$XAIR
Beyond Air, Inc. Stock $xair

$xair Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-K Financial Statement

#000149315224025000 Filed on June 24, 2024

Income Statement

Concept	2024 Q2	2024 Q1	2024
Revenue	$683.0K	$470.0K	$1.159M
YoY Change	1057.63%
Cost Of Revenue	$1.016M	$983.0K	$2.466M
YoY Change	235.31%	217.1%	344.32%
Gross Profit	-$332.0K	-$513.0K	-$1.307M
YoY Change	36.07%	65.48%	135.5%
Gross Profit Margin	-48.61%	-109.15%	-112.77%
Selling, General & Admin	$7.239M	$6.422M	$37.34M
YoY Change	-33.81%	-32.75%	7.63%
% of Gross Profit
Research & Development	$6.009M	$5.699M	$24.36M
YoY Change	27.99%	37.99%	44.93%
% of Gross Profit
Depreciation & Amortization	$736.0K	$641.0K	$1.775M
YoY Change	103.88%	160.57%	111.56%
% of Gross Profit
Operating Expenses	$13.25M	$12.12M	$61.70M
YoY Change	-15.25%	-11.33%	19.8%
Operating Profit	-$13.58M	-$12.63M	-$63.01M
YoY Change	-14.46%	-9.63%	21.03%
Interest Expense	$309.0K	-$1.722M	$2.912M
YoY Change	95.57%	-323.64%	9606.67%
% of Operating Profit
Other Income/Expense, Net	$525.0K	-$211.0K	-$1.288M
YoY Change	-35.98%	-34.06%	-82.46%
Pretax Income	-$13.06M	-$14.56M	-$64.30M
YoY Change	-13.28%	-31.18%	8.24%
Income Tax		$0.00
% Of Pretax Income
Net Earnings	-$12.20M	-$13.71M	-$60.24M
YoY Change	-13.44%	-32.04%	7.93%
Net Earnings / Revenue	-1786.38%	-2916.38%	-5197.76%
Basic Earnings Per Share	-$0.27		-$1.82
Diluted Earnings Per Share	-$0.27	-$0.37	-$1.82
COMMON SHARES
Basic Shares Outstanding	45.90M shares	36.04M shares	33.16M shares
Diluted Shares Outstanding	45.90M shares		33.16M shares

Balance Sheet

Concept	2024 Q2	2024 Q1	2024
SHORT-TERM ASSETS
Cash & Short-Term Investments	$21.37M	$34.47M	$34.47M
YoY Change	-62.5%	-24.88%	-24.88%
Cash & Equivalents	$4.161M	$11.38M	$11.38M
Short-Term Investments	$17.21M	$23.09M	$23.09M
Other Short-Term Assets	$6.455M	$6.793M	$6.793M
YoY Change	48.39%	-42.18%	-42.18%
Inventory	$2.391M	$2.127M	$2.127M
Prepaid Expenses
Receivables	$475.0K	$319.0K	$319.0K
Other Receivables	$179.0K	$229.0K	$229.0K
Total Short-Term Assets	$30.87M	$43.94M	$43.94M
YoY Change	-51.27%	-26.05%	-26.05%
LONG-TERM ASSETS
Property, Plant & Equipment	$12.12M	$9.364M	$11.49M
YoY Change	121.36%	87.17%	53.22%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$112.0K	$113.0K	$113.0K
YoY Change	-50.44%	-46.7%	-46.45%
Total Long-Term Assets	$15.63M	$13.03M	$13.03M
YoY Change	61.41%	39.47%	39.47%
TOTAL ASSETS
Total Short-Term Assets	$30.87M	$43.94M	$43.94M
Total Long-Term Assets	$15.63M	$13.03M	$13.03M
Total Assets	$46.50M	$56.96M	$56.96M
YoY Change	-36.34%	-17.15%	-17.15%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$3.114M	$1.948M	$1.948M
YoY Change	79.17%	-3.37%	-3.37%
Accrued Expenses	$8.103M	$8.682M	$8.682M
YoY Change	-13.81%	-47.74%	-48.9%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$660.0K	$660.0K
YoY Change		-5.04%	-5.04%
Long-Term Debt Due	$536.0K	$140.0K	$140.0K
YoY Change	8.28%	75.0%	75.0%
Total Short-Term Liabilities	$11.75M	$11.57M	$11.57M
YoY Change	-2.19%	-41.52%	-41.52%
LONG-TERM LIABILITIES
Long-Term Debt	$14.95M	$14.72M	$14.72M
YoY Change	8.71%	12167.5%	12167.5%
Other Long-Term Liabilities	$2.102M		$3.487M
YoY Change	-53.29%		-48.88%
Total Long-Term Liabilities	$17.05M	$0.00	$18.21M
YoY Change	278.84%	-100.0%	162.33%
TOTAL LIABILITIES
Total Short-Term Liabilities	$11.75M	$11.57M	$11.57M
Total Long-Term Liabilities	$17.05M	$0.00	$18.21M
Total Liabilities	$28.80M	$29.78M	$31.91M
YoY Change	-15.04%	11.43%	3.5%
SHAREHOLDERS EQUITY
Retained Earnings	-$251.9M	-$239.7M
YoY Change	30.11%	33.54%
Common Stock	$5.000K	$5.000K
YoY Change	66.67%	66.67%
Preferred Stock
YoY Change
Treasury Stock (at cost)	$25.00K	$25.00K
YoY Change	0.0%	0.0%
Treasury Stock Shares
Shareholders Equity	$16.13M	$25.05M	$25.05M
YoY Change
Total Liabilities & Shareholders Equity	$46.50M	$56.96M	$56.96M
YoY Change	-36.34%	-17.15%	-17.15%

