In millions, except per share items | Jun-30-23 | Mar-31-23 | Sep-30-22 | Jun-30-22 | Mar-31-22 | Dec-31-21 | Sep-30-21 | Jun-30-21 |
| 10-Q | | 10-Q | 10-Q | | 10-Q | 10-Q | 10-Q |
ASSETS | | | | | | | | |
Current assets | | | | | | | | |
Cash and cash equivalents | 31.3 | | 29.8 | 72.8 | | 83.5 | 47.7 | 38.6 |
Marketable securities | 25.6 | | 32.6 | | | | | |
Restricted cash | 2.7 | | 10.1 | 10.0 | | 9.2 | 1.0 | 1.0 |
Accounts receivable | 0.0 | | | | | | | |
Inventory | 1.3 | | 0.7 | 0.7 | | | | |
Grant receivable | 0.4 | | | | | | | |
Other current assets and prepaid expenses | 1.8 | | 1.6 | 1.5 | | 1.3 | 1.6 | 1.3 |
Total current assets | 63.4 | | 75.1 | 85.4 | | 94.7 | 50.3 | 41.0 |
Licensed right to use technology | 1.6 | | | | | | | |
Right-of-use lease assets | 2.4 | | 2.3 | 2.4 | | 2.3 | 1.8 | 1.8 |
Property and equipment, net | 5.5 | | 2.8 | 2.1 | | 1.8 | 1.4 | 0.9 |
Other assets | 0.2 | | 0.2 | 0.2 | | 0.2 | 0.2 | 0.1 |
TOTAL ASSETS | 73.0 | | 82.0 | 91.9 | | 99.3 | 54.1 | 44.2 |
|
LIABILITIES AND STOCKHOLDERS’ EQUITY | | | | | | | | |
Current liabilities | | | | | | | | |
Accounts payable | 1.7 | | 2.0 | 1.0 | | 1.6 | 2.2 | 2.3 |
Accrued expenses | 9.4 | | 8.9 | 8.2 | | 4.3 | 4.4 | 1.7 |
Operating lease liability, current portion | 0.4 | | | | | | | |
Loans payable, current portion | 0.5 | | 0.3 | 0.6 | | | 0.1 | 0.3 |
Total current liabilities | 12.0 | | 11.6 | 10.2 | | 6.2 | 6.9 | 4.5 |
Operating lease liability, net | 2.2 | | | | | | | |
Long-term debt | 13.7 | | 0.2 | 0.2 | | | 4.5 | 4.5 |
Warrant liability | 0.6 | | | | | | | |
Derivative liability | 0.8 | | | | | | | |
Other long-term liabilities | 4.5 | | | | | | | |
Total liabilities | 33.9 | | 18.4 | 20.6 | | 8.5 | 13.1 | 10.7 |
|
Stockholders’ equity | | | | | | | | |
Preferred Stock, $0.0001 par value per share: 10,000,000 shares authorized, 0 shares issued and outstanding | | | | | | | | |
Common Stock | 0.0 | | 0.0 | 0.0 | | 0.0 | 0.0 | 0.0 |
Treasury stock | 0.0 | | 0.0 | 0.0 | | 0.0 | 0.0 | 0.0 |
Additional paid-in capital | 228.9 | | 204.9 | 200.4 | | 188.7 | 136.8 | 120.7 |
Accumulated deficit | -193.6 | | -146.5 | -134.6 | | -103.6 | -95.9 | -87.2 |
Accumulated other comprehensive income | 0.1 | | 0.4 | 0.3 | | | | |
Total stockholders’ equity attributable to Beyond Air, Inc. | 35.5 | | 58.8 | 66.1 | | 85.0 | 40.9 | 33.4 |
Non-controlling interest | 3.7 | | 4.8 | 5.2 | | 5.8 | | |
Total equity | 39.1 | | 63.7 | 71.4 | | 90.8 | | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | 73.0 | | 82.0 | 91.9 | | 99.3 | 54.1 | 44.2 |