$XAIR
Beyond Air, Inc. Stock $xair

$xair Overview Financials Valuation SEC Filings Company Website

2024 Q4 Form 10-Q Financial Statement

#000149315224044579 Filed on November 12, 2024

Income Statement

Concept	2024 Q4	2024 Q3
Revenue	$1.072M	$798.0K
YoY Change	174.17%	233.89%
Cost Of Revenue	$1.287M	$1.882M
YoY Change	72.06%	335.65%
Gross Profit	-$215.0K	-$1.084M
YoY Change	-39.61%	461.66%
Gross Profit Margin	-20.06%	-135.84%
Selling, General & Admin	$7.732M	$7.163M
YoY Change	-20.84%	-29.84%
% of Gross Profit
Research & Development	$3.005M	$4.585M
YoY Change	-56.05%	-35.69%
% of Gross Profit
Depreciation & Amortization		$834.0K
YoY Change		98.57%
% of Gross Profit
Operating Expenses	$10.74M	$11.75M
YoY Change	-35.34%	-32.26%
Operating Profit	-$10.95M	-$12.83M
YoY Change	-35.44%	-26.81%
Interest Expense		-$451.0K
YoY Change		-149.34%
% of Operating Profit
Other Income/Expense, Net	-$2.381M	-$1.196M
YoY Change	709.86%
Pretax Income	-$13.33M	-$14.03M
YoY Change	-22.74%	-19.51%
Income Tax
% Of Pretax Income
Net Earnings	-$13.03M	-$13.36M
YoY Change	-19.65%	-17.64%
Net Earnings / Revenue	-1215.67%	-1673.93%
Basic Earnings Per Share	-$0.15	-$0.28
Diluted Earnings Per Share	-$0.15	-$0.28
COMMON SHARES
Basic Shares Outstanding	72.19M shares	46.52M shares
Diluted Shares Outstanding	88.07M shares	47.12M shares

Balance Sheet

Concept	2024 Q4	2024 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments		$28.45M
YoY Change		-26.38%
Cash & Equivalents	$4.601M	$28.45M
Short-Term Investments		$0.00
Other Short-Term Assets		$6.428M
YoY Change		-0.96%
Inventory	$2.379M	$2.527M
Prepaid Expenses
Receivables	$639.0K	$556.0K
Other Receivables		$78.00K
Total Short-Term Assets	$19.34M	$38.04M
YoY Change	-50.95%	-19.3%
LONG-TERM ASSETS
Property, Plant & Equipment	$11.65M	$11.65M
YoY Change	36.26%	70.69%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$100.0K	$105.0K
YoY Change	-53.05%	-53.13%
Total Long-Term Assets	$14.80M	$14.97M
YoY Change	18.67%	37.74%
TOTAL ASSETS
Total Short-Term Assets	$19.34M	$38.04M
Total Long-Term Assets	$14.80M	$14.97M
Total Assets	$34.14M	$53.01M
YoY Change	-34.23%	-8.61%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.357M	$1.490M
YoY Change	-26.8%	-54.74%
Accrued Expenses		$4.834M
YoY Change		-43.1%
Deferred Revenue
YoY Change
Short-Term Debt		$0.00
YoY Change
Long-Term Debt Due		$258.0K
YoY Change		-7.86%
Total Short-Term Liabilities	$5.430M	$6.599M
YoY Change	-53.35%	-47.01%
LONG-TERM LIABILITIES
Long-Term Debt		$10.94M
YoY Change		-22.08%
Other Long-Term Liabilities		$6.177M
YoY Change
Total Long-Term Liabilities		$17.12M
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities	$5.430M	$6.599M
Total Long-Term Liabilities		$17.12M
Total Liabilities	$15.76M	$23.72M
YoY Change	-44.57%	-18.71%
SHAREHOLDERS EQUITY
Retained Earnings	-$278.3M	-$265.3M
YoY Change	23.14%	26.45%
Common Stock	$7.000K	$7.000K
YoY Change	75.0%	133.33%
Preferred Stock
YoY Change
Treasury Stock (at cost)	$25.00K	$25.00K
YoY Change	0.0%	0.0%
Treasury Stock Shares
Shareholders Equity	$17.64M	$28.13M
YoY Change
Total Liabilities & Shareholders Equity	$34.14M	$53.01M
YoY Change	-34.23%	-8.61%

