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BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK
 12 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK

NOTE 8 BASIC AND DILUTED NET 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 years ended March 31, 2026 and March 31, 2025.

 

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

 

  

March 31,

2026

  

March 31,

2025

 
         
Common stock warrants   6,979,034    3,254,967 
Common stock options   756,749    739,214 
Restricted shares   9,485    18,265 
Total   7,745,268    4,012,446 

 

The Company’s pre-funded warrants of 2,362,619 and 606,367 as of March 31, 2026 and March 31, 2025, respectively, were included in the calculation of diluted net loss per share.

 

 

BEYOND AIR, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS