<SEC-DOCUMENT>0001493152-23-027625.txt : 20230810
<SEC-HEADER>0001493152-23-027625.hdr.sgml : 20230810
<ACCEPTANCE-DATETIME>20230810171536
ACCESSION NUMBER:		0001493152-23-027625
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		67
CONFORMED PERIOD OF REPORT:	20230630
FILED AS OF DATE:		20230810
DATE AS OF CHANGE:		20230810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beyond Air, Inc.
		CENTRAL INDEX KEY:			0001641631
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				473812456
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38892
		FILM NUMBER:		231160668

	BUSINESS ADDRESS:	
		STREET 1:		900 STEWART AVENUE
		STREET 2:		SUITE 301
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530
		BUSINESS PHONE:		516-665-8200

	MAIL ADDRESS:	
		STREET 1:		900 STEWART AVENUE
		STREET 2:		SUITE 301
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AIT Therapeutics, Inc.
		DATE OF NAME CHANGE:	20170117

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KokiCare, Inc.
		DATE OF NAME CHANGE:	20150507
</SEC-HEADER>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt; color: Black"><b>UNITED
STATES</b></span></p>

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the transition period from _________to _________</span></p>

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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_90A_edei--EntityAddressAddressLine1_c20230401__20230630_zXbwtsnzTk52"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityAddressAddressLine1">900
    Stewart Avenue</ix:nonNumeric></span>, <span id="xdx_909_edei--EntityAddressAddressLine2_c20230401__20230630_zf3LWHhfK2m8"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityAddressAddressLine2">Suite 301</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_904_edei--EntityAddressCityOrTown_c20230401__20230630_zVlySedaIEUi"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityAddressCityOrTown">Garden
    City</ix:nonNumeric></span>, <span id="xdx_907_edei--EntityAddressStateOrProvince_c20230401__20230630_zuv5jA3uJBrl"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityAddressStateOrProvince">NY</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_905_edei--EntityAddressPostalZipCode_c20230401__20230630_zOn6Va1Noo9g"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityAddressPostalZipCode">11530</ix:nonNumeric></span></b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Address
    of principal executive offices)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Zip
    Code)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_909_edei--CityAreaCode_c20230401__20230630_zGxFIlnn8Sub"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:CityAreaCode">516</ix:nonNumeric></span>-<span id="xdx_906_edei--LocalPhoneNumber_c20230401__20230630_zBQJmyotu5jh"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:LocalPhoneNumber">665-8200</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Registrant&#8217;s
telephone number, including area code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Securities
registered pursuant to Section 12(b) of the Act:</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; padding: 0pt; font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Title
    of each class:</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; padding: 0pt; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Trading
    Symbol</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; padding: 0pt; font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Name
    of each exchange on which registered:</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_90A_edei--Security12bTitle_c20230401__20230630_z7pC5hStwewh"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:Security12bTitle">Common
    Stock, par value $0.0001 per share</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
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    Nasdaq Stock Market LLC</ix:nonNumeric></span> </b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <span id="xdx_903_edei--EntityCurrentReportingStatus_c20230401__20230630_zrDem1SKbtY"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9746;  No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <span id="xdx_90B_edei--EntityInteractiveDataCurrent_c20230401__20230630_zRHebYF0euoj"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9746;  No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221;,
&#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0pt; width: 10%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding: 0pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated
    filer &#9744;</span></td>
    <td style="padding: 0pt; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding: 0pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer
    &#9744;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_edei--EntityFilerCategory_c20230401__20230630_zHTLqMOppVLi"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric></span> &#9746;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company <span id="xdx_909_edei--EntitySmallBusiness_c20230401__20230630_z9R9sQS3aNmk"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company <span id="xdx_90D_edei--EntityEmergingGrowthCompany_c20230401__20230630_zyed4J8ATF8a"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_907_edei--EntityShellCompany_c20230401__20230630_zNBDosNN8bg2"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of August 10, 2023, there were <span id="xdx_901_edei--EntityCommonStockSharesOutstanding_iI_pid_c20230810_zApnbQUK64Ul"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2023-08-10" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,711,317</ix:nonFraction></span> shares of common stock, par value $0.0001 per share, outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt; border-bottom: Black 4pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>INDEX
TO FORM 10-Q FILING</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>FOR
THE PERIOD ENDED JUNE 30, 2023</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span style="text-decoration: underline">Table
of Contents</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; padding-left: 0pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Page</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_001">PART
    I FINANCIAL INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_002"><span style="font-size: 10pt">ITEM
    1. Condensed Consolidated Financial Statements (Unaudited)</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_003"><span style="font-size: 10pt">ITEM
    2. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">24</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_004"><span style="font-size: 10pt">ITEM
    3. Quantitative and Qualitative Disclosures About Market Risk</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">35</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_005"><span style="font-size: 10pt">ITEM
    4. Controls and Procedures</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">35</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_006"><span style="font-size: 10pt">PART
    II OTHER INFORMATION</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_007"><span style="font-size: 10pt">ITEM
    1. Legal Proceedings</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_008"><span style="font-size: 10pt">ITEM
    1A. Risk Factors</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_009"><span style="font-size: 10pt">ITEM
    2. Unregistered Sales of Equity Securities and Use of Proceeds</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_010"><span style="font-size: 10pt">ITEM
    3. Defaults Upon Senior Securities</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_011"><span style="font-size: 10pt">ITEM
    4. Mine Safety Disclosures</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_012"><span style="font-size: 10pt">ITEM
    5. Other Information</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">36</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_012"><span style="font-size: 10pt">ITEM
    6. Exhibits</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">37</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_013"><span style="font-size: 10pt">SIGNATURES</span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">38</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: Black"><b>PART
I </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="a_001"></span>FINANCIAL
INFORMATION</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>ITEM
1. Financial Statements.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_002"></span>CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 90%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Page</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_016"><b>Condensed
    Consolidated Balance Sheets</b></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_017"><span style="font-size: 10pt"><b>Condensed
    Consolidated Statements of Operations and Comprehensive Loss</b></span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">5</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_018"><span style="font-size: 10pt"><b>Condensed
    Consolidated Statements of Changes in Stockholders&#8217; Equity</b></span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_019"><span style="font-size: 10pt"><b>Condensed
    Consolidated Statements of Cash Flows</b></span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_020"><span style="font-size: 10pt"><b>Notes
    to Condensed Consolidated Financial Statements</b></span></a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">8
    &#8211; 23</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="f_016"></span>CONDENSED
CONSOLIDATED BALANCE SHEETS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(amounts
in thousands, except share and per share data)</b></span></p>

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<table cellpadding="0" cellspacing="0" id="xdx_306_111_pn3n3_zCNrm8EqROI8" summary="xdx: Statement - Condensed Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230630_zRPnI7tKq5Sh" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230331_zSeqojxPT3ik" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March
    31, 2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zSDEHyvRglhj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">ASSETS</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AssetsCurrentAbstract_i01B_zvLj9zLzBZZj" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_405_eus-gaap--MarketableSecuritiesCurrent_i02I_pn3n3_maACzE7T_z5bmIC78L8rb" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_404_eus-gaap--RestrictedCashCurrent_i02I_pn3n3_maACzE7T_zHyDe83KchRd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RestrictedCashCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">10,129</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AccountsReceivableNetCurrent_i02I_pn3n3_maACzE7T_z602u0WpDpzi" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">44</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--InventoryNet_i02I_pn3n3_maACzE7T_zQXsAzWidYHc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,129</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--GrantsReceivable_i02I_pn3n3_maACzE7T_zv4z6PRCdCce" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrantsReceivable" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">425</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrantsReceivable" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">420</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pn3n3_maACzE7T_zZ04OD0a6oX8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,850</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--AssetsCurrent_i02TI_pn3n3_mtACzE7T_maAzyoV_zHE3i0ppkKsf" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">59,410</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_pn3n3_maAzyoV_zHof2uIE40q" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Licensed
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,581</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,632</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_pn3n3_maAzyoV_z4QY5xPkXCzj" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Right-of-use
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,401</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,493</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pn3n3_maAzyoV_zREb6MwrHEC7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Property
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,474</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,003</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--OtherAssetsNoncurrent_i01I_pn3n3_maAzyoV_zqm84OnD1cx7" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Other
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherAssetsNoncurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">226</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherAssetsNoncurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">212</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--Assets_i01TI_pn3n3_mtAzyoV_z0QqPWzRla3b" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">TOTAL
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    <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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">68,749</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_z05mCGEQ7PC5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">LIABILITIES
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i01B" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">16,613</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pn3n3_maLCzI5u_zJ6DHVJE3oJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Operating
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">376</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--LoansPayableCurrent_i02I_pn3n3_maLCzI5u_zuuadzQR3DGb" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">775</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--LiabilitiesCurrent_i02TI_pn3n3_mtLCzI5u_maLzZO2_zepa2IK41jl6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">19,780</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityNoncurrent_i02I_pn3n3_maLzZO2_zLOSWNXZhdUf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Operating
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,226</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,321</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--LongTermLoansPayable_i02I_pn3n3_maLzZO2_zUak8gJj5WSb" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Long-term debt</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13,749</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">120</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_ecustom--WarrantLiability_i02I_pn3n3_maLzZO2_zp9tNZKb5w26" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt">Warrant liability</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><ix:nonFraction name="XAIR:WarrantLiability" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">561</ix:nonFraction></p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0113">-</span></p></td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--BifurcatedDerivative_i02I_pn3n3_maLzZO2_zCrf9ztrhPD1" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt">Derivative liability</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><ix:nonFraction name="XAIR:BifurcatedDerivative" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">849</ix:nonFraction></p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0116">-</span></p></td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherLiabilitiesNoncurrent_i01I_pn3n3_maLzZO2_zCgMoG2njc2d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Other
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherLiabilitiesNoncurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherLiabilitiesNoncurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--Liabilities_i01TI_pn3n3_maLASEzVLk_mtLzZO2_z82EVxT7qRH1" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">33,901</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">26,721</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--StockholdersEquityAbstract_i01B_zwl1soLBCYn2" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:TreasuryStockValue" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">25</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_408_eus-gaap--AdditionalPaidInCapital_i02I_pn3n3_maSEziqf_zteW3bXgiyxi" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">217,339</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_pn3n3_maSEziqf_zLA1D9ATWx6e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">53</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--StockholdersEquity_i02TI_pn3n3_mtSEziqf_maSEIPAzxNF_za4ddII5TSf2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">35,455</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">37,915</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--MinorityInterest_i02I_pn3n3_maSEIPAzxNF_z5NMv829Q0Qa" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,688</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,113</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pn3n3_mtLASEzVLk_zCHdyiDnFlJ7" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">TOTAL
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    <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"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">73,044</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">68,749</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
accompanying notes are an integral part of these condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="f_017"></span>CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(amounts
in thousands, except share and per share data)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_306_113_pn3n3_zFGSJRT0m414" summary="xdx: Statement - Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49A_20230401__20230630_zGnuy67c0cK" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20220401__20220630_zFZnBp04JJF4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">For
    the Three Months Ended</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30,</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzdGF_z7PIQxztI4X2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Revenues</span></td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">59</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0190">-</span></span></td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzdGF_zCYOPeCJgGv5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cost of revenues</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">303</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0193">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_iT_pn3n3_mtGPzdGF_maOILzFl7_zXLh39RsDxae" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Gross loss</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">244</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0196">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    expenses:</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_i01N_pn3n3_di_maOEzkgm_z2S3tlFhAWBe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Research and
    development</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,695</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,226</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_403_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_pn3n3_maOEzkgm_zYrkifB2Jd3l" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Selling,
    general and administrative</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">(<span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">10,936</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">(<span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8,214</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpenses_i01T_pn3n3_mtOEzkgm_msOILzFl7_zljesSFWoz5j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    expenses</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">(<span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">15,631</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">(<span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">11,440</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; 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="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILzFl7_maPLz6yR_z0QzLKZdhqR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    loss</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">15,875</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">11,440</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; 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="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpenseAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--DividendIncomeOperating_i01_maNIEzdPe_zJvhgcvWwjvg" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DividendIncomeOperating" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--InterestExpense_i01N_di_msNIEzdPe_zb2QsGQBIAJa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">158</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">48</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_406_ecustom--ChangeInFairValueOfWarrantLiability_i01_maNIEzdPe_zfHKxcdEONbb" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><ix:nonFraction name="XAIR:ChangeInFairValueOfWarrantLiability" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">324</ix:nonFraction></p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0223">-</span></p></td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--ChangeInFairValueOfDerivativeLiability_i01_maNIEzdPe_zHBpiaI53ss9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt">Change in fair value of derivative liability</td><td style="color: Black">&#160;</td>
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    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0226">-</span></p></td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_i01_maNIEzdPe_z1nJRXGG7Vfc" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">177</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40C_ecustom--EstimatedLiabilityForContingentLoss_i01_maNIEzdPe_z3WEbtaX5Mhc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Estimated
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0232">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherNonoperatingIncomeExpense_i01_pn3n3_maNIEzdPe_zqdtq4xX8Vdc" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Other
    income / (expense)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">77</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_i01T_pn3n3_maPLz6yR_mtNIEzdPe_zOaLdI2CoAyi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">215</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; 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="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_msPLz6yR_zQ5mcktot0sl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Benefit from
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0240">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0241">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--ProfitLoss_iT_maNILzRjz_mtPLz6yR_zZt0s2xKkP4j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">15,055</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">11,654</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; 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="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILzRjz_zxkPyCZQcIo9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Less : net
    loss attributable to non-controlling interest</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">960</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">720</ix:nonFraction></span></td><td style="color: Black; 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="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_iT_mtNILzRjz_maCINOTzBIO_zBGONLmeTyg2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_pid_zFHZE2o4Pzcj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.37</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
<tr id="xdx_404_eus-gaap--EarningsPerShareDiluted_pid_za7LFHykfRU3" style="display: none; vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
     diluted loss per share attributable to Beyond Air, Inc.</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zLZ7NMCwHGr2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-bottom: 2.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Weighted
    average number of shares, outstanding basic and diluted</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,888,004</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; padding-bottom: 2.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Weighted
    average number of shares, outstanding basic</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,888,004</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_403_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zX0iu1zFBb6l" style="display: none; vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-bottom: 2.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Weighted
    average number of shares, outstanding diluted</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,382,986</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</table>



<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
accompanying notes are an integral part of these condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="f_018"></span>CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>FOR
THE THREE MONTHS ENDED JUNE 30, 2023</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(amounts
in thousands, except share data)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_114_pn3n3_z8SisVvcjWCh" summary="xdx: Statement - Condensed Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
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    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2023-06-30_us-gaap_TreasuryStockCommonMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">25</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">228,949</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2023-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,688</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">39,143</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>FOR
THE THREE MONTHS ENDED JUNE 30, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(amounts
in thousands, except share data)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Common
    Stock</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Treasury</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Additional</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Paid-in</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Accumulated</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Accumulated</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Other</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Comprehensive</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Non-Controlling</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Stock</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Capital</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Deficit</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Equity</span></td><td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_433_c20220401__20220630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zckxWxcbc0Ee" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">Balance as of
    April 1, 2022</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--SharesOutstanding_iS_pid_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfTC56lV3nQk" title="Balance, shares" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 5%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,886,173</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 5%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 5%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-03-31_us-gaap_TreasuryStockCommonMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">25</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 5%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">196,269</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; width: 5%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">123,639</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_409_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zL8SCiyyDYEc" style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0360">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0361">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0362">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0363">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0364">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0365">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0366">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_zvgg162h1pL9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Stock-based
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    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0370">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0371">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,178</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0373">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0374">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossBeforeTax_zr9QgqM9wFvf" style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0378">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0379">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0380">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">200,448</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">71,351</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_435_c20220401__20220630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zJA0AS0Bz2Zc" style="display: none; vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_TreasuryStockCommonMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">25</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">200,448</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">134,573</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">268</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,230</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">71,351</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="f_019"></span>CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(amounts
in thousands)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_306_112_pn3n3_zVy2MIUf4Nt7" summary="xdx: Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Depreciation and amortization</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">121</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Amortization
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">52</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">69</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_40A_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_i02_pn3n3_maNCPBUzRWt_zgg6A6XhX0W2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Amortization
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AmortizationOfFinancingCostsAndDiscounts" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">57</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0433">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_ecustom--ChangeInFairValueOfWarrantLiability_i01N_di_msNCPBUzRWt_zrKUaIMqv9Y" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(<ix:nonFraction name="XAIR:ChangeInFairValueOfWarrantLiability" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">324</ix:nonFraction></p></td><td style="color: Black; text-align: left">)</td><td style="color: Black">&#160;</td>
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    <td style="color: Black; text-align: left; padding-left: 10pt">Change in fair value of derivative liability</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(<ix:nonFraction name="XAIR:ChangeInFairValueOfDerivativeLiability" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">512</ix:nonFraction></p></td><td style="color: Black; text-align: left">)</td><td style="color: Black">&#160;</td>
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  <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_i02_pn3n3_maNCPBUzRWt_zmgg1ZxO1Ud7" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">49</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i03_maNCPBUzRWt_zDPjbiBv4oR8" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUzRWt_maCCERCzFLn_ztPOpHte97bi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--PaymentsToAcquireMarketableSecurities_i01N_pn3n3_di_msNCPBUzEvP_zM3O1lJnaX04" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Purchase
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsToAcquireMarketableSecurities" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,744</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_403_eus-gaap--ProceedsFromSaleAndMaturityOfMarketableSecurities_i01_pn3n3_maNCPBUzEvP_zB0aXnBjQGRe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProceedsFromSaleAndMaturityOfMarketableSecurities" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">886</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0484">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--PaymentsToSecurityDepositsMadeOnOperatingLeases_i01N_pn3n3_di_msNCPBUzEvP_zgicmdlmNXO2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Security
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0486">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="XAIR:PaymentsToSecurityDepositsMadeOnOperatingLeases" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">6</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_407_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_pn3n3_di_msNCPBUzEvP_zyuC67LuMFL6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Purchase
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">795</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">258</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pn3n3_mtNCPBUzEvP_maCCERCzFLn_zq9ZyNmnMkm9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">9,653</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">264</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Proceeds
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    <td style="color: Black; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Payment
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_maCCERCzFLn_z8dngcQ6Nuwk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCzFLn_zeVLENWEAnDg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">5,199</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">7,468</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zQl5Jct7zhx5" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cash,
    cash equivalents and restricted cash at beginning of period</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">39,287</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">90,230</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_z3zABIshcDO" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">34,088</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">82,762</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB_zo3Djmfs1P51" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_ecustom--DebtDiscount_i01_zzc7YDTyEVec" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40A_ecustom--EndOfTermLoanLiability_i01_z83KPnZSa5hi" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40A_ecustom--WarrantsLiability_i01N_di_zxkiVzBbbJ38" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0535">-</span></td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--DerivativeLiability_i01N_di_z5tGg5mt6Rti" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="margin: 0">(<ix:nonFraction name="XAIR:DerivativeLiability" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,361</ix:nonFraction></p></td><td style="color: Black; text-align: left">)</td><td style="color: Black">&#160;</td>
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    assets</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left; padding-left: 0pt">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td></tr>
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    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Supplemental
    disclosure of cash flow items:</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--IncomeTaxesPaidNet_i01_zSfrIzpVh5Bg" style="vertical-align: bottom; background-color: White">
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    paid</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
accompanying notes are an integral part of these condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_020"></span>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"><p id="xdx_800_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zhfZyevcpHcl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
1 <span id="xdx_820_zJhxfBzQhmpf">ORGANIZATION AND BUSINESS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Beyond
Air, Inc. (together with its subsidiaries, &#8220;Beyond Air&#8221; or the &#8220;Company&#8221;) was incorporated on April 28, 2015,
under Delaware law. On June 25, 2019, the Company&#8217;s name was changed to Beyond Air, Inc. from AIT Therapeutics, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is a commercial stage medical device and biopharmaceutical company developing a platform of nitric oxide (&#8220;NO&#8221;) generators
and delivery systems (the &#8220;LungFit<sup>&#174;</sup> platform&#8221;) capable of generating NO from ambient air. The Company&#8217;s
first device, LungFit<sup>&#174; </sup>PH (&#8220;LungFit<sup>&#174; </sup>PH&#8221;) received premarket approval (&#8220;PMA&#8221;) from the U.S. Food and Drug Administration (&#8220;FDA&#8221;) in June 2022. The NO generated by the LungFit&#174; PH system is indicated
to improve oxygenation and reduce the need for extracorporeal membrane oxygenation in term and near-term (&gt;34 weeks gestation) neonates
with hypoxic respiratory failure associated with clinical or echocardiographic evidence of pulmonary hypertension in conjunction with
ventilatory support and other appropriate agents. This condition is commonly referred to as persistent pulmonary hypertension of the
newborn  (&#8220;PPHN&#8221;). The LungFit<sup>&#174;</sup> platform can generate NO up to 400 parts per million (&#8220;ppm&#8221;) for
delivery to a patient&#8217;s lungs directly or via a ventilator. LungFit<sup>&#174; </sup>can deliver NO either continuously or for a
fixed amount of time at various flow rates and has the ability to either titrate dose on demand or maintain a constant dose. In July
2022, the Company commenced marketing LungFit<sup>&#174;</sup> PH in the United States for PPHN as a medical device.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">LungFit<sup>&#174;
</sup>can be used to treat patients on ventilators that require NO, as well as patients with chronic or acute severe lung infections
via delivery through a breathing mask or similar apparatus. Furthermore, the Company believes that there is a high unmet medical need
for patients suffering from certain severe lung infections that the LungFit<sup>&#174; </sup>platform can potentially address. The Company&#8217;s
other areas of focus with the LungFit<sup>&#174; </sup>platform beyond PPHN are viral community-acquired pneumonia (&#8220;VCAP&#8221;)
including COVID-19, bronchiolitis (&#8220;BRO&#8221;), nontuberculous mycobacteria (&#8220;NTM&#8221;) lung infection and those with
various severe lung infections with underlying chronic obstructive pulmonary disease (&#8220;COPD&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">With
Beyond Air&#8217;s focus on NO and its effect on the human condition, the Company has two additional programs that do not utilize
the LungFit<sup>&#174;</sup> system. Through the Company&#8217;s majority-owned affiliate Beyond Cancer, Ltd. (&#8220;Beyond
Cancer&#8221;) NO is used to target solid tumors. The LungFit<sup>&#174; </sup>platform is not utilized for the solid tumor
indication due to the need for ultra-high concentrations of gaseous nitric oxide (&#8220;UNO&#8221;). A proprietary delivery system
has been developed that is designed to safely deliver UNO in excess of 10,000 ppm directly to a solid tumor. This program has
advanced to a phase 1 human clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
November 4, 2021, Beyond Air reorganized its oncology business into a new private company called Beyond Cancer. Beyond Air&#8217;s preclinical
oncology team and the exclusive right to the intellectual property portfolio utilizing UNO for the treatment of solid tumors now reside
with Beyond Cancer. Beyond Air has <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20211104__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zC7yLO9k65hf"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2021-11-04_custom_BeyondCancerLtdMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%
ownership in Beyond Cancer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
second program which does not utilize the LungFit&#174; platform partially
inhibits neuronal nitric oxide synthase (nNOS) in the brain to treat neurological conditions. The first target indication is autism spectrum
disorder (&#8220;ASD&#8221;). On June 15, 2023, the Company announced that it has entered into an agreement with Yissum Research Development
Company of the Hebrew University of Jerusalem, LTD. (the &#8220;University&#8221;) to acquire the commercial rights for nNOS inhibitors
being developed for the treatment of ASD and other neurological conditions. Currently, there are no FDA-approved therapies specifically
for the treatment of ASD. Under the terms of the agreement, Beyond Air will make payments to the University over the  two-year
period from the date of the agreement for pre-clinical work. Also, the Company will pay a low single-digit royalty on net sales and certain
one-time payments based on clinical, regulatory and sales milestones. The Company expects this program to progress from preclinical to
a phase 1 clinical trial by early 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s current product candidates will be subject to premarket reviews and approvals by the FDA, certification through the conduct
of a conformity assessment by a notified body in the European Union (the &#8220;EU&#8221;), as well as comparable foreign regulatory
authorities&#8217; reviews or approvals in other countries or regions.</span></p>