Cashflow Statement

Concept	2024 Q4	2024 Q3
OPERATING ACTIVITIES
Net Income	-$13.03M	-$13.36M
YoY Change	-19.65%	-17.64%
Depreciation, Depletion And Amortization		$834.0K
YoY Change		98.57%
Cash From Operating Activities		-$13.35M
YoY Change		-6.77%
INVESTING ACTIVITIES
Capital Expenditures		$1.175M
YoY Change		-30.06%
Acquisitions
YoY Change
Other Investing Activities		$17.32M
YoY Change		-21752.5%
Cash From Investing Activities		$16.15M
YoY Change		-1012.26%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities		21.62M
YoY Change		4500.85%
NET CHANGE
Cash From Operating Activities		-13.35M
Cash From Investing Activities		16.15M
Cash From Financing Activities		21.62M
Net Change In Cash		24.42M
YoY Change		-256.34%
FREE CASH FLOW
Cash From Operating Activities		-$13.35M
Capital Expenditures		$1.175M
Free Cash Flow		-$14.53M
YoY Change		-9.22%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-38892
	dei	Entity Registrant Name EntityRegistrantName	BEYOND AIR, INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	47-3812456
	dei	Entity Address Address Line1 EntityAddressAddressLine1	900 Stewart Avenue
	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 301
	dei	Entity Address City Or Town EntityAddressCityOrTown	Garden City
	dei	Entity Address State Or Province EntityAddressStateOrProvince	NY
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	11530
	dei	City Area Code CityAreaCode	516
	dei	Local Phone Number LocalPhoneNumber	665-8200
	dei	Security12b Title Security12bTitle	Common Stock, par value $0.0001 per share
	dei	Trading Symbol TradingSymbol	XAIR
	dei	Security Exchange Name SecurityExchangeName	NASDAQ
	dei	Entity Central Index Key EntityCentralIndexKey	0001641631
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2024-09-30
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
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	us-gaap	Share Based Compensation ShareBasedCompensation	6508000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	12575000	usd
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	778000	usd
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	413000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-214000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-647000	usd
	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet	1314000	usd
	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet	1012000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	206000	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	175000	usd
	XAIR	Foreign Currency Adjustments ForeignCurrencyAdjustments	-1000	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-624000	usd
	XAIR	Gain Loss On Termination Of Right Of Use Asset GainLossOnTerminationOfRightOfUseAsset	-49000	usd
	us-gaap	Asset Impairment Charges AssetImpairmentCharges	171000	usd
	XAIR	Unrealized Gain Loss In Marketable Securities UnrealizedGainLossInMarketableSecurities	9000	usd
	XAIR	Unrealized Gain Loss In Marketable Securities UnrealizedGainLossInMarketableSecurities	-105000	usd
	XAIR	Provision For Inventory Losses ProvisionForInventoryLosses	333000	usd
	XAIR	Provision For Inventory Losses ProvisionForInventoryLosses	61000	usd
	XAIR	Increase Decrease In Grant Receivables IncreaseDecreaseInGrantReceivables	-420000	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	732000	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	505000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	237000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	205000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-516000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-367000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-517000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	1277000	usd
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	-3932000	usd
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	-12605000	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-246000	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-194000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-23528000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-31472000	usd
	XAIR	Proceeds From Repayments Of Marketable Securities ProceedsFromRepaymentsOfMarketableSecurities	18481000	usd
	XAIR	Proceeds From Repayments Of Marketable Securities ProceedsFromRepaymentsOfMarketableSecurities	55213000	usd
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	41581000	usd
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	46269000	usd
	XAIR	Proceeds From Issuance Of Security Deposits ProceedsFromIssuanceOfSecurityDeposits	10000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	3848000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	2477000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	19261000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-11421000	usd
	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	642000	usd
	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	6501000	usd
	XAIR	Proceeds From Issuance Of Common Stock Warrants ProceedsFromIssuanceOfCommonStockWarrants	86000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	18858000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	217000	usd
	XAIR	Proceeds From Repayments Of Bank Debt ProceedsFromRepaymentsOfBankDebt	7500000	usd
	XAIR	Proceeds From Repayments Of Bank Debt ProceedsFromRepaymentsOfBankDebt	15817000	usd
	us-gaap	Repayments Of Bank Debt RepaymentsOfBankDebt	5726000	usd
	us-gaap	Repayments Of Bank Debt RepaymentsOfBankDebt	500000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	21360000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	22036000	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	-23000	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	-19000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	17069000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-20876000	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	39287000	usd
CY2024Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	28677000	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	18410000	usd
	XAIR	Debt Discount DebtDiscount	853000	usd
	XAIR	Debt Discount DebtDiscount	4541000	usd
	XAIR	End Of Term Loan Liability EndOfTermLoanLiability	-138000	usd
	XAIR	End Of Term Loan Liability EndOfTermLoanLiability	-613000	usd
	XAIR	Warrant Liabilities WarrantLiabilities	214000	usd
	XAIR	Warrant Liabilities WarrantLiabilities	885000	usd
	XAIR	Derivatives Liability DerivativesLiability	-1314000	usd
	XAIR	Derivatives Liability DerivativesLiability	-1361000	usd
	XAIR	Rightofuse Assets RightofuseAssets	-309000	usd
	XAIR	Operating Lease Liabilities OperatingLeaseLiabilities	-309000	usd
	XAIR	Cash Receivable As Part Of Securities Purchase Agreement CashReceivableAsPartOfSecuritiesPurchaseAgreement	370000	usd
	us-gaap	Interest Paid Net InterestPaidNet	1110000	usd
	us-gaap	Interest Paid Net InterestPaidNet	369000	usd
	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p id="xdx_845_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zKLdwBxkkh3c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zHfBA5QKYnGj">Reclassifications</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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 unaudited condensed consolidated statement of cash flows for the three months ended September 30, 2023, $<span id="xdx_901_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pn5n6_c20230930_zpc7LkkR3O9c" 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
