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BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK
 3 Months Ended
Jun. 30, 2026
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, 2026 and June 30, 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 because their effect would have been anti-dilutive for the periods presented:

 

   June 30, 2026   June 30, 2025 
         
Common stock warrants   348,973    162,768 
Common stock options   38,177    36,545 
Restricted shares   475    912 
Total   387,625    200,225 

 

The Company’s pre-funded warrants of 23,133 and 30,321 as of June 30, 2026 and June 30, 2025, respectively, were included in the calculation of diluted net loss per share.

 

 

BEYOND AIR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)