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Financial statements

Beyond Air, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Beyond Air, Inc. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025FY2026
Revenue7.721.390.871.163.717.68
Cost of revenue0.562.475.377.43
Gross profit-0.56-1.31-1.660.25
Research and development4.444.643.9310.612.611.816.824.416.910.2
Selling, general and administrative37.32619.1
General and administrative6.635.316.858.8810.518.434.737.3
Operating expenses40.751.561.742.929.3
Operating income-11.19.94-3.06-18.1-22.2-40.7-52.1-63-44.5-29
Interest expense0.0100.030.640.780.032.913.023.52
Interest income1.740.71
Other non-operating income-6.98-0.77-3.5-1.95-0.66-3.35-7.34-1.29-3.94-5.29
Pre-tax income18-6.59-20.1-22.9-44.1-59.4-64.3-48.5-34.3
Income tax-0.15
Net income to minority interests-0.88-3.59-4.05-1.85-1.09
Net income-18-10.7-6.56-19.9-22.9-43.2-55.8-60.2-46.6-33.2
EBITDA-119.99-2.99-18.1-22-40.4-51.5-61.2-41.5-25.9
EPS, basic-60.07-33.53-15.37-35.52-25.34-33.53-37.12-36.32-13.77-4.01
EPS, diluted-60.07-33.53-15.37-35.52-25.34-33.53-37.12-36.32-13.77-4.01
Shares, basic (weighted)0.30.320.430.589021.291.51.663.398.3
Shares, diluted (weighted)0.30.320.430.580.91.291.51.663.398.3

Balance sheet

FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025FY2026
Cash and equivalents1.20.731.3419.834.680.229.211.44.676.74
Short-term investments0.618.36.5416.723.12.254.9
Receivables0.430.320.420.320.711.09
Inventory0.351.132.132.421.41
Other current assets0.050.010.791.151.532.044.376.790.20.19
Total current assets1.929.18.6926.737.292.959.443.91624.8
Property, plant and equipment0.270.250.240.210.93259.36118.25
Lease right-of-use assets0.21.862.222.492.121.711.19
Intangible assets0.351.841.631.431.221.02
Long-term investments00
Other non-current assets0.140.210.210.110.10.16
Total assets2.199.369.4327.440.599.268.75730.135.4
Accounts payable0.670.841.162.261.331.132.021.951.952.42
Accrued liabilities0.451.261.571.11.818.3716.6
Deferred revenue2.260.870.78
Total current liabilities1.42.135.44.873.810.719.811.656.51
Lease liabilities0.131.792.082.321.91.491.02
Other non-current liabilities4.5
Total liabilities10.65.685.49.3410.12126.729.815.729.2
Total debt4.470.20.217.5
Paid-in capital23.332.141.775.7111196217265300326
Retained earnings-31.6-30.6-37.6-57.6-80.5-124-179-240-286-320
Treasury stock-0.03-0.03-0.03-0.03-0.03-0.03-0.03-0.03-0.03-0.03
Other comprehensive income0-00.10.05-0.02-0.060.13
Shareholders' equity-8.381.544.0218.130.572.737.92513.66.13
Minority interests5.514.112.140.760.08
Total equity-8.381.544.0218.130.578.24227.214.36.21
Total liabilities and equity2.199.369.4327.440.599.268.75730.135.4
Shares outstanding0.310.420.440.81.091.51.542.34.130.59

Cash flow statement

FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025FY2026
Net income-18-10.7-6.56-19.9-22.9-44.1-59.4-64.3-48.5-34.3
Depreciation and amortization0.040.050.060.080.170.310.61.833.1
Stock-based compensation4.380.572.43.584.97.8319.621.39.155.28
Change in receivables-0.430.1-0.1-0.32-0.39-0.47
Change in inventory-0.78-1-0.471.11
Change in payables-0.330.84-0.470.40.27
Cash from operations-7.12-8.691.34-15.3-19.6-23.1-33-56-38.2-18.1
Capital expenditures-0.24-0.22-0.06-0.04-0.89-1.38-3.88-5.75-5.88-1.03
Acquisitions-0.29
Purchases of investments-2-8.3-12.2-37.3-35.7-30.9-4.05
Sales and maturities of investments1.410.541.818.912251.71.4
Cash from investing-1.14-8.52-1.794.42-0.89-1.45-20.6-12.214.9-3.67
Stock issued00.80.21025.20.2218.94.5
Share buybacks-0.03
Cash from financing9.4610.81.0734.930.379.52.743.216.629.1
Net change in cash1.2-6.40.6224.19.855-50.9-25.2-6.717.47
Free cash flow-7.36-8.911.28-15.3-20.5-24.5-36.9-61.8-44.1-19.2
Interest paid0.020.510.340.041.761.20.42
Income taxes paid0.07

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $2.85 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin4.2%Gross profit / revenue.
Operating margin-364.8%Operating income / revenue.
EBITDA margin-323.1%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-447.6%Pre-tax income / revenue.
Net margin-435.7%Net income / revenue.
FCF margin-255.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-241.5%Cash from operations / revenue.
Return on equity (ROE)-1,677.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-101.8%Net income / average total assets.
R&D / revenue118.6%Research and development expense / revenue.
SG&A / revenue250.4%Selling, general and administrative expense / revenue.
Stock-based pay / revenue61.7%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue13.5%Capital expenditures / revenue.
D&A / revenue41.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y107.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 5y54.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-54.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-45.5%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-27.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y17.7%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-19.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-2.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y145.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y76.8%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y55.9%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio3.31xCurrent assets / current liabilities.
Quick ratio1.59x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.42x(Cash + short-term investments) / current liabilities.
Liabilities / assets91.4%Total liabilities / total assets.
Interest coverage-6.29xOperating income / interest expense.
Working capital$15.9MCurrent assets - current liabilities.
Tangible book value$2.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.23xRevenue / average total assets.
Fixed asset turnover0.97xRevenue / average property, plant and equipment.
Inventory turnover5.70xCost of revenue / average inventory.
Days inventory64 days365 x average inventory / cost of revenue.
Receivables turnover6.74xRevenue / average receivables.
Days sales outstanding54 days365 x average receivables / revenue.
Days payables122 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-3 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$46.43Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$10.66Revenue / diluted weighted shares.
FCF per share-$27.17Free cash flow / diluted weighted shares.
Operating cash flow per share-$25.74Cash from operations / diluted weighted shares.
Book value per share$2.69Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$2.69Tangible book value / shares outstanding.
Cash per share$13.20(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$2.7MShare price x shares outstanding.
Enterprise value-$7.1MMarket cap + total debt - cash - short-term investments.
P/S0.36xMarket cap / revenue.
P/B1.37xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.37xMarket cap / tangible book value, when positive.
FCF yield-718.1%Free cash flow / market cap.
Earnings yield-1,227.0%Net income / market cap (the inverse of P/E).
What was Beyond Air, Inc.'s revenue in fiscal 2026?

Beyond Air, Inc. reported revenue of $7.7M for fiscal 2026, 107.3% higher than the year before.

Was Beyond Air, Inc. profitable in fiscal 2026?

No. It reported a net loss of $33.2M.

How much free cash flow did Beyond Air, Inc. generate in fiscal 2026?

Cash from operations of $18.1M minus capital expenditures of $1.0M left free cash flow of -$19.2M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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