CY2023Q3	us-gaap	Prepaid Expense And Other Assets PrepaidExpenseAndOtherAssets	2500000	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84E_eus-gaap--UseOfEstimates_zx53qkzN7l0l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zJZQ4nqVim98">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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 0pt 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 0pt 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 0pt 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND AIR, INC. AND ITS SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-23500000	usd
CY2024Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-265300000	usd
CY2024Q3	XAIR	Cash And Cash Equivalents And Marketable Securities CashAndCashEquivalentsAndMarketableSecurities	28700000	usd
CY2024Q3	XAIR	Capital Conservation Strategy Percentage CapitalConservationStrategyPercentage	0.30	pure
	us-gaap	Revenue Recognition Leases RevenueRecognitionLeases	<p id="xdx_841_eus-gaap--RevenueRecognitionLeases_zHGTul5qoZoi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zmQv4BMi3Ik1">Lease Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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 0pt 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 0pt 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_c20240930__srt--RangeAxis__srt--MinimumMember_zVp9a7NmERo3" title="Lessee finance lease renewal term">one month</span> to <span id="xdx_901_eus-gaap--LesseeFinanceLeaseRenewalTerm1_iI_dc_c20240930__srt--RangeAxis__srt--MaximumMember_z4ki3DVO31a5" 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 0pt 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 0pt 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 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts billed in advance of performance obligations being satisfied are recognized as deferred revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records the costs of shipping related to contract devices and consumables in cost of revenue in its consolidated statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 12 to the unaudited condensed consolidated financial statements for more information regarding leasing arrangements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p>
CY2024Q3	us-gaap	Liabilities Fair Value Disclosure LiabilitiesFairValueDisclosure	60000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2024Q1	us-gaap	Liabilities Fair Value Disclosure LiabilitiesFairValueDisclosure	1589000	usd
CY2024Q3	XAIR	Fair Value Derivative Conversion Features FairValueDerivativeConversionFeatures	0.30	pure
CY2024Q3	us-gaap	Derivative Fair Value Of Derivative Net DerivativeFairValueOfDerivativeNet	0	usd
CY2024Q3	us-gaap	Loans Payable To Bank LoansPayableToBank	7500000	usd
CY2024Q1	XAIR	Warrant Liability WarrantLiability	275000	usd
CY2024Q1	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	1314000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-214000	usd
	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet	1314000	usd
CY2024Q3	XAIR	Warrant Liability WarrantLiability	60000	usd
	XAIR	Issuance Of Warrant Liability IssuanceOfWarrantLiability	885000	usd
	XAIR	Issuance Of Derivative Liability IssuanceOfDerivativeLiability	1361000	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-647000	usd
	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet	1012000	usd
CY2023Q3	XAIR	Warrant Liability WarrantLiability	238000	usd
CY2023Q3	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	349000	usd
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_847_eus-gaap--ConcentrationRiskCreditRisk_zKtsAJjih6Ff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_863_zbLfWBxE19f9">Concentration of Credit Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $<span id="xdx_904_eus-gaap--CashFDICInsuredAmount_iI_uUSD_c20240930__srt--StatementGeographicalAxis__country--US_zhb5rhh3gGj8" title="Cash FDIC insured amount">250,000</span> in the United States, A$<span id="xdx_906_eus-gaap--CashFDICInsuredAmount_iI_uAustralianDollar_c20240930__srt--StatementGeographicalAxis__country--AU_z9Sk6FyEo9De" title="Cash FDIC insured amount">250,000</span> in Australia, $<span id="xdx_905_eus-gaap--CashFDICInsuredAmount_iI_uBermudaDollar_c20240930__srt--StatementGeographicalAxis__country--BM_zcK9XPN2Qsp5" title="Cash FDIC insured amount">25,000</span> in Bermuda, €<span id="xdx_90D_eus-gaap--CashFDICInsuredAmount_iI_uEuro_c20240930__srt--StatementGeographicalAxis__country--IE_zBUNpjNB2PUc" title="Cash FDIC insured amount">100,000</span> in Ireland and €<span id="xdx_905_eus-gaap--CashFDICInsuredAmount_iI_uEuro_c20240930__srt--StatementGeographicalAxis__country--CY_zM4Lsk2yulO9" 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 September 30, 2024, <span id="xdx_909_eus-gaap--ConcentrationRiskBenchmarkDescription_c20240930__20240930_zyxJzrMuNZM5" title="Concentration risk benchmark description">the Company had greater than $250,000 at United States financial institutions, less 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></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_zMZ5IQceFJi1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 condensed consolidated statements of cash flows for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z7KBcS04OvEj" style="display: none">SCHEDULE OF CASH AND CASH EQUIVALENTS, MARKETABLE SECURITIES AND RESTRICTED CASH</span></span></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 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20240930_zUmQHVLlPABl" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2024</b></span></p></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_496_20240331_zGTWvyXNRzUk" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2024</b></span></p></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_maRCACEzZrO_zcfhTXYpl0bk" 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">28,447</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">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,378</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--RestrictedCashCurrent_iI_pn3n3_maRCACEzZrO_ztQNe63FeLui" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">230</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--RestrictedCashAndCashEquivalents_iTI_pn3n3_mtRCACEzZrO_maCCEASziVz_zIBMcjdyIUGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents and restricted cash</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,677</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">11,608</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_zT2laHY6Yv8f" 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_40D_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zutGW3eZN7X6" 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: xdx2ixbrl1081">-</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: xdx2ixbrl1082">-</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_zm6diTE0tWT1" 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: xdx2ixbrl1084">-</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"><span style="-sec-ix-hidden: xdx2ixbrl1085">-</span></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_zPq6ZACy1p3" 