BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK |
6 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Sep. 30, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 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 six months ended September 30, 2026 and September 30, 2025.
The Company’s pre-funded warrants of and as of September 30, 2026 and September 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)
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