</ix:nonNumeric><p id="xdx_819_zhmVaeCh2Eli" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_801_eus-gaap--SignificantAccountingPoliciesTextBlock_zvCvMC4Mr6kd" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 <span id="xdx_828_zIOiHgq3EmH">SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsGLzGXshqE6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zcoiGCRgW1Nf">Basis
of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States (&#8220;U.S. GAAP&#8221;) for interim financial information and with the instructions to the Form 10-Q.
Accordingly, they do not include all the information and footnotes required to be presented for complete financial statements. The
accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring
items) which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented.
The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated financial statements
included in the Company&#8217;s Annual Report on Form 10-K for the year ended March 31, 2023 (the &#8220;2023 Annual Report&#8221;),
filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on June 22, 2023. The unaudited condensed
consolidated financial statements and related disclosures should be read in conjunction with the Company&#8217;s audited
consolidated financial statements and the related notes thereto included in the 2023 Annual Report on Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_84D_eus-gaap--ConsolidationPolicyTextBlock_z97iA9I1Hzmb" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_86A_zWSZXuWluG25">Principles
of Consolidation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These
consolidated financial statements include the accounts of the Company and the accounts of all of the Company&#8217;s subsidiaries
and a variable interest entity (&#8220;VIE&#8221;) for which the Company is the primary beneficiary. As the Company has both the
power to direct activities of Beyond Cancer that most significantly impact Beyond Cancer&#8217;s economic performance and the right
to receive benefits and losses that may potentially be significant, these financial statements are fully consolidated with those of
the Company. The non-controlling owners&#8217; <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230630__srt--OwnershipAxis__custom--BeyondCancerLtdMember_zH0QUSVGF7Da" title="Non-controlling owners interest"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners" contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">20</ix:nonFraction></span>%
interest in Beyond Cancer&#8217;s net assets and result of operations is reported as &#8220;non-controlling interest&#8221; on the
Company&#8217;s consolidated balance sheets and as &#8220;net loss attributable to non-controlling interest&#8221; in the
Company&#8217;s condensed consolidated statements of operations and comprehensive loss. All intercompany balances and transactions
have been eliminated in the accompanying consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:PriorPeriodReclassificationAdjustmentDescription"><p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zr0RtsVDIc0l" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_860_z14phS2ZSKpe">Reclassifications</span>
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Certain
prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on the
reported results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_847_eus-gaap--UseOfEstimates_zCaMEXnE7Jsi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_865_zd862zCPCr0a">Use
of Estimates</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
preparation of financial statements in conformity with 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 differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates including accruals for
expenses under consulting, licensing agreements, and clinical trials, stock-based compensation, contingency recognition and the determination
of deferred tax attributes and the valuation allowance thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:LiquidityRisksAndUncertaintiesPolicyTextBlock"><p id="xdx_843_ecustom--LiquidityRisksAndUncertaintiesPolicyTextBlock_zSi3mvAwtja6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zejtpnpz7eBl">Liquidity
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company used cash in operating activities of $<span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230401__20230630_zLJku3b4F1Cd"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" sign="-" unitRef="USD">17.2</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
for the three months ended June 30, 2023, and has accumulated losses attributable to the stockholders of Beyond Air of $<span id="xdx_905_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230630_znw7dToX6WXl"><ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" sign="-" unitRef="USD">193.6</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million.
The Company had cash, cash equivalents and marketable securities of $<span id="xdx_90F_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630_zg74oTSmez5a"><ix:nonFraction name="XAIR:CashAndCashEquivalentsAndMarketableSecurities" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">57.0</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
as of June 30, 2023 ($<span id="xdx_903_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--BeyondCancerLtdMember_zaYGpWIQiTYj"><ix:nonFraction name="XAIR:CashAndCashEquivalentsAndMarketableSecurities" contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember23851000" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">38.2</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
excluding Beyond Cancer). Based on management&#8217;s current business plan, the Company estimates that its cash, cash equivalents
and marketable securities are sufficient to finance its operating requirements for at least one year from the date these condensed
consolidated financial statements were filed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s future capital needs and the adequacy of its available funds will depend on many factors, including, but not necessarily
limited to the success and costs of commercialization of the Company&#8217;s approved product and the actual cost and time necessary
for current and anticipated preclinical studies, clinical trials and other actions needed to obtain certification or regulatory approval
of the Company&#8217;s product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company entered into an At-The-Market Offering Sales Agreement, dated February 4, 2022 (the &#8220;2022 ATM&#8221;) for $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_z7otPw8hpbol" title="Proceeds from sale of equity"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">50</ix:nonFraction></span> million.
The Company has $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zbQLEAyOOPGk" title="Proceeds from issuance or sale of equity"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">40.5</ix:nonFraction></span> million available under this agreement as of June 30, 2023 (see Note 4).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 9; Value: 2 -->
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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company may be required to raise additional funds through equity or debt securities offerings or strategic collaboration and/or licensing
agreements in order to fund operations if it is unable to generate enough product or royalty revenues, if any. Such financing may not
be available on acceptable terms, or at all, and the Company&#8217;s failure to raise capital when needed could have a material adverse
effect on its strategic objectives, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:OtherRisksAndUncertaintiesPolicyTextBlock"><p id="xdx_84B_ecustom--OtherRisksAndUncertaintiesPolicyTextBlock_z2cuPLC36b55" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_862_zCe4GgIIEkwl">Other
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is subject to risks common to development and early-stage medical device companies including, but not limited to, new technological
innovations, certifications or regulatory approval, dependence on key personnel, protection of proprietary technology, compliance with
government regulations, product liability, uncertainty of market acceptance of approved products and the potential need to obtain additional
financing. The Company is also dependent on third-party suppliers and, in some cases, single-source suppliers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s products require approval or clearance from the FDA prior to commencement of commercial sales in the United States. There
can be no assurance that the Company&#8217;s products beyond LungFit<sup>&#174;</sup> PH in the U.S. will receive the required approvals
or clearances. Certifications, approvals or clearances are also required in foreign jurisdictions in which the Company may license or
sell its products. If the Company is denied such certifications or approvals or clearances or such certifications, approvals or clearances
are delayed, such denial or delay may have a material adverse impact on the Company&#8217;s results of operations, financial position
and liquidity. Further, there can be no assurance that the Company&#8217;s product will be accepted in the marketplace, nor can there
be any assurance that any future products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics,
or that such products will be successfully marketed, if at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zxD54FB7nbUk" 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_867_zbsHf0ypfxfc">Fair
Value Measurements</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"><b><i>&#160;</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">ASC
820, <i>Fair Value Measurements and Disclosures</i> (&#8220;ASC 820&#8221;), defines fair value as the price that would be received to
sell an asset, or paid to transfer a liability, in the principal or most advantageous market in an orderly transaction between market
participants on the measurement date. The fair value standard also establishes a three-level hierarchy, which requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based
upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1&#8212;inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2&#8212;inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived
valuations in which all significant inputs are observable for substantially the full term of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3&#8212;inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
June 30, 2023 and March 31, 2023, the Company&#8217;s financial instruments included cash and cash equivalents, restricted cash,
marketable securities, accounts payable, long term debt, liability classified warrants and derivative liabilities. The carrying
amounts reported in the accompanying condensed consolidated financial statements for cash and cash equivalents, restricted cash,
marketable securities approximate their respective fair values because of the short-term nature of these accounts. The carrying
value of the Company&#8217;s long term debt approximates fair value based on current interest rates for similar types of borrowings
and is in Level 2 of the fair value hierarchy. The liability classified warrants and derivative liabilities are each recorded at
their fair value and are Level 3 of the fair value hierarchy.</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">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<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">&#160;</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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock"><p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" 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 presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#8217;s assets and liabilities
that are measured at fair value on a recurring basis:</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">&#160;</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
fair value amounts at June 30, 2023 are:</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 id="xdx_8BD_z4xwwZh4vIIf" style="display: none">SCHEDULE
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">$</p></td><td id="xdx_987_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zajPLpMxFhb8" title="Warrant liability" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0622">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Derivative liability</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRCh9UTW2GPk" title="Derivative liability" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="XAIR:BifurcatedDerivative" contextRef="AsOf2023-06-30_custom_DerivativeLiabilityMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">849</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zheNEH5aU3t8" title="Derivative liability" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zkdmiO5WlsM" title="Derivative liability" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0630">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" title="Total liabilities measured and recorded at fair value" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesFairValueDisclosure" contextRef="AsOf2023-06-30_us-gaap_FairValueInputsLevel1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" title="Total liabilities measured and recorded at fair value" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<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">&#160;</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
fair value amounts at March 31, 2023 are:</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">&#160;</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>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<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>

</ix:nonNumeric><p id="xdx_8AC_zsJDVK5H5N59" 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">&#160;</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"></span></p>


<ix:exclude><!-- Field: Page; Sequence: 11; Value: 2 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></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>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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Level
3 Valuation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
common stock warrants issued in connection with the Loan and Security Agreement in June 2023 (Note 11) are recorded as a warrant
liability within the consolidated balance sheet at June 30, 2023 as the warrants contain certain settlement features that are not
indexed to the Company&#8217;s own stock. In addition, the conversion feature embedded within the long term debt required
bifurcation as certain adjustments to the conversion price were not indexed to the Company&#8217;s own stock and recorded as a
derivative liability. The warrants and derivative liability are remeasured each reporting period with the change in fair value
recorded to other income (expense) in the condensed consolidated statement of operations and comprehensive loss until the warrants
and derivative are exercised, expired, reclassified or otherwise settled. The significant assumptions used in valuing the warrants
and derivative were as follows:</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock"><p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" 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 id="xdx_8B7_zZKV46bTwAx1" style="display: none">SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES</span>&#160;</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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Expected term (in years)</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>Volatility</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Risk-free rate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate"><ix:nonFraction name="us-gaap:WarrantsAndRightsOutstandingMeasurementInput" contextRef="AsOf2023-06-30_us-gaap_MeasurementInputRiskFreeInterestRateMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">3.9</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A6_zVxVFPuHDV49" 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">&#160;</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>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock"><p id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" 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
table presented below is a summary of changes in the fair value of the Company&#8217;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):</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 id="xdx_8BD_zMQipwwR5eS7" style="display: none">SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Balance at June 30, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" title="Derivative" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="XAIR:BifurcatedDerivative" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">849</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_z9RKfkoJU1zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:WarrantLiabilityPolicyTextBlock"><p id="xdx_849_ecustom--WarrantLiabilityPolicyTextBlock_zwGV7ujRFOrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86A_zDRFJ63XiEmh">Warrant
Liability</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company classifies warrants as equity any contracts that (i) require physical settlement or net-share settlement or (ii) gives the Company
a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies
warrants as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net-cash settle the
contract if an event occurs and if that event is outside the control of the Company) or (ii) gives the counterparty a choice of net-cash
settlement or settlement in shares (physical settlement or net-share settlement). Such warrants are subject to remeasurement at each
condensed consolidated balance sheet date and any change in fair value is recognized as a component of other expense on the condensed
consolidated statements of operations. The Company will continue to adjust the liability for changes in fair value until the earlier
of the exercise or expiration of such warrants. At that time, the portion of the warrant liability related to warrants will be reclassified
to additional paid-in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:DerivativesPolicyTextBlock"><p id="xdx_84B_eus-gaap--DerivativesPolicyTextBlock_z1smRrcsoLui" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86F_zJraxN566BDe">Derivative
Liability</span> </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives in accordance with ASC 815. For derivative financial instruments that are accounted for as assets or liabilities, the derivative
instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the
fair value reported in the condensed consolidated statements of operations and comprehensive loss. The classification of derivative instruments,
including whether such instruments should be recorded as assets or liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities classified in the condensed consolidated balance sheets as current or non-current based on whether or
not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"><p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z3V4lgutt6h9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86A_zJPSEvtAhZR3">Cash
and Cash Equivalents, Short-Term Investments and Restricted Cash</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company considers all highly liquid investments with original maturities of three months or less at the date of purchase and an investment
in a U.S. government money market fund to be cash equivalents. The Company maintains its cash and cash equivalents in highly rated financial
institutions in Australia, Israel, Ireland and the U.S., the balances of which, at times, may exceed federally insured limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Marketable
securities include investment in fixed income bonds and U.S. Treasury securities that are considered to be highly liquid and easily tradeable.
The marketable securities are considered trading securities and are measured at fair value and are accounted for in accordance with ASC
320. The marketable securities are valued using inputs observable in active markets for identical securities and are therefore classified
as Level 1 within the Company&#8217;s fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023 and March 31, 2023, restricted cash included approximately $<span id="xdx_901_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxSuZfFdmwn3" title="Restricted cash"><ix:nonFraction name="us-gaap:RestrictedCash" contextRef="AsOf2023-06-30_custom_ContractManufacturerMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.7</ix:nonFraction></span> million and $<span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20230331__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxswgDbKc3vc" title="Restricted cash"><ix:nonFraction name="us-gaap:RestrictedCash" contextRef="AsOf2023-03-31_custom_ContractManufacturerMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">10.1</ix:nonFraction></span> million, respectively. Restricted cash
declined by $<span id="xdx_90C_ecustom--DeclineInRestrictedCash_pn5n6_c20230401__20230630_zees42iGlrzl" title="Decline in restricted cash"><ix:nonFraction name="XAIR:DeclineInRestrictedCash" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.4</ix:nonFraction></span> million from March 31, 2023 to June 30, 2023, as a supersedeas bond held as collateral pending the outcome of the appeal
on <i>Empery Asset Master, Ltd., et. al. vs. AIT Therapeutics, Inc. </i>(the
&#8220;Empery Suit&#8221;) was released in satisfaction of judgement in April 2023. (Note 10).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p id="xdx_8A2_zINhrFKJye34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>


<ix:exclude><!-- Field: Page; Sequence: 12; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><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; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock"><p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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&#8217;s condensed consolidated statements of cash flows for:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_z9cUc0bcTypd" style="display: none">SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">31,348</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">29,158</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RestrictedCashCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,740</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><ix:nonFraction name="us-gaap:RestrictedCashCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">10,129</ix:nonFraction></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left">Total cash, cash equivalents and restricted cash</td><td style="color: Black">&#160;</td>
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  <tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left">Marketable securities:</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_CorporateDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,606</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-03-31_us-gaap_CorporateDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,597</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,746</ix:nonFraction></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-03-31_us-gaap_USGovernmentAgenciesDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,013</ix:nonFraction></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_MutualFundMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">14,292</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-03-31_us-gaap_MutualFundMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">14,114</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">25,644</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">16,724</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsAndShortTermInvestments" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">59,732</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsAndShortTermInvestments" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">56,011</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AE_z0BriAlQ9spc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:MarketableSecuritiesTextBlock"><p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z9O5NMg5BDSl" style="display: none">SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Unrealized<br />
                                            Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" title="Total short-term marketable securities, fair value" style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_CorporateDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,606</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" title="Total short-term marketable securities, unrealized loss" style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesUnrealizedGainLoss" contextRef="From2023-04-012023-06-30_us-gaap_CorporateDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" title="Total short-term marketable securities, fair value" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,746</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" title="Total short-term marketable securities, unrealized loss" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesUnrealizedGainLoss" contextRef="From2023-04-012023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">62</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" title="Total short-term marketable securities, fair value" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30_us-gaap_MutualFundMember_us-gaap_ShortTermInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">14,292</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" title="Total short-term marketable securities, unrealized loss" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0725">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    short-term marketable securities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" title="Total short-term marketable securities, Fair value" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">25,644</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" title="Total short-term marketable securities, Unrealized gains and (losses)" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MarketableSecuritiesUnrealizedGainLoss" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">75</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A9_zI32bsfJslW3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All
marketable securities are A- or higher rated. <span id="xdx_904_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20230630_z8VV6k8XJTN1" title="Marketable securities non-current"><ix:nonFraction name="us-gaap:MarketableSecuritiesNoncurrent" contextRef="AsOf2023-06-30" format="ixt-sec:numwordsen" decimals="-3" scale="3" unitRef="USD">No</ix:nonFraction></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; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zAsSLUNYmyI2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86D_zhgt0qkQqlY">Revenue
Recognition</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company recognizes revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for contracts with
customers, the Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance
obligation(s) in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligation(s)
in the contract and (v) recognize revenue when (or as) the Company satisfies the performance obligation(s). At contract inception, the
Company assesses the goods or services promised within each contract, assesses whether each promised good or service is distinct and
identifies those promised goods or services that are performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company will be required to use judgment to determine (a) the number of performance obligations based on the determination under step
(ii) above and whether those performance obligations are distinct from other performance obligations in the contract (b) the transaction
price under step (iii) above and (c) the stand-alone selling price for each performance obligation identified in the contract for the
allocation of the transaction price in step (iv) above. The Company will also be required to use judgment to determine whether variable
consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on an estimated
stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under contract are satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zhuJ6N36y8Cc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zgjw73dri00j">Segment
Reporting</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Commencing
with the creation of Beyond Cancer in November 2021, the Company&#8217;s operations became classified into two segments,
Beyond Air and Beyond Cancer. Each segment has its own management team, board of directors, corporate officers and legal entities. As
of June 30, 2023, Beyond Air, Inc. owns <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20230630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zHktu4vk88W8" title="Equity method ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember23851046" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction>%</span> of the common stock of Beyond Cancer. The segment reporting is based on the manner in which
the Company&#8217;s CEO as chief operating decision maker assesses performance and allocates resources across the organization. The Beyond
Air segment includes unallocated corporate expenses associated with the public company fees as well as all corporate related assets and
liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes segment financial information by business segment at June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
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  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cash,
    cash equivalents, marketable securities and certain restricted cash</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsAndShortTermInvestments" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">40,921</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherAssets" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">527</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
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  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">901</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:NetAssets" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">20,705</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,688</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2023-06-30_custom_BusinessSegmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,688</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial information by business segment at March 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-controlling interests</td><td>&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
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  <tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt">Revenue</td><td style="color: Black">&#160;</td>
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  <tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White">
    <td style="width: 47%; color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net loss for the
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">10,256</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">4,799</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_custom_BusinessSegmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">15,055</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>


<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_496_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zLBhDbZ6L2Pd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Cancer</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%">Revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White">
    <td>Net loss for the three months ended June 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">8,053</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">3,601</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_custom_BusinessSegmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">11,654</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zLFaBXH3l0eg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:exclude><!-- Field: Page; Sequence: 14; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy"><p id="xdx_845_eus-gaap--ResearchAndDevelopmentExpensePolicy_zKmkvMIBr20a" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_861_zZ0NvsZ2tOX7">Research
and Development</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Research
and development expenses are charged to the condensed consolidated statements of operations and comprehensive loss as incurred.
Research and development expenses include salaries, benefits, stock-based compensation and costs incurred by outside laboratories,
manufacturers, clinical research organizations, consultants, and accredited facilities in connection with preclinical studies and
clinical trials. Research and development expenses are partially offset by the benefit of tax incentive payments for qualified
research and development expenditures from the Australian tax authority (&#8220;AU Tax Rebates&#8221;). The Company does not record
AU Tax Rebates until payment is received due to the uncertainty of receipt. In the three months ended June 30, 2023 and June 30,
2022, the Company received $<span id="xdx_909_ecustom--TaxRebate_pn3n3_dxL_c20230401__20230630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zlIMstKuND83" title="Tax Rebate::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0807">0</span></span>
and $<span id="xdx_908_ecustom--TaxRebate_pn3n3_c20220401__20220630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zx14WqJOkMbf" title="Tax Rebate"><ix:nonFraction name="XAIR:TaxRebate" contextRef="From2022-04-012022-06-30_us-gaap_AustralianTaxationOfficeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">182</ix:nonFraction></span>
thousand, respectively, in AU Tax Rebates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zFnn0Cga1iyg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zKdiRsUCKohh">Stock-Based
Compensation</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company measures the cost of employee and non-employee services received in exchange for an award of equity instruments based on the
grant date fair value of the award. Fair value for restricted stock unit awards is valued using the closing price of the
Company&#8217;s common stock on the date of grant. The grant date fair value is recognized over the requisite service period during
which an employee and non-employee is required to provide service in exchange for the award, using the accelerated method with each
tranche being expensed over its vesting period. The grant date fair value of employee and non-employee share options is estimated
using the Black-Scholes option pricing model. The risk-free interest rate assumptions were based upon the observed interest rates
appropriate for the expected term of the equity instruments. The expected dividend yield was assumed to be zero as the Company has
not paid any dividends since its inception and does not anticipate paying dividends in the foreseeable future. Starting in 2023,
Beyond Air solely used its own historical volatility as the  input for expected volatility, but due to  Beyond Cancer&#8217;s lack
of marketability, the Company utilizes the implied volatility based on an aggregate of guideline companies for expected volatility.
The Company uses the simplified method to estimate the expected term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_84B_eus-gaap--ConcentrationRiskDisclosureTextBlock_z9Iw7e6l3aBj" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86C_z7YHLI6wS8qg">Supplier
Concentration</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company relies on third-party suppliers to provide materials for its devices and consumables. In the three months ended June 30, 2023,
the Company purchased approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zCMSRMuzKSdh" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_TwoThirdPartyVendorsMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">84</ix:nonFraction>%</span> of its materials from two third-party vendors, with these vendors representing <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zk7tCI025Gp4" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">65</ix:nonFraction>%</span> and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zyhbCeCfFbbg" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">19</ix:nonFraction>%</span>, respectively.
In the three months ended June 30, 2022, the Company purchased approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zRbx92PESmPc" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_TwoThirdPartyVendorsMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">69</ix:nonFraction>%</span> if its materials from two third-party vendors, with
these vendors representing <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zEG1uakzTzrd" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">41</ix:nonFraction>%</span> and <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zeGp8Pt24xtg" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">28</ix:nonFraction>%</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z8lJElzNKzoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i><span id="xdx_862_z4pWJ3LL0f95">Recently Adopted Accounting
Standards</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In August 2020, the FASB
issued ASU 2020-06,&#160;Debt&#8201;&#8212;&#8201;Debt with Conversion and Other Options (Subtopic 470-20), to address the complexity
associated with applying GAAP to certain financial instruments with characteristics of liabilities and equity, which the Company adopted
on April 1, 2023. ASU 2020-06 eliminated the beneficial conversion (and cash conversion) accounting models in ASC 470-20 that require
separate accounting for embedded conversion features, and simplified the settlement assessment to determine whether it qualifies for equity
classification.&#160;In addition, the new guidance requires entities to use the if-converted method to calculate earnings per share for
all convertible instruments and to include the effect of share settlement for instruments that may be settled in cash or shares. The Company
adopted ASU 2020-06 using the modified retrospective approach and applied the guidance to all financial instruments that were outstanding
as of the beginning of 2023. As the Company had not previously separated any financial instruments under the beneficial conversion or
cash conversion accounting models, there was no cumulative effect adjustment to the opening balance of retained earnings as a result of
adopting ASU 2020-06.</p>

