{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-004522","form_type":"8-K","ticker":"XAIR","cik":"0001641631","company_name":"Beyond Air, Inc.","filed_at":"2023-02-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.963808+00:00","generated_at":"2026-06-19T16:06:44.423182+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Beyond Air Q3 FY2023 net loss $12.7M; expects first LungFit PH sales in March quarter","bullets":["Net loss attributable to shareholders $12.7M ($0.43/share) vs $7.7M ($0.29) a year ago.","Cash and equivalents $63.2M; quarterly cash burn $9.3M in line with $8.0-10.0M guidance.","R&D expenses $5.0M (+99% YoY) from Beyond Cancer scale-up; G&A $8.9M (+82% YoY) for commercial launch.","CE Mark for LungFit PH expected H1 FY2024; PMA supplement for cardiac label in H1 CY2023.","US VCAP trial planned Q4 CY2023; NTM trial in H2 FY2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-004522","json":"https://secwatch.observer/filing/0001493152-23-004522.json","markdown":"https://secwatch.observer/filing/0001493152-23-004522.md","text":"https://secwatch.observer/filing/0001493152-23-004522.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1641631/000149315223004522/0001493152-23-004522-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1641631/000149315223004522/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T16:06:44.423182+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"2b9a759a1c931e00020ece6674d5416c5f1b590f","claim":"Beyond Air, Inc. reported third fiscal quarter ended December 31, 2022 results: net income GAAP net loss of $13.8 million, of which $12.7 million, or ($0.43) per share, was attributable to the shareholders of Be, EPS ($0.43) per share.","evidence_excerpt":"For the fiscal quarter ended December 31, 2022, the Company had a GAAP net loss of $13.8 million, of which $12.7 million, or ($0.43) per share, was attributable to the shareholders of Beyond Air, Inc.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641631/000149315223004522/0001493152-23-004522-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third fiscal quarter ended December 31, 2022"},{"label":"Net income","value":"GAAP net loss of $13.8 million, of which $12.7 million, or ($0.43) per share, was attributable to the shareholders of Be"},{"label":"EPS","value":"($0.43) per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}