number of complex and subjective variables. Risk free interest rates are based upon U.S. Treasury rates appropriate for the expected term of each award. Expected volatility rates are based on historical company share price volatility. The assumed dividend yield is zero Foreign currency translation adjustments The functional currency of Panbela Therapeutics Pty Ltd is the Australian Dollar. Accordingly, assets and liabilities, and equity transactions of Panbela Therapeutics Australia Pty Ltd, are translated into U.S. dollars at period-end exchange rates. Revenues and expenses are translated at the average exchange rate in effect for the period. The resulting translation gains and losses are recorded as a component of accumulated comprehensive loss presented within the stockholders’ equity. During the nine-month periods ended September 30, 2024 and 2023, any reclassification adjustments from accumulated other comprehensive loss to operations were inconsequential. Comprehensive loss Comprehensive loss consists of our net loss and the effects of foreign currency translation. Net loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is based on the weighted average of common shares outstanding during the period plus dilutive potential common shares calculated using the treasury stock method. Such potentially dilutive shares are excluded when the effect is anti-dilutive or reduce a net loss per share. The Company’s potentially dilutive shares, which include outstanding common stock options, and warrants, have not been included in the computation of diluted net loss per share for all periods as the result would be anti-dilutive. The following table sets forth the potential shares of common stock that were not included in the calculation of diluted net loss per share as their effects would have been anti-dilutive as of the dates indicated: September 30, 2024 2023 Employee and non-employee stock options 607 607 Common stock issuable under common stock purchase warrants 9,090,939 203,161 9,091,546 203,768

Note 6 - Notes Payable

Note 6 - Notes Payable	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	6. Notes Payable USWM promissory note On July 24, 2024, Panbela and its wholly-owned subsidiary, CPP, entered into the Loan Agreement with USWM by executing and delivering to USWM the USWM Term Note. Pursuant to the Loan Agreement, Panbela and CPP obtained a term loan from USWM in the original principal amount of $1,500,000, the USWM Loan. The USWM Loan is scheduled to mature on the first to occur of: (i) the closing of a Qualifying Financing (as defined in the USWM Term Note); (ii) the closing of a Qualifying Transaction (as defined in the USWM Term Note) (the “Transaction Maturity Date”); and (iii) December 31, 2024 (as applicable, the “Financing Maturity Date”). As used in the USWM Term Note, (a) “ Qualifying Financing Qualifying Transaction The USWM Term Note had an original principal amount of $1,500,000 and bears interest and premium as follows: (i) interest and premium in the amount of $375,000 due and payable on the Financing Maturity Date; plus (ii) interest and premium in an amount equal to ten percent (10%) of all proceeds generated by the Company pursuant to a Qualifying Transaction (the “Qualifying Transaction Payment”), due and payable on the Transaction Maturity Date, provided, however, that the Qualifying Transaction Payment shall not exceed $1,000,000. The Company may prepay all or part of the USWM Term Note at any time without penalty. The Company, in anticipation of a potential prepayment of the USWM Term Note, recognized the full interest and premium amount of $375,000 as interest expense in the three months ended September 30, 2024. The USWM Loan proceeds could only be used by the Company for payment of fees and expenses owed to its CRO for the ASPIRE trial, for other working capital purposes, and to pay any fees or expenses in connection with