Cashflow Statement

Concept	2024 Q2	2024 Q1	2024
OPERATING ACTIVITIES
Net Income	-$12.20M	-$13.71M	-$60.24M
YoY Change	-13.44%	-32.04%	7.93%
Depreciation, Depletion And Amortization	$736.0K	$641.0K	$1.775M
YoY Change	103.88%	160.57%	111.56%
Cash From Operating Activities	-$10.20M	-$10.73M	-$56.00M
YoY Change	-40.7%	27.09%	69.7%
INVESTING ACTIVITIES
Capital Expenditures	$2.673M	$1.931M	$5.745M
YoY Change	236.23%	-4.5%	48.18%
Acquisitions
YoY Change
Other Investing Activities	$5.787M	$264.0K	-$6.490M
YoY Change	-165.33%	-97.57%	-61.16%
Cash From Investing Activities	$3.114M	-$1.667M	-$12.24M
YoY Change	-132.26%	-118.81%	-40.57%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$264.0K	15.89M	$43.17M
YoY Change	-101.22%	366.21%	1501.15%
NET CHANGE
Cash From Operating Activities	-$10.20M	-10.73M	-$56.00M
Cash From Investing Activities	$3.114M	-1.667M	-$12.24M
Cash From Financing Activities	-$264.0K	15.89M	$43.17M
Net Change In Cash	-$7.218M	3.500M	-$25.16M
YoY Change	38.83%	-8.59%	-50.61%
FREE CASH FLOW
Cash From Operating Activities	-$10.20M	-$10.73M	-$56.00M
Capital Expenditures	$2.673M	$1.931M	$5.745M
Free Cash Flow	-$12.87M	-$12.66M	-$61.75M
YoY Change	-28.46%	20.98%	67.43%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023Q1	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent		usd
CY2024Q1	us-gaap	Grants Receivable GrantsReceivable		usd
CY2023Q1	XAIR	Warrant Liability WarrantLiability		usd
CY2023Q1	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent		usd
CY2024Q1	us-gaap	Other Liabilities Noncurrent OtherLiabilitiesNoncurrent		usd
CY2024Q1	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023Q1	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax		usd
CY2023	XAIR	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability		usd
CY2023	XAIR	Change In Fair Value Of Derivative Liability ChangeInFairValueOfDerivativeLiability		usd
CY2023	us-gaap	Other Nonoperating Expense OtherNonoperatingExpense		usd
CY2024	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2023	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised		usd
CY2023	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross		usd
CY2024	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross		usd
CY2023	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts		usd
CY2023	XAIR	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability		usd
CY2023	XAIR	Change In Fair Value Of Derivative Liability ChangeInFairValueOfDerivativeLiability		usd
CY2024	us-gaap	Provision For Other Losses ProvisionForOtherLosses		usd
CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable		usd
CY2024	XAIR	Payments To Security Deposits Made On Operating Leases PaymentsToSecurityDepositsMadeOnOperatingLeases		usd
CY2023	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised		usd
CY2023	XAIR	Proceeds From Issuance Of Common Stock In Connection With Purchase Agreement ProceedsFromIssuanceOfCommonStockInConnectionWithPurchaseAgreement		usd
CY2023	us-gaap	Proceeds From Bank Debt ProceedsFromBankDebt		usd
CY2023	XAIR	Debt Discount DebtDiscount		usd
CY2023	XAIR	End Of Term Loan Liability EndOfTermLoanLiability		usd
CY2023	XAIR	Warrant Liabilities WarrantLiabilities		usd
CY2023	XAIR	Derivatives Liability DerivativesLiability		usd
CY2023	XAIR	Short Term Finance Liability ShortTermFinanceLiability		usd
CY2024	XAIR	Rightofuse Assets RightofuseAssets		usd
CY2024	XAIR	Operating Lease Liabilities OperatingLeaseLiabilities		usd
CY2023	XAIR	Fixed Assets Recorded In Accounts Payable And Accrued Expenses FixedAssetsRecordedInAccountsPayableAndAccruedExpenses		usd
CY2024	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
CY2023	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
CY2023Q1	us-gaap	Liabilities Fair Value Disclosure LiabilitiesFairValueDisclosure		usd
CY2024Q1	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Intrinsic Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1		usd
CY2023Q1	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent		usd
CY2023Q1	XAIR	Goods Received Not Invoiced GoodsReceivedNotInvoiced		usd
CY2024Q1	XAIR	Accrued Circassia Settlement Long Term AccruedCircassiaSettlementLongTerm		usd
CY2024Q1	us-gaap	Other Long Term Debt OtherLongTermDebt		usd
CY2024Q1	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet		usd
CY2023Q1	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet		usd
CY2023Q2	XAIR	Amortization Of Debt Discount AmortizationOfDebtDiscount		usd
CY2024	dei	Document Type DocumentType	10-K
CY2024	dei	Document Annual Report DocumentAnnualReport	true
CY2024	dei	Document Period End Date DocumentPeriodEndDate	2024-03-31
CY2024	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--03-31
CY2024	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2024	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2024	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2024	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2024	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2024	dei	Entity Small Business EntitySmallBusiness	true
CY2024	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2024	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2024	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2024	dei	Entity Shell Company EntityShellCompany	false
CY2023Q3	dei	Entity Public Float EntityPublicFloat	66900000	usd
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	45900821	shares
CY2024	dei	Auditor Name AuditorName	Marcum LLP
CY2024	dei	Auditor Firm AuditorFirmId	688
CY2024	dei	Auditor Location AuditorLocation	East Hanover, New Jersey
CY2024Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	11378000	usd
CY2023Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	29158000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2023Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	16724000	usd
CY2024Q1	us-gaap	Restricted Cash Current RestrictedCashCurrent	230000	usd
CY2023Q1	us-gaap	Restricted Cash Current RestrictedCashCurrent	7610000	usd
CY2024Q1	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	319000	usd
CY2023Q1	us-gaap	Grants Receivable GrantsReceivable	420000	usd
CY2024Q1	us-gaap	Inventory Net InventoryNet	2127000	usd
CY2023Q1	us-gaap	Inventory Net InventoryNet	1129000	usd
CY2024Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6792000	usd
CY2023Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	4369000	usd
CY2024Q1	us-gaap	Assets Current AssetsCurrent	43936000	usd
CY2023Q1	us-gaap	Assets Current AssetsCurrent	59410000	usd
CY2024Q1	us-gaap	Finite Lived License Agreements Gross FiniteLivedLicenseAgreementsGross	1427000	usd
CY2023Q1	us-gaap	Finite Lived License Agreements Gross FiniteLivedLicenseAgreementsGross	1632000	usd
CY2024Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2121000	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2493000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	9364000	usd
CY2023Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5003000	usd
CY2024Q1	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	113000	usd
CY2023Q1	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	212000	usd
CY2024Q1	us-gaap	Assets Assets	56961000	usd
CY2023Q1	us-gaap	Assets Assets	68749000	usd
CY2024Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	1948000	usd
CY2023Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	2016000	usd
CY2024Q1	XAIR	Accrued Expenses And Other Liabilities Current AccruedExpensesAndOtherLiabilitiesCurrent	8402000	usd
CY2023Q1	XAIR	Accrued Expenses And Other Liabilities Current AccruedExpensesAndOtherLiabilitiesCurrent	16613000	usd
CY2024Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	418000	usd
CY2023Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	376000	usd
CY2024Q1	us-gaap	Loans Payable Current LoansPayableCurrent	800000	usd
CY2023Q1	us-gaap	Loans Payable Current LoansPayableCurrent	775000	usd
CY2024Q1	us-gaap	Liabilities Current LiabilitiesCurrent	11567000	usd
CY2023Q1	us-gaap	Liabilities Current LiabilitiesCurrent	19780000	usd
CY2024Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1898000	usd
CY2023Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	2321000	usd
CY2024Q1	us-gaap	Long Term Loans Payable LongTermLoansPayable	14721000	usd
CY2023Q1	us-gaap	Long Term Loans Payable LongTermLoansPayable	120000	usd
CY2024Q1	XAIR	Warrant Liability WarrantLiability	275000	usd
CY2024Q1	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	1314000	usd
CY2023Q1	us-gaap	Other Liabilities Noncurrent OtherLiabilitiesNoncurrent	4500000	usd
CY2024Q1	us-gaap	Liabilities Liabilities	29775000	usd
CY2023Q1	us-gaap	Liabilities Liabilities	26721000	usd
CY2024Q1	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2023Q1	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2024Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2023Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2024Q1	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2024Q1	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2023Q1	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q1	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2024Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2024Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2023Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2024Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	45900821	shares
