Beyond Air, Inc. (XAIR) [Rocket]

In millions, except per share items	Jun-30-23	Sep-30-22	Jun-30-22	Dec-31-21	Sep-30-21	Jun-30-21	Mar-31-21	Dec-31-20
	10-Q	10-Q	10-Q	10-Q	10-Q	10-Q	10-K	10-Q
Revenues	0.1				6.2		0.1	0.1
Revenues growth		-100.0%		-100.0%	1672.0%	-100.0%	-97.6%	-52.6%
Cost of revenues	0.3	0.2
Gross loss	-0.2	-0.2
Gross margin	-413.6%

Operating expenses:
Research and development	-4.7	4.5	-3.2	2.5	2.8	2.7	1.8	3.3
Selling, general and administrative	10.9		8.2
Operating expenses	15.6	12.4	11.4	7.5	12.4	6.6	5.2	5.8
Operating loss	-15.9	-12.6	-11.4	-7.5	-6.2	-6.6	-5.0	-5.6
Operating margin	-26906.8%				-100.0%		-3471.7%	-3769.1%

Other income (loss)
Dividend / interest income and gains on marketable securities	0.4		0.0
Interest expense	-0.2	0.0	0.0	-0.1	-0.2	-0.2	-0.2	-0.2
Change in fair value of warrant liability	0.3
Change in fair value of derivative liability	0.5
Foreign exchange gain / (loss)	0.0	-0.2	-0.2	0.0		0.0	0.0	0.0
Estimated liability for contingent loss	-0.2
Other income / (expense)	-0.1	0.1	0.0	-0.4	-2.3	0.0		0.0
Total other income (expense)	0.8	-0.2	-0.2	-0.5	-2.5	-0.2	-0.2	-0.2

Benefit from income taxes
Net loss	-15.1	-12.8	-11.7	-8.0	-8.7	-6.7	-5.2	-5.8
Less : net loss attributable to non-controlling interest	-1.0	-0.8	-0.7	-0.2
Net loss attributable to Beyond Air, Inc. Stockholders	-14.1	-12.0	-10.9	-7.7	-8.7	-6.7	-5.2	-5.8
Foreign currency translation gain	0.0	0.2	0.2
Comprehensive loss attributable to Beyond Air, Inc.	-14.1		-10.8			-6.7

Net basic loss per share attributable to Beyond Air, Inc.	($0.45)	($0.40)	($0.37)	($0.29)	($0.36)	($0.31)	($0.24)	($0.33)
Net diluted loss per share attributable to Beyond Air, Inc.	($0.45)	($0.40)	($0.37)	($0.29)	($0.36)	($0.31)	($0.24)	($0.33)

Weighted average number of shares, outstanding basic	31.4	29.9	29.9	26.8	24.2	21.9	18.0	17.6
Weighted average number of shares, outstanding diluted	31.4	29.9	29.9	26.8	24.2	21.9	18.0	17.6