</ix:nonNumeric><p id="xdx_852_z1PhHOyzbXfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>&#160;</i></b></span></p>




<ix:exclude><!-- Field: Page; Sequence: 15; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>&#160;</i></b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zTv8GC9NF2I2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
3 <span id="xdx_82E_zAFMlfJEzpVd">PROPERTY AND EQUIPMENT</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zYmTVJbYj1E9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zQp7Qzx2LPhc" style="display: none">SCHEDULE
OF PROPERTY AND EQUIPMENT</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49B_20230630_zN2SrkaIPR7i" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230331_zYMZAivKLdnl" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March
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  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember_zfXMMtdL53Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Clinical and medical
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-06-30_custom_ClinicalAndMedicalEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,255</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-03-31_us-gaap_ComputerEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">779</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Furniture and fixtures</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-03-31_us-gaap_FurnitureAndFixturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">505</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">7,056</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzgJt_ziBjMwSq9eRf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated
depreciation</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,583</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,254</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzgJt_zz7f5d3vFOCa" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif">&#160;<span style="font-size: 10pt">Property
    and equipment, net</span></span></span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,474</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,003</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zVVMv2MMFnV6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
and amortization for the three months ended June 30, 2023 and June 30, 2022 was $<span id="xdx_900_eus-gaap--DepreciationAndAmortization_pn3n3_c20230401__20230630_zm1G3IKkiLU7"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">309</ix:nonFraction></span>
thousand and $</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn3n3_c20220401__20220630_zP4PmLqVgpmg"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">121</ix:nonFraction></span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">thousand,
respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_807_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zSngiXSaJ3Se" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 <span id="xdx_823_zLkUNQw8HvHl">STOCKHOLDERS&#8217; EQUITY</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
February 4, 2022, the Company entered into a new At-The-Market Equity Offering Sales Agreement with Truist Securities, Inc. and Oppenheimer
&amp; Co, Inc. (the &#8220;2022 ATM&#8221;), allowing the Company to sell its common stock for aggregate sales proceeds of up to $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zd8JkdEouHol" title="Proceeds from issuance sale of equity"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">50</ix:nonFraction></span>
million from time to time and at various prices, subject to the conditions and limitations set forth in the 2022 ATM. If shares of the
Company&#8217;s common stock are sold, there is a <span id="xdx_903_ecustom--FeesPaidPercentage_dp_uPure_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_znnfjFSdneCa" title="Fees paid percentage"><ix:nonFraction name="XAIR:FeesPaidPercentage" contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%</span> fee paid to the sales agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">For
the three months ended June 30, 2023, the Company received net proceeds of $<span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zczgtiQkojtj"><ix:nonFraction name="us-gaap:SaleOfStockConsiderationReceivedOnTransaction" contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">5.8</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
from the sale of <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zTwiVTGMcRfg"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,232</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">shares
of common stock. As of June 30, 2023, there were $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zcwBzIxOWeig"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">40.5</ix:nonFraction></span>
million in funds available under the 2022 ATM. For the three months ended June 30, 2022, the Company had no sales of </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">shares
under the ATM.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company received net proceeds of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pn5n6_c20230401__20230630_zfUMKcsRVIAg" title="Proceeds from common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.2</ix:nonFraction></span>
million for <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230401__20230630_zxCNHYFuD35b" title="Exercise of stock options"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,500</ix:nonFraction></span>
shares of common stock from the exercise of stock options in May 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stock
Option Plans</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s Fifth Amended and Restated 2013 Beyond Air Equity Incentive Plan (the &#8220;2013 BA Plan&#8221;) allows for awards to
officers, directors, employees, and consultants of stock options, restricted stock units and restricted shares of the Company&#8217;s
common stock. On January 9, 2023, the Company&#8217;s Board of Directors approved an amendment to the 2013 BA Plan to increase the number
of shares in the 2013 BA Plan by <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--BeyondAirEquityIncentivePlanMember_zh4pu4TJ7ICe" title="Stock options excercised"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2023-06-30_custom_BeyondAirEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,000,000</ix:nonFraction></span>, which was approved by the Company&#8217;s stockholders at the 2023 annual stockholder meeting
on March 9, 2023. The 2013 BA Plan has <span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zgWsqHbWQiO5" title="Shares authorized for issuance"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2023-06-30_custom_TwoThousandThirteenBAPlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,600,000</ix:nonFraction></span> shares authorized for issuance. As of June 30, 2023, <span id="xdx_90F_ecustom--CommonStockSharesAvailable_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zP2bn4u0QuT6" title="Common stock shares available"><ix:nonFraction name="XAIR:CommonStockSharesAvailable" contextRef="AsOf2023-06-30_custom_TwoThousandThirteenBAPlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">412,450</ix:nonFraction></span> shares were available under
the 2013 BA Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 16; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Restricted
Stock Units</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
fair value for the restricted stock unit awards was valued at the closing price of the Company&#8217;s common stock on the date of grant.
Restricted stock units vest annually over <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230401__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zb85mNurGTtg" title="Stock option vesting term"><ix:nonNumeric contextRef="From2023-04-012023-06-30_us-gaap_RestrictedStockUnitsRSUMember" format="ixt-sec:durwordsen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">five years</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zaUfCS0I7Tj2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s restricted stock unit awards for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BF_z3pWKIgIlz1b" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF RESTRICTED STOCK AWARDS</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            Of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Shares</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted
                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average
                                            Grant</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Date
                                            Fair </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
    as of April 1, 2023</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630_zOsQdvAUErqi" title="Unvested number of shares,  beginning balance" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,101,100</ix:nonFraction></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630_zwwee47R7fzk" title="Weighted average grant date fair value, beginning balance" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.78</ix:nonFraction></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630_zgMdCwUJ3vIg" title="Number of shares, granted" style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630_z1i6J91aHaNg" title="Weighted average grant date fair value, granted" style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.65</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Vested</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230401__20230630_zLaKwTn4Nq8i" title="Number of shares, vested" style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_pid_di_c20230401__20230630_zuFaeefGdMS3" title="Weighted average grant date fair value, vested" style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0892">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Forfeited</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230401__20230630_zEycgEzlRN05" title="Number of shares, forfeited" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,800</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630_zsyG71wJkChf" title="Weighted average grant date fair value, forfeited" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.06</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
    as of June 30, 2023</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230401__20230630_zBHA1EygGes9" title="Unvested number of shares, ending balance" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,095,300</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230401__20230630_z2WfGla2QSV8" title="Weighted average grant date fair value, ending balance" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.79</ix:nonFraction></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A2_zhjkLtSJBPZi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Stock-based
compensation expense related to these stock issuances for the three months ended June 30, 2023 and June 30, 2022 was $<span id="xdx_90D_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20230401__20230630_zvzfqrO0Hx13" title="Employee benefits and share based compensation"><ix:nonFraction name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">714</ix:nonFraction></span>
thousand and $<span id="xdx_900_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20220401__20220630_zp1OmbFXzcf1" title="Employee benefits and share based compensation"><ix:nonFraction name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">694</ix:nonFraction></span>
thousand respectively. The unrecognized compensation cost is $<span id="xdx_90D_ecustom--UnrecognizedCompensationCost_pn5n6_c20230401__20230630_zcO3LBYcvYw8" title="Unrecognized compensation cost"><ix:nonFraction name="XAIR:UnrecognizedCompensationCost" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">4.3</ix:nonFraction></span> million and the weighted average remaining service period is <span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630_zeZ6g52eTD7j" title="Weighted average remaining service period"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt-sec:duryear" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">1.9</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zqEP00tsxbg9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the change in options for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_8BC_zdqOTKDNCWq" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY&#160;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Contractual</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Life
of                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Aggregate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic
                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(in
                                            thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Outstanding
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8k4RoHp8T6k" title="Number of Options, Outstanding at ending of period" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,132,952</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zwMHHexbQ714" title="Weighted Average Remaining Contractual Life - Options, Outstanding at ending of period"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">7.7</ix:nonNumeric></span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpfw42VtfGOe" title="Aggregate Intrinsic Value, Outstanding at ending of period" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">16</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercisable
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zfvExtZOHOE2" title="Weighted Average Exercise Price - Options, Exercisable" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.08</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zyIA213jjl4e" title="Weighted Average Remaining Contractual Life - Options, Exercisable"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">6.1</ix:nonNumeric></span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7N5zBr4Y4Nb" title="Aggregate Intrinsic Value, Exercisable" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">16</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AF_zzz460FfhY3h" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s 2021 Beyond Cancer Ltd Equity Incentive Plan (the &#8220;2021 BC Plan&#8221;) allows for awards to officers,
directors, employees, and consultants of stock options, restricted stock units and restricted shares of Beyond Cancer&#8217;s common
shares. <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z3iJDZ8X5tVk" title="Stock option vesting term, description"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights">The
vesting terms of the options issued under the 2021 BC Plan are generally four years and expire <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dt_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zZvX5QayetY3" title="Stock option vesting term"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt-sec:durwordsen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">ten
years</ix:nonNumeric></span> from the grant date.</ix:nonNumeric></span> On December 1, 2021, Beyond Cancer&#8217;s Board of Directors approved to reserve for
issuance <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20211201__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ztsVS2aVXZQi" title="Stock option shares authorized for issuance"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2021-12-01_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span>
common shares. On November 3, 2022, Beyond Cancer&#8217;s Board of Directors approved to reserve for issuance an additional <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20221103__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zUsZGD8UMr1k" title="Stock option shares authorized for issuance"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2022-11-03_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span>
common shares. The 2021 BC Plan has <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zQwqW8eRYPh7" title="Stock option shares authorized for issuance"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,000,000</ix:nonFraction></span>
common shares authorized for issuance. As of June 30, 2023, <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zH92xjBEiv4h" title="Number of shares available for grant"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">296,875</ix:nonFraction></span>
common shares were available under the 2021 BC Plan.</span></p>

<ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z1wzcxYWbog3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zrVjpbhCmob" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Contractual</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Life
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Aggregate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Options
    outstanding as of April 1, 2023</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z2KrMFVuSJ07" title="Number of Options, Outstanding at beginning of period" style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,817,000</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zKU05KoycDv9" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period" style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.88</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zN0qE0pYIvVe" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period"><ix:nonNumeric contextRef="From2022-04-012023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">9.2</ix:nonNumeric></span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqTjLpER9lPh" title="Aggregate Intrinsic Value, Outstanding at beginning of period" style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">23,486</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercised</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Outstanding
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z8ragJK5OUVf" title="Number of options outstanding at ending of period" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,703,125</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqyBQpT2uEX2" title="Weighted average remaining contractual life - options, outstanding at end of period"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">9.0</ix:nonNumeric></span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqxnKbS8ZDDb" title="Aggregate Intrinsic Value, Outstanding at end of period" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">23,012</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercisable
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zfNHSzMQAUu4" title="Number of Options Outstanding, Exercisable" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">464,875</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zujcW7MLg9Tf" title="Weighted Average Exercise Price - Options, Exercisable" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.25</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z29DkxsMYQK9" title="Weighted average remaining contractual life - options, exercisable"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">8.5</ix:nonNumeric></span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zBUiYVNKofs7" title="Aggregate Intrinsic Value, Exercisable" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,705</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A8_z6i2Xg9DLrjf" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2013 BA Plan of approximately $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zJdXU75GdMbd" title="Unrecognized stock-based compensation expense"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" contextRef="AsOf2023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">14.3</ix:nonFraction></span> million which
is expected to be expensed over the weighted average remaining service period of <span id="xdx_904_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zcLololBggQ4" title="Weighted average remaining service period"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">1.7</ix:nonNumeric></span> years. For the three months ended June 30, 2023
and June 30, 2022, the weighted average fair value of options granted was $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zldXhlqNdpph" title="Weighted average fair value of options"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2023-04-012023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.08</ix:nonFraction></span> and $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220401__20220630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zBqzy5gFeKQi" title="Weighted average fair value of options"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2022-04-012022-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.22</ix:nonFraction></span> per share, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2021 BC Plan of approximately $<span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zPNl8PI7FPdh" title="Unrecognized stock-based compensation expense"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">16.6</ix:nonFraction></span> million which
is expected to be expensed over the weighted average remaining service period of <span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zHi86pW6Gcxc" title="Weighted average remaining service period"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">1.7</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z4oN18MlIItc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following was utilized to calculate the fair value of options on the date of grant:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_z1Atex2F11Ue" style="display: none">SCHEDULE
OF FAIR VALUE OF OPTION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free
    interest rate</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MinimumMember_zasVHBlnpdGi" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2023-04-012023-06-30_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.5</ix:nonFraction></span>
                                            &#8211; <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MaximumMember_zwOeWTCvscE1" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2023-04-012023-06-30_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.9</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MinimumMember_zsPTQlk7ROIk" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2022-04-012022-06-30_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.5</ix:nonFraction></span>
                                            &#8211; <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MaximumMember_zLqjCGkeiRGd" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2022-04-012022-06-30_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.4</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Air)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zIrHi5vYtc8i" title="Expected volatility"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2023-04-012023-06-30_custom_BeyondAirMember_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">81.6</ix:nonFraction></span>
                                            &#8211; <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zQYLTKwo07Ia" title="Expected volatility"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2023-04-012023-06-30_custom_BeyondAirMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">82.7</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zokX79skdnWk" title="Expected volatility"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2022-04-012022-06-30_custom_BeyondAirMember_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">88.6</ix:nonFraction></span>
                                            - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zS08nYReTgu3" title="Expected volatility"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2022-04-012022-06-30_custom_BeyondAirMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">89.1</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Cancer)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember_z1UY5l1F7me"><span style="-sec-ix-hidden: xdx2ixbrl1027">-</span></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MinimumMember_zQ1i4F5A5XB9"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2022-04-012022-06-30_custom_BeyondCancerLtdMember_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">95.3</ix:nonFraction></span>-<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MaximumMember_zpZQbFq6fqx9"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2022-04-012022-06-30_custom_BeyondCancerLtdMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">104.7</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend
    yield</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230401__20230630_zpkRAkZ6h6Il" title="Dividend yield"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220401__20220630_z6oKMzO9JNJh" title="Dividend yield"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    terms (in years)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230401__20230630_zojCeZDzD9E6" title="Expected term (in years)"><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6.25</ix:nonNumeric></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220401__20220630_zkOWtgzFDjMf" title="Expected term (in years)"><ix:nonNumeric contextRef="From2022-04-012022-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6.25</ix:nonNumeric></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table>

</ix:nonNumeric><p id="xdx_8AB_zFhrWPNeRBl1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zFiSoy5S6vg7" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following summarizes the components of stock-based compensation expense which included stock options and restricted stock units for the
three months ended June 30, 2023 and June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zbUeNCxIB378" style="display: none">SCHEDULE
OF STOCK-BASED COMPENSATION EXPENSE</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="display: none; vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230401__20230630_zRZ1WLqA7bG" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_496_20220401__20220630_zGpQ4OJ9QvV4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three
    Months Ended</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30,</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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</ix:nonNumeric><p id="xdx_8AB_zAdvjVyZfLR5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>


<ix:exclude><!-- Field: Page; Sequence: 18; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Warrants</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_ztQ3fPjWKI59" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s outstanding warrants as of June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BF_zBweM1qg2Uw" style="display: none">SUMMARY
OF COMPANY&#8217;S OUTSTANDING WARRANTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Third-party license
    agreement</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_z4ZcfkWIgQ46" title="Number of Warrants" style="width: 12%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2023-06-30_custom_ThirdPartyLicenseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">208,333</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zPnLHH6AXDla" title="Exercise Price" style="width: 12%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2023-06-30_custom_ThirdPartyLicenseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.80</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zZMNtvNIH4U5" title="Intrinsic Value" style="width: 10%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 12%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90F_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_znBvVYnjneM5" title="Date of Expiration"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_ThirdPartyLicenseAgreementMember" name="XAIR:WarrantsExpirationDateDescription">January
                                            2024</ix:nonNumeric></span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">March 2020 loan</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zzYYCEwI4uY2" title="Number of Warrants" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2023-06-30_custom_MarchTwoThousandTwentyMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">172,187</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_z0XIaxfKbeFd" title="Exercise Price" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2023-06-30_custom_MarchTwoThousandTwentyMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.26</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zUf80k6mTgP" title="Intrinsic Value" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1064">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_900_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zsSlC1nR6bmg" title="Date of Expiration"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_MarchTwoThousandTwentyMember" name="XAIR:WarrantsExpirationDateDescription">March
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">NitricGen
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    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zKntyLVDdbd9" title="Number of Warrants" style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2023-06-30_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">80,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zfm7Cl1R1v0a" title="Intrinsic Value" style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1072">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zu5PzcSis52c" title="Date of Expiration"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_NitricGenAgreementMember" name="XAIR:WarrantsExpirationDateDescription">January
                                            2028</ix:nonNumeric></span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Avenue
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zxnyRQ1lWOlf" title="Intrinsic Value" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1080">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zbruyOnm20mj" title="Date of Expiration"><ix:nonNumeric contextRef="From2023-04-012023-06-30_custom_AvenueCapitalMember" name="XAIR:WarrantsExpirationDateDescription">June
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630_ztjE8EUbfBg8" title="Number of Warrants" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">694,363</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630_zwj45KvzPbK8" title="Exercise Price" style="padding-bottom: 2.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.02</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630_zKIhgvGY0847" title="Intrinsic Value" style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1088">-</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A9_zJF4GzFRyLqg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Warrants
to purchase up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zncWYeCXqlJ2" title="Number of warrants issued"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2023-06-30_us-gaap_WarrantMember_custom_AvenueCapitalMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">233,843</ix:nonFraction></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
Company common stock were issued to Avenue Venture Opportunities Fund, L.P., a Delaware limited partnership (&#8220;Avenue&#8221;),
and Avenue Venture Opportunities Fund II, L.P, a Delaware limited partnership (&#8220;Avenue 2&#8221; and, together with Avenue, the
&#8220;Lenders&#8221;) in the three months ended June 30, 2023 and are liability classified.</span> No warrants were exercised in
this period. All other warrants outstanding are equity classified. There were <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_pid_dxL_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztDVGQnZ0Kof" title="Number of warrants exercised::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1092">zero</span></span>
warrants issued or exercised in the three months ended June 30, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:OtherCurrentAssetsTextBlock"><p id="xdx_806_eus-gaap--OtherCurrentAssetsTextBlock_zt6rwhPMjSmi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
5 <span id="xdx_82D_zsKz9gqfrCP7">OTHER CURRENT ASSETS AND PREPAID EXPENSES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock"><p id="xdx_891_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zntBpH7PQ7hk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of current assets and prepaid expenses is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_zlDgxFaSIce5" style="display: none">SCHEDULE
OF CURRENT ASSETS AND PREPAID EXPENSES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></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="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230630_zYYG0IxUF6u4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_498_20230331_z5KAisV92Rqb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zXcQmljg67Ib" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">332</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">128</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--InsuranceMember_zkmbKXimiiVb" style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">Insurance</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_custom_InsuranceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">637</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31_custom_InsuranceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">908</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidRentsAndTenantImprovementMember_zVy8z2JiFpn5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Prepaid rents and tenant improvement</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_custom_PrepaidRentsAndTenantImprovementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">54</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1105">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidMarketingMaterialsMember_zsud3MyRQl8e" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Prepaid marketing materials</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_custom_PrepaidMarketingMaterialsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">39</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1108">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Value added tax receivable</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31_custom_ValueAddedTaxReceivableMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">231</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--DemonstrationMaterialsMember_zPRhBp6BWTj4" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_custom_DemonstrationMaterialsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">264</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31_custom_DemonstrationMaterialsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">245</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--OtherMember_zF3OPXTKm9Ik" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30_custom_OtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">283</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31_custom_OtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">337</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_zq7CzkQQ4II3" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,823</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,850</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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</ix:nonNumeric><p id="xdx_8AE_z2RGu9gBpKMk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"><p id="xdx_809_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_z1P7xtMbwt4b" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
6 <span id="xdx_82D_zQwhm1NgT6g3">ACCRUED EXPENSES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8yDyQcNgNMh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the accrued expenses as of June 30, 2023 and March 31, 2023 is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_zqtNrWAVKvR4" style="display: none">SUMMARY
OF ACCRUED EXPENSES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49C_20230331_zN1nP2Zfx4K1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_ecustom--VendorsResearchAndDevelopment_iI_pn3n3_maTSAEzACS_z7n62Kgs7wc9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:VendorsResearchAndDevelopment" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">773</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:VendorsResearchAndDevelopment" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">426</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maTSAEzACS_zqe4L07w9Yt" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional fees</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedProfessionalFeesCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">868</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedProfessionalFeesCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,221</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn3n3_maTSAEzACS_zHdxWGOPhsil" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Employee salaries and benefits</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,085</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">985</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_ecustom--ContingentLitigationAndSettlements_iI_pn3n3_maTSAEzACS_zfd6V3A6fR3l" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Contingent litigation and settlements
    (Note 10)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:ContingentLitigationAndSettlements" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">2,946</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:ContingentLitigationAndSettlements" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">10,298</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_ecustom--CircassiaSettlementCurrent_iI_pn3n3_maTSAEzACS_z68OvlguaNBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Circassia settlement &#8211;
    current portion (Note 8)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:CircassiaSettlementCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,500</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:CircassiaSettlementCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,500</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maTSAEzACS_zHunEOyQ42He" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">228</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">184</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_ecustom--TotalShorttermAccruedExpense_iTI_pn3n3_mtTSAEzACS_zSqAGu7wMYff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:TotalShorttermAccruedExpense" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,401</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:TotalShorttermAccruedExpense" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">16,613</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_ecustom--AccruedCircassiaSettlementLongTerm_iI_pn3n3_maOLTDzSjA_zQMkbq1Rp0o9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accrued
    Circassia Settlement - long term portion (Note 8)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:AccruedCircassiaSettlementLongTerm" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:AccruedCircassiaSettlementLongTerm" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--OtherLongTermDebt_iTI_pn3n3_mtOLTDzSjA_zePiO5WhyAo6" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total
    other long-term liabilities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherLongTermDebt" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherLongTermDebt" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A9_zx63iGbcnXk3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>