CY2024Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	45900821	shares
CY2023Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	30738585	shares
CY2023Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	30738585	shares
CY2024Q1	us-gaap	Common Stock Value CommonStockValue	5000	usd
CY2023Q1	us-gaap	Common Stock Value CommonStockValue	3000	usd
CY2024Q1	us-gaap	Treasury Stock Value TreasuryStockValue	25000	usd
CY2023Q1	us-gaap	Treasury Stock Value TreasuryStockValue	25000	usd
CY2024Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	264780000	usd
CY2023Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	217339000	usd
CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-239697000	usd
CY2023Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-179455000	usd
CY2024Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-15000	usd
CY2023Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	53000	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	25048000	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	37915000	usd
CY2024Q1	us-gaap	Minority Interest MinorityInterest	2138000	usd
CY2023Q1	us-gaap	Minority Interest MinorityInterest	4113000	usd
CY2024Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	27186000	usd
CY2023Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	42028000	usd
CY2024Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	56961000	usd
CY2023Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	68749000	usd
CY2024	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	1159000	usd
CY2024	us-gaap	Cost Of Revenue CostOfRevenue	2466000	usd
CY2023	us-gaap	Cost Of Revenue CostOfRevenue	555000	usd
CY2024	us-gaap	Gross Profit GrossProfit	-1307000	usd
CY2023	us-gaap	Gross Profit GrossProfit	-555000	usd
CY2024	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	24363000	usd
CY2023	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	16810000	usd
CY2024	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	37337000	usd
CY2023	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	34694000	usd
CY2024	us-gaap	Operating Income Loss OperatingIncomeLoss	-63006000	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-52059000	usd
CY2024	XAIR	Dividend Income Loss Operating DividendIncomeLossOperating	1739000	usd
CY2023	XAIR	Dividend Income Loss Operating DividendIncomeLossOperating	656000	usd
CY2024	XAIR	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability	611000	usd
CY2024	XAIR	Change In Fair Value Of Derivative Liability ChangeInFairValueOfDerivativeLiability	48000	usd
CY2024	XAIR	Estimated Liability For Contingent Loss EstimatedLiabilityForContingentLoss	-598000	usd
CY2023	XAIR	Estimated Liability For Contingent Loss EstimatedLiabilityForContingentLoss	-7863000	usd
CY2024	us-gaap	Other Nonoperating Expense OtherNonoperatingExpense	169000	usd
CY2024	us-gaap	Interest Expense InterestExpense	2912000	usd
CY2023	us-gaap	Interest Expense InterestExpense	30000	usd
CY2024	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-6000	usd
CY2023	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-105000	usd
CY2024	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-1288000	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-7342000	usd
CY2024	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-64295000	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-59401000	usd
CY2024	us-gaap	Profit Loss ProfitLoss	-64295000	usd
CY2023	us-gaap	Profit Loss ProfitLoss	-59401000	usd
CY2024	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-4053000	usd
CY2023	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-3585000	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	-60242000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-55816000	usd
CY2024	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	-68000	usd
CY2023	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	-43000	usd
CY2024	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-60310000	usd
CY2023	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-55859000	usd
CY2024	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.82
CY2024	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.82
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.86
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.86
CY2024	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	33160180	shares
CY2024	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	33160180	shares
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	29973639	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	29973639	shares
CY2022Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	78209000	usd
CY2023	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	3705000	usd
CY2023	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	19559000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	-43000	usd
CY2023	us-gaap	Profit Loss ProfitLoss	-59401000	usd
CY2023Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	42028000	usd
CY2023Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	42028000	usd
CY2023Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	42028000	usd
CY2024	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	13377000	usd
CY2024	us-gaap	Stock Issued During Period Value Acquisitions StockIssuedDuringPeriodValueAcquisitions	14590000	usd
CY2024	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	217000	usd
CY2024	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	21337000	usd
CY2024	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	-68000	usd
CY2024	us-gaap	Profit Loss ProfitLoss	-64295000	usd
CY2024Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	27186000	usd
CY2024Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	27186000	usd
CY2024	us-gaap	Profit Loss ProfitLoss	-64295000	usd
CY2023	us-gaap	Profit Loss ProfitLoss	-59401000	usd
CY2024	us-gaap	Depreciation Depreciation	1775000	usd
CY2023	us-gaap	Depreciation Depreciation	634000	usd
CY2024	us-gaap	Share Based Compensation ShareBasedCompensation	21337000	usd
CY2023	us-gaap	Share Based Compensation ShareBasedCompensation	19558000	usd
CY2024	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	1150000	usd
CY2024	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	205000	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	205000	usd
CY2024	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	372000	usd
CY2023	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	331000	usd
CY2024	XAIR	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability	611000	usd
CY2024	XAIR	Change In Fair Value Of Derivative Liability ChangeInFairValueOfDerivativeLiability	48000	usd
CY2024	us-gaap	Marketable Securities Unrealized Gain Loss MarketableSecuritiesUnrealizedGainLoss	-123000	usd
CY2023	us-gaap	Marketable Securities Unrealized Gain Loss MarketableSecuritiesUnrealizedGainLoss	12000	usd
CY2024	us-gaap	Asset Impairment Charges AssetImpairmentCharges	15000	usd
CY2023	us-gaap	Asset Impairment Charges AssetImpairmentCharges	235000	usd
CY2023	us-gaap	Provision For Other Losses ProvisionForOtherLosses	49000	usd
CY2024	XAIR	Increase Decrease In Grant Receivables IncreaseDecreaseInGrantReceivables	-420000	usd
CY2023	XAIR	Increase Decrease In Grant Receivables IncreaseDecreaseInGrantReceivables	98000	usd
CY2024	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	998000	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	781000	usd
CY2024	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	319000	usd
CY2024	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	1583000	usd
CY2023	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-918000	usd
CY2024	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-467000	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	838000	usd
CY2024	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	-12710000	usd
CY2023	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	4791000	usd
CY2024	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-381000	usd
CY2023	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-275000	usd
CY2024	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-56014000	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-33009000	usd
CY2024	XAIR	Proceed From Payments To Acquire Marketable Securities ProceedFromPaymentsToAcquireMarketableSecurities	128770000	usd
CY2023	XAIR	Proceed From Payments To Acquire Marketable Securities ProceedFromPaymentsToAcquireMarketableSecurities	35656000	usd
CY2024	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	122280000	usd
CY2023	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	18945000	usd
CY2023	XAIR	Payments To Security Deposits Made On Operating Leases PaymentsToSecurityDepositsMadeOnOperatingLeases	-1000	usd
CY2024	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	5745000	usd
CY2023	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	3877000	usd
CY2024	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-12235000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-20587000	usd