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"><span style="-sec-ix-hidden: xdx2ixbrl1087">-</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">16,388</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_zl08gWZO5LGd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual fund (ultra-short-term income)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1090">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,702</span></td><td style="padding-bottom: 1pt; 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_zWX12KFz2wK3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1093">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,090</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASziVz_zDBb27WBQSOa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,677</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">34,698</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_8AE_zT9C6w01lFJg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 0pt 0"><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 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND AIR, INC. AND ITS SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_z4hRJ7pDGTcl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 September 30, 2024, aggregated by major security type:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zAkGwQUV61j" style="display: none">SUMMARY OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span></span></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 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair Value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Unrealized Gains</span></td><td style="padding-bottom: 1pt; font-weight: bold"><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="width: 60%; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate debt 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_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zNGSMHAvOyOg" style="width: 16%; 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: xdx2ixbrl1101">-</span></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_987_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20240401__20240930__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zwx66pmIFZm9" style="width: 16%; 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: xdx2ixbrl1103">-</span></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: White"> <td style="text-align: left; padding-left: 10pt"><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 id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zwvwa8Mwb6L2" 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: xdx2ixbrl1105">-</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_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20240401__20240930__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zCnmI6Fj7uWl" 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: xdx2ixbrl1107">-</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: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual fund (ultra-short-term income)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zQmgr0CG4VT" style="border-bottom: Black 1pt solid; 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: xdx2ixbrl1109">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20240401__20240930__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_z5p3nBiIuUl7" style="border-bottom: Black 1pt solid; 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: xdx2ixbrl1111">-</span></span></td><td style="padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif">Total short-term marketable securities</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_di_c20240930_zCHIJj7tXfQ3" style="border-bottom: Black 1pt solid; 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: xdx2ixbrl1113">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20240401__20240930_z3fcDvQnKtVa" style="border-bottom: Black 1pt solid; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1115">-</span></span></td><td style="padding-bottom: 1pt; 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 0pt 0pt 0"><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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes our 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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair Value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Unrealized<br/> Gains and (Losses)</span></td><td style="padding-bottom: 1pt; font-weight: bold"><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="padding-left: 10pt; text-align: justify"><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_98E_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zBVdufmNG5X5" 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: xdx2ixbrl1117">-</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_98F_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zOBlrdaTldKg" 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: xdx2ixbrl1119">-</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="padding-left: 10pt; width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">U.S. 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_987_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zJHTuX1fhoU5" 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_98F_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zAyCmoKkHPxj" 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="padding-left: 10pt; text-align: justify; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Mutual fund (ultra-short-term income)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zDsi67Zbxa9" style="border-bottom: Black 1pt 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: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zyHhWnIcA6hb" style="border-bottom: Black 1pt 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: 1pt; 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: justify; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Total short-term marketable securities</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20240331_zXU1CMNlYOCk" style="border-bottom: Black 1pt solid; 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: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_989_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20240331_zZmyZTYjLa68" style="border-bottom: Black 1pt solid; 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: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A2_znV0RQKmLBMg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 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 0pt 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_90A_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20240930_zhCIcvBsrst7" 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024Q3	us-gaap	Concentration Risk Benchmark Description ConcentrationRiskBenchmarkDescription	the Company had greater than $250,000 at United States financial institutions, less than A$250,000 at Australian financial institutions, greater than €100,000 at Irish financial institutions and also has funds on deposit in Israel.
CY2024Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	28447000	usd
CY2024Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	11378000	usd
CY2024Q3	us-gaap	Restricted Cash Current RestrictedCashCurrent	230000	usd