<ix:exclude><!-- Field: Page; Sequence: 19; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:EarningsPerShareTextBlock"><p id="xdx_80F_eus-gaap--EarningsPerShareTextBlock_ztW5mgckhLDl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
7 <span id="xdx_82C_z7ZBGFCAGT48">BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqjWwUJxz73k" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zpZSKu9Pi8h2" style="display: none">SCHEDULE
OF POTENTIAL ANTI-DILUTIVE SECURITIES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_492_20230401__20230630_z0KX1qtWs8Hj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_491_20220401__20220630_znr6wiRP4fGl" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXCsgIjQb0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock warrants</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-04-012023-06-30_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">694,363</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-04-012022-06-30_us-gaap_WarrantMember23855312" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">460,520</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zLWogN7foufl" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock options</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-04-012023-06-30_us-gaap_StockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,132,952</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-04-012022-06-30_us-gaap_StockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,507,756</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zbAKhexUAHu" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted shares</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-04-012023-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,095,300</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-04-012022-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">949,600</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--ConversionOfStockSharesIssued1_pid_zsbdo2cCP8vg" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">Loan and Security &#8211; conversion feature</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ConversionOfStockSharesIssued1" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">392,465</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zcMjwvQFYeQd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-04-01to2023-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,315,080</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,917,876</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A7_zpSEGb5mq2M8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:LicenseAgreementTextBlock"><p id="xdx_80C_ecustom--LicenseAgreementTextBlock_zFL7T1eIWyF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
8 <span id="xdx_823_zOcLBK3QxFP8">LICENSE AGREEMENT</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
January 23, 2019, the Company entered into an agreement for commercial rights (the &#8220;Circassia Agreement&#8221;) with Circassia
Limited and its affiliates (collectively, &#8220;Circassia&#8221;) for PPHN and future related indications at concentrations of &lt;
80 ppm in the hospital setting in the United States and China. On December 18, 2019, the Company terminated the Circassia Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
May 25, 2021, the Company and Circassia entered into a settlement agreement (the &#8220;Settlement Agreement&#8221;) resolving all claims
by and between both parties and mutually terminating the Circassia Agreement. Pursuant to the terms of the Settlement Agreement, the
Company agreed to pay Circassia $<span id="xdx_901_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--AwardTypeAxis__custom--ThreeInstallmentsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z2sG0HYxTpW"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2021-05-232021-05-25_custom_ThreeInstallmentsMember_custom_SettlementAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">10.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million in three installments,
the first payment of $<span id="xdx_90F_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstPaymentMember_zCazqvsTbFNk"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_FirstPaymentMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million was triggered upon FDA
approval (fixing the &#8220;Initial Payment Due Date&#8221; at July 28, 2022). Thereafter, the Company will pay $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstAnniversaryMember_z0gGdDm8Nhi7"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_FirstAnniversaryMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million to Circassia on the first
anniversary of the Initial Payment Due Date and $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--SecondAnniversaryMember_zltoDYBCGKWj"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_SecondAnniversaryMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">4.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million on the second anniversary
of the Initial Payment Due Date. Additionally, beginning in year three post-approval, Circassia will receive a quarterly royalty payment
equal to <span id="xdx_90E_ecustom--RoyaltyPaymentPercentage_pid_dp_uPure_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zmMu9kQGBjYc" title="Royalty payment percentage"><ix:nonFraction name="XAIR:RoyaltyPaymentPercentage" contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%
of LungFit<sup>&#174;</sup> PH net sales in the U.S. This royalty will terminate once the aggregate payment reaches $<span id="xdx_900_eus-gaap--PaymentsForRoyalties_pn6n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__dei--LegalEntityAxis__custom--CricassiaLimitedMember_z4ASuWuCKMrg"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_CricassiaLimitedMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">6</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million. $<span id="xdx_900_eus-gaap--LossContingencyAccrualPayments_pn5n6_c20220701__20220731_zPRAaSpTPHtj"><ix:nonFraction name="us-gaap:LossContingencyAccrualPayments" contextRef="From2022-07-012022-07-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million was paid to Circassia in
July 2022, $<span id="xdx_90D_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20240401__20240930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zRylIFPupRM1"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2024-04-012024-09-30_custom_SettlementAgreementMember_srt_ScenarioForecastMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million is payable in the second
fiscal quarter of 2024 and the final $<span id="xdx_90E_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20250401__20250930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zpymWNCMbg4b"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedToOtherParty" contextRef="From2025-04-012025-09-30_custom_SettlementAgreementMember_srt_ScenarioForecastMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">4.5</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million is payable in the second
fiscal quarter of 2025. As of June 30, 2023 and March 31, 2023 $<span id="xdx_908_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230331_zHrDHG4fXEOc"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2023-03-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">8.0</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million is included in accrued
liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="XAIR:GrantCollaboratonAgreementTextBlock"><p id="xdx_804_ecustom--GrantCollaboratonAgreementTextBlock_zWsG70NiCKV1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
9 <span id="xdx_820_zpP7aIzzevGd">GRANT COLLABORATION AGREEMENT</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
February 10, 2021, the Company received a grant for up to $<span id="xdx_905_eus-gaap--GrantsReceivable_iI_pn5n6_c20210210__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_znKWNlH7iRP1"><ix:nonFraction name="us-gaap:GrantsReceivable" contextRef="AsOf2021-02-10_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.2</ix:nonFraction></span> million from the CFF to advance the clinical development of high concentration
NO for the treatment of NTM pulmonary disease, which disproportionally affects cystic fibrosis patients. Under the terms of the agreement,
the funding will be allocated to the ongoing LungFit<sup>&#174;</sup> GO NTM pilot clinical trial. The grant provides milestones based upon achieving
performance steps and requirements under a development program. The grant provides for royalty payments to CFF upon the commercialization
of any product developed under the grant program at a rate of <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210209__20210210__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zumB0Kxe9Ud8" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-02-092021-02-10_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% of net sales. The royalties are capped at four times the grant actually
paid to the Company. A total of $<span id="xdx_90A_ecustom--GrantsReductionExpense_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zZbisz9WMhZ1" title="Grants reduction expenses"><ix:nonFraction name="XAIR:GrantsReductionExpense" contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.7</ix:nonFraction></span> million has been recognized as a reduction of R&amp;D costs from this grant to date, including $<span id="xdx_900_ecustom--ReductionOfResearchAndDevelopmentExpenses_pn3n3_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zaXZwh858Oqe" title="Research and development expenses"><ix:nonFraction name="XAIR:ReductionOfResearchAndDevelopmentExpenses" contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5</ix:nonFraction></span>
thousand in the three months ended June 30, 2023. Since the beginning of the pilot clinical trial, the Company has received milestone payments
totaling $<span id="xdx_902_eus-gaap--PaymentsForRoyalties_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zJjvqF6e1Yda" title="Payments for royalties"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.3</ix:nonFraction></span> million and accrued an additional $<span id="xdx_90F_eus-gaap--AccruedRoyaltiesCurrent_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_z3MUY80ntba8" title="Accrued additional royalties"><ix:nonFraction name="us-gaap:AccruedRoyaltiesCurrent" contextRef="AsOf2023-06-30_custom_CysticFibrosisFoundationMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></span> million as a grant receivable as of June 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>


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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zAoALAui9aI8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
10 <span id="xdx_824_zdqe7vunpuA6">COMMITMENTS AND CONTINGENCIES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>License
Agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
August 2015, Beyond Air Ltd., a wholly-owned subsidiary of the Company (&#8220;BA Ltd.&#8221;) entered into an Option Agreement (the &#8220;Option Agreement&#8221;) with Pulmonox whereby BA Ltd. acquired the
option (the &#8220;Option&#8221;) to purchase certain intellectual property assets and rights. On January 13, 2017, BA Ltd. exercised
the Option and paid $<span id="xdx_90A_ecustom--PaymentsForStockOptionExercised_pn3n3_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zqSYj5UUcx75" title="Payments for stock option exercised"><ix:nonFraction name="XAIR:PaymentsForStockOptionExercised" contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">500</ix:nonFraction></span> thousand to Pulmonox. BA Ltd. became obligated to make certain one-time development and sales milestone
payments to Pulmonox, commencing with the date on which BA Ltd. receives regulatory approval for the commercial sale of the first
product candidate qualifying under the Option Agreement. These milestone payments are capped at a total of $<span id="xdx_909_ecustom--MilestonePayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zWGLR6HRZKRl" title="Milestone payments"><ix:nonFraction name="XAIR:MilestonePayments" contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">87</ix:nonFraction></span> million across three separate
and distinct indications that fall under the agreement, with the majority of them, approximately $<span id="xdx_90E_ecustom--SalesRelatedMilestonesPayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zis9U2f1QBfi" title="Sales related milestones payments"><ix:nonFraction name="XAIR:SalesRelatedMilestonesPayments" contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">83</ix:nonFraction></span> million, being sales-related based
on cumulative sales milestones for each of the three products. BA Ltd. is not currently developing any qualifying products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
January 31, 2018, the Company entered into an agreement (the &#8220;NitricGen Agreement&#8221;) with NitricGen, Inc.
(&#8220;NitricGen&#8221;) to acquire a global, exclusive, transferable license and associated assets including intellectual
property, know-how, trade secrets and confidential information from NitricGen related to the LungFit<sup>&#174;</sup>. The Company
acquired the licensing right to use the technology and agreed to pay NitricGen a total of $<span id="xdx_90C_ecustom--MilestonePayments_pn5n6_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zXrbAFJ9rkha" title="Milestone payments"><ix:nonFraction name="XAIR:MilestonePayments" contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.0</ix:nonFraction></span>
million in future payments based upon achieving certain milestones, as defined in the NitricGen Agreement, and single-digit
royalties on sales of the LungFit<sup>&#174;</sup>. The Company paid NitricGen $<span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zdeumQHcs5Mc" title="Payment for Milestone method revenue recognized"><ix:nonFraction name="XAIR:PaymentForMilestoneMethodRevenueRecognized" contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">100</ix:nonFraction></span>
thousand upon the execution of the NitricGen Agreement, $<span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__us-gaap--AwardDateAxis__custom--NextMilestonesMember_zZCDm3QAchaa" title="Payment for Milestone method revenue recognized"><ix:nonFraction name="XAIR:PaymentForMilestoneMethodRevenueRecognized" contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember_custom_NextMilestonesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">100</ix:nonFraction></span>
thousand upon achieving the next milestone and $<span id="xdx_903_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn5n6_c20220301__20220331__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zd0ykm46Ksvk" title="Future payments based on certain milestones"><ix:nonFraction name="XAIR:PaymentForMilestoneMethodRevenueRecognized" contextRef="From2022-03-012022-03-31_custom_NitricGenAgreementMember_custom_NitricGenIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.5</ix:nonFraction></span>
million  in January 2023, six months after approval of the LungFit<sup>&#174; </sup>by the FDA) and
issued <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pp0p0_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_z4ccplMMX8T8" title="Warrants to purchase common stock"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" contextRef="AsOf2018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="Shares">100,000</ix:nonFraction></span>
warrants to purchase the Company&#8217;s common stock valued at $<span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_pn3n3_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zHjn3ZlYjtke" title="Warrants to purchase common stock, value"><ix:nonFraction name="us-gaap:WarrantsAndRightsOutstanding" contextRef="AsOf2018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">295</ix:nonFraction></span>
thousand upon executing the NitricGen Agreement. The remaining future milestone payments total $<span id="xdx_900_ecustom--MilestonePayments_pn5n6_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zP6FI9qidkqk" title="Milestone payments"><ix:nonFraction name="XAIR:MilestonePayments" contextRef="From2018-01-302018-01-31_custom_NitricGenAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span>
million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Supply
Agreement and Purchase Order</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
August 2020, the Company entered into a supply agreement expiring on December 31, 2024. The agreement will renew automatically for
successive three-year periods unless and until the Company provides 12 months&#8217; notice of intent not to renew. The Company has
opened several non-cancellable purchase orders and the outstanding amount remaining under the purchase order as of June 30, 2023 was
approximately $<span id="xdx_901_eus-gaap--PurchaseObligation_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_zG9omZz6ajg" title="Outstanding amount under purchase"><ix:nonFraction name="us-gaap:PurchaseObligation" contextRef="AsOf2023-06-30_us-gaap_SupplierConcentrationRiskMember_custom_SupplierMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">6.2</ix:nonFraction></span>
million with this supplier. This supplier holds $<span id="xdx_908_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_z17H9RwoXfK3" title="Restricted cash"><ix:nonFraction name="us-gaap:RestrictedCash" contextRef="AsOf2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_SupplierConcentrationRiskMember_custom_SupplierMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.6</ix:nonFraction></span>
million of restricted cash to partially secure materials on the Company&#8217;s behalf.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span style="text-decoration: underline">Contingencies</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
March 23, 2023, the Supreme Court of the State of New York, Appellate Division, First Judicial Department (the &#8220;Appellate Court&#8221;),
rendered its opinion in the Empery Suit. The Appellate Court opinion affirmed the judgment by the Supreme Court of the
State of New York against the Company. In connection with the appeal, the Company had used approximately $<span id="xdx_900_eus-gaap--DebtInstrumentCollateralAmount_iI_pn5n6_c20230323_z5k362eycpb7"><ix:nonFraction name="us-gaap:DebtInstrumentCollateralAmount" contextRef="AsOf2023-03-23" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.4</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million of cash as collateral to
secure a supersedeas bond for the full amount of damages and interest in case it was unsuccessful in its appeal. On April 12, 2023, the
Company paid a total of $<span id="xdx_90B_eus-gaap--LossContingencyDamagesPaidValue_pn5n6_c20230411__20230412_z1Etv9IBitE7"><ix:nonFraction name="us-gaap:LossContingencyDamagesPaidValue" contextRef="From2023-04-112023-04-12" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.6</ix:nonFraction></span></span>
<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million including damages and interest in satisfaction
of judgment. This had been accrued as of <span style="background-color: white">March 31, 2023.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
December 2021, Hudson Bay Master Fund (&#8220;Hudson&#8221;) filed a lawsuit
in the Supreme Court on the State of New York against the Company relating to the notice of adjustment of the exercise price of and the
number of warrant shares issuable under warrants issued to Hudson in January 2017. Hudson received <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20211228__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandSeventeenOfferingMember__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_z0Im7ShbcwTf" title="Warrants received"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" contextRef="AsOf2021-12-28_custom_JanuaryTwoThousandSeventeenOfferingMember_custom_HudsonBayMasterFundMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">83,334</ix:nonFraction></span>
warrants in connection with the January 2017 offering. Hudson&#8217;s complaint
alleged breach of contract and that Hudson is entitled to damages and interest as a result of certain adjustments to the exercise price
and number of warrant shares issuable following a February 2018 financing transaction. The lawsuit was settled in July 2023 and $<span id="xdx_903_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_ztD6HH58UP6g" title="Contingent loss"><ix:nonFraction name="us-gaap:LossContingencyAccrualAtCarryingValue" contextRef="AsOf2023-06-30_custom_HudsonBayMasterFundMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.9</ix:nonFraction></span> million will be payable in the second fiscal quarter of 2024. As of June 30, 2023 and March 31, 2023 $<span id="xdx_90C_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zCH3P3Y54MUa" title="Accrued liabilities"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2023-06-30_custom_HudsonBayMasterFundMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.9</ix:nonFraction></span> million and $<span id="xdx_90F_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230331__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zcgqDc1K6KNg" title="Accrued liabilities"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2023-03-31_custom_HudsonBayMasterFundMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.7</ix:nonFraction></span> million
respectively are included in accrued liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From time to time, we are involved in various legal
matters arising in the normal course of business. We do not expect the outcome of such proceedings, either individually or in the aggregate,
to have a material effect on our financial position, cash flows or results of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>


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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


</ix:nonNumeric><ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:LongTermDebtTextBlock"><p id="xdx_804_eus-gaap--LongTermDebtTextBlock_zZvNe7JNy94h" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
11 <span id="xdx_82F_z0ug7K8o1qck">LOANS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>LOAN
AND SECURITY AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
June 15, 2023 (the &#8220;Closing Date&#8221;), the Company entered into a Loan and Security Agreement (the &#8220;Loan and Security
Agreement&#8221;) with Avenue Capital Management II, L.P., as administrative agent and collateral agent (the &#8220;Agent&#8221;),
and the Lenders. Also on June 15, 2023, the Company entered into a Supplement to the Loan and Security Agreement (collectively with
the Agreement, the &#8220;Loan Agreement&#8221;) with the Agent and the Lenders. The Loan Agreement provides for senior secured term
loans (the &#8220;Loans&#8221;) in an aggregate principal amount up to $<span id="xdx_909_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__srt--RangeAxis__srt--MaximumMember_zR30ZaeDnxSj" title="Secured debt"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">40</ix:nonFraction></span>
million, with (i) $<span id="xdx_904_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zN83NA1gGGvj" title="Secured debt"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheOneMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">17.5</ix:nonFraction></span>
million advanced on the Closing Date (&#8220;Tranche 1&#8221;), (ii) up to $<span id="xdx_903_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_ziI5Ef1sQESb" title="Secured debt"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">10</ix:nonFraction></span>
million which may be advanced upon the request of the Company between April 1, 2024 and September 30, 2024, subject to the Company
having achieved total revenue derived from the sale of LungFit<sup>&#174;</sup> PH (other than licensing revenue) (&#8220;Product
Revenue&#8221;) for the three-month period prior to funding of not less than <span id="xdx_90A_ecustom--ProductRevenuePercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_zywBYhOPASx4" title="Product revenue percentage"><ix:nonFraction name="XAIR:ProductRevenuePercentage" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">85</ix:nonFraction></span>%
of projected Product Revenue for such period (&#8220;Tranche 2&#8221;), and (iii) up to $<span id="xdx_907_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--DiscretionaryTrancheMember__srt--RangeAxis__srt--MaximumMember_zuPxYni3UNYg" title="Secured debt"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_custom_DiscretionaryTrancheMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">12.5</ix:nonFraction></span>
million which may be advanced after April 1, 2024 (the &#8220;Discretionary Tranche&#8221;), subject to (a) the Agent and Lenders
having received investment committee approval and (b) the Company and Lenders having mutually agreed to draw and fund, such amount.
The Loans are due and payable on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_zOjBmxC8lWP" title="Loan, maturity date"><ix:nonNumeric contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June
1, 2027</ix:nonNumeric></span> (the &#8220;Maturity Date&#8221;). The Loan principal is repayable in equal monthly installments beginning on January
1, 2025, with the possibility of deferring principal payments an <span id="xdx_90C_eus-gaap--DebtInstrumentPaymentTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zsacxDxI7ZKd" title="Principal payment term"><ix:nonNumeric contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember" name="us-gaap:DebtInstrumentPaymentTerms">additional
6 to 18 months</ix:nonNumeric></span> contingent upon the Company&#8217;s achievement of at least $<span id="xdx_909_eus-gaap--Revenues_pn6n6_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zdDbzwZLyiD7" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">40</ix:nonFraction></span>
million of Product Revenue in the fiscal year ending March 31, 2025, provided the Company has fully drawn Tranche 2. The Loans bear
interest at a rate per annum (subject to increase during an event of default) equal to the greater of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z4dJNUgGHZXj" title="Interest rate terms"><ix:nonNumeric contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember" name="us-gaap:DebtInstrumentInterestRateTerms">(i)
the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%. The Company may, subject to
certain parameters, voluntarily prepay the Loans, in whole or in part, at any time. If prepayment occurs on or before the one-year
anniversary of the Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied
by 3.00%; if prepayment occurs after the one-year anniversary of the Closing Date and on or before the two-year anniversary of the
Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 2.00%; if
prepayment occurs after the two-year anniversary and on or before the three-year anniversary of the Closing Date, the Company is
required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 1.50%; and if prepayment occurs after the
three-year anniversary of the Closing Date and before the Maturity Date, the Company is required to pay a fee equal to the principal
amount of the Loans prepaid multiplied by 1.00%.</ix:nonNumeric></span> A final payment fee of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_ziLQxCdldVtd" title="Debt interest rate, stated percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.50</ix:nonFraction></span>%
of the principal amount of the Tranche 1 and Tranche 2 Loans is also due upon the Maturity Date or any earlier date of prepayment
(in the case of any partial prepayment, solely with respect to the principal amount being prepaid). The Loans are guaranteed by the
Company&#8217;s subsidiaries, Beyond Air Ltd. and Beyond Air Ireland Limited, and certain of the Company&#8217;s future subsidiaries
(collectively, the &#8220;Guarantors&#8221;). The Company&#8217;s obligations under the Loan Agreement and the guarantee of such
obligations are secured by a pledge of substantially all of the Company&#8217;s assets and have been or will be secured by a pledge
of substantially all of the assets of the Guarantors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Pursuant
to the Loan Agreement, the Company is subject to a financial covenant requiring the Company to maintain at all times $<span id="xdx_90E_ecustom--UnrestrictedCash_iI_pid_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z9p41BJxdG8" title="Unrestricted cash"><ix:nonFraction name="XAIR:UnrestrictedCash" contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000,000</ix:nonFraction></span> in unrestricted
cash. The Loan Agreement also contains affirmative and negative covenants customary for financings of this type that, among other things,
limit the ability of the Company and its subsidiaries to (i) incur additional debt, guarantees or liens; (ii) pay any dividends; (iii)
enter into certain change of control transactions; (iv) sell, transfer, lease, license, or otherwise dispose of certain assets; (v) make
certain investments or loans; and (vi) engage in certain transactions with related persons, in each case, subject to certain exceptions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Loan Agreement also includes events of default customary for financings of this type, in certain cases subject to customary periods
to cure, following which the Agent may accelerate all amounts outstanding under the Loans. The Company granted the Lenders warrants
to purchase an aggregate of <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230615_zh6wZEhF8I95" title="Warrants to purchase"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">233,843</ix:nonFraction></span>
shares of common stock at an exercise price of the lesser of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230615_zjjfLhB0gIo6"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.88</ix:nonFraction></span>
or the price per share of our next bona fide round of equity financing before June 30, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company also granted the Lenders conversion rights for up to $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zlOKmPZr2d2i" title="Conversion principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.0</ix:nonFraction></span>
million in aggregate of the principal amount in common stock at a price equal to <span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zbiFZM60jcZi" title="Conversion stock price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">130</ix:nonFraction></span>%
of the exercise price of the warrant (<span id="xdx_908_eus-gaap--ConversionOfStockSharesIssued1_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zl9dtzdjknoe" title="Conversion of shares"><ix:nonFraction name="us-gaap:ConversionOfStockSharesIssued1" contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">392,465</ix:nonFraction></span>
shares of common stock at $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleStockPriceTrigger_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zC6d87gsgx7a" title="Conversion amount"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleStockPriceTrigger" contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.644</ix:nonFraction></span>),
for the life of the loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">The warrants are freestanding liability classified
financial instruments to which a portion of the debt proceeds were allocated to warrants and based on the warrants estimated fair value
at issuance. The remaining proceeds were allocated to the long-term debt. Costs allocated to the warrants were expensed immediately and
costs allocated to the debt are recorded as a debt discount and are amortized into interest expense over the life of the debt using the
effective interest method. The conversion feature was bifurcated from the debt and is accounted for as a derivative liability. (Note 2).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
11 LOANS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zrhPaZ3zjmFh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company received $<span id="xdx_907_eus-gaap--ProceedsFromInterestReceived_pn5n6_c20230615__20230615_z1RyvINFS7M" title="Interest, net proceeds" class="xdx_phnt_RGlzY2xvc3VyZSAtIExPQU5TIChEZXRhaWxzIE5hcnJhdGl2ZSkA"><ix:nonFraction name="us-gaap:ProceedsFromInterestReceived" contextRef="From2023-06-152023-06-15" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">15.8</ix:nonFraction></span> million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;<span id="xdx_8B0_zHfebanjJFCk" style="display: none">SCHEDULE
OF MATURITY OF LONG TERM LOAN</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 1.5pt solid; color: Black; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Maturity
    of Long-Term Loan (in thousands)</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230630_zYDIme022f75" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_maLTDzMWw_z8XE5rWDcTA1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 79%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,750</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_maLTDzMWw_zXOaEG2lMLg9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">7,000</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pn3n3_maLTDzMWw_zaVN2r1Un5q2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">7,000</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pn3n3_maLTDzMWw_zip31jR6EP99" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2028</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,750</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--LongTermDebt_iTI_pn3n3_mtLTDzMWw_zRiqZkBSgORh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Total</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">17,500</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8AF_zBSBdw8DboN8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-04-01to2023-06-30" escape="true" name="us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_zmqdqVWtNkf5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Components
of Loan and Security Agreement</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BE_zFf98aBoJSwd" style="display: none">SCHEDULE
OF LOAN AND SECURITY AGREEMENT</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230630_zjCxfqHvtNth" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230615_zu9gsnFMm7w1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            15, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023 (Closing)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentFaceAmount_iI_maDICAzDsI_zJMKzKDT6XZe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amount outstanding</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">17,500</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">17,500</ix:nonFraction></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_msDICAzDsI_zTFzgz7Fx2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Debt discount</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,541</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,541</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iI_maDICAzDsI_zTzdU9bIGuui" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of debt discount</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:AmortizationOfDebtDiscount" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">57</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1292">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_ecustom--FinalPaymentLiability_iI_maDICAzDsI_zpX8VGbGUAK3" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Final payment liability</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:FinalPaymentLiability" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">613</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="XAIR:FinalPaymentLiability" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">613</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--DebtInstrumentCarryingAmount_iTI_mtDICAzDsI_z8ut1gTywKS6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-06-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13,629</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-06-15" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13,572</ix:nonFraction></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A8_zPHv0Jo8gF03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">&#160;</p>