CY2024	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	13376000	usd
CY2023	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	3705000	usd
CY2024	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	217000	usd
CY2024	XAIR	Proceeds From Issuance Of Common Stock In Connection With Purchase Agreement ProceedsFromIssuanceOfCommonStockInConnectionWithPurchaseAgreement	14591000	usd
CY2024	us-gaap	Proceeds From Bank Debt ProceedsFromBankDebt	15818000	usd
CY2024	us-gaap	Repayments Of Bank Debt RepaymentsOfBankDebt	835000	usd
CY2023	us-gaap	Repayments Of Bank Debt RepaymentsOfBankDebt	1009000	usd
CY2024	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	43167000	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2696000	usd
CY2024	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	-77000	usd
CY2023	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	-43000	usd
CY2024	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-25160000	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-50944000	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	36768000	usd
CY2022Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	87711000	usd
CY2024Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	11608000	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	36768000	usd
CY2024	XAIR	Debt Discount DebtDiscount	4541000	usd
CY2024	XAIR	End Of Term Loan Liability EndOfTermLoanLiability	-613000	usd
CY2024	XAIR	Warrant Liabilities WarrantLiabilities	885000	usd
CY2024	XAIR	Derivatives Liability DerivativesLiability	-1361000	usd
CY2024	XAIR	Short Term Finance Liability ShortTermFinanceLiability	740000	usd
CY2023	XAIR	Rightofuse Assets RightofuseAssets	609000	usd
CY2023	XAIR	Operating Lease Liabilities OperatingLeaseLiabilities	609000	usd
CY2024	XAIR	Fixed Assets Recorded In Accounts Payable And Accrued Expenses FixedAssetsRecordedInAccountsPayableAndAccruedExpenses	404000	usd
CY2024	us-gaap	Interest Paid Net InterestPaidNet	1759000	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	36000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2024Q1	us-gaap	Liabilities Fair Value Disclosure LiabilitiesFairValueDisclosure	1589000	usd
CY2024	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p id="xdx_844_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zYD4vUtcqxLf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86D_zSFXAwy1MlSb">Reclassifications</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior period amounts have been reclassified to conform to the current period presentation. Of the restricted cash originally recorded in the consolidated financial statements for the year ended March 31, 2023, $<span id="xdx_903_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pn5n6_c20230331_z2llxRGRnEbh" title="Prepaid assets">2.5</span> million has been reclassified and is now recorded in prepaid assets. These reclassifications had no effect on the reported results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q1	us-gaap	Prepaid Expense And Other Assets PrepaidExpenseAndOtherAssets	2500000	usd
CY2024	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_849_eus-gaap--UseOfEstimates_zGWPhZzjwYWk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_867_zDmEyC08wl6">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting period. Actual results could significantly differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates and assumptions including expense recognition and accrual assumptions under consulting and clinical trial agreements, stock-based compensation, impairment assessments, accounting for licensed rights to use technologies and other long-lived assets, contingency recognition and accruals and the determination of valuation allowance requirements on deferred tax attributes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND AIR, INC. AND SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-56000000.0	usd
CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-239700000	usd
CY2024Q1	XAIR	Cash And Cash Equivalents And Marketable Securities CashAndCashEquivalentsAndMarketableSecurities	34500000	usd
CY2024Q1	us-gaap	Deposit Assets DepositAssets	5000000.0	usd
CY2024	us-gaap	Revenue Recognition Leases RevenueRecognitionLeases	<p id="xdx_84C_eus-gaap--RevenueRecognitionLeases_zReip4RW8Lrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86E_zsaeS7Iy9wy6">Lease Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates revenue from the leases of its LungFit® PH devices to its customers under fixed fee arrangements over periods of up to three years. The fixed fee is typically broken down into ratable monthly payments over the term of the arrangement. The Company’s customers include hospitals and medical facilities. The Company’s LungFit® PH leases include filters, calibration gas, bagging kits, cables, adapters, and other components and accessories required to use the LungFit® PH device (the “Consumables”). The Consumables’ quantities are varied and may be supplied upon demand of the customers and are unlimited, or the arrangement may provide for the maximum quantities available to the customer over the term of the arrangement. The Company’s LungFit® PH leases also include maintenance and training required to use the LungFit® PH device, as well as device back-up services (the “Services”), which are recorded in cost of revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its rental arrangements of LungFit® PH devices in accordance with Accounting Standards Codification 842, Leases (“ASC 842”). Under ASC 842, leases may be classified as either financing, sales-type, or operating, and the Company is required to disclose key information about leasing arrangements. The classification determines the pattern of revenue recognition and classification within the statement of operations and comprehensive loss. The Company typically classifies the rental arrangement of its LungFit® PH contracts as operating leases. The Company’s leases do not contain any restrictive covenants or any material residual value guarantees. The Company’s equipment leases may contain renewal options which range from <span id="xdx_907_eus-gaap--LesseeFinanceLeaseRenewalTerm1_iI_dc_c20240331__srt--RangeAxis__srt--MinimumMember_zAW2stTnnIc4" title="Lessee finance lease renewal term">one month</span> to <span id="xdx_90D_eus-gaap--LesseeFinanceLeaseRenewalTerm1_iI_dc_c20240331__srt--RangeAxis__srt--MaximumMember_zD7AT6dkJATg" title="Lessee finance lease renewal term">two years</span>. The lease term is adjusted for renewal or termination options that the Company believe the customer is reasonably certain to exercise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company elected the practical expedient applied to operating leases not to separate lease and non-lease components as long as the lease and at non-lease components have the same timing and pattern of transfer. As such, the non-lease components, including the Consumables and Services, are combined with the predominant lease component. The total fixed fees that the Company is reasonably certain to collect are recognized on a straight line basis over the term of the arrangement. Additionally, the Company made an accounting policy election to present LungFit® PH revenue net of sales and other similar taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amounts billed in advance of performance obligations being satisfied are recognized as deferred revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the lease commencement date the Company will defer initial direct costs, including commission expense and the cost is recognized over the lease term on the same basis as lease income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company records the costs of shipping related to contract devices and consumables in cost of revenue in its consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 17 to the consolidated financial statements for more information regarding leasing arrangements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
CY2023Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	16724000	usd
CY2024	XAIR	Warrants Liability WarrantsLiability	885000	usd
CY2024	XAIR	Derivative Liability DerivativeLiability	1361000	usd
CY2024	XAIR	Change In Fair Value Of Warrant Liabilities ChangeInFairValueOfWarrantLiabilities	-611000	usd
CY2024	XAIR	Change In Fair Value Of Derivative Liabilities ChangeInFairValueOfDerivativeLiabilities	-48000	usd
CY2024Q1	XAIR	Warrant Liability WarrantLiability	275000	usd
CY2024Q1	XAIR	Bifurcated Derivative BifurcatedDerivative	1314000	usd
CY2024Q1	XAIR	Vendors Research And Development VendorsResearchAndDevelopment	965000	usd
CY2023Q1	XAIR	Vendors Research And Development VendorsResearchAndDevelopment	426000	usd
CY2024Q1	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	466000	usd
CY2024	XAIR	Decline In Restricted Cash DeclineInRestrictedCash	7400000	usd
