Company: XAIR
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001641172-25-023243
Chunk: 86

Company: Beyond Air, Inc.
Filing Date: 2025-08-12
Form: 10-Q
Item: Part II, Item 8
Chunk 86
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     219  
     150 
  
    Deposits to secure manufacturing materials 
     3,977  
     4,377 
  
    Other 
     156  
     203 
  
    Total 
    $5,126  
    $5,743 
  
    Prepaid
    expenses and other current assets 
    $5,126  
    $5,743 

NOTE
6 ACCRUED EXPENSES

A
summary of the accrued expenses as of June 30, 2025 and March 31, 2025 is as follows (in thousands):

 SUMMARY OF ACCRUED EXPENSES 

    June 30, 2025  
    March 31, 2025 
  
    Research and development 
    $539  
    $360 
  
    Professional fees 
     280  
     440 
  
    Employee salaries and benefits 
     743  
     924 
  
    Deferred revenue 
     921  
     - 
  
    Goods received not invoiced 
     77  
     98 
  
    Other 
     177  
     223 
  
    Total short-term accrued expenses 
    $2,737  
    $2,045 

NOTE
7 BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK

In
accordance with ASC 260, Earnings Per Share, warrants that are accounted for as liabilities which are potentially dilutive have
not been included in diluted earnings per share as they would have been anti-dilutive during the three months ended June 30, 2025.

The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:

 SCHEDULE
OF POTENTIAL ANTI-DILUTIVE SECURITIES 

    June 30, 2025  
    June 30, 2024 

    Common stock warrants 
     3,254,966  
     511,251 
  
    Common stock options 
     728,262  
     558,343 
  
    Restricted shares 
     18,265  
     30,645 
  
    Loan and Security – conversion feature 
     -  
     69,509