</ix:nonNumeric><p id="xdx_812_zNFUxY2VUBsh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b></b></span></p>


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    <div style="break-before: page; margin-top: 6pt">&#160;</div>
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_003"></span>ITEM
2. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Note
Regarding Forward-Looking Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>This
Quarterly Report on Form 10-Q (this &#8220;Form 10-Q&#8221;) contains &#8220;forward-looking statements.&#8221; We intend such forward-looking
statements to be covered by the safe harbor provisions for forward-looking statements contained in Section 27A of the Securities Act
of 1933 and Section 21E of the Securities Exchange Act of 1934. All statements other than statements of historical facts contained in
this Form 10-Q, including statements regarding our future results of operations and financial position, business strategy, prospective
product candidates and products, product approvals, timing of our clinical development activities, research and development costs, timing
and likelihood of success and the plans and objectives of management for future operations and future results of anticipated products
are forward-looking statements. These statements involve known and unknown risks, uncertainties and other important factors that may
cause our actual results, performance or achievements to be materially different from any future results, performance or achievements
express or implied by the forward-looking statements.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
some cases, you can identify forward-looking statements by terms such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221;
&#8220;expect,&#8221; &#8220;plan,&#8221; &#8220;anticipate,&#8221; &#8220;expect,&#8221; &#8220;could,&#8221; &#8220;intend,&#8221;
&#8220;target,&#8221; &#8220;project,&#8221; &#8220;contemplate,&#8221; &#8220;believe,&#8221; &#8220;estimate,&#8221; &#8220;predict,&#8221;
&#8220;potential&#8221; or &#8220;continue&#8221; or the negative of these terms or other similar conditional expressions. The forward-looking
statements in this Form 10-Q are only predictions. We have based these forward-looking statements largely on our current expectations
and projections about future events and financial trends that we believe may affect our business, financial condition and results of
operations. These forward-looking statements speak only as of the date of this Form 10-Q and are subject to a number of important factors
that could cause actual results to differ materially from those in the forward-looking statements, including the factors described under
the sections in this Form 10-Q titled &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and Analysis of Financial Condition
and Results of Operations,&#8221; Item 1A &#8220;Risk Factors&#8221; contained in our most recently filed Annual Report on Form 10-K,
as well as the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to successfully commercialize our LungFit<sup>&#174;</sup> PH system in the U.S.;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to obtain CE Certificate of Conformity to CE mark LungFit<sup>&#174;</sup> in the European Union (the &#8220;EU&#8221;);</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    expectation to incur losses for the next few years;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to predict accurately the demand for our products, and products under development and to develop strategies to address markets
    successfully;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    possibility that products may contain undetected errors or defects or otherwise not perform as anticipated;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    anticipated development of markets we sell our products into and the success of our products in these markets;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    future capital needs and our need to raise additional funds;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to build a pipeline of product candidates and develop and commercialize our approved products;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to enroll patients in clinical trials, timely and successfully complete those trials and receive necessary certifications
    or regulatory approvals;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to maintain our existing or future collaborations or licenses;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to protect and enforce our intellectual property rights;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal, state, and foreign regulatory
requirements, including the U.S Food and Drug Administration (&#8220;FDA&#8221;) regulation of our approved product and product candidates;</span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to obtain and retain key executives and attract and retain qualified personnel; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">our
    ability to successfully manage our growth, including as a commercial-stage company.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Moreover,
we operate in an evolving environment. New risk factors and uncertainties may emerge from time to time, and it is not possible for management
to predict all risk factors and uncertainties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">You
should read this Form 10-Q and the documents that we reference in this Form 10-Q completely and with the understanding that our actual
future results may be materially different from what we expect. We qualify all of our forward-looking statements by these cautionary
statements. Except as required by applicable law, we do not plan to publicly update or revise any forward-looking statements contained
herein, whether as a result of any new information, future events, changed circumstances or otherwise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Beyond
Air, Inc. the Beyond Air logo and other trademarks or service marks of Beyond Air, Inc. appearing in this Form 10-Q are the property
of Beyond Air, Inc. This Form 10-Q also includes trademarks, tradenames and service marks that are the property of other organizations.
Solely for convenience, trademarks and tradenames referred to in this Form 10-Q appear without the <sup>&#174;</sup> and &#8482; symbols,
but those references are not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our
rights, or that the applicable owner will not assert its rights, to these trademarks and tradenames.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Introduction</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
are a commercial-stage medical device and biopharmaceutical company developing
a platform of nitric oxide (&#8220;NO&#8221;) generators and delivery systems (the &#8220;LungFit<sup>&#174;</sup> platform&#8221;) capable
of generating NO from ambient air. Our first device, LungFit<sup>&#174;</sup> PH received premarket approval (&#8220;PMA&#8221;) from the
FDA in June 2022. The NO generated by the LungFit<sup>&#174; </sup>PH system is indicated to improve oxygenation and reduce the need for
extracorporeal membrane oxygenation in term and near-term (&gt;34 weeks gestation) neonates with hypoxic respiratory failure associated
with clinical or echocardiographic evidence of pulmonary hypertension in conjunction with ventilatory support and other appropriate agents.
This condition is commonly referred to as persistent pulmonary hypertension of the newborn (&#8220;PPHN&#8221;). The LungFit<sup>&#174;
</sup>platform can generate NO up to 400 parts per million (&#8220;ppm&#8221;) for delivery to a patient&#8217;s lungs directly or via
a ventilator. LungFit<sup>&#174; </sup>can deliver NO either continuously or for a fixed amount of time at various flow rates and has the
ability to either titrate dose on demand or maintain a constant dose. In July 2022, the Company commenced marketing LungFit<sup>&#174;</sup>
PH in the United States for PPHN as a medical device.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">LungFit<sup>&#174;
</sup>can be used to treat patients on ventilators that require NO, as well as patients with chronic or acute severe lung infections
via delivery through a breathing mask or similar apparatus. Furthermore, we believe that there is a high unmet medical need for patients
suffering from certain severe lung infections that the LungFit<sup>&#174; </sup>platform can potentially address. Our current areas of
focus with LungFit<sup>&#174; </sup>are PPHN, viral community-acquired pneumonia (&#8220;VCAP&#8221;) including COVID-19, bronchiolitis
(&#8220;BRO&#8221;), nontuberculous mycobacteria (&#8220;NTM&#8221;) lung infection and those with various severe lung infections with
underlying chronic obstructive pulmonary disease (&#8220;COPD&#8221;). The Company&#8217;s current product candidates will be subject
to premarket reviews and approvals by the FDA, certification through the conduct of a conformity assessment by a notified body in the
EU for the product to be CE marked, as well as comparable foreign regulatory authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">With
Beyond Air&#8217;s focus on NO and its effect on the human condition, there
are two additional programs that do not utilize our LungFit<sup>&#174; </sup>system. Through our majority-owned affiliate Beyond Cancer,
Ltd. (&#8220;Beyond Cancer&#8221;), NO is used to target solid tumors. The LungFit<sup>&#174; </sup>platform is not utilized for the solid
tumor indication due to the need for ultra-high concentrations of gaseous nitric oxide (&#8220;UNO&#8221;). A proprietary delivery system
has been developed that is designed to safely deliver UNO in excess of 10,000 ppm directly to a solid tumor. This program has advanced
to a phase 1 clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
second program which does not utilize the LungFit<sup>&#174;</sup> platform,
partially inhibits neuronal nitric oxide synthase (&#8220;nNOS&#8221;) in the brain to treat neurological conditions. The first target
indication is autism spectrum disorder (&#8220;ASD&#8221;). ASD is a serious neurodevelopmental and behavioral disorder, and one of the
most disabling conditions and chronic illnesses in children. ASD includes a wide range of developmental disorders that share a core of
neurobehavioral deficits manifested by abnormalities in social interactions, deficits in communication, restricted interests, and repetitive
behaviors. In 2023, the CDC reported that approximately 1 in 36 children in the U.S. is diagnosed with an ASD. The cost of caring for
Americans with autism had reached $268 billion in 2015 and would rise to $461 billion by 2025 in the absence of more-effective interventions
and support across the life span. We expect this program to progress from preclinical to a phase 1 first-in-human clinical trial by early
2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">LungFit<sup>&#174;
</sup>PH is the first FDA-approved system using our patented ionizer technology to generate on-demand NO from ambient air and, regardless
of dose or flow, deliver it to a ventilator circuit. The device uses a medical air compressor to drive room air through a plasma chamber
in the center of the unit where pulses of electrical discharge are created between two electrodes. The system uses the power equivalent
to a 60-watt lightbulb to ionize the nitrogen and oxygen molecules, which then combine as NO with low levels of nitrogen dioxide (&#8220;NO<sub>2</sub>&#8221;)
created as a byproduct. The products are then passed through a Smart Filter, which removes the toxic NO<sub>2</sub> from the internal
circuit. With respect to PPHN, the novel LungFit<sup>&#174;</sup> PH is designed to deliver a dosage of NO to the lungs that is consistent
with current guidelines for delivery of 20 ppm NO with a range of 0.5 ppm &#8211; 80 ppm (low concentration NO) for ventilated patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
believe the ability of LungFit<sup>&#174;</sup> PH to generate NO from ambient air provides us with many competitive advantages over the
current standard of NO delivery systems in the U.S., the EU, Japan and other markets. For example, LungFit<sup>&#174; </sup>PH does not
require the use of a high-pressure cylinder, does not require cumbersome purging procedures and places less burden on hospital staff
in carrying out safety procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
novel LungFit<sup>&#174; </sup>platform can also deliver a high concentration
(<span style="text-decoration: underline">&gt;</span>150 ppm) of NO directly to the lungs, which we believe has the potential to eliminate microbial infections including bacteria,
fungi and viruses, among others. We believe that current FDA-approved NO vasodilation treatments would have limited success in treating
microbial infections given the low concentrations of NO being delivered (&lt;100 ppm). Given that NO is produced naturally by the body
as an innate immunity mechanism, at a concentration of 200 ppm, supplemental high dose NO should aid in the body&#8217;s fight against
infection. Based on our preclinical studies and clinical trials, we believe that 150 ppm is the minimum therapeutic dose to achieve the
desired pulmonary antimicrobial effect of NO. To date, neither the FDA nor comparable foreign regulatory agencies in other countries or
regions have approved any NO formulation and/or delivery system for &gt;80 ppm NO.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>LungFit<sup>&#174;
</sup>PH for the treatment of Persistent Pulmonary Hypertension of the Newborn (PPHN)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
June 2022, the FDA approved LungFit<sup>&#174;</sup> PH to improve oxygenation and reduce the need for extracorporeal membrane oxygenation
in term and near-term (&gt;34 weeks gestation) neonates with hypoxic respiratory failure associated with clinical or echocardiographic
evidence of pulmonary hypertension in conjunction with ventilatory support and other appropriate agents. LungFit<sup>&#174;</sup> PH is
the inaugural device from the LungFit<sup>&#174; </sup>platform of NO generators that use patented ionizer technology and is the first
FDA-approved product for Beyond Air.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
also expect to receive the CE mark under the Medical Device Regulation
(&#8220;MDR&#8221;) in the EU during fiscal year 2024. According to the most recent year-end report from Mallinckrodt Pharmaceuticals
(&#8220;Mallinckrodt&#8221;), sales of NO were $339.7 million in 2022 (down from $448.5 million in 2021) for the United States, Canada,
Japan, Mexico and Australia, with ~90% in the United States. Outside of the U.S. there are multiple market participants which translates
to considerably lower sales than in the U.S. We believe the U.S. sales potential of LungFit<sup>&#174; </sup>PH in PPHN to be approximately
$350 million and worldwide sales potential to be approximately $700 million. We initiated the first phase of our commercial launch in
June 2022, and entered into phase 2 with an expanded commercial presence during the spring of 2023 in the U.S. and will continue to work
toward a potential launch in the EU and globally in 2023 and beyond.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>LungFit<sup>&#174;
</sup>PRO for the treatment of viral lung infections in hospitalized patients</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Viral
Community-Acquired Pneumonia (including COVID-19)</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Viral
pneumonia in adults is most commonly caused by rhinovirus, respiratory syncytial virus (&#8220;RSV&#8221;) and influenza virus. However,
newly emerging viruses (including SARS-CoV-1, SARS-CoV-2, avian influenza A, and H1N1 viruses) have been identified as pathogens contributing
to the overall burden of adult viral pneumonia. COVID-19 is an infectious disease caused by SARS-CoV-2, that resulted in a global pandemic,
causing millions of hospitalizations and over 6.6 million deaths worldwide as of January 2023 according to the World Health Organization.
Excluding the pandemic, there are approximately 350,000 annual viral pneumonia hospitalizations in the U.S., and up to 16 million annual
viral pneumonia hospitalizations globally. For the broader annual viral pneumonia hospitalizations, we believe U.S. market potential
to be greater than $1.5 billion and worldwide market potential to be greater than $3 billion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
initiated a pilot clinical trial in late 2020 using our novel LungFit&#174; PRO system at 150 ppm to treat patients with VCAP. The trial was a
multi-center, open-label, randomized clinical trial in Israel, including patients infected with COVID-19. Patients were randomized in
a 1:1 ratio to receive either inhalations of 150 ppm NO given intermittently for 40 minutes four times per day for up to seven days in
addition to standard supportive treatment (&#8220;NO+SST&#8221;) or standard supportive treatment alone (&#8220;SST&#8221;). Endpoints
related to safety (primary endpoint), oxygen saturation and ICU admission, among others, were assessed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
presented results from the pilot clinical trial at the 32<sup>nd</sup>
European Congress of Clinical Microbiology &amp; Infectious Diseases (ECCMID 2022), which took place from April 23, 2022 through April
26, 2022 as a hybrid event both onsite in Lisbon, Portugal and online. At the time of the data cut off, the trial enrolled a total of
40 patients hospitalized for VCAP (SARS-CoV-2, n=39; other viruses n=1). The intent-to-treat population included 35 patients with 16 patients
in the inhaled NO group and 19 patients in the control group. The primary COVID-19 treatments used during the clinical trial were Remdesivir
(&gt;30%) and Dexamethasone (&gt;65%). Safety data from the clinical trial show that inhaled NO treatment was well tolerated overall with
no treatment related adverse events as assessed by the investigators. There were two serious adverse events (&#8220;SAEs&#8221;) reported
in the group receiving inhaled NO along with SST, which were determined to be related to underlying conditions and unrelated to clinical
trial drug/device. From an efficacy perspective, results show a trend of shortening length of stay (&#8220;LOS&#8221;) by a factor 1.8
in favor of inhaled NO treatment. Duration of oxygen support, measured in-hospital and at home, was significantly shorter (p=0.0339) for
inhaled NO treated patients. Patients with unstable oxygen saturation during hospitalization, 66.7% of the inhaled NO treatment group,
reached stable saturation of &#8805;93% during hospital stay as compared to 26.7% in the SST group.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Following
completion of the clinical trial and the 180-day follow-up period, incremental
data were provided in a poster presentation at IDWeek 2022 held from October 19, 2022, through October 23, 2022 in Washington, D.C. In
addition to the positive clinical results provided at ECCMID 2022, the poster showed a larger decline in c-reactive protein (&#8220;CRP&#8221;)
from baseline for patients treated with NO + SST compared to the control group. Analysis of the data provides compelling evidence that
high concentration NO delivery with the LungFit&#174; PRO generator and delivery system can be a powerful tool against any type of pneumonia,
especially COVID-19. The Company anticipates commencing a clinical trial in the fourth quarter of calendar year 2023.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Bronchiolitis</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Bronchiolitis
is the leading cause of hospital admission in children less than 1 year of age. The incidence is estimated to be 150 million new cases
a year worldwide, with 2-3% (over 3 million) of them severe enough to require hospitalization. Worldwide, 95% of all cases occur in developing
countries. In the U.S., there are approximately 120,000 annual bronchiolitis hospitalizations and approximately 3.2 million annual child
hospitalizations globally. Currently, there is no approved treatment for bronchiolitis. The treatment for acute viral lung infections
that cause bronchiolitis in infants is largely supportive care and is based primarily on prolonged hospitalization during which the infant
receives a constant flow of oxygen to treat hypoxemia, a reduced concentration of oxygen in the blood. In addition, systemic steroids
and inhalation with bronchodilators are sometimes utilized until recovery, but we believe that these treatments do not successfully reduce
hospital LOS. We believe the U.S. market potential for bronchiolitis to be greater than $500 million and worldwide market
potential to be greater than $1.2 billion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
pivotal clinical trial for bronchiolitis was originally set to be performed in the winter of 2020/21 but was delayed due to the pandemic. We have
completed three successful pilot studies for bronchiolitis. A further analysis of the three previously reported pilot studies was presented
at the ATS International Conference 2021, which was held virtually from May 14, 2021 through May 19, 2021. Analysis across the studies
(n=198 infants, mean age 3.9 months) showed that 150 ppm &#8211; 160 ppm NO administered intermittently was generally safe and well tolerated
with adverse event rates similar among treatment groups with no reported treatment-related serious adverse events. The short course of
treatments with intermittent high concentration inhaled NO was effective in shortening hospital LOS and accelerating time
to fit for discharge &#8211; a composite endpoint of clinical signs and symptoms to indicate readiness to be evaluated for hospital discharge.
This treatment was also effective in accelerating time to stable oxygen saturation &#8211; measured as SpO2 &#8805; 92% in room air. Additionally,
NO at a dose of 85 ppm NO showed no difference compared to control for all efficacy endpoints, while 150 ppm NO showed statistical significance
when compared to control.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Additionally,
long-term safety data for high concentration inhaled NO in bronchiolitis
was presented at the Pediatric Academic Societies Meeting 2022 (PAS 22), which was held in Denver, Colorado from April 21, 2022 through
April 25, 2022. A total of 101 infants from the three prior pilot studies for bronchiolitis (n=198) participated in the long-term follow-up
clinical trial. Clinical trial endpoints for the long-term safety clinical trial included percentage of patients re-hospitalized for bronchiolitis
related reasons, such reasons included wheezing episodes, pneumonia, and asthma and the percentage of patients re-hospitalized for any
reason. Data from the clinical trial showed the re-hospitalization rate per 100 Patient Exposure Years (PEY) due to bronchiolitis related
reasons trended favorably for the inhaled NO group. In addition, the long-term subject re-hospitalization rate for any reason was similar
between inhaled NO and control groups. As such, the clinical trial concluded that the treatment of hospitalized infants with acute bronchiolitis
by intermittent high dose inhaled NO shows a favorable long-term safety profile.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
believe that the entirety of data at 150 ppm - 160 ppm NO in both adult
and infant patient populations supports further development of LungFit<sup>&#174; </sup>PRO in a pivotal clinical trial for patients hospitalized
with VCAP or bronchiolitis.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>LungFit<sup>&#174;
</sup>GO for the treatment of Nontuberculous mycobacteria (NTM)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">NTM
lung infection is a rare and serious pulmonary disease associated with increased morbidity and mortality. Patients with NTM lung disease
may experience a multitude of symptoms such as fever, weight loss, cough, lack of appetite, night sweats, blood in the sputum and fatigue.
Patients with NTM lung disease, specifically <i>Mycobacterium abscessus </i>(<i>M. abscessus</i>) representing 20% - 25% of all NTM and
other forms of NTM that are refractory to antibiotic therapy<i>, </i>frequently require lengthy and repeated hospital stays to manage
their condition. There are no treatments specifically indicated for the treatment of <i>M. abscessus </i>lung disease in North America,
Europe or Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">There
are approximately 50,000 to 90,000 people with NTM infections in the U.S. In Asia, the number of patients suffering from NTM surpasses
what is seen in the U.S. There is one inhaled antibiotic approved for the treatment of refractory <i>Mycobacterium avium</i> complex
(&#8220;MAC&#8221;). Current guideline-based approaches to treat NTM lung disease involve multi-drug regimens of antibiotics that may
cause severe, long lasting side effects, and treatment can be longer than 18 months. Median survival for NTM MAC patients is approximately
13 years while median survival for patients with other variations of NTM is typically 4.6 years. The prevalence of human disease attributable
to NTM has increased over the past two decades. In a clinical trial conducted between 2007 and 2016, researchers found that the prevalence of
NTM in the U.S. is increasing at approximately 7.5% per year. <i>M. abscessus</i> treatment costs are estimated to be more than double
that of MAC. A 2015 publication by co-authors from several U.S. government departments stated that cases in 2014 alone cost the U.S.
healthcare system approximately $1.7 billion. For this indication, we believe U.S. sales potential to be greater than $1 billion and
worldwide sales potential to be greater than $2.5 billion.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
December 2020 we began a 12-week, multi-center, open-label clinical trial
in Australia intended to enroll approximately 20 adult patients with chronic refractory NTM lung disease. We received a grant of up to
$2.17 million from the Cystic Fibrosis Foundation (&#8220;CFF&#8221;) to fund this clinical trial and advance the clinical development
of inhaled NO to treat NTM pulmonary disease. The trial enrolled both cystic fibrosis (&#8220;CF&#8221;) and non-CF patients infected
with MAC, <i>M. abscessus </i>or any strain of NTM. The clinical trial consisted of a run-in period followed by two treatment phases.
The run-in period provided a baseline for the efficacy endpoints. The first treatment phase took place over a two-week period and began
in the hospital setting where patients were titrated from 150 ppm NO up to 250 ppm NO over several days. During this phase patients received
NO for 40 minutes, four times per day while Methemoglobin (&#8220;MetHb&#8221;) levels were monitored. Patients were also trained to use
LungFit<sup>&#174;</sup> GO and subsequently discharged to complete the remaining portion of the two-week treatment period at their home
at the highest tolerated NO concentration. For the second treatment phase, a 10-week maintenance phase, the administration was twice daily.
The clinical trial evaluated safety, quality of life, physical function, and bacterial load among other parameters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">At
the American Thoracic Society International Conference 2022 (ATS 2022),
which was held in San Francisco from May 13, 2022 through May 18, 2022, we presented positive interim data from the ongoing clinical trial.
At the time of data cutoff on April 4, 2022, a total of 15 patients were enrolled in the pilot clinical trial. The mean age of patients
was 62.1 years (range: 22 &#8211; 82 years) with the majority female (80%), a distribution consistent with real-world NTM disease. All
15 patients were successfully titrated to 250 ppm NO in the hospital setting, and no patients required dose reductions during the subsequent
at-home portion of the clinical trial. Patients were followed up for 12 weeks after the 12-week treatment period was completed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">After
completion of the clinical trial, we presented positive results at the
American College of Chest Physicians (&#8220;CHEST&#8221;) annual meeting, held from October 16, 2022 through October 19, 2022, further
supporting development of intermittent high dose NO for the treatment of NTM. The clinical trial demonstrated that high dose NO treatment
was well-tolerated in both the home and hospital settings. During the 10-week at-home treatment period of the clinical trial, a total
of 2,492 inhalations were self-administered with overall high treatment compliance (&gt;90%). There were no SAEs related to treatment
discontinuations reported over the 12-week treatment or 12-week follow up periods. Key efficacy endpoints showed strong results with improvement
seen in the majority of quality-of-life domains. Respiratory function and physical function were maintained during treatment and follow-up.
Trends in the reduction of microbial load were observed and one subject achieved culture conversion with three consecutive negative sputum
samples. We anticipate commencing a pivotal clinical trial in calendar year 2025 following discussions with the FDA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
program in COPD is in the preclinical stage and, subject to obtaining additional financing, is expected to enter clinical trials in calendar
year 2024, pending regulatory approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Ultra-High
Concentration NO (UNO) in solid tumors through majority-owned affiliate Beyond Cancer, Ltd.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
the fourth calendar quarter of 2021, Beyond Cancer, our majority-owned
affiliate, raised $30 million in a private placement of common shares. The investors purchased a 20% equity ownership in Beyond Cancer,
while Beyond Air maintained 80% equity ownership. The funding is being used to accelerate ongoing preclinical work, including the completion
of IND-enabling studies, completion of a Phase 1 clinical trial, expansion of preclinical programs for combination studies, hiring of
additional Beyond Cancer team members, and optimization of the delivery system, as well as for general corporate purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Beyond
Cancer will benefit from Beyond Air&#8217;s NO expertise, IP portfolio, preclinical oncology team, and regulatory progress, and will
pay Beyond Air a single-digit royalty on all future revenues. Beyond Cancer is being led by a seasoned leadership team with experience
in emerging healthcare companies and clinical oncology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">UNO
has shown anticancer properties in preclinical trials by eliciting an immune response from the host. We have released preclinical data
at several medical/scientific conferences showing the promise of delivering NO directly to tumors at concentrations of 20,000 ppm &#8211;
200,000 ppm. Results showed that local tumor ablation with NO conveyed anti-tumor immunity to the host. In April 2022, we presented <i>in
vivo </i>and <i>in vitro</i> preclinical data at the American Association for Cancer Research (&#8220;AACR&#8221;) 2022 annual meeting.
The <i>in vivo</i> study assessed the mode of action following a single 5-minute gaseous NO (&#8220;gNO&#8221;) treatment which provided
data showing an effect on the primary tumor 14 days post-treatment. These data showed that intratumoral injections of concentrations
of gNO at 20,000 and 50,000 ppm led to increased recruitment of T cells, B cells, macrophages, and dendrocytes to the primary tumor.
An elevated number of T cells and B cells were also detected in the spleen and blood 21 days following gNO treatment. In addition, at
the same time point, a marked reduction in the number of myeloid-derived suppressor cells was observed in the spleen. Results from the
<i>in vitro</i> study showed that exposure of six different cancer cell lines &#8211; including human ovarian and pancreatic and mouse
lung, melanoma, colon, and breast &#8211; to UNO ranging from 10,000 ppm to 100,000 ppm for up to 10 minutes resulted in a dose-dependent
cytotoxic response. The higher concentration doses of gNO led to near-instant cell death, while the lower concentration doses required
a longer exposure period to elicit cell death. Cell viability was assessed using two assays: XTT and clonogenic assay. After one minute
of exposure to 25,000 ppm gNO, less than 10% viability was observed in all cell lines.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
March 2022 we received approval from the Israeli Ministry of Health (IMOH)
to conduct a Phase 1 clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
second half of calendar year 2022 was a time of significant progress for
Beyond Cancer. On August 23, 2022, we announced that the first patient was treated in a first-in-human Phase 1 clinical trial to assess
the safety and immune biomarkers of UNO therapy. In November, at the annual meeting of the Society for Immunotherapy of Cancer (&#8220;SITC&#8221;),
we presented new in vivo combination data that support the potential of our novel UNO therapy to treat various types of solid tumors in
combination with immune checkpoint inhibitor (&#8220;ICI&#8221;) therapies, including anti-PD-1. The data presented at SITC appears to
indicate that UNO in combination with anti-PD-1 treatment may lead to higher tumor regression rates and prolonged survival. Also in 2022,
on December 13, we announced the publication of preclinical data in the peer-reviewed journal Cancer Cell International (CCI), which showed
that our proprietary tumor ablation technology utilizing UNO induced a potent innate and adaptive immune response that prevented metastases
and resulted in a statistically significant survival benefit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Calendar
year 2023 began with the announcement of Beyond Cancer&#8217;s entry into a sponsored research agreement with Stanford School of Medicine
and the appointment of Frederick M. Dirbas, MD, Associate Professor of Surgery, Division of Surgical Oncology, Stanford School of Medicine,
and Mark D. Pegram, MD, the Suzy Yuan-Huey Hung Endowed Professor of Medical Oncology at the Stanford School of Medicine, to the Beyond
Cancer Scientific Advisory Board (&#8220;SAB&#8221;). In addition to the research agreement, Dr. Dirbas was named as Chair of the SAB,
which provides guidance for ongoing preclinical studies as well as ongoing and planned future clinical trials in the use of UNO to treat
solid tumors. The newly appointed members of the SAB will work to provide input on the clinical development of Beyond Cancer&#8217;s
UNO technology, particularly as it relates to the U.S. regulatory submission.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
April 2023, Beyond Cancer presented additional preclinical data for UNO therapy in solid tumors during the AACR 2023 annual meeting.
Data showed a statistically significant survival benefit for repeat dosing of UNO compared to anti-mCTLA-4 as monotherapy and repeat
doses of UNO prolonged survival in combination with anti-PD-1 compared to gNO alone. With regard to tumor volume, statistically significant
reductions were observed with repeat dosing of UNO versus anti-mPD-1 as a monotherapy and in combination with anti-CTLA-4 versus anti-CTLA-4
alone. Additionally, the data shows that short exposures between 10 seconds to one minute of tumor cells to UNO at increasing concentrations
of 25,000 ppm to 100,000 ppm NO significantly upregulate mPD-L1 expression in a dose and time-dependent manner. Also, in vivo experiments
exhibited a statistically significant day 1 increase in M1 macrophages, decrease in Tregs, and reduction in tumor cell viability was
directionally maintained through day 5. We believe that together with the known ability of NO to activate and recruit the immune system,
the data presented at this year&#8217;s AACR annual meeting appears to indicate that repeat dosing of UNO is feasible and may be effective
even in difficult-to-treat, non-immunogenic tumor types.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Beyond Cancer expects to present top-line data from the first-in-human Phase 1 trial before the end of calendar year 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Selective
neuronal nitric oxide synthase (nNOS) inhibitor for the treatment of neurological conditions in collaboration with Hebrew University
of Jerusalem</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
June 15, 2023, the Company announced that it had entered into an agreement
with Yissum Research Development Company of the Hebrew University of Jerusalem, LTD. (the &#8220;University&#8221;) to acquire the commercial
rights for neuronal nitric oxide synthase (nNOS) inhibitors being developed for the treatment of autism spectrum disorder (&#8220;ASD&#8221;)
and other neurological conditions. Currently, there are no FDA-approved therapies utilizing nNOS inhibitors specifically for the treatment
of ASD. Under the terms of the agreement, Beyond Air will make payments to the University over the two-year period from the date of the
agreement for preclinical work. Also, the Company will pay a low single-digit royalty on net sales and certain one-time payments based
on clinical, regulatory and sales milestones.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Work
is currently being done by the University in a preclinical setting. We expect the program to progress into a phase 1 first-in-human clinical trial in 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Critical
Accounting Estimates and Policies</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
critical accounting policy and related estimates are both important to the portrayal of a company&#8217;s financial condition and results
of operations and requires management&#8217;s most difficult, subjective or complex judgments, often as a result of the need to make
estimates about the effect of matters that are inherently uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 29.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
unaudited condensed consolidated financial statements are presented in accordance with U.S. GAAP, and all applicable U.S. GAAP
accounting standards effective as of June 30, 2023, have been taken into consideration in preparing the unaudited condensed
consolidated financial statements. The preparation of unaudited consolidated financial statements requires estimates and assumptions
that affect the reported amounts of assets, liabilities, expenses and related disclosures. Some of those estimates are subjective
and complex, and, consequently, actual results could differ from those estimates. The following accounting policies and estimates
have been highlighted as significant because changes to certain judgments and assumptions inherent in these policies could affect
our consolidated financial statements:</span></p>