CY2024	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_842_eus-gaap--ConcentrationRiskCreditRisk_zpQi5XAd3Zge" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_86B_znVFkxHuO6Wl">Concentration of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which at times, may exceed the federal depository insurance coverage of $<span id="xdx_901_eus-gaap--CashFDICInsuredAmount_iI_uUSD_c20240331__srt--StatementGeographicalAxis__country--US_zGXHPGX7Vg31" title="Cash FDIC insured amount">250,000</span> in the United States, A$<span id="xdx_900_eus-gaap--CashFDICInsuredAmount_iI_uAUD_c20240331__srt--StatementGeographicalAxis__country--AU_zSYug6dCGlG7" title="Cash FDIC insured amount">250,000</span> in Australia, $<span id="xdx_90F_eus-gaap--CashFDICInsuredAmount_iI_uUSD_c20240331__srt--StatementGeographicalAxis__country--BM_z54qCycoi0N5" title="Cash FDIC insured amount">25,000</span> in Bermuda, €<span id="xdx_908_eus-gaap--CashFDICInsuredAmount_iI_uEUR_c20240331__srt--StatementGeographicalAxis__country--IE_zHc7xC63YFsl" title="Cash FDIC insured amount">100,000</span> in Ireland and €<span id="xdx_906_eus-gaap--CashFDICInsuredAmount_iI_uEUR_c20240331__srt--StatementGeographicalAxis__country--CY_zEuKECuSfbb2" title="Cash FDIC insured amount">100,000</span> in Cyprus. There is currently no official federal depository insurance in Israel. The Company has not experienced losses on these accounts, and management believes the Company is not exposed to significant risks on such accounts. As of March 31, 2024, <span id="xdx_90B_eus-gaap--ConcentrationRiskBenchmarkDescription_c20240331__20240331_zp5gAQWOHQVd" title="Concentration risk benchmark description">the Company had greater than $250,000 at United States financial institutions, greater than A$250,000 at Australian financial institutions, greater than €100,000 at Irish financial institutions and also has funds on deposit in Israel.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND AIR, INC. AND SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89D_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_zqbHGF4C50f1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is the reconciliation of the presentation and disclosure of cash, cash equivalents, marketable securities by major security type and restricted cash as shown on the Company’s consolidated statements of cash flows for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_z2Wrp2xXvfL2" style="display: none">SCHEDULE OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20240331_zzgna4L8a6Qb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20230331_zcfS9skHeT45" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March 31, 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_maRCACEzZrO_zx6G06gqWJQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,378</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,158</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--RestrictedCashCurrent_iI_pn3n3_maRCACEzZrO_zAQqoRTzt8yc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,610</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--RestrictedCashAndCashEquivalents_iTI_pn3n3_mtRCACEzZrO_maCCEASziVz_zJcNvnl57rLi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents and restricted cash</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,608</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,768</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zXcWauNxHN8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Marketable securities:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zsW6Nh6PpGI9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Marketable debt securities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0857">-</span></span><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0858">-</span></span><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z4Mi3Ccdo2Nl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">Corporate debt securities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0860">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,597</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_ze2x3NVBX6Rb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government securities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,388</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,013</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zqa9YgIbakik" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual fund (Ultra-Short-Term Income)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,702</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,114</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASziVz_zGswtuL03Ub5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,090</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,724</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASziVz_zVcYlbFGcu71" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">34,698</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,492</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A5_z1lg5P00bGE1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--MarketableSecuritiesTextBlock_zcVUz1CTlRf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the Company’s short-term marketable securities with unrealized gains and losses as of March 31, 2024 aggregated by major security type:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zyKSm23w7Ozd" style="display: none">SUMMARY OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair Value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Unrealized</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate debt securities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zXYrjKnjcXNa" style="text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0877">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zfyeAj59DZA5" style="text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0879">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">US government securities</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_z1ZXeHnHnFri" style="width: 16%; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">16,388</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zbJqfOQ0b6p8" style="width: 16%; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">117</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual fund (Ultra-Short-Term Income)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zWh38aBJc5T4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">6,702</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_987_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zURKocZoGxob" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">6</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total short-term marketable securities</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zbioF2Y5zUN3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total short-term marketable securities, Fair value"><span style="font-family: Times New Roman, Times, Serif">23,090</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98D_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zrl94HGlDHk6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"><span style="font-family: Times New Roman, Times, Serif">123</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes our short-term marketable securities with unrealized gains and losses as of March 31, 2023 aggregated by major security type:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">(in thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Unrealized</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 10pt">Corporate debt securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zkVB0jT8tAnb" style="width: 16%; text-align: right" title="Total short-term marketable securities, fair value">1,597</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20220401__20230331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zak3a5GQSllb" style="width: 16%; text-align: right" title="Total short-term marketable securities, unrealized loss"> (2</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">US government securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zjIPmbU4oiel" style="text-align: right" title="Total short-term marketable securities, fair value">1,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20220401__20230331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zLjlZMzJiYV1" style="text-align: right" title="Total short-term marketable securities, unrealized loss">(10</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Mutual fund (Ultra-Short-Term Income)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zLlHaIvQbgRl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total short-term marketable securities, fair value">14,114</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20220401__20230331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zdftH5v5pB26" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="-sec-ix-hidden: xdx2ixbrl0903">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total short-term marketable securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230331__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zMFuFdwPLYs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total short-term marketable securities, Fair