the USWM Loan. To secure their obligations under the Loan Agreement and USWM Term Note, Panbela and CPP entered into a Security Agreement in favor of the USWM whereby each granted to USWM a first priority security interest in all of Panbela’s and CPP’s rights, title and interest in the Asset Purchase Agreement, dated July 17, 2023, by and among USWM, Panbela, and CPP. On October 25, 2024, the Company completed a Qualifying Financing when it received funds totaling $2,850,000 pursuant to the sale of Tranche A Note. See Note 10 titled “Subsequent Events”. Accordingly, the Company paid the USWM Term Note in full on the same date. The payment included the principal amount of $1,500,000 plus interest and premium totaling $375,000. Other Promissory Notes Effective as of July 31, 2024, Panbela issued a subordinated promissory note in the principal amount of $100,000 to current member of its Board of Directors, D. Robert Schemel (the “Schemel Note”), in exchange for a short-term loan of the same amount. In accordance with our related party transaction approval policy, the transaction was approved by the audit committee of our Board of Directors, with Mr. Schemel abstaining from deliberation and voting on the matter. The promissory note is scheduled to mature on September 30, 2024, and bears interest at 10% per annum. The promissory note is subordinate to the UWSM Loan in right of repayment. On October 26, 2024, the promissory note plus accrued interest, including an additional 2% default penalty interest for the period after September 30, 2024, was paid. Per the terms of the Tranche A Note issued to Nant Capital, LLC, the Company paid the Schemel Note in full on October 25, 2024. The payment included the principal amount of $100,000 plus interest of approximately $2,500. See Note 10 titled “Subsequent Events.” Effective as of August 19, 2024, Panbela issued a subordinated promissory note in the principal amount of $50,000 to current member of its Board of Directors, Michael T. Cullen, in exchange for a short-term loan of the same amount. In accordance with our related party transaction approval policy, the transaction was approved by the audit committee of our Board of Directors. The subordinated promissory note is scheduled to mature on December 31, 2024 and bears interest at 10% per annum. Effective as of August 22, 2024 and August 23, 2024, Panbela issued Promissory notes to two investors in the total principal amount of $550,000. The subordinated promissory notes are scheduled to mature on December 31, 2024 and bear interest at 10% per annum. Sucampo promissory note As of September 30, 2024, CPP had a balance outstanding of approximately $4.3 million for principal and interest under an amended and restated promissory note (the “Sucampo Note). The note was issued with an initial principal amount of approximately $6.2 million in favor of Sucampo GmbH dated as of June 15, 2022. The principal balance outstanding as of September 30, 2024, is approximately $4.2 million under the Sucampo Note and it bears simple interest at a rate of 5% per annum. All unpaid principal, together with any then unpaid and accrued interest is payable as follows: (i) $1.0 million, plus all interest accrued but unpaid on or before each of January 31, 2025, and January 31, 2026; and (ii) all remaining principal plus accrued but unpaid interest on or before January 31, 2027. On March 8, 2024, the Company paid the second installment on the balance due of $1.0 million plus accrued interest of approximately $260,000. This payment was made prior to the expiration of a grace period provided by the lender. As of September 30, 2024, the Company was current in all payments due under the Sucampo Note and the accrued and unpaid interest on this note was approximately $87,000. Panbela has agreed to guarantee CPP’s payment obligations under the Sucampo Note pursuant to a Guaranty dated as of June 15, 2022.