CY2024Q1	us-gaap	Restricted Cash Current RestrictedCashCurrent	230000	usd
CY2024Q3	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	28677000	usd
CY2024Q1	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	11608000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2024Q3	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	28677000	usd
CY2024Q1	us-gaap	Cash Cash Equivalents And Short Term Investments CashCashEquivalentsAndShortTermInvestments	34698000	usd
CY2024Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	23090000	usd
CY2024	us-gaap	Marketable Securities Unrealized Gain Loss MarketableSecuritiesUnrealizedGainLoss	123000	usd
CY2024Q3	us-gaap	Marketable Securities Noncurrent MarketableSecuritiesNoncurrent	0	usd
CY2024Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	15997000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	12388000	usd
CY2024Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	4349000	usd
CY2024Q1	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	3024000	usd
CY2024Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	11648000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	9364000	usd
CY2024Q3	us-gaap	Depreciation And Amortization DepreciationAndAmortization	800000	usd
CY2023Q3	us-gaap	Depreciation And Amortization DepreciationAndAmortization	400000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1500000	usd
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	700000	usd
CY2024Q3	XAIR	Initial Exercise Date Term InitialExerciseDateTerm	P5Y
CY2024Q3	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	300000	usd
CY2023Q3	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	700000	usd
	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	600000	usd
	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	1500000	usd
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Minimum ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum	0.043	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Maximum ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum	0.045	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Minimum ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum	0.043	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Maximum ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum	0.045	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y3M
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y3M
CY2024Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	3129000	usd
CY2023Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	6460000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	6508000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	12575000	usd
CY2024Q3	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	82081513	shares
CY2024Q3	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	0.61
CY2024Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6275000	usd
CY2024Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6792000	usd
CY2024Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6275000	usd
CY2024Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	6792000	usd
CY2024Q3	XAIR	Research And Development ResearchAndDevelopment	1028000	usd
CY2024Q1	XAIR	Research And Development ResearchAndDevelopment	965000	usd
CY2024Q3	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	1985000	usd
CY2024Q1	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	466000	usd
CY2024Q3	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	721000	usd
CY2024Q1	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	1302000	usd
CY2024Q1	XAIR	Contingent Litigation And Settlements ContingentLitigationAndSettlements	400000	usd
CY2024Q1	XAIR	Circassia Settlement Current CircassiaSettlementCurrent	4500000	usd
CY2024Q3	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	17000	usd
CY2024Q1	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	138000	usd
CY2024Q3	XAIR	Goods Received Not Invoiced GoodsReceivedNotInvoiced	398000	usd
CY2024Q1	XAIR	Goods Received Not Invoiced GoodsReceivedNotInvoiced	356000	usd
CY2024Q3	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	321000	usd
CY2024Q1	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	275000	usd
CY2024Q3	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	4470000	usd
CY2024Q1	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	8402000	usd
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	93754086	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	10310154	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	93754086	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	10310154	shares
CY2024Q3	us-gaap	Accounts Payable And Accrued Liabilities Current And Noncurrent AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent	0.0	usd
CY2024Q1	us-gaap	Accounts Payable And Accrued Liabilities Current And Noncurrent AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent	4500000	usd
CY2024Q3	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	4500000	usd
CY2023Q2	us-gaap	Loss Contingency Damages Paid Value LossContingencyDamagesPaidValue	7600000	usd
	us-gaap	Interest Paid InterestPaid	600000	usd
	us-gaap	Interest Paid InterestPaid	600000	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
CY2024Q2	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights	100000	shares
CY2024Q2	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	1.28
CY2024Q2	us-gaap	Debt Instrument Periodic Payment DebtInstrumentPeriodicPayment	87500	usd
CY2024Q3	XAIR	Term Liability TermLiability	1100000	usd
CY2024Q3	XAIR	Principal Reimbursed Percent PrincipalReimbursedPercent	0.035	pure
	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	100000	usd
CY2024Q3	us-gaap	Secured Long Term Debt SecuredLongTermDebt	17850000	usd
CY2024Q3	us-gaap	Repayments Of Debt RepaymentsOfDebt	5000000.0	usd
	us-gaap	Extinguishment Of Debt Amount ExtinguishmentOfDebtAmount	5000000.0	usd
CY2024Q3	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	-600000	usd
CY2024Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	5938000	usd
CY2024Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	6562000	usd
CY2024Q3	us-gaap	Long Term Debt LongTermDebt	12500000	usd
CY2024Q3	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	12500000	usd
CY2024Q1	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	17500000	usd
CY2024Q3	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	3688000	usd
CY2024Q1	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	4541000	usd
CY2024Q3	XAIR	Amortization Of Debt Discount AmortizationOfDebtDiscount	1378000	usd
CY2024Q1	XAIR	Amortization Of Debt Discount AmortizationOfDebtDiscount	1149000	usd
CY2024Q3	XAIR	Final Payment Liability FinalPaymentLiability	750000	usd
CY2024Q1	XAIR	Final Payment Liability FinalPaymentLiability	613000	usd
CY2024Q3	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	10940000	usd
CY2024Q1	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	14721000	usd
CY2024Q3	us-gaap	Loans Payable To Bank LoansPayableToBank	7500000	usd
CY2024Q3	us-gaap	Long Term Debt Term LongTermDebtTerm	P10Y
CY2024Q3	us-gaap	Loans Payable To Bank LoansPayableToBank	7500000	usd
CY2024Q3	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2024Q3	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2024Q3	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2024Q3	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false

