Beyond Air, Inc. (XAIR)

Beyond Air Balance Sheet

Financials in millions USD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	28.45	11.38	29.16	80.24	34.63	19.83
Short-Term Investments	-	23.09	16.72	-	-	-
Cash & Short-Term Investments	28.45	34.47	45.88	80.24	34.63	19.83
Cash Growth	-26.38%	-24.88%	-42.82%	131.71%	74.65%	151.55%
Accounts Receivable	0.56	0.32	-	-	-	-
Other Receivables	0.45	0.23	0.65	0.6	0.47	0.12
Receivables	1	0.55	0.65	0.6	0.47	0.12
Inventory	2.65	2.36	1.37	0.35	-	-
Prepaid Expenses	0.61	1.21	1.25	1.55	1.22	0.76
Restricted Cash	0.23	0.23	7.61	9.99	0.64	5.64
Other Current Assets	5.09	5.12	2.65	0.22	0.27	0.27
Total Current Assets	38.04	43.94	59.41	92.95	37.22	26.61
Property, Plant & Equipment	13.55	11.49	7.5	4.21	2.79	0.41
Other Intangible Assets	1.33	1.43	1.63	1.84	0.38	0.41
Other Long-Term Assets	0.1	0.11	0.21	0.21	0.14	-
Total Assets	53.01	56.96	68.75	99.2	40.53	27.43
Accounts Payable	1.49	1.95	2.02	1.13	1.33	2.26
Accrued Expenses	4.06	7.51	6.32	5.94	1.81	1.1
Short-Term Debt	0.26	0.8	0.78	0.93	0.56	0.34
Current Portion of Leases	0.38	0.42	0.38	0.28	0.11	0.07
Current Unearned Revenue	0.02	0.14	-	-	-	0.87
Other Current Liabilities	0.4	0.76	10.3	2.44	-	0.24
Total Current Liabilities	6.6	11.57	19.78	10.71	3.8	4.87
Long-Term Debt	15.37	14.72	0.12	0.2	4.47	4.34
Long-Term Leases	1.69	1.9	2.32	2.08	1.79	0.13
Other Long-Term Liabilities	0.06	1.59	4.5	8	-	-
Total Liabilities	23.72	29.78	26.72	20.99	10.06	9.34
Common Stock	0.01	0.01	0	0	0	0
Additional Paid-In Capital	293.39	264.78	217.34	196.27	110.95	75.7
Retained Earnings	-265.26	-239.7	-179.46	-123.64	-80.46	-57.59
Treasury Stock	-0.03	-0.03	-0.03	-0.03	-0.03	-0.03
Comprehensive Income & Other	0.01	-0.02	0.05	0.1	0	-
Total Common Equity	28.13	25.05	37.92	72.7	30.46	18.09
Minority Interest	1.17	2.14	4.11	5.51	-	-
Shareholders' Equity	29.29	27.19	42.03	78.21	30.46	18.09
Total Liabilities & Equity	53.01	56.96	68.75	99.2	40.53	27.43
Total Debt	17.7	17.84	3.59	3.49	6.93	4.88
Net Cash (Debt)	10.75	16.63	42.29	76.76	27.7	14.95
Net Cash Growth	-50.79%	-60.67%	-44.90%	177.09%	85.24%	96.26%
Net Cash Per Share	0.26	0.50	1.41	2.99	1.54	1.30
Filing Date Shares Outstanding	72.19	45.9	31.68	29.89	21.9	16.84
Total Common Shares Outstanding	72.19	45.9	30.74	29.89	21.83	16.06
Working Capital	31.44	32.37	39.63	82.23	33.42	21.74
Book Value Per Share	0.39	0.55	1.23	2.43	1.40	1.13
Tangible Book Value	26.8	23.62	36.28	70.87	30.09	17.68
Tangible Book Value Per Share	0.37	0.51	1.18	2.37	1.38	1.10
Machinery	15.48	11.78	5.68	2.36	1.36	0.49
Leasehold Improvements	0.52	0.61	0.58	0.4	0.02	0.01

Source: S&P Capital IQ. Standard template. Financial Sources.