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	7. Stockholders Equity Public offering of common stock and warrants January 2024 On January 31, 2024, the Company completed a registered public offering and issued an aggregate of 794,000 shares of its common stock, pre-funded warrants to purchase up to an aggregate of 3,581,000 shares of common stock at an exercise price of $0.001 per shares and warrants to purchase up to an aggregate of 8,750,000 shares of its common stock. The initial exercise price of the warrants is $2.06 per underlying share. The securities were issued for a combined offering price of $2.06 per share of common stock and 2 warrants, or $2.059 per pre-funded warrant and 2 warrants. Net proceeds from the offering totaled approximately $8.1 million. As of September 30, 2024, all pre-funded warrants had been exercised. The securities were offered pursuant to an effective registration statement on Form S-1. Reverse stock splits The Company effected a reverse stock split of one-for-twenty (1:20) on January 18, 2024. The Company effected a reverse stock split of one-for-thirty (1:30) on June 1, 2023. The Company effected a reverse stock split of one-for-forty (1:40) on January 18, 2023. The following shares of common stock were reserved for future issuance as of the date indicated: September 30, 2024 Stock options outstanding 607 Shares available for grant under equity incentive plan 163,800 Warrants outstanding 9,090,939 9,255,346

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	8. Stock-based Compensation 2016 Omnibus Incentive Plan The 2016 Omnibus Incentive Plan, as amended (the “2016 Plan”) initially authorized the issuance of up to 116 shares of our common stock pursuant to awards granted thereunder and 164,246 shares have been added pursuant to its annual evergreen feature. As of September 30, 2024, options to purchase 561 shares of our common stock were outstanding under the 2016 Plan with a weighted average price of $14,420.00 per share and average remaining life of approximately 8.1 years. On September 30, 2024 the Company had 163,800 shares of our common stock available for future grants under the 2016 Plan. On October 1, 2024 163,800 shares of common stock were granted to employees. 2011 Stock Option Plan Our Board of Directors ceased making awards under the Panbela Therapeutics, Inc. 2011 Stock Option Plan (the “2011 Plan”) upon the original receipt of stockholder approval for the 2016 Plan in May 2016. Awards outstanding under the 2011 Plan remain outstanding in accordance with and pursuant to the terms thereof. As of September 30, 2024, options to purchase 5 shares of our common stock remained outstanding under the 2011 Plan. The weighted average exercise price is $76,200.00 per share, and the average remaining life is approximately 0.4 years. CPP s 2010 Equity Incentive Plan The Company has assumed all remaining rights and obligations with respect to CPP’s 2010 Equity Incentive Plan (the “CPP Plan”) through the issuance of replacement options. As of September 30, 2024, options to purchase 41 shares of our common stock remained outstanding under the CPP Plan, with a weighted average exercise price of $6,743.41 per share, and the average remaining contractual life was 5.9 years. Stock-based compensation expense General and administrative (“G&A”) and research and development (“R&D”) expenses include non-cash stock-based compensation expense as a result of our issuance of stock options. The terms and vesting schedules for stock-based awards vary by type of grant and the employment status of the grantee. The awards granted through September 30, 2024, vest based upon time-based and performance conditions. There was no unamortized stock-based compensation expense related to options granted to employees, directors, and consultants as of September 30, 2024. Stock-based compensation expense for each of the periods presented is as follows (in thousands): Nine Months Ended September 30, 2024 2023 General and Administrative $ 68 $ 554 Research and Development 35 145 $ 103 $ 699 There were no options granted, exercised, cancelled, or forfeited during the nine months ended September 30, 2024. Information about stock options outstanding, vested and expected to vest as of September 30, 2024 is as follows: Outstanding, Vested and Expected to Vest Options Vested and Exercisable Per Share Exercise Price Shares Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Options Exercisable Weighted Average Remaining Contractual Life (Years) $300 503 8.75 $ 300.00 503 8.75 $5,280 - $7,709 39 6.50 $ 5,280.00 39 6.50 $26,400 - $98,160 37 4.79 $ 79,787.03 37 4.79 $100,080 - $362,400 28 4.79 $ 194,220.00 28 4.79 Totals 607 8.18 $ 14,410.36 607 8.18

Note 9 - Gain on Sale of Intell

Note 9 - Gain on Sale of Intellectual Property	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	9. Gain on Sale of Intellectual Property In July of 2023, the Company divested certain rights, titles and interests in its eflornithine pediatric neuroblastoma program. Under the original terms of the agreement, the Company was entitled to receive up to approximately $9.5 million in non-dilutive funding in exchange for the sale of these assets. An initial payment of $0.4 million was recorded as a gain on sale of intellectual property at closing. On April 28, 2024, the Company negotiated an amendment to the agreement. In exchange for a second non-refundable payment of approximately $0.8 million the Company agreed to give up two potential future payments associated with two milestones. This nondilutive payment was received by the Company at the signing of the amendment and was recorded as a gain on sale of intellectual property. Per the amended terms, total potential payments remaining, if certain milestones are achieved, is approximately $7.6 million. The Company did not recognize a gain for any potential future payments as the milestones are not considered to be probable or measurable.