value">16,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20220401__20230331__us-gaap--ExtinguishmentOfDebtAxis__us-gaap--ShortTermDebtMember_zEgcOnYEhPI1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)">(12</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A1_zoUT77mgNBq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All marketable securities are A- or higher rated. <span id="xdx_903_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20240331_zTbuBOHdkZpg" title="Marketable securities non-current">No</span> marketable securities have maturities greater than 12 months. All investments are level 1 investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND AIR, INC. AND SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Fixed Assets</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock_zyRy2w71rmaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are stated at cost less accumulated depreciation and accumulated amortization. Depreciation and amortization are calculated using the straight-line method over the estimated useful life of the assets as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zjqk11kKw6Aj" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE OF ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z3vHbB2sibPj" title="Estimated useful life of assets">Three years</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zzxoDt9UeAKa" title="Estimated useful life of assets">Five years</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical and medical equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember__srt--RangeAxis__srt--MinimumMember_zUHVZ5M2027c" title="Estimated useful life of assets::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0917">Three</span></span>/<span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember__srt--RangeAxis__srt--MaximumMember_zp0xOfhKvWL2" title="Estimated useful life of assets">Five years</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment deployable as part of a service offering</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--EquipmentDeployableAsPartOfServiceOfferingMember_zD4XxBFwfGt1" title="Estimated useful life of assets">Five years</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold improvements </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLive_c20230401__20240331_zeMtZwtKAfza" title="Estimated useful life of assets">Shorter of term of lease or estimated useful life of the asset</span></span></td></tr> </table> <p id="xdx_8A6_zV4dC0QJRBai" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024Q1	us-gaap	Concentration Risk Benchmark Description ConcentrationRiskBenchmarkDescription	the Company had greater than $250,000 at United States financial institutions, greater than A$250,000 at Australian financial institutions, greater than €100,000 at Irish financial institutions and also has funds on deposit in Israel.
CY2024Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	11378000	usd
CY2023Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	29158000	usd
CY2024Q1	us-gaap	Restricted Cash Current RestrictedCashCurrent	230000	usd
CY2023Q1	us-gaap	Restricted Cash Current RestrictedCashCurrent	7610000	usd
CY2024Q1	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	11608000	usd
CY2023Q1	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	36768000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2023Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	16724000	usd
CY2024Q1	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	34698000	usd
CY2023Q1	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	53492000	usd
CY2024Q1	us-gaap	Marketable Securities Noncurrent MarketableSecuritiesNoncurrent	0	usd
CY2024	XAIR	Property Plant And Equipment Estimated Useful Live PropertyPlantAndEquipmentEstimatedUsefulLive	Shorter of term of lease or estimated useful life of the asset
CY2023Q1	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1221000	usd
CY2024Q1	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	1302000	usd
CY2023Q1	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	985000	usd
CY2024Q1	XAIR	Contingent Litigation And Settlements ContingentLitigationAndSettlements	400000	usd
CY2024Q1	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	0	usd
CY2023Q1	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	100000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	205000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	205000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	205000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	205000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	205000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	402000	usd
CY2024Q1	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1427000	usd
CY2023Q1	XAIR	Contingent Litigation And Settlements ContingentLitigationAndSettlements	10298000	usd
CY2024Q1	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	138000	usd
CY2024Q1	XAIR	Circassia Settlement Current CircassiaSettlementCurrent	4500000	usd
CY2023Q1	XAIR	Circassia Settlement Current CircassiaSettlementCurrent	3500000	usd
CY2024Q1	XAIR	Goods Received Not Invoiced GoodsReceivedNotInvoiced	356000	usd
CY2024Q1	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	275000	usd
CY2023Q1	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	184000	usd
CY2024Q1	XAIR	Total Shortterm Accrued Expense TotalShorttermAccruedExpense	8402000	usd
CY2023Q1	XAIR	Total Shortterm Accrued Expense TotalShorttermAccruedExpense	16613000	usd
CY2023Q1	XAIR	Accrued Circassia Settlement Long Term AccruedCircassiaSettlementLongTerm	4500000	usd
CY2023Q1	us-gaap	Other Long Term Debt OtherLongTermDebt	4500000	usd
CY2024Q1	XAIR	Operating Lease Right Of Use Asset Current OperatingLeaseRightOfUseAssetCurrent	600000	usd
CY2024Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2121000	usd
CY2023Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	2493000	usd
CY2024Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	418000	usd
CY2023Q1	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	376000	usd
CY2024Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	1898000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	12388000	usd
CY2023Q1	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	6256000	usd
CY2024Q1	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	3024000	usd
CY2023Q1	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	1254000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	9364000	usd
CY2023Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	5003000	usd
CY2024	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1800000	usd
CY2023	us-gaap	Depreciation And Amortization DepreciationAndAmortization	600000	usd
CY2024Q1	us-gaap	Share Price SharePrice	1.66
CY2024Q1	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	2.25
CY2022Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	949600	shares
CY2022Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	6.92
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	434500	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	6.27
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	274600	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue	6.50
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	8400	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeitures Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue	5.06
CY2023Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	1101100	shares
CY2023Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	6.78
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	1000	shares
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	5.65
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	349400	shares
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue	6.49
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	133800	shares
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeitures Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue	6.56
CY2024Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	618900	shares
CY2024Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	6.98
CY2024	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	2200000	usd
CY2023	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	2400000	usd
CY2024	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2024	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y3M
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y3M
CY2024	us-gaap	Share Based Compensation ShareBasedCompensation	21337000	usd
CY2023	us-gaap	Share Based Compensation ShareBasedCompensation	19558000	usd
CY2024Q1	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	10124586	shares
CY2024Q1	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	2.30
CY2024Q1	XAIR	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 Intrinsic Value ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1IntrinsicValue	19	usd
CY2024Q1	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	5.88
CY2024Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6792000	usd
CY2023Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	4369000	usd
