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
	10-Q	10-Q	10-Q	10-Q	10-Q	10-Q
Assets
Cash and equivalents	31.3	29.8	72.8	83.5	47.7	38.6
Short-term investments	25.6	32.6
Accounts receivable, net	0.0			1.1
Inventories	1.3	0.7	0.7
Other current assets	5.0	11.9	12.0	10.1	2.6	2.4
Total current assets	63.4	75.1	85.4	94.7	50.3	41.0
Property, plant, and equipment, net	5.5	2.8	2.1	1.8	1.4	0.9
Intangibles	1.6
Other fixed 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

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
Short-term debt	0.5	0.3	0.6	0.0	0.1	0.3
Short-term debt	0.5	0.3	0.6		0.1	0.3
Other current liabilities	0.4	0.3	0.3	0.2	0.2	0.2
Total current liabilities	12.0	11.6	10.2	6.2	6.9	4.5
Long-term debt	13.7	0.2	0.8	0.2	4.7	4.9
Other liabilities	8.1	6.6	9.6	2.2	1.5	1.4
Total liabilities	33.9	18.4	20.6	8.5	13.1	10.7

Shareholders' equity [+]	39.1	63.7	71.4	90.8	40.9	33.4
Paid-in capital	228.9	204.9	200.4	188.7	136.8	120.7
Retained earnings	-193.6	-146.5	-134.6	-103.6	-95.9	-87.2
Treasury stock	0.0	0.0	0.0	0.0	0.0	0.0
Tangible shareholders' equity	37.6	63.7	71.4	90.8	40.9	33.4