Note 10 - Subsequent Events

Note 10 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	10. Subsequent Events On October 22, 2024, the Company entered into the Nant Capital Agreement. Pursuant to the Agreement, the Company (i) issued an interest-bearing Senior Convertible Promissory Tranche A Note, the Tranche A Note, for the principal sum of $2,850,000, and (ii) agreed to issue, on or before November 15, 2024, an interest-bearing Senior Convertible Promissory Tranche B Note(the “Tranche B Note,” and, together with the Tranche A Note, the “Nant Capital Notes”), for the principal sum of $9,150,000, in each case in exchange for a cash purchase price by the Investor to the Company equal to the same principal amounts. The unpaid amounts payable under the Notes and the interest thereon are scheduled to become due and payable by the Company in full on the earliest to occur of (a) the date that is six months from the date of the Tranche A Note, (b) immediately before a change of control as defined in the Notes and (c) acceleration of the Notes upon an event of default as defined in the Notes (the “Maturity Date”). Interest on the outstanding principal amount of each Note will accrue from and including the date of issuance of such Note through and until full and final repayment in cash (or conversion pursuant to the terms of such Note) of all principal of and interest on such Note and all other outstanding Obligations (as defined in such Note). Interest on each Note will accrue at 8.00% plus the Monthly SOFR Rate (as defined in the Notes) and will be capitalized and paid in kind monthly until the Maturity Date. If an event of default under and as defined in a Note has occurred and is continuing, then all outstanding obligations under such Note will accrue interest at the default rate of 12% per annum plus the Monthly SOFR Rate, compounded monthly. The Tranche A Note is convertible into shares of the Company’s common stock at a price per share equal to $0.37 upon the earlier of the Maturity Date and immediately prior to a Change of Control (as defined in the Tranche A Note). Pursuant to the Tranche A Note, the Investor has the right, at the Investor’s option, at any time on or before the Maturity Date, to convert all or a portion of the outstanding principal of the Tranche A Note and all or a portion of the accrued but unpaid interest on the Tranche A Note into the Company’s common stock at a price per share equal to $0.37. The Investor’s optional right of conversion is subject to an aggregate beneficial ownership cap of 33.33%. The Tranche B Note is expected to be issued on substantially similar terms as the Tranche A Note. The proceeds from the sale of the Notes will be used for the Company’s general corporate purposes and to repay certain existing indebtedness. The Nant Capital Agreement and Nant Capital Notes contain customary representations and warranties, affirmative and negative covenants and events of default for an unsecured financing arrangement. Also, the Company may not make any dividends or other distributions with respect to any equity interests in the Company or any of its subsidiaries, or any payment on account of the purchase, redemption, retirement, acquisition, cancellation or termination of any such equity interests or any option, warrant or other right to acquire any such equity interests, subject to certain limited exceptions for outstanding rights and equity compensation. The Company’s wholly-owned subsidiaries, Cancer Prevention Pharmaceuticals, Inc. and Panbela Research, Inc. have entered into a Continuing Guaranty Agreement (the “Guaranty”) in favor of the Investor whereby each has agreed to guaranty the Company’s obligations under the Agreement and Nant Capital Notes. Per the terms used in the USWM Term Note, the Tranche A Note was determined to be a Qualifying Financing, triggering the Company’s requirement to repay the principal, interest and premium on the USWM Loan. On October 25, 2024, the Company paid an amount equal to $1,875,000 to satisfy this USWM Term Note requirement. Per the terms of the Tranche A Note, on October 25, 2024, the Company paid the Schemel Note in full. The payment included the principal amount of $100,000 plus interest totaling approximately $2,500. On October 1, 2024 the Compensation Committee of the Board of Directors granted options to employees of the Company totaling 163,800 shares of common stock.

