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BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK
3 Months Ended
Jun. 30, 2025
Earnings Per Share [Abstract]  
BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK

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:

  

   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

 
Total   4,001,493    1,169,748 

 

 

BEYOND AIR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)