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    loss judgments and estimates,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
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    compensation valuation and attribution</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Results
of Operations and Comprehensive Loss</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Below
are the results of operations for the three months ended June 30, 2023 and June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(in
thousands)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

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    <td colspan="6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
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    <td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
    30,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4,695</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3,226</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling,
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,214</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,440</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,875</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,440</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend
    /interest income and gains on marketable securities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">409</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
    Expense</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(48</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in fair value
    of warrant liability</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">324</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign Exchange
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(177</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
    liability for contingent loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(198</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income
    / (expense)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total other
    income/(expense</span>)</td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">820</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(215</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Benefit from
    income taxes</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,055</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,654</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less: net
    loss attributable to non-controlling interest</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(960</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss attributable to Beyond Air, Inc. Stockholders</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14,095</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,934</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency
    translation gain</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">172</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comprehensive
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">attributable
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted average number of
    shares outstanding, basic and diluted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Comparison
of Three Months Ended June 30, 2023 with the Three Months Ended June 30, 2022</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Revenues
and Cost of Revenues</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">$0.1
<span style="background-color: white">million and $0 revenue was recognized
for the three months ended June 30, 2023 and June 30, 2022, respectively.</span> Cost of revenue of $0.3 million and gross losses of $0.2
million were recognized for the three months ended June 30, 2023, compared to $0 for the three months ended June 30, 2022. The increase
was due to the commercial product launch at the end of June 2022. Cost of revenue exceeded revenue primarily driven by costs of supply
chain infrastructure required to grow revenue in future periods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Research
and Development Expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Research
and development expenses for the three months ended June 30, 2023 were $4.7 million as compared to $3.2 million for the three months
ended June 30, 2022. The increase of $1.5 million was attributed primarily to an increase in development costs in Cancer research ($0.2
million), Autism ($0.2 million) and NTM ($0.2) million. The Company also made further increases in R&amp;D staff, with an increase in
stock-based compensation and salaries (for a total of $0.8 million).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><b>Selling,</b> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>General
and Administrative Expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Selling, general
and administrative expenses for the three months ended June 30, 2023 and June 30, 2022 were $10.9 million and $8.2 million, respectively.
The increase of $2.7 million was attributed primarily to an increase in stock-based compensation ($0.3 million in Beyond Cancer and $0.9
million in Beyond Air), rent ($0.2 million), salaries ($0.9 million in Beyond Air and $0.2 million in Beyond Cancer) mainly driven by
an increase of 20 positions globally and consulting fees ($0.6 million) offset by a reduction in legal and professional fees ($0.4 million).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Other
Income/Expense </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Other
Income for the three months ended June 30, 2023, and June 30, 2022 was income of $0.8 million and a loss of ($0.2) million,
respectively. The $1.0 million increase in income is mainly due to a change in fair value of warrant liability of $0.3 million and
derivative liability of $0.5 million on the Loan and Security Agreement (the &#8220;Loan and Security Agreement&#8221;) with Avenue
Capital Management II, L.P., as administrative agent and collateral agent (the &#8220;Agent&#8221;), Avenue Venture Opportunities
Fund, L.P., a Delaware limited partnership (&#8220;Avenue&#8221;), and Avenue Venture Opportunities Fund II, L.P, a Delaware limited
partnership (&#8220;Avenue 2&#8221; and, together with Avenue, the &#8220;Lenders&#8221;), in addition to $0.4 million of interest
and dividend income from our investments in marketable securities offset by an increase in the estimated liability related to a
lawsuit ($0.2 million). </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Net
Loss Attributable to Non-controlling Interest</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Net
loss attributed to non-controlling interest for the three months ended
June 30, 2023, was $1.0 million, compared to $0.7 million for the three months ended June 30, 2022. Non-controlling interests represent
20% of the net loss of our Beyond Cancer majority-owned affiliate and the increase in net loss is reflective of the increase in spend
in Beyond Cancer versus the prior year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Net
Loss Attributed to Common Stockholders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Net
loss attributed to common stockholders for the three months ended June 30, 2023, was ($14.1) million or a loss of ($0.45) per share,
basic and diluted. Our net loss attributed to common stockholders for the three months ended June 30, 2022 was ($10.9) million or a
loss of ($0.37) per share, basic and diluted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Liquidity
and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Cash
Flows</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Below
is a summary of the Company&#8217;s cash flows activities for the three months ended June 30, 2023 and June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three
    Months Ended</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">(in thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net cash provided by (used in):</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,840</span></td><td style="width: 1%; color: Black; 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)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(264</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    activities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(536</span></td><td style="padding-bottom: 1.5pt; color: Black; 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="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Effect
    of exchange rate changes on cash and cash equivalents</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">172</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,468</span></td><td style="padding-bottom: 2.5pt; color: Black; 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; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Operating
Activities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">For
the three months ended June 30, 2023, the net cash used in operating activities was $17.2 million which was primarily due to the Company&#8217;s
net loss adjusted for non-cash items of $9.4 million, and a decrease of $7.2 million due to a one-time payment of $7.6 million attributable
to the resolution of <i>Empery Asset Master, Ltd. Et AL, vs AIT Therapeutics Inc</i>.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">For the three months ended June 30, 2022 the net cash used in operating activities was $6.8 million which was primarily due
to the Company&#8217;s net loss of $11.7 million, which includes $4.6 million of stock-based compensation, and $0.5 million
reduction in prepaid expenses (mainly related to prepaid insurance), partially offset by ($0.3) million for inventory purchases and
($0.2) million for the increase in grants receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Investing
Activities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">For
the three months ended June 30, 2023, net cash used in investing activities was $9.7 million which was mainly attributable to an increase
in investments in marketable securities ($8.9 million) and for the purchase of property and equipment ($0.8 million). For the three months
ended June 30, 2022, net cash used in investing activities was $0.2 million, which was mainly for the purchase of property and equipment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Financing
Activities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Net
cash provided by financing activities for the three months ended June 30, 2023 was $21.6 million, mainly from the Loan and Security
Agreement of which the net proceeds were $15.8 million, and the issuance of common stock in connection with the ATM of $6.0 million
partially offset by $0.3 million from the payment of short-term loans. Net cash used by financing activities for the three months
ended June 30, 2022 was $0.5 million from the payment of short-term loans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Future Funding Requirements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
have generated revenue of $0.1 million from the sale of products to date.
We had an operating cash flow increase of $10.2 million for the three months ended June 30, 2023 and we have experienced an accumulated
loss of $193.6 million since inception through June 30, 2023. As of June 30, 2023, we had cash, cash equivalents and marketable securities
of $57.0 million ($38.2 million excluding Beyond Cancer) and $2.7 million in restricted cash. We believe that our cash, cash equivalents,
and marketable securities as of June 30, 2023 will enable us to fund our operating expenses and capital expenditure requirements through
at least the next twelve months from the financial reporting date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
future capital needs and the adequacy of our available funds beyond one
year from the date of filing these financial statements will depend on many factors, including, but not necessarily limited to, the cost
and time necessary for the development, preclinical studies, clinical trials and certification or regulatory approval of our other medical
devices, indications as well as the commercial success of our approved product and any product candidates that receive marketing approval
by the FDA. We may be required to raise additional funds through sale of equity or debt securities or through strategic collaborations
and/or licensing agreements in order to fund operations until we are able to generate enough product or royalty revenues, if any. Financing
may not be available on acceptable terms, or at all, and our failure to raise capital when needed could have a material adverse effect
on our strategic objectives, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
May 25, 2021, we and Circassia Limited (collectively with its affiliates,
&#8220;Circassia&#8221;) entered a settlement agreement (the &#8220;Settlement Agreement&#8221;) resolving all claims by and between both
parties and mutually terminating the agreement with Circassia disclosed in Note 8 above. Pursuant to the terms of the Settlement Agreement,
we agreed to pay Circassia $10.5 million in three installments, the first being a payment of $2.5 million triggered upon FDA approval
(fixing the &#8220;Initial Payment Due Date&#8221; at July 28, 2022). Thereafter, we shall pay $3.5 million to Circassia on the first
anniversary of the Initial Payment Due Date and $4.5 million on the second anniversary of the Initial Payment Due Date. Additionally,
beginning in year three post-approval, Circassia will receive a quarterly royalty payment equal to 5% of LungFit<sup>&#174;</sup> PH net
sales in the U.S. This royalty will terminate once the aggregate payment reaches $6 million. $2.5 million was paid to Circassia in July
2022 and $8.0 million has been recorded as an accrued liability for three months ended June 30, 2023. $3.5 million will be paid in the second quarter of fiscal 2024 and the final $4.5 million will be paid in the second fiscal quarter of 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
February 4, 2022, we entered into an At-The-Market Equity Offering Sales Agreement with Truist Securities, Inc. and Oppenheimer &amp;
Co, Inc. (the &#8220;2022 ATM&#8221;). Under the 2022 ATM, we may sell shares of our common stock having aggregate sales proceeds of
up to $50 million, from time to time and at various prices. If shares of our common stock are sold, there is a 3% fee paid to the sales
agent. As of June 30, 2023, there was a balance of $40.5 million available under the 2022 ATM.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
June 15, 2023, we entered into the Loan Agreement with the Agent and the
Lenders providing for senior secured term loans of up to $40 million, with (i) $17.5 million advanced on the Closing Date, (ii) up to
$10 million between April 1, 2024 and September 30, 2024, subject to the Company achieving revenue milestones, and (iii) up to $12.5 million
after April 1, 2024, subject to mutual agreement. The Loans are due and payable on June 1, 2027. The Loan principal is repayable beginning
on January 1, 2025, with the possibility of deferring principal payments an additional 6 to 18 months. The Loans bear interest at a rate
per annum equal to the greater of (i) the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%.
A final payment fee of 3.50% of the principal amount of the first two tranches under the Loan Agreement Loans is also due upon repayment
of the principal (See Note 11).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is subject to a financial covenant requiring the Company to maintain $5,000,000 in unrestricted cash. The Loan Agreement also
contains affirmative and negative covenants customary for financing of this type.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Loan Agreement also includes events of default customary for financings
of this type, in certain cases subject to customary periods to cure, following which the Agent may accelerate all amounts outstanding
under the Loans. We granted the Lenders warrants to purchase an aggregate of 233,843 shares of common stock at an exercise price of the
lesser of $5.88 or the price per share of our next bona fide round of equity financing before June 30, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
received $15.8 million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
ability to continue to operate beyond the first fiscal quarter of 2025 will be largely dependent upon the successful commercial launch
of LungFit<sup>&#174;</sup> PH, as well as obtaining partners in other parts of the world, and raising additional funds to finance our
activities until we are generating cash flow from operations. Further, there are no assurances that we will be successful in obtaining
an adequate level of financing for the development and commercialization of our other product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">There
are numerous risks and uncertainties associated with the development of our NO delivery system and we are unable to estimate the amounts
of increased capital outlays and operating expenses associated with the completion of the research and development of our product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Our
future capital requirements will depend on many factors, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    progress and costs of our preclinical studies, clinical trials and other research and development activities;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
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    costs of commercializing the LungFit<sup>&#174;</sup> system;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    costs of filing, prosecuting, enforcing and defending patent claims and other intellectual property rights;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    costs of, and timing for, strengthening our manufacturing agreements for production of sufficient clinical quantities of our product
    candidates;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    potential costs of contracting with third parties to provide marketing and distribution services for us or for building such capacities
    internally;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    costs of acquiring or undertaking the development and commercialization efforts for additional, future therapeutic applications of
    our product candidates;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    magnitude of our general and administrative expenses; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">any
    cost that we may incur under current and future in-and-out-licensing arrangements
relating to our product candidates.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_004"></span>ITEM
3. Quantitative and Qualitative Disclosures About Market Risk</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
are exposed to market risks in the ordinary course of our business. Market risk represents the risk of loss that may impact our financial
position due to adverse changes in financial market prices and rates. Our market risk exposure is primarily a result of foreign currency
exchange rates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_005"></span>ITEM
4. Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Evaluation
of Disclosure Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We
carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer
(our principal executive officer) and Chief Financial Officer (our principal financial officer), of the effectiveness of the design and
operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Disclosure controls
and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an
issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer&#8217;s management,
including its principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow
timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and
operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating
the cost-benefit relationship of possible controls and procedures. Based upon our evaluation, our Chief Executive Officer and Chief Financial
Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of June 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Changes
in Internal Control Over Financial Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During
the three months ended June 30, 2023, there were no changes made to our
internal control over financial reporting that materially affected, or that are reasonably likely to materially affect our internal control
over financial reporting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: Black"><b>PART
II </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="a_006"></span>OTHER INFORMATION</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_007"></span>ITEM
1. Legal Proceedings</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">See
Note 10 to our unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_008"></span>ITEM
1A. Risk Factors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">There
have been no material changes to the risk factors previously disclosed in Part I, &#8220;Item 1A. Risk Factors&#8221; of our 2023 Annual
Report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_009"></span>ITEM
2. Unregistered Sales of Equity Securities and Use of Proceeds</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 15, 2023 and pursuant to the funding of the first tranche of the Loan Agreement, the Company issued to each of Avenue and Avenue
2 (collectively, the &#8220;Warrant holders&#8221;) warrants to purchase up to 93,537 and 140,306 shares, respectively, of Company common
stock (each, a &#8220;Warrant&#8221; and collectively, the &#8220;Warrants&#8221;). The Warrants expire on June 15, 2028 (the &#8220;Expiration
Date&#8221;) and have an exercise price per share equal to the lesser of (i) $5.88 and (ii) the price per share of the Company&#8217;s
next bona fide round of equity financing after the Closing Date and before June 30, 2024 in which the Company sells or issues shares
of its common stock, excluding certain excluded issuances as defined in the Supplement to the Loan and Security agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Warrant holders may exercise the Warrants at any time, or from time to time up to and including the Expiration Date, by making a cash
payment equal to the exercise price multiplied by the quantity of shares. The Warrant holders may also exercise the Warrants on a cashless
basis by receiving a net number of shares calculated pursuant to the formula set forth in the Warrants. The Warrants are subject to anti-dilution
adjustments for stock dividends, stock splits, and reverse stock splits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Warrants and the shares of Common Stock issuable upon exercise thereof were offered and sold without registration under the Securities
Act of 1933, as amended (the &#8220;Securities Act&#8221;), pursuant to the exemption provided by Section 4(a)(2) of the Securities Act
and Rule 506 promulgated thereunder as transactions not involving a public offering, as well as similar exemptions under applicable state
securities laws, in reliance upon the following facts: no general solicitation was used in the offer or sale of such securities; the
recipient of the securities had adequate access to information about the Company; the recipient of such securities represented its acquisition
thereof as principal for its own account and its lack of any arrangements or understandings regarding the distribution of such securities;
the recipient of such securities represented its capability of evaluating the merits of an investment in the Company&#8217;s securities
due to its knowledge, sophistication and experience in business and financial matters; and such securities were issued as restricted
securities with restricted legends referring to the Securities Act. No such securities may be offered or sold in the United States in
the absence of an effective registration statement or exemption from applicable registration requirements. No statement in this document
or the attached exhibits is an offer to purchase or sell or a solicitation of an offer to sell or buy the Company&#8217;s securities,
and no offer, solicitation or sale will be made in any jurisdiction in which such offer, solicitation or sale is unlawful.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_010"></span>ITEM
3. Defaults Upon Senior Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_011"></span>ITEM
4. Mine Safety Disclosures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="a_012"></span>ITEM
5. Other Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>ITEM
6. Exhibits.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exhibit
    No.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_3-1.htm" style="-sec-extract: exhibit">Amended
    and Restated Certificate of Incorporation of AIT Therapeutics, Inc., dated January 9, 2017, filed as Exhibit 3.1 to our Current Report
    on Form 8-K, as amended and filed with the SEC on March 15, 2017, and incorporated herein by reference.</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1641631/000149315219009826/ex3-3.htm" style="-sec-extract: exhibit">Certificate
    of Amendment of the Amended and Restated Certificate of Incorporation, dated June 25, 2019, filed as Exhibit 3.3 to our Annual Report
    on Form 10-K, as filed with the SEC on June 28, 2019, and incorporated herein by reference.</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_3-2.htm" style="-sec-extract: exhibit">Amended
    and Restated Bylaws of AIT Therapeutics, Inc., filed as Exhibit 3.2 to our Current Report on Form 8-K, as amended and filed with
    the SEC on March 15, 2017, and incorporated herein by reference.</a></span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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Filed herewith.</span></p>