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information. During the three 30 2024 408(a)
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of consolidation The accompanying condensed consolidated financial statements include the assets, liabilities, and expenses of the Company. All significant intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of condensed consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amount of expenses during the reporting period. Actual results could differ from those estimates, particularly given the significant social and economic disruptions and uncertainties with the ongoing pandemic and control responses.
Research and Development Expense, Policy [Policy Text Block]	Research and development costs Research and development costs include expenses incurred in the conduct of our clinical trials; for third-party service providers performing various testing and accumulating data related to our preclinical studies; sponsored research agreements; developing and scaling the manufacturing process necessary to produce sufficient amounts of drug product for our product candidates for use in our pre-clinical studies and human clinical trials; consulting resources with specialized expertise related to execution of our development plan for our product candidates; personnel costs, including salaries, benefits and share-based compensation; and costs to license and maintain licensed intellectual property. We charge research and development costs, including clinical trial costs, to expense when incurred. Our human clinical trials are, and will be, performed at clinical trial sites and are administered jointly by us with assistance from CROs. Costs of setting up clinical trial sites are accrued upon execution of the study agreement. Expenses related to the performance of clinical trials generally are accrued based on contracted amounts and the achievement of agreed upon milestones, such as patient enrollment, patient follow-up, etc. We monitor levels of performance under each significant contract, including the extent of patient enrollment and other activities through communications with the clinical trial sites and CROs, and adjust the estimates, if required, on a quarterly basis so that clinical expenses reflect the actual effort expended at each clinical trial site as reported by each CRO or, in the absence of a CRO, as reported directly by the clinical trial sites. The cost to secure certain third-party drug product for the clinical trials, which is often paid for in advance of delivery, is charged to research and development when it is received and available to be shipped to clinical sites. All material CRO contracts are terminable by us upon written notice, and we are generally only liable for actual effort expended by the CROs and certain non-cancelable expenses incurred at any point of termination. In response to the termination of the Clinical Research Services Agreement with the CRO for the ASPIRE trial during the three months ended September 30, 2024, the Company is in discussions with the CRO to agree on the final reconciliation of amounts owed and how the existing deposits will be applied against such amounts owed. We expense costs associated with obtaining licenses for patented technologies when it is determined there is no alternative future use of the intellectual property subject to the license.
Share-Based Payment Arrangement [Policy Text Block]	Stock-based compensation In accounting for stock-based incentive awards, we measure and recognize the cost of employee and non-employee services received in exchange for awards of equity instruments based on the fair value of those awards on the grant date. Calculating stock-based compensation expense requires the input of highly subjective assumptions, which represent our best estimates and involve inherent uncertainties and the application of management’s judgment. Compensation cost is recognized ratably using the straight-line attribution method over the vesting period, which is considered to be the requisite service period. Compensation expense for performance-based stock option awards is recognized when “performance” has occurred or is probable of occurring. The fair value of stock-based awards is estimated at the date of grant using the Black-Scholes option pricing model. The determination of the fair value of stock-based awards is affected by our stock price, as well as assumptions regarding a number of complex and subjective variables. Risk free interest rates are based upon U.S. Treasury rates appropriate for the expected term of each award. Expected volatility rates are based on historical company share price volatility. The assumed dividend yield is zero
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation adjustments The functional currency of Panbela Therapeutics Pty Ltd is the Australian Dollar. Accordingly, assets and liabilities, and equity transactions of Panbela Therapeutics Australia Pty Ltd, are translated into U.S. dollars at period-end exchange rates. Revenues and expenses are translated at the average exchange rate in effect for the period. The resulting translation gains and losses are recorded as a component of accumulated comprehensive loss presented within the stockholders’ equity. During the nine-month periods ended September 30, 2024 and 2023, any reclassification adjustments from accumulated other comprehensive loss to operations were inconsequential.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive loss Comprehensive loss consists of our net loss and the effects of foreign currency translation.
Earnings Per Share, Policy [Policy Text Block]	Net loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is based on the weighted average of common shares outstanding during the period plus dilutive potential common shares calculated using the treasury stock method. Such potentially dilutive shares are excluded when the effect is anti-dilutive or reduce a net loss per share. The Company’s potentially dilutive shares, which include outstanding common stock options, and warrants, have not been included in the computation of diluted net loss per share for all periods as the result would be anti-dilutive. The following table sets forth the potential shares of common stock that were not included in the calculation of diluted net loss per share as their effects would have been anti-dilutive as of the dates indicated: September 30, 2024 2023 Employee and non-employee stock options 607 607 Common stock issuable under common stock purchase warrants 9,090,939 203,161 9,091,546 203,768

Note 5 - Summary of Significa_2

Note 5 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	September 30, 2024 2023 Employee and non-employee stock options 607 607 Common stock issuable under common stock purchase warrants 9,090,939 203,161 9,091,546 203,768

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Common Stock Reserved for Future Issuance [Table Text Block]	September 30, 2024 Stock options outstanding 607 Shares available for grant under equity incentive plan 163,800 Warrants outstanding 9,090,939 9,255,346

Note 8 - Stock-based Compensa_2

Note 8 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Nine Months Ended September 30, 2024 2023 General and Administrative $ 68 $ 554 Research and Development 35 145 $ 103 $ 699
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Outstanding, Vested and Expected to Vest Options Vested and Exercisable Per Share Exercise Price Shares Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Options Exercisable Weighted Average Remaining Contractual Life (Years) $300 503 8.75 $ 300.00 503 8.75 $5,280 - $7,709 39 6.50 $ 5,280.00 39 6.50 $26,400 - $98,160 37 4.79 $ 79,787.03 37 4.79 $100,080 - $362,400 28 4.79 $ 194,220.00 28 4.79 Totals 607 8.18 $ 14,410.36 607 8.18