CY2024Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6792000	usd
CY2023Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	4369000	usd
CY2023Q1	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	2321000	usd
CY2024Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2316000	usd
CY2023Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2697000	usd
CY2024	us-gaap	Operating Lease Payments OperatingLeasePayments	577000	usd
CY2024Q1	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P5Y8M12D
CY2024Q1	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.085	pure
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	591000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	549000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	451000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	402000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	330000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due After Year Five LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	586000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	2909000	usd
CY2024Q1	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	593000	usd
CY2024Q1	us-gaap	Operating Lease Liability OperatingLeaseLiability	2316000	usd
CY2024	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	23417131	shares
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	9760501	shares
CY2024	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	23417131	shares
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	9760501	shares
CY2024Q1	XAIR	Deferred Tax Assets Tax Deferred Expense Compensation And Depreciation DeferredTaxAssetsTaxDeferredExpenseCompensationAndDepreciation	-1924000	usd
CY2024Q1	XAIR	Loss Contingency Accrual Payment Liabilities LossContingencyAccrualPaymentLiabilities	4500000	usd
CY2024Q1	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	4500000	usd
CY2023Q1	XAIR	Deferred Tax Assets Tax Deferred Expense Compensation And Depreciation DeferredTaxAssetsTaxDeferredExpenseCompensationAndDepreciation	-1228000	usd
CY2024Q1	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	10327000	usd
CY2023Q1	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	6731000	usd
CY2024Q1	XAIR	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Capital Loss Carryforward DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCapitalLossCarryforward	1401000	usd
CY2023Q1	XAIR	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Capital Loss Carryforward DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCapitalLossCarryforward	1559000	usd
CY2024Q1	us-gaap	Loans Payable LoansPayable	660000	usd
CY2023Q1	us-gaap	Loans Payable LoansPayable	695000	usd
CY2024	us-gaap	Debt Instrument Periodic Payment DebtInstrumentPeriodicPayment	85000	usd
CY2023	us-gaap	Debt Instrument Periodic Payment DebtInstrumentPeriodicPayment	88000	usd
CY2024	XAIR	Number Of Payments NumberOfPayments	8
CY2023	XAIR	Number Of Payments NumberOfPayments	8
CY2024Q1	us-gaap	Debt Instrument Interest Rate Stated Percentage DebtInstrumentInterestRateStatedPercentage	0.0729	pure
CY2023Q1	us-gaap	Debt Instrument Interest Rate Stated Percentage DebtInstrumentInterestRateStatedPercentage	0.0485	pure
CY2024	XAIR	Loan Payable Due Date Description LoanPayableDueDateDescription	November 2024
CY2023	XAIR	Loan Payable Due Date Description LoanPayableDueDateDescription	November 2023
CY2024Q1	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	1400000	usd
CY2024	XAIR	Operating Loss Carryforwards Expiration Years OperatingLossCarryforwardsExpirationYears	March 2018
CY2024Q1	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Research And Development Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedResearchAndDevelopmentCosts	23500000	usd
CY2024	us-gaap	Operating Loss Carryforwards Limitations On Use OperatingLossCarryforwardsLimitationsOnUse	This limitation would generally apply in the event of a cumulative change in ownership of the Company of more than 50% within a three-year period
CY2024	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-54757000	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-49720000	usd
CY2024	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-9538000	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-9681000	usd
CY2024	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-64295000	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-59401000	usd
CY2024Q1	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	40263000	usd
CY2023Q1	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	28240000	usd
CY2024Q1	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	2140000	usd
CY2023Q1	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	1624000	usd
CY2024Q1	XAIR	Research And Development Tax Credit Capitalization ResearchAndDevelopmentTaxCreditCapitalization	5713000	usd
CY2023Q1	XAIR	Research And Development Tax Credit Capitalization ResearchAndDevelopmentTaxCreditCapitalization	2158000	usd
CY2024Q1	us-gaap	Deferred Tax Assets Other DeferredTaxAssetsOther	12000	usd
CY2023Q1	us-gaap	Deferred Tax Assets Other DeferredTaxAssetsOther	23000	usd
CY2024Q1	XAIR	Deferred Tax Assets Reserves And Accruels DeferredTaxAssetsReservesAndAccruels	1200000	usd
CY2023Q1	XAIR	Deferred Tax Assets Reserves And Accruels DeferredTaxAssetsReservesAndAccruels	5291000	usd
CY2024Q1	XAIR	Deferred Tax Assets Rightofuse Asset DeferredTaxAssetsRightofuseAsset	-376000	usd
CY2023Q1	XAIR	Deferred Tax Assets Rightofuse Asset DeferredTaxAssetsRightofuseAsset	-484000	usd
CY2024Q1	XAIR	Deferred Tax Assets Lease Liability DeferredTaxAssetsLeaseLiability	413000	usd
CY2023Q1	XAIR	Deferred Tax Assets Lease Liability DeferredTaxAssetsLeaseLiability	524000	usd
CY2024Q1	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	59169000	usd
CY2023Q1	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	44438000	usd
CY2024Q1	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	59169000	usd
CY2023Q1	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	44438000	usd
CY2024	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.2100	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.2100	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	-0.0251	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	-0.0435	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent	0.0005	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent	0.0008	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	0.2251	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	0.2017	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Research EffectiveIncomeTaxRateReconciliationTaxCreditsResearch	0.0080	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Research EffectiveIncomeTaxRateReconciliationTaxCreditsResearch	-0.0067	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential	0.0008	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential	0.0281	pure
CY2024	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	0.0177	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	0.0027	pure
CY2024	XAIR	Effective Income Tax Rate Reconciliation Change To Foreign Net Operating Loss EffectiveIncomeTaxRateReconciliationChangeToForeignNetOperatingLoss	0.0000	pure
CY2023	XAIR	Effective Income Tax Rate Reconciliation Change To Foreign Net Operating Loss EffectiveIncomeTaxRateReconciliationChangeToForeignNetOperatingLoss	0.0269	pure
CY2024	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.0000	pure
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.0000	pure
CY2023Q2	us-gaap	Loss Contingency Damages Paid Value LossContingencyDamagesPaidValue	7600000	usd
CY2024	us-gaap	Interest Paid InterestPaid	1800000	usd
CY2023Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	233843	shares
CY2023Q2	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	5.88
CY2024Q1	XAIR	Term Liability TermLiability	600000	usd
CY2024Q1	XAIR	Principal Reimbursed Percent PrincipalReimbursedPercent	0.035	pure
CY2023Q2	us-gaap	Proceeds From Interest Received ProceedsFromInterestReceived	15800000	usd
CY2024Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	1750000	usd
CY2024Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	7000000	usd
CY2024Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	7000000	usd
CY2024Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	1750000	usd
CY2024Q1	us-gaap	Long Term Debt LongTermDebt	17500000	usd
CY2024Q1	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	17500000	usd
CY2023Q2	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	17500000	usd
CY2024Q1	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	4541000	usd
CY2023Q2	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	4541000	usd
CY2024Q1	XAIR	Amortization Of Debt Discount AmortizationOfDebtDiscount	1149000	usd
CY2024Q1	XAIR	Final Payment Liability FinalPaymentLiability	613000	usd
CY2023Q2	XAIR	Final Payment Liability FinalPaymentLiability	613000	usd
CY2024Q1	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	14721000	usd
CY2023Q2	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	13572000	usd
CY2024Q1	us-gaap	Deferred Revenue DeferredRevenue	100000	usd
CY2023Q1	us-gaap	Deferred Revenue DeferredRevenue	0	usd