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Furnished herewith.</span></p>

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to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.</span></p>

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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Date:
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">President
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Date:
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<TYPE>EX-31.1
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<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>Exhibit
31.1</B></FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B><U>CERTIFICATION</U></B></FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">I,
Steven Lisi, certify that:</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">I
    have reviewed this Report on Form 10-Q of Beyond Air, Inc. and its subsidiaries</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
    the period covered by this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based
    on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
    this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
    registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
    (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
    Act Rules 13(a)-15(f) and 15(d)-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its condensed consolidated subsidiaries, is made known
    to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
    supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
    for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about
    the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of any transitional report) that has materially
    affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
    registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
    financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or
    persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
    reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Date:
August 10, 2023</FONT></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 50%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><I>/s/
    Steven Lisi</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Steven
    Lisi</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">President
    and Chief Executive Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Principal
    Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>&nbsp;</B></FONT></P>

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<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>Exhibit
31.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B><U>CERTIFICATION</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">I,
Douglas Larson certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">I
    have reviewed this Report on Form 10-Q of Beyond Air, Inc. and its subsidiaries;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
    the period covered by this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based
    on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
    this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
    registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
    (as defined in Exchange Act Rules 13a-15(e) and 15d- 15(e)) and internal control over financial reporting (as defined in Exchange
    Act Rules 13(a)-15(f) and 15(d)-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant including its condensed consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
    supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
    for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about
    the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected,
    or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
    registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
    financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or
    persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
    reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Date:
August 10, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 50%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><I>/s/
    Douglas Larson</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Douglas
    Larson Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Principal
    Financial and Accounting Officer) </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></FONT></P>

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<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>ex32-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>Exhibit
32.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B><U>CERTIFICATION</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
connection with the accompanying Quarterly Report on Form 10-Q of Beyond Air, Inc. and its subsidiaries for the period ended June 30,
2023 (the &ldquo;<U>Report</U>&rdquo;), the undersigned hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and belief, that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(1)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
    of Beyond Air.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><I>/s/
    Steven Lisi</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Steven
    Lisi</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">President
    and Chief Executive Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Principal
    Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">August
10, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
certification set forth above is being furnished as an Exhibit solely pursuant to Section 906 of the Sarbanes&mdash;Oxley Act of 2002
and is not being filed as part of the Report or as a separate disclosure document of Beyond Air, Inc. or the certifying officers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

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    <!-- Field: /Page --><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>ex32-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B>Exhibit
32.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><B><U>CERTIFICATION</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
connection with the accompanying Quarterly Report on Form 10-Q of Beyond Air, Inc. and its subsidiaries for the period ended June 30,
2023 (the &ldquo;<U>Report</U>&rdquo;), the undersigned hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and belief, that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(1)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">the
    information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
    of Beyond Air, Inc.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 50%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><I>/s/
    Douglas Larson</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Douglas
    Larson Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(Principal
    Financial and Accounting Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">August
10, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
certification set forth above is being furnished as an Exhibit solely pursuant to Section 906 of the Sarbanes&mdash;Oxley Act of 2002
and is not being filed as part of the Report or as a separate disclosure document of Beyond Air, Inc. or the certifying officers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