Note 1 - Business (Details Text

Note 1 - Business (Details Textual)	Jan. 18, 2024	Jun. 01, 2023	Jan. 18, 2023	Jan. 13, 2023
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20	30	40	40

Note 2 - Risks and Uncertaint_2

Note 2 - Risks and Uncertainties (Details Textual) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)	$ 146,936,000						$ 146,936,000		$ 125,497,000
Net Income (Loss) Attributable to Parent	7,172,000	$ 7,146,000	$ 7,121,000	$ 7,831,000	$ 5,845,000	$ 5,113,000	21,439,000	$ 18,789,000
Net Cash Provided by (Used in) Operating Activities							12,493,000	22,169,000
Cash and Cash Equivalents, at Carrying Value	142,000						142,000		2,578,000
Working Capital	15,000,000						15,000,000
Equity, Attributable to Parent	$ (18,168,000)	$ (10,574,000)	$ (3,187,000)	$ (2,483,000)	$ 4,795,000	$ 2,535,000	$ (18,168,000)	$ (2,483,000)	$ (4,710,000)	$ (8,049,000)

Note 4 - Liquidity and Busine_2

Note 4 - Liquidity and Business Plan (Details Textual) - USD ($)							9 Months Ended	12 Months Ended
	Oct. 25, 2024	Jan. 31, 2024	Dec. 21, 2023	Nov. 02, 2023	Jun. 21, 2023	Jan. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Nov. 15, 2024	Oct. 22, 2024	Jul. 24, 2024
Registered Public Offering [Member]
Proceeds from Issuance or Sale of Equity		$ 9,000,000			$ 8,500,000	$ 15,000,000
Inducement Warrant [Member]
Proceeds from Issuance or Sale of Equity			$ 2,000,000	$ 1,900,000
ATM Program [Member]
Proceeds from Issuance or Sale of Equity								$ 1,600,000
Subordinated Promissory Notes [Member]
Proceeds from Issuance of Debt							$ 700,000
USWM Loan Agreement [Member]
Debt Instrument, Face Amount											$ 1,500,000
Nant Capital LLC [Member] | Subsequent Event [Member] | Tranche A Note [Member]
Debt Instrument, Face Amount										$ 2,850,000
Proceeds from Issuance of Debt	$ 2,850,000
Nant Capital LLC [Member] | Subsequent Event [Member] | Tranche B Note [Member]
Debt Instrument, Face Amount									$ 9,150,000

Note 5 - Summary of Significa_3

Note 5 - Summary of Significant Accounting Policies (Details Textual) Pure in Thousands	9 Months Ended
	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%

Note 5 - Summary of Significa_4

Note 5 - Summary of Significant Accounting Policies - Anti-dilutive Securities (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Anti-dilutive securities (in shares)	9,091,546	203,768
Share-Based Payment Arrangement [Member]
Anti-dilutive securities (in shares)	607	607
Warrant [Member]
Anti-dilutive securities (in shares)	9,090,939	203,161