Files In Submission

Name	View Source	Status
0001493152-24-044579-index-headers.html	Edgar Link	pending
0001493152-24-044579-index.html	Edgar Link	pending
0001493152-24-044579.txt	Edgar Link	pending
0001493152-24-044579-xbrl.zip	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
Financial_Report.xlsx	Edgar Link	pending
form10-q.htm	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
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R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
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R28.htm	Edgar Link	pending
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R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
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R55.htm	Edgar Link	pending
R56.htm	Edgar Link	pending
R57.htm	Edgar Link	pending
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R6.htm	Edgar Link	pending
R60.htm	Edgar Link	pending
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R62.htm	Edgar Link	pending
R63.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
xair-20240930.xsd	Edgar Link	pending
xair-20240930_def.xml	Edgar Link	unprocessable
xair-20240930_lab.xml	Edgar Link	unprocessable
xair-20240930_pre.xml	Edgar Link	unprocessable
xair-20240930_cal.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
form10-q_htm.xml	Edgar Link	completed

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$XAIR
Beyond Air, Inc. Stock $xair

2024 Q4 Form 10-Q Financial Statement

#000149315224044579 Filed on November 12, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$XAIR Beyond Air, Inc. Stock $xair

2024 Q4 Form 10-Q Financial Statement

#000149315224044579 Filed on November 12, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$XAIR
Beyond Air, Inc. Stock $xair