secwatch.observer — SEC 8-K summary
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Issuer:     Beyond Air, Inc. (XAIR)
CIK:        0001641631
Form:       8-K
Filed at:   2026-10-08T12:40:39+00:00
Accession:  0001493152-26-046268
Event type: earnings
Sentiment:  positive
Materiality: 0.55
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

Beyond Air preannounces Q3 revenue of $2.3M, up 30% sequentially and 27% YoY; reaffirms CY2026/CY2027 guidance
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- Preliminary unaudited revenue of ~$2.3 million for the quarter ended September 30, 2026, the highest quarterly revenue reported to date.
- Revenue rose about 30% versus the quarter ended June 30, 2026 and 27% versus the same quarter last year on LungFit PH adoption.
- Guidance reaffirmed: $8 million for CY2026 (excludes second-generation LungFit PH) and $16-$18 million for CY2027 (includes second-gen, pending FDA approval).
- Second-generation LungFit PH remains under FDA review via an ongoing PMA supplement; adding transport capability would make Beyond Air a single-source nitric oxide provider.
- CEO Robert Goodman credits the enhanced commercial execution strategy; full Q3 results will be reported in November 2026.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1641631/000149315226046268/0001493152-26-046268-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1641631/000149315226046268/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-046268

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