Note 6 - Notes Payable (Details

Note 6 - Notes Payable (Details Textual) - USD ($)					3 Months Ended	9 Months Ended
	Oct. 25, 2024	Jul. 24, 2024	Mar. 08, 2024	Jun. 15, 2022	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Oct. 22, 2024	Aug. 23, 2024	Aug. 19, 2024	Jul. 31, 2024
Repayments of Notes Payable						$ 1,000,000	$ 1,650,000
USWM Loan Agreement [Member]
Debt Instrument, Face Amount		$ 1,500,000
Debt Instrument, Covenant, Qualifying Financing Threshold		1,875,000
Debt Instrument, Periodic Payment		$ 375,000
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Covenant, Qualifying Transaction Threshold		$ 1,000,000
Interest Expense, Debt					$ 375,000
USWM Loan Agreement [Member] | Subsequent Event [Member]
Repayments of Notes Payable	$ 1,500,000
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	375,000
Repayments of Long-Term Debt	1,875,000
Tranche A Note [Member] | Nant Capital LLC [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount								$ 2,850,000
Proceeds from Issuance of Debt	2,850,000
Schemel Note [Member]
Debt Instrument, Face Amount											$ 100,000
Debt Instrument, Interest Rate, Stated Percentage											10%
Debt Instrument, Interest Rate, Penalty Interest					2%	2%
Schemel Note [Member] | Subsequent Event [Member]
Repayments of Notes Payable	100,000
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	$ 2,500
Promissory Note to Director [Member]
Debt Instrument, Face Amount										$ 50,000
Debt Instrument, Interest Rate, Stated Percentage										10%
Promissory Note To Investors [Member]
Debt Instrument, Face Amount									$ 550,000
Debt Instrument, Interest Rate, Stated Percentage									10%
Sucampo Note [Member]
Debt Instrument, Face Amount				$ 6,200,000
Debt Instrument, Periodic Payment				$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage				5%
Interest Paid, Including Capitalized Interest, Operating and Investing Activities			$ 260,000
Long-Term Debt					$ 4,300,000	$ 4,300,000
Long-Term Debt, Gross					4,200,000	4,200,000
Repayments of Long-Term Debt			$ 1,000,000
Interest Payable					$ 87,000	$ 87,000

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity (Details Textual) $ / shares in Units, $ in Millions	Jan. 31, 2024 USD ($) $ / shares shares	Jan. 18, 2024	Jun. 01, 2023	Jan. 18, 2023	Jan. 13, 2023
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		20	30	40	40
Pre-funded Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	3,581,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.001
Common Stock Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	8,750,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 2.06
Registered Public Offering [Member]
Stock Issued During Period, Shares, New Issues | shares	794,000
Units Issued, Stock and Warrant, Price Per Share | $ / shares	$ 2.06
Units Issued, Warrant and Warrant, Warrant Per Unit | shares	2
Units Issued, Warrant and Warrant, Price Per Unit | $ / shares	$ 2.059
Proceeds from Issuance or Sale of Equity, Net | $	$ 8.1

Note 7 - Stockholders' Equity -

Note 7 - Stockholders' Equity - Common Stock Reserved for Future Issuance (Details)	Sep. 30, 2024 shares
Shares reserved (in shares)	9,255,346
Share-Based Payment Arrangement, Option [Member]
Shares reserved (in shares)	607
Shares Available for Grant Under Equity Incentive Plan [Member]
Shares reserved (in shares)	163,800
Warrant [Member]
Shares reserved (in shares)	9,090,939

Note 8 - Stock-based Compensa_3

Note 8 - Stock-based Compensation (Details Textual) - $ / shares		9 Months Ended
	Oct. 01, 2024	Oct. 01, 2024	Sep. 30, 2024	Dec. 31, 2016
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price			$ 14,410.36
Panbela Therapeutics, Inc. 2016 Omnibus Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized				116
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized			164,246
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number			561
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price			$ 14,420
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term			8 years 1 month 6 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant			163,800
Panbela Therapeutics, Inc. 2016 Omnibus Incentive Plan [Member] | Subsequent Event [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	163,800	163,800
Panbela Therapeutics, Inc. 2011 Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number			5
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price			$ 76,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term			4 months 24 days
CPP's 2010 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number			41
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price			$ 6,743.41
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term			5 years 10 months 24 days

Note 8 - Stock-based Compensa_4

Note 8 - Stock-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-based compensation expense	$ 103	$ 699
General and Administrative Expense [Member]
Share-based compensation expense	68	554
Research and Development Expense [Member]
Share-based compensation expense	$ 35	$ 145