Files In Submission

Name	View Source	Status
0001493152-24-025000-index-headers.html	Edgar Link	pending
0001493152-24-025000-index.html	Edgar Link	pending
0001493152-24-025000.txt	Edgar Link	pending
0001493152-24-025000-xbrl.zip	Edgar Link	pending
ex10-31.htm	Edgar Link	pending
ex21-1.htm	Edgar Link	pending
ex23-1.htm	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.htm	Edgar Link	pending
ex32-1.htm	Edgar Link	pending
ex32-2.htm	Edgar Link	pending
ex97.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-k.htm	Edgar Link	pending
form10-k_001.jpg	Edgar Link	pending
form10-k_002.jpg	Edgar Link	pending
form10-k_003.jpg	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
form10-k_htm.xml	Edgar Link	completed
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
R52.htm	Edgar Link	pending
R53.htm	Edgar Link	pending
R54.htm	Edgar Link	pending
R55.htm	Edgar Link	pending
R56.htm	Edgar Link	pending
R57.htm	Edgar Link	pending
R58.htm	Edgar Link	pending
R59.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R60.htm	Edgar Link	pending
R61.htm	Edgar Link	pending
R62.htm	Edgar Link	pending
R63.htm	Edgar Link	pending
R64.htm	Edgar Link	pending
R65.htm	Edgar Link	pending
R66.htm	Edgar Link	pending
R67.htm	Edgar Link	pending
R68.htm	Edgar Link	pending
R69.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R70.htm	Edgar Link	pending
R71.htm	Edgar Link	pending
R72.htm	Edgar Link	pending
R73.htm	Edgar Link	pending
R74.htm	Edgar Link	pending
R75.htm	Edgar Link	pending
R76.htm	Edgar Link	pending
R77.htm	Edgar Link	pending
R78.htm	Edgar Link	pending
R79.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R80.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
xair-20240331.xsd	Edgar Link	pending
xair-20240331_def.xml	Edgar Link	unprocessable
xair-20240331_cal.xml	Edgar Link	unprocessable
xair-20240331_lab.xml	Edgar Link	unprocessable
xair-20240331_pre.xml	Edgar Link	unprocessable

Create your account

Find Stocks Worth Researching

Deeply Understand Businesses

Value Businesses Intelligently

$XAIR
Beyond Air, Inc. Stock $xair

2024 Q2 Form 10-K Financial Statement

#000149315224025000 Filed on June 24, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$XAIR Beyond Air, Inc. Stock $xair

2024 Q2 Form 10-K Financial Statement

#000149315224025000 Filed on June 24, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$XAIR
Beyond Air, Inc. Stock $xair