Note 8 - Stock-based Compensa_5

Note 8 - Stock-based Compensation - Options Outstanding (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Options outstanding (in shares) | shares	607
Options outstanding, weighted average remaining contractual life (Year)	8 years 2 months 4 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 14,410.36
Options exercisable (in shares) | shares	607
Options exercisable, weighted average remaining contractual life (Year)	8 years 2 months 4 days
Exercise Price Range 1 [Member]
Per share exercise price, lower limit (in dollars per share)	$ 300
Options outstanding (in shares) | shares	503
Options outstanding, weighted average remaining contractual life (Year)	8 years 9 months
Options outstanding, weighted average exercise price (in dollars per share)	$ 300
Options exercisable (in shares) | shares	503
Options exercisable, weighted average remaining contractual life (Year)	8 years 9 months
Per share exercise price, lower limit (in dollars per share)	$ 300
Exercise Price Range 2 [Member]
Per share exercise price, lower limit (in dollars per share)	$ 5,280
Options outstanding (in shares) | shares	39
Options outstanding, weighted average remaining contractual life (Year)	6 years 6 months
Options outstanding, weighted average exercise price (in dollars per share)	$ 5,280
Options exercisable (in shares) | shares	39
Options exercisable, weighted average remaining contractual life (Year)	6 years 6 months
Per share exercise price, lower limit (in dollars per share)	$ 5,280
Per share exercise price, upper limit (in dollars per share)	7,709
Exercise Price Range 3 [Member]
Per share exercise price, lower limit (in dollars per share)	$ 26,400
Options outstanding (in shares) | shares	37
Options outstanding, weighted average remaining contractual life (Year)	4 years 9 months 14 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 79,787.03
Options exercisable (in shares) | shares	37
Options exercisable, weighted average remaining contractual life (Year)	4 years 9 months 14 days
Per share exercise price, lower limit (in dollars per share)	$ 26,400
Per share exercise price, upper limit (in dollars per share)	98,160
Exercise Price Range 4 [Member]
Per share exercise price, lower limit (in dollars per share)	$ 100,080
Options outstanding (in shares) | shares	28
Options outstanding, weighted average remaining contractual life (Year)	4 years 9 months 14 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 194,220
Options exercisable (in shares) | shares	28
Options exercisable, weighted average remaining contractual life (Year)	4 years 9 months 14 days
Per share exercise price, lower limit (in dollars per share)	$ 100,080
Per share exercise price, upper limit (in dollars per share)	$ 362,400

Note 9 - Gain on Sale of Inte_2

Note 9 - Gain on Sale of Intellectual Property (Details Textual) - USD ($) $ in Millions	Apr. 28, 2024	Jul. 17, 2023
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ 0.8	$ 0.4
Maximum [Member]
Disposal Group, Including Discontinued Operation, Consideration		$ 9.5
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ 7.6

Note 10 - Subsequent Events (De

Note 10 - Subsequent Events (Details Textual) - USD ($)			9 Months Ended
	Oct. 25, 2024	Oct. 01, 2024	Oct. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	Nov. 15, 2024	Oct. 22, 2024	Jul. 31, 2024	Jul. 24, 2024
Repayments of Notes Payable				$ 1,000,000	$ 1,650,000
USWM Loan Agreement [Member]
Debt Instrument, Face Amount									$ 1,500,000
Debt Instrument, Interest Rate, Stated Percentage									10%
Schemel Note [Member]
Debt Instrument, Face Amount								$ 100,000
Debt Instrument, Interest Rate, Stated Percentage								10%
Debt Instrument, Interest Rate, Penalty Interest				2%
Subsequent Event [Member] | Panbela Therapeutics, Inc. 2016 Omnibus Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		163,800	163,800
Subsequent Event [Member] | Tranche A Note [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)							$ 0.37
Subsequent Event [Member] | Tranche A and B Note [Member]
Debt Instrument, Interest Rate, Stated Percentage							8%
Debt Instrument, Interest Rate, Penalty Interest							12%
Debt Instrument, Convertible, Maximum Beneficial Ownership Percentage							33.33%
Subsequent Event [Member] | USWM Loan Agreement [Member]
Repayments of Long-Term Debt	$ 1,875,000
Repayments of Notes Payable	1,500,000
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	375,000
Subsequent Event [Member] | Schemel Note [Member]
Repayments of Notes Payable	100,000
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	$ 2,500
Nant Capital LLC [Member] | Subsequent Event [Member] | Tranche A Note [Member]
Debt Instrument, Face Amount							$ 2,850,000
Nant Capital LLC [Member] | Subsequent Event [Member] | Tranche B Note [Member]
Debt Instrument, Face Amount						$ 9,150,000