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</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>xair-20230630_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>xair-20230630_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplierConcentrationRiskMember" xlink:to="us-gaap_SupplierConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplierConcentrationRiskMember_lbl" xml:lang="en-US">Supplier Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThirdPartyVendorsMember" xlink:to="XAIR_TwoThirdPartyVendorsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TwoThirdPartyVendorsMember_lbl" xml:lang="en-US">Two Third-party Vendors [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyVendorOneMember" xlink:to="XAIR_ThirdPartyVendorOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ThirdPartyVendorOneMember_lbl" xml:lang="en-US">Third-Party Vendor One [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyVendorTwoMember" xlink:to="XAIR_ThirdPartyVendorTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ThirdPartyVendorTwoMember_lbl" xml:lang="en-US">Third-Party Vendor Two [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_FinancialInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentAxis_lbl" xml:lang="en-US">Financial Instrument [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateDebtSecuritiesMember" xlink:to="us-gaap_CorporateDebtSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CorporateDebtSecuritiesMember_lbl" xml:lang="en-US">Corporate Debt Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:to="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl" xml:lang="en-US">US Government Agencies Debt Securities [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MutualFundsMember" xlink:to="XAIR_MutualFundsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_MutualFundsMember_lbl" xml:lang="en-US">Mutual Funds [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantLiabilityMember" xlink:to="XAIR_WarrantLiabilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_WarrantLiabilityMember_lbl" xml:lang="en-US">Warrant Liability [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DerivativeLiabilityMember" xlink:to="XAIR_DerivativeLiabilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DerivativeLiabilityMember_lbl" xml:lang="en-US">Derivative Liability [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeAxis" xlink:label="us-gaap_MeasurementInputTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputTypeAxis" xlink:to="us-gaap_MeasurementInputTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputTypeAxis_lbl" xml:lang="en-US">Measurement Input Type [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputExpectedTermMember" xlink:to="us-gaap_MeasurementInputExpectedTermMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputExpectedTermMember_lbl" xml:lang="en-US">Measurement Input, Expected Term [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputPriceVolatilityMember" xlink:label="us-gaap_MeasurementInputPriceVolatilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputPriceVolatilityMember" xlink:to="us-gaap_MeasurementInputPriceVolatilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputPriceVolatilityMember_lbl" xml:lang="en-US">Measurement Input, Price Volatility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputRiskFreeInterestRateMember" xlink:label="us-gaap_MeasurementInputRiskFreeInterestRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputRiskFreeInterestRateMember" xlink:to="us-gaap_MeasurementInputRiskFreeInterestRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputRiskFreeInterestRateMember_lbl" xml:lang="en-US">Measurement Input, Risk Free Interest Rate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_MarketableDebtSecuritiesMember" xlink:label="XAIR_MarketableDebtSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MarketableDebtSecuritiesMember" xlink:to="XAIR_MarketableDebtSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_MarketableDebtSecuritiesMember_lbl" xml:lang="en-US">Marketable Debt Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MutualFundMember" xlink:to="us-gaap_MutualFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MutualFundMember_lbl" xml:lang="en-US">Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentTypeAxis_lbl" xml:lang="en-US">Investment Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermInvestmentsMember" xlink:label="us-gaap_ShortTermInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestmentsMember" xlink:to="us-gaap_ShortTermInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestmentsMember_lbl" xml:lang="en-US">Short-Term Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_BusinessSegmentMember" xlink:label="XAIR_BusinessSegmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BusinessSegmentMember" xlink:to="XAIR_BusinessSegmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_BusinessSegmentMember_lbl" xml:lang="en-US">Business Segment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_BeyondAirMember" xlink:label="XAIR_BeyondAirMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondAirMember" xlink:to="XAIR_BeyondAirMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_BeyondAirMember_lbl" xml:lang="en-US">Beyond Air [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_BeyondCancerMember" xlink:label="XAIR_BeyondCancerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondCancerMember" xlink:to="XAIR_BeyondCancerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_BeyondCancerMember_lbl" xml:lang="en-US">Beyond Cancer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ClinicalAndMedicalEquipmentMember" xlink:label="XAIR_ClinicalAndMedicalEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ClinicalAndMedicalEquipmentMember" xlink:to="XAIR_ClinicalAndMedicalEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ClinicalAndMedicalEquipmentMember_lbl" xml:lang="en-US">Clinical and Medical Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_EquipmentDeployableAsPartOfServiceOfferingMember" xlink:label="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember" xlink:to="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember_lbl" xml:lang="en-US">Equipment Deployable as Part of Service Offering [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComputerEquipmentMember" xlink:label="us-gaap_ComputerEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComputerEquipmentMember" xlink:to="us-gaap_ComputerEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComputerEquipmentMember_lbl" xml:lang="en-US">Computer Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="us-gaap_FurnitureAndFixturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="us-gaap_LeaseholdImprovementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl" xml:lang="en-US">Leasehold Improvements [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondAirEquityIncentivePlanMember" xlink:to="XAIR_BeyondAirEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_BeyondAirEquityIncentivePlanMember_lbl" xml:lang="en-US">Beyond Air Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TwoThousandThirteenBAPlanMember" xlink:label="XAIR_TwoThousandThirteenBAPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandThirteenBAPlanMember" xlink:to="XAIR_TwoThousandThirteenBAPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TwoThousandThirteenBAPlanMember_lbl" xml:lang="en-US">Two Thousand Thirteen B A Plan [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedStockUnitsRSUMember" xlink:label="us-gaap_RestrictedStockUnitsRSUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockUnitsRSUMember" xlink:to="us-gaap_RestrictedStockUnitsRSUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockUnitsRSUMember_lbl" xml:lang="en-US">Restricted Stock Units (RSUs) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" xlink:label="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_lbl" xml:lang="en-US">2021 Beyond Cancer Ltd Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TwoThousandThirteenEquityIncentivePlanMember" xlink:label="XAIR_TwoThousandThirteenEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandThirteenEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandThirteenEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TwoThousandThirteenEquityIncentivePlanMember_lbl" xml:lang="en-US">2013 BA Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AvenueCapitalMember" xlink:label="XAIR_AvenueCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AvenueCapitalMember" xlink:to="XAIR_AvenueCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_AvenueCapitalMember_lbl" xml:lang="en-US">Avenue Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" xlink:label="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_lbl" xml:lang="en-US">2013 Beyond Air Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US">Income Statement Location [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="us-gaap_ResearchAndDevelopmentExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpenseMember" xlink:to="us-gaap_ResearchAndDevelopmentExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpenseMember_lbl" xml:lang="en-US">Research and Development Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeExpenseMember" xlink:label="us-gaap_GeneralAndAdministrativeExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpenseMember" xlink:to="us-gaap_GeneralAndAdministrativeExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpenseMember_lbl" xml:lang="en-US">General and Administrative Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ThirdPartyLicenseAgreementMember" xlink:label="XAIR_ThirdPartyLicenseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyLicenseAgreementMember" xlink:to="XAIR_ThirdPartyLicenseAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ThirdPartyLicenseAgreementMember_lbl" xml:lang="en-US">Third Party License Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_MarchTwoThousandTwentyMember" xlink:label="XAIR_MarchTwoThousandTwentyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MarchTwoThousandTwentyMember" xlink:to="XAIR_MarchTwoThousandTwentyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_MarchTwoThousandTwentyMember_lbl" xml:lang="en-US">March 2020 loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_NitricGenAgreementMember" xlink:label="XAIR_NitricGenAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NitricGenAgreementMember" xlink:to="XAIR_NitricGenAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_NitricGenAgreementMember_lbl" xml:lang="en-US">NitricGen Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="us-gaap_BalanceSheetLocationAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BalanceSheetLocationAxis_lbl" xml:lang="en-US">Balance Sheet Location [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_InsuranceMember" xlink:label="XAIR_InsuranceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_InsuranceMember" xlink:to="XAIR_InsuranceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_InsuranceMember_lbl" xml:lang="en-US">Insurance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_PrepaidRentsAndTenantImprovementMember" xlink:label="XAIR_PrepaidRentsAndTenantImprovementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PrepaidRentsAndTenantImprovementMember" xlink:to="XAIR_PrepaidRentsAndTenantImprovementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_PrepaidRentsAndTenantImprovementMember_lbl" xml:lang="en-US">Prepaid Rents And Tenant Improvement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_PrepaidMarketingMaterialsMember" xlink:label="XAIR_PrepaidMarketingMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PrepaidMarketingMaterialsMember" xlink:to="XAIR_PrepaidMarketingMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_PrepaidMarketingMaterialsMember_lbl" xml:lang="en-US">Prepaid Marketing Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ValueAddedTaxReceivableMember" xlink:label="XAIR_ValueAddedTaxReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ValueAddedTaxReceivableMember" xlink:to="XAIR_ValueAddedTaxReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ValueAddedTaxReceivableMember_lbl" xml:lang="en-US">Value Added Tax Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DemonstrationMaterialsMember" xlink:label="XAIR_DemonstrationMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DemonstrationMaterialsMember" xlink:to="XAIR_DemonstrationMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DemonstrationMaterialsMember_lbl" xml:lang="en-US">Demonstration Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_OtherMember" xlink:label="XAIR_OtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OtherMember" xlink:to="XAIR_OtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_OtherMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US">Equity Option [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="us-gaap_RestrictedStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US">Restricted Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ThreeInstallmentsMember" xlink:label="XAIR_ThreeInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThreeInstallmentsMember" xlink:to="XAIR_ThreeInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ThreeInstallmentsMember_lbl" xml:lang="en-US">Three Installments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_SettlementAgreementMember" xlink:label="XAIR_SettlementAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SettlementAgreementMember" xlink:to="XAIR_SettlementAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_SettlementAgreementMember_lbl" xml:lang="en-US">Settlement Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FirstPaymentMember" xlink:label="XAIR_FirstPaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FirstPaymentMember" xlink:to="XAIR_FirstPaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_FirstPaymentMember_lbl" xml:lang="en-US">First Payment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FirstAnniversaryMember" xlink:label="XAIR_FirstAnniversaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FirstAnniversaryMember" xlink:to="XAIR_FirstAnniversaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_FirstAnniversaryMember_lbl" xml:lang="en-US">First Anniversary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_SecondAnniversaryMember" xlink:label="XAIR_SecondAnniversaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SecondAnniversaryMember" xlink:to="XAIR_SecondAnniversaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_SecondAnniversaryMember_lbl" xml:lang="en-US">Second Anniversary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_CricassiaLimitedMember" xlink:label="XAIR_CricassiaLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CricassiaLimitedMember" xlink:to="XAIR_CricassiaLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_CricassiaLimitedMember_lbl" xml:lang="en-US">Cricassia Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNetMember_lbl" xml:lang="en-US">Revenue Benchmark [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerConcentrationRiskMember_lbl" xml:lang="en-US">Customer Concentration Risk [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_OptionAgreementMember_lbl" xml:lang="en-US">Option Agreement [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NitricGenIncMember" xlink:to="XAIR_NitricGenIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_NitricGenIncMember_lbl" xml:lang="en-US">NitricGen, Inc [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardDateAxis_lbl" xml:lang="en-US">Award Date [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NextMilestonesMember" xlink:to="XAIR_NextMilestonesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_NextMilestonesMember_lbl" xml:lang="en-US">Next Milestones [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SupplierMember" xlink:to="XAIR_SupplierMember_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsidiarySaleOfStockAxis" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockAxis_lbl" xml:lang="en-US">Sale of Stock [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_JanuaryTwoThousandSeventeenOfferingMember" xlink:to="XAIR_JanuaryTwoThousandSeventeenOfferingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_JanuaryTwoThousandSeventeenOfferingMember_lbl" xml:lang="en-US">January 2017 Offering [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingenciesByNatureOfContingencyAxis_lbl" xml:lang="en-US">Loss Contingency Nature [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_HudsonBayMasterFundMember" xlink:to="XAIR_HudsonBayMasterFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_HudsonBayMasterFundMember_lbl" xml:lang="en-US">Hudson Bay Master Fund [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_LoanAndSecurityAgreementMember_lbl" xml:lang="en-US">Loan and Security Agreement [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-Term Debt, Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAwardTrancheOneMember" xlink:label="us-gaap_ShareBasedCompensationAwardTrancheOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationAwardTrancheOneMember" xlink:to="us-gaap_ShareBasedCompensationAwardTrancheOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationAwardTrancheOneMember_lbl" xml:lang="en-US">Share-Based Payment Arrangement, Tranche One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAwardTrancheTwoMember" xlink:label="us-gaap_ShareBasedCompensationAwardTrancheTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationAwardTrancheTwoMember" xlink:to="us-gaap_ShareBasedCompensationAwardTrancheTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationAwardTrancheTwoMember_lbl" xml:lang="en-US">Share-Based Payment Arrangement, Tranche Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DiscretionaryTrancheMember" xlink:label="XAIR_DiscretionaryTrancheMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DiscretionaryTrancheMember" xlink:to="XAIR_DiscretionaryTrancheMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DiscretionaryTrancheMember_lbl" xml:lang="en-US">Discretionary Tranche [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AvenueCapitalGroupMember" xlink:label="XAIR_AvenueCapitalGroupMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AvenueCapitalGroupMember" xlink:to="XAIR_AvenueCapitalGroupMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_AvenueCapitalGroupMember_lbl" xml:lang="en-US">Avenue Capital Group [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesCurrent" xlink:label="us-gaap_MarketableSecuritiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesCurrent" xlink:to="us-gaap_MarketableSecuritiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesCurrent_lbl" xml:lang="en-US">Marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent" xlink:label="us-gaap_RestrictedCashCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashCurrent" xlink:to="us-gaap_RestrictedCashCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashCurrent_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrantsReceivable" xlink:label="us-gaap_GrantsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrantsReceivable" xlink:to="us-gaap_GrantsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrantsReceivable_lbl" xml:lang="en-US">Grant receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Other current assets and prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Licensed right to use technology</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Right-of-use lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability, net</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Long-term debt</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_WarrantLiability" xlink:label="XAIR_WarrantLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantLiability" xlink:to="XAIR_WarrantLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_WarrantLiability_lbl" xml:lang="en-US">Warrant liability</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_BifurcatedDerivative_lbl" xml:lang="en-US">Derivative liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other long-term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders&#8217; equity</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred Stock, $0.0001 par value per share: 10,000,000 shares authorized, 0 shares issued and outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, $0.0001 par value per share: 100,000,000 shares authorized, 31,711,317 and 30,738,585 shares issued and outstanding as of June 30, 2023 and March 31, 2023, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue" xlink:label="us-gaap_TreasuryStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders&#8217; equity attributable to Beyond Air, Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendIncomeOperating" xlink:label="us-gaap_DividendIncomeOperating" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendIncomeOperating" xlink:to="us-gaap_DividendIncomeOperating_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendIncomeOperating_lbl" xml:lang="en-US">Dividend / interest income and gains on marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ChangeInFairValueOfWarrantLiability" xlink:label="XAIR_ChangeInFairValueOfWarrantLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfWarrantLiability" xlink:to="XAIR_ChangeInFairValueOfWarrantLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ChangeInFairValueOfWarrantLiability_lbl" xml:lang="en-US">Change in fair value of warrant liability</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ChangeInFairValueOfDerivativeLiability" xlink:label="XAIR_ChangeInFairValueOfDerivativeLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfDerivativeLiability" xlink:to="XAIR_ChangeInFairValueOfDerivativeLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ChangeInFairValueOfDerivativeLiability_lbl" xml:lang="en-US">Change in fair value of derivative liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl" xml:lang="en-US">Foreign exchange gain / (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_EstimatedLiabilityForContingentLoss" xlink:label="XAIR_EstimatedLiabilityForContingentLoss" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_EstimatedLiabilityForContingentLoss_lbl" xml:lang="en-US">Estimated liability for contingent loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other income / (expense)</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expense)</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Benefit from income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less : net loss attributable to non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_lbl" xml:lang="en-US">Foreign currency translation gain</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Net diluted loss per share attributable to Beyond Air, Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average number of shares, outstanding basic</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted average number of shares, outstanding diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Issuance of common stock upon exercise of options &#8211; cashless</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Issuance of common stock upon exercise of options - cashless, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">At the market equity offering stock issuance of common stock, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">At The Market Equity Offering stock issuance of common stock, net, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xml:lang="en-US">Stock-based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossBeforeTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossBeforeTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossBeforeTax_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of licensed right to use technology</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:to="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xml:lang="en-US">Amortization of debt discount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfWarrantLiability" xlink:to="XAIR_ChangeInFairValueOfWarrantLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_ChangeInFairValueOfWarrantLiability_2_lbl" xml:lang="en-US">Change in fair value of warrant liability</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfDerivativeLiability" xlink:to="XAIR_ChangeInFairValueOfDerivativeLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_ChangeInFairValueOfDerivativeLiability_2_lbl" xml:lang="en-US">Change in fair value of derivative liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xml:lang="en-US">Amortization of operating lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesUnrealizedGainLoss" xlink:label="us-gaap_MarketableSecuritiesUnrealizedGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesUnrealizedGainLoss" xlink:to="us-gaap_MarketableSecuritiesUnrealizedGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_MarketableSecuritiesUnrealizedGainLoss_lbl" xml:lang="en-US">Un-realized gain in marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ForeignCurrencyAdjustments" xlink:label="XAIR_ForeignCurrencyAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ForeignCurrencyAdjustments" xlink:to="XAIR_ForeignCurrencyAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ForeignCurrencyAdjustments_lbl" xml:lang="en-US">Foreign currency adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in:</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_IncreaseDecreaseInGrantReceivables" xlink:label="XAIR_IncreaseDecreaseInGrantReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_IncreaseDecreaseInGrantReceivables" xlink:to="XAIR_IncreaseDecreaseInGrantReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_IncreaseDecreaseInGrantReceivables_lbl" xml:lang="en-US">Grant receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Other current assets and prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xml:lang="en-US">Accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl" xml:lang="en-US">Operating lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="us-gaap_PaymentsToAcquireMarketableSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireMarketableSecurities" xlink:to="us-gaap_PaymentsToAcquireMarketableSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireMarketableSecurities_lbl" xml:lang="en-US">Purchase of marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:label="us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:to="us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_lbl" xml:lang="en-US">Proceeds from sale of marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases" xlink:label="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases" xlink:to="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases_lbl" xml:lang="en-US">Security deposits made on operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from issuance of common stock through at the market offerings</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from issuance of common stock through exercise of stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromBankDebt" xlink:label="us-gaap_ProceedsFromBankDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromBankDebt" xlink:to="us-gaap_ProceedsFromBankDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromBankDebt_lbl" xml:lang="en-US">Proceeds from loan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfBankDebt" xlink:label="us-gaap_RepaymentsOfBankDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl" xml:lang="en-US">Payment of loan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by and (used in) financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Decrease in cash, cash equivalents and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">Cash, cash equivalents and restricted cash at beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xml:lang="en-US">Cash, cash equivalents and restricted cash at end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Supplemental disclosure of non-cash investing and financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DebtDiscount" xlink:label="XAIR_DebtDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DebtDiscount" xlink:to="XAIR_DebtDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DebtDiscount_lbl" xml:lang="en-US">Debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_EndOfTermLoanLiability" xlink:label="XAIR_EndOfTermLoanLiability" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_EndOfTermLoanLiability_lbl" xml:lang="en-US">End of term loan liability</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantsLiability" xlink:to="XAIR_WarrantsLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_WarrantsLiability_lbl" xml:lang="en-US">Warrant liability</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DerivativeLiability" xlink:to="XAIR_DerivativeLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="XAIR_DerivativeLiability_lbl" xml:lang="en-US">Derivative liability</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_RightofuseAssets" xlink:to="XAIR_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_RightofuseAssets_lbl" xml:lang="en-US">Right-of-use assets</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OperatingLeaseLiabilities" xlink:to="XAIR_OperatingLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_OperatingLeaseLiabilities_lbl" xml:lang="en-US">Operating lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosure of cash flow items:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Income taxes paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl" xml:lang="en-US">ORGANIZATION AND BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">OTHER CURRENT ASSETS AND PREPAID EXPENSES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="us-gaap_PayablesAndAccrualsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_PayablesAndAccrualsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PayablesAndAccrualsAbstract_lbl" xml:lang="en-US">Payables and Accruals [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">ACCRUED EXPENSES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings Per Share [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DisclosureLicenseAgreementAbstract" xlink:label="XAIR_DisclosureLicenseAgreementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DisclosureLicenseAgreementAbstract" xlink:to="XAIR_DisclosureLicenseAgreementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DisclosureLicenseAgreementAbstract_lbl" xml:lang="en-US">License Agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_LicenseAgreementTextBlock" xlink:label="XAIR_LicenseAgreementTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_LicenseAgreementTextBlock_lbl" xml:lang="en-US">LICENSE AGREEMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DisclosureGrantCollaborationAgreementAbstract" xlink:label="XAIR_DisclosureGrantCollaborationAgreementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DisclosureGrantCollaborationAgreementAbstract" xlink:to="XAIR_DisclosureGrantCollaborationAgreementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DisclosureGrantCollaborationAgreementAbstract_lbl" xml:lang="en-US">Grant Collaboration Agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_GrantCollaboratonAgreementTextBlock" xlink:label="XAIR_GrantCollaboratonAgreementTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_GrantCollaboratonAgreementTextBlock" xlink:to="XAIR_GrantCollaboratonAgreementTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_GrantCollaboratonAgreementTextBlock_lbl" xml:lang="en-US">GRANT COLLABORATION AGREEMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtTextBlock" xlink:label="us-gaap_LongTermDebtTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="us-gaap_LongTermDebtTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtTextBlock_lbl" xml:lang="en-US">LOANS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</link:label>
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock" xlink:label="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock" xlink:to="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF LOAN AND SECURITY AGREEMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Equity Method Investment, Ownership Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems" xlink:label="us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems" xlink:to="us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesCurrent" xlink:to="us-gaap_MarketableSecuritiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_MarketableSecuritiesCurrent_2_lbl" xml:lang="en-US">Total assets measured and recorded at fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesFairValueDisclosure" xlink:label="us-gaap_LiabilitiesFairValueDisclosure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesFairValueDisclosure" xlink:to="us-gaap_LiabilitiesFairValueDisclosure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesFairValueDisclosure_lbl" xml:lang="en-US">Total liabilities measured and recorded at fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_lbl" xml:lang="en-US">Fair Value Measurement Inputs and Valuation Techniques [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_lbl" xml:lang="en-US">Fair Value Measurement Inputs and Valuation Techniques [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstandingTerm" xlink:to="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xml:lang="en-US">Expected term warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_DerivativeLiabilityTerm" xlink:label="XAIR_DerivativeLiabilityTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DerivativeLiabilityTerm" xlink:to="XAIR_DerivativeLiabilityTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DerivativeLiabilityTerm_lbl" xml:lang="en-US">Expected term derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstandingMeasurementInput" xlink:label="us-gaap_WarrantsAndRightsOutstandingMeasurementInput" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstandingMeasurementInput" xlink:to="us-gaap_WarrantsAndRightsOutstandingMeasurementInput_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstandingMeasurementInput_lbl" xml:lang="en-US">Warrants risk free rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilityMeasurementInput" xlink:label="us-gaap_DerivativeLiabilityMeasurementInput" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilityMeasurementInput" xlink:to="us-gaap_DerivativeLiabilityMeasurementInput_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLiabilityMeasurementInput_lbl" xml:lang="en-US">Derivative risk free rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantsLiability" xlink:to="XAIR_WarrantsLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_WarrantsLiability_2_lbl" xml:lang="en-US">Warrants issuance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DerivativeLiability" xlink:to="XAIR_DerivativeLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DerivativeLiability_2_lbl" xml:lang="en-US">Derivative issuance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfWarrantLiability" xlink:to="XAIR_ChangeInFairValueOfWarrantLiability_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="XAIR_ChangeInFairValueOfWarrantLiability_3_lbl" xml:lang="en-US">Change in fair value of warrants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ChangeInFairValueOfDerivativeLiability" xlink:to="XAIR_ChangeInFairValueOfDerivativeLiability_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="XAIR_ChangeInFairValueOfDerivativeLiability_3_lbl" xml:lang="en-US">Change in fair value of derivatives</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantLiability" xlink:to="XAIR_WarrantLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="XAIR_WarrantLiability_2_lbl" xml:lang="en-US">Warrants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BifurcatedDerivative" xlink:to="XAIR_BifurcatedDerivative_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="XAIR_BifurcatedDerivative_2_lbl" xml:lang="en-US">Derivative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Total cash, cash equivalents and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesAbstract" xlink:label="us-gaap_MarketableSecuritiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesAbstract" xlink:to="us-gaap_MarketableSecuritiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesAbstract_lbl" xml:lang="en-US">Marketable securities:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesCurrent" xlink:to="us-gaap_MarketableSecuritiesCurrent_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MarketableSecuritiesCurrent_3_lbl" xml:lang="en-US">Total marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments_lbl" xml:lang="en-US">Total cash, cash equivalents, marketable securities and restricted cash</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesUnrealizedGainLoss" xlink:to="us-gaap_MarketableSecuritiesUnrealizedGainLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesUnrealizedGainLoss_2_lbl" xml:lang="en-US">Total short-term marketable securities, Unrealized gains and (losses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:to="us-gaap_CashCashEquivalentsAndShortTermInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments_2_lbl" xml:lang="en-US">Cash, cash equivalents, marketable securities and certain restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets" xlink:label="us-gaap_OtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">All other assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Total assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_NetAssets" xlink:label="XAIR_NetAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NetAssets" xlink:to="XAIR_NetAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_NetAssets_lbl" xml:lang="en-US">Net assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_MinorityInterest_2_lbl" xml:lang="en-US">Non-controlling interests</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net loss for the three months ended June 30, 2022</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable" xlink:label="us-gaap_ScheduleOfProductInformationTable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfProductInformationTable_lbl" xml:lang="en-US">Schedule of Product Information [Table]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductInformationLineItems" xlink:to="us-gaap_ProductInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductInformationLineItems_lbl" xml:lang="en-US">Product Information [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xml:lang="en-US">Non-controlling owners interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_2_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_CashAndCashEquivalentsAndMarketableSecurities" xlink:label="XAIR_CashAndCashEquivalentsAndMarketableSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CashAndCashEquivalentsAndMarketableSecurities" xlink:to="XAIR_CashAndCashEquivalentsAndMarketableSecurities_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCash" xlink:to="us-gaap_RestrictedCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RestrictedCash_lbl" xml:lang="en-US">Restricted cash</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DeclineInRestrictedCash" xlink:to="XAIR_DeclineInRestrictedCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_DeclineInRestrictedCash_lbl" xml:lang="en-US">Decline in restricted cash</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesNoncurrent" xlink:to="us-gaap_MarketableSecuritiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesNoncurrent_lbl" xml:lang="en-US">Marketable securities non-current</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_2_lbl" xml:lang="en-US">Equity method ownership percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TaxRebate" xlink:label="XAIR_TaxRebate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TaxRebate" xlink:to="XAIR_TaxRebate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_TaxRebate_lbl" xml:lang="en-US">Tax Rebate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration risk percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">&#160;Property and equipment, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xml:lang="en-US">&#160;Property and equipment, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DepreciationAndAmortization_2_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xml:lang="en-US">Unvested number of shares, beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of shares, granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xml:lang="en-US">Number of shares, vested</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, vested</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xml:lang="en-US">Number of shares, forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, forfeited</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xml:lang="en-US">Unvested number of shares, ending balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xml:lang="en-US">Weighted average grant date fair value, ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Number of Options, Outstanding at beginning of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Outstanding at beginning of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted average remaining contractual life - options, outstanding at end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding at beginning of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Number of Options Outstanding, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl" xml:lang="en-US">Number of Options Outstanding, Exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of Options Outstanding, Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Forfeited</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xml:lang="en-US">Number of options outstanding at ending of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Outstanding at ending of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_2_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding at end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Number of Options Outstanding, Exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Exercise Price - Options, Exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted average remaining contractual life - options, exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected term (in years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_2_lbl" xml:lang="en-US">Total stock-based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:to="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:to="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xml:lang="en-US">Number of Warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_lbl" xml:lang="en-US">Intrinsic Value</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_WarrantsExpirationDateDescription" xlink:label="XAIR_WarrantsExpirationDateDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantsExpirationDateDescription" xlink:to="XAIR_WarrantsExpirationDateDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_WarrantsExpirationDateDescription_lbl" xml:lang="en-US">Date of Expiration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_2_lbl" xml:lang="en-US">Proceeds from issuance sale of equity</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FeesPaidPercentage" xlink:label="XAIR_FeesPaidPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FeesPaidPercentage" xlink:to="XAIR_FeesPaidPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_FeesPaidPercentage_lbl" xml:lang="en-US">Fees paid percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockConsiderationReceivedOnTransaction" xlink:label="us-gaap_SaleOfStockConsiderationReceivedOnTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockConsiderationReceivedOnTransaction" xlink:to="us-gaap_SaleOfStockConsiderationReceivedOnTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockConsiderationReceivedOnTransaction_lbl" xml:lang="en-US">Sale of Stock, Consideration Received on Transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xml:lang="en-US">Sale of Stock, Number of Shares Issued in Transaction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_2_lbl" xml:lang="en-US">Proceeds from common stock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xml:lang="en-US">Exercise of stock options</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_2_lbl" xml:lang="en-US">Stock options excercised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_2_lbl" xml:lang="en-US">Shares authorized for issuance</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_CommonStockSharesAvailable" xlink:label="XAIR_CommonStockSharesAvailable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CommonStockSharesAvailable" xlink:to="XAIR_CommonStockSharesAvailable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_CommonStockSharesAvailable_lbl" xml:lang="en-US">Common stock shares available</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xml:lang="en-US">Stock option vesting term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xml:lang="en-US">Employee benefits and share based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_UnrecognizedCompensationCost" xlink:label="XAIR_UnrecognizedCompensationCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_UnrecognizedCompensationCost" xlink:to="XAIR_UnrecognizedCompensationCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_UnrecognizedCompensationCost_lbl" xml:lang="en-US">Unrecognized compensation cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US">Weighted average remaining service period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_lbl" xml:lang="en-US">Stock option vesting term, description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Stock option shares authorized for issuance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US">Number of shares available for grant</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xml:lang="en-US">Unrecognized stock-based compensation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Weighted average fair value of options</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xml:lang="en-US">Number of warrants issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_2_lbl" xml:lang="en-US">Number of warrants exercised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_VendorsResearchAndDevelopment" xlink:label="XAIR_VendorsResearchAndDevelopment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_VendorsResearchAndDevelopment" xlink:to="XAIR_VendorsResearchAndDevelopment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_VendorsResearchAndDevelopment_lbl" xml:lang="en-US">Research and development</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="us-gaap_AccruedProfessionalFeesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedProfessionalFeesCurrent" xlink:to="us-gaap_AccruedProfessionalFeesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedProfessionalFeesCurrent_lbl" xml:lang="en-US">Professional fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xml:lang="en-US">Employee salaries and benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ContingentLitigationAndSettlements" xlink:label="XAIR_ContingentLitigationAndSettlements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ContingentLitigationAndSettlements" xlink:to="XAIR_ContingentLitigationAndSettlements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ContingentLitigationAndSettlements_lbl" xml:lang="en-US">Contingent litigation and settlements (Note 10)</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_CircassiaSettlementCurrent" xlink:label="XAIR_CircassiaSettlementCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CircassiaSettlementCurrent" xlink:to="XAIR_CircassiaSettlementCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_CircassiaSettlementCurrent_lbl" xml:lang="en-US">Circassia settlement &#8211; current portion (Note 8)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TotalShorttermAccruedExpense" xlink:label="XAIR_TotalShorttermAccruedExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TotalShorttermAccruedExpense" xlink:to="XAIR_TotalShorttermAccruedExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="XAIR_TotalShorttermAccruedExpense_lbl" xml:lang="en-US">Total short-term accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AccruedCircassiaSettlementLongTerm" xlink:label="XAIR_AccruedCircassiaSettlementLongTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AccruedCircassiaSettlementLongTerm" xlink:to="XAIR_AccruedCircassiaSettlementLongTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_AccruedCircassiaSettlementLongTerm_lbl" xml:lang="en-US">Accrued Circassia Settlement - long term portion (Note 8)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebt" xlink:label="us-gaap_OtherLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebt" xlink:to="us-gaap_OtherLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherLongTermDebt_lbl" xml:lang="en-US">Total other long-term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesIssued1" xlink:label="us-gaap_ConversionOfStockSharesIssued1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesIssued1_lbl" xml:lang="en-US">Loan and Security &#8211; conversion feature</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LitigationSettlementAmountAwardedToOtherParty" xlink:label="us-gaap_LitigationSettlementAmountAwardedToOtherParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LitigationSettlementAmountAwardedToOtherParty" xlink:to="us-gaap_LitigationSettlementAmountAwardedToOtherParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LitigationSettlementAmountAwardedToOtherParty_lbl" xml:lang="en-US">Litigation Settlement, Amount Awarded to Other Party</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_RoyaltyPaymentPercentage" xlink:label="XAIR_RoyaltyPaymentPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_RoyaltyPaymentPercentage" xlink:to="XAIR_RoyaltyPaymentPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_RoyaltyPaymentPercentage_lbl" xml:lang="en-US">Royalty payment percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRoyalties" xlink:label="us-gaap_PaymentsForRoyalties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRoyalties" xlink:to="us-gaap_PaymentsForRoyalties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRoyalties_lbl" xml:lang="en-US">Payments for Royalties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualPayments" xlink:label="us-gaap_LossContingencyAccrualPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualPayments" xlink:to="us-gaap_LossContingencyAccrualPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualPayments_lbl" xml:lang="en-US">Loss Contingency Accrual, Payments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_lbl" xml:lang="en-US">Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrantsReceivable" xlink:to="us-gaap_GrantsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GrantsReceivable_2_lbl" xml:lang="en-US">Grants Receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_GrantsReductionExpense" xlink:label="XAIR_GrantsReductionExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_GrantsReductionExpense" xlink:to="XAIR_GrantsReductionExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_GrantsReductionExpense_lbl" xml:lang="en-US">Grants reduction expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ReductionOfResearchAndDevelopmentExpenses" xlink:label="XAIR_ReductionOfResearchAndDevelopmentExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ReductionOfResearchAndDevelopmentExpenses" xlink:to="XAIR_ReductionOfResearchAndDevelopmentExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ReductionOfResearchAndDevelopmentExpenses_lbl" xml:lang="en-US">Research and development expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRoyalties" xlink:to="us-gaap_PaymentsForRoyalties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PaymentsForRoyalties_2_lbl" xml:lang="en-US">Payments for royalties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedRoyaltiesCurrent" xlink:label="us-gaap_AccruedRoyaltiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedRoyaltiesCurrent" xlink:to="us-gaap_AccruedRoyaltiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedRoyaltiesCurrent_lbl" xml:lang="en-US">Accrued additional royalties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesTable" xlink:label="us-gaap_LossContingenciesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesTable" xlink:to="us-gaap_LossContingenciesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingenciesTable_lbl" xml:lang="en-US">Loss Contingencies [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesLineItems" xlink:label="us-gaap_LossContingenciesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesLineItems" xlink:to="us-gaap_LossContingenciesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingenciesLineItems_lbl" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_PaymentsForStockOptionExercised" xlink:label="XAIR_PaymentsForStockOptionExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentsForStockOptionExercised" xlink:to="XAIR_PaymentsForStockOptionExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_PaymentsForStockOptionExercised_lbl" xml:lang="en-US">Payments for stock option exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_MilestonePayments" xlink:label="XAIR_MilestonePayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MilestonePayments" xlink:to="XAIR_MilestonePayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_MilestonePayments_lbl" xml:lang="en-US">Milestone payments</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_SalesRelatedMilestonesPayments" xlink:label="XAIR_SalesRelatedMilestonesPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SalesRelatedMilestonesPayments" xlink:to="XAIR_SalesRelatedMilestonesPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_SalesRelatedMilestonesPayments_lbl" xml:lang="en-US">Sales related milestones payments</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_PaymentForMilestoneMethodRevenueRecognized" xlink:label="XAIR_PaymentForMilestoneMethodRevenueRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentForMilestoneMethodRevenueRecognized" xlink:to="XAIR_PaymentForMilestoneMethodRevenueRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_PaymentForMilestoneMethodRevenueRecognized_lbl" xml:lang="en-US">Future payments based on certain milestones</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xml:lang="en-US">Warrants received</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding" xlink:label="us-gaap_WarrantsAndRightsOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstanding" xlink:to="us-gaap_WarrantsAndRightsOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstanding_lbl" xml:lang="en-US">Warrants to purchase common stock, value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PurchaseObligation" xlink:label="us-gaap_PurchaseObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PurchaseObligation" xlink:to="us-gaap_PurchaseObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PurchaseObligation_lbl" xml:lang="en-US">Outstanding amount under purchase</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCollateralAmount" xlink:label="us-gaap_DebtInstrumentCollateralAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCollateralAmount" xlink:to="us-gaap_DebtInstrumentCollateralAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCollateralAmount_lbl" xml:lang="en-US">Debt Instrument, Collateral Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyDamagesPaidValue" xlink:label="us-gaap_LossContingencyDamagesPaidValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDamagesPaidValue" xlink:to="us-gaap_LossContingencyDamagesPaidValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyDamagesPaidValue_lbl" xml:lang="en-US">Loss Contingency, Damages Paid, Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Contingent loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_2_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_lbl" xml:lang="en-US">2025</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_lbl" xml:lang="en-US">2026</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_lbl" xml:lang="en-US">2027</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_lbl" xml:lang="en-US">2028</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Amount outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xml:lang="en-US">Debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AmortizationOfDebtDiscount" xlink:label="XAIR_AmortizationOfDebtDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AmortizationOfDebtDiscount" xlink:to="XAIR_AmortizationOfDebtDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="XAIR_AmortizationOfDebtDiscount_lbl" xml:lang="en-US">Amortization of debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FinalPaymentLiability" xlink:label="XAIR_FinalPaymentLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FinalPaymentLiability" xlink:to="XAIR_FinalPaymentLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_FinalPaymentLiability_lbl" xml:lang="en-US">Final payment liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTable_lbl" xml:lang="en-US">Schedule of Long-Term Debt Instruments [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentLineItems_lbl" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuredDebt" xlink:label="us-gaap_SecuredDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuredDebt" xlink:to="us-gaap_SecuredDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredDebt_lbl" xml:lang="en-US">Secured debt</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ProductRevenuePercentage" xlink:label="XAIR_ProductRevenuePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ProductRevenuePercentage" xlink:to="XAIR_ProductRevenuePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_ProductRevenuePercentage_lbl" xml:lang="en-US">Product revenue percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Loan, maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="us-gaap_DebtInstrumentPaymentTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Principal payment term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateTerms" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl" xml:lang="en-US">Interest rate terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt interest rate, stated percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_UnrestrictedCash" xlink:label="XAIR_UnrestrictedCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_UnrestrictedCash" xlink:to="XAIR_UnrestrictedCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_UnrestrictedCash_lbl" xml:lang="en-US">Unrestricted cash</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_2_lbl" xml:lang="en-US">Warrants to purchase</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_2_lbl" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl" xml:lang="en-US">Conversion principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl" xml:lang="en-US">Conversion stock price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConversionOfStockSharesIssued1_2_lbl" xml:lang="en-US">Conversion of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleStockPriceTrigger" xlink:label="us-gaap_DebtInstrumentConvertibleStockPriceTrigger" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleStockPriceTrigger_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleStockPriceTrigger_lbl" xml:lang="en-US">Conversion amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromInterestReceived" xlink:label="us-gaap_ProceedsFromInterestReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromInterestReceived" xlink:to="us-gaap_ProceedsFromInterestReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromInterestReceived_lbl" xml:lang="en-US">Interest, net proceeds</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_EstimatedLiabilityForContingentLoss" xlink:to="XAIR_EstimatedLiabilityForContingentLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_EstimatedLiabilityForContingentLoss_doc" xml:lang="en-US">Estimated liability for contingent loss.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AmortizationOfDebtDiscountAndRemeasurementOfDebtrelatedWarrantsAndDerivatives" xlink:label="XAIR_AmortizationOfDebtDiscountAndRemeasurementOfDebtrelatedWarrantsAndDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AmortizationOfDebtDiscountAndRemeasurementOfDebtrelatedWarrantsAndDerivatives" xlink:to="XAIR_AmortizationOfDebtDiscountAndRemeasurementOfDebtrelatedWarrantsAndDerivatives_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AmortizationOfDebtDiscountAndRemeasurementOfDebtrelatedWarrantsAndDerivatives_doc" xml:lang="en-US">Amortization of debt discount and remeasurement of debtrelated warrants and derivatives.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FinancingExpensesNotSubjectToCapitalization" xlink:label="XAIR_FinancingExpensesNotSubjectToCapitalization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FinancingExpensesNotSubjectToCapitalization" xlink:to="XAIR_FinancingExpensesNotSubjectToCapitalization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FinancingExpensesNotSubjectToCapitalization_doc" xml:lang="en-US">Financing expenses not subject to capitalization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ForeignCurrencyAdjustments" xlink:to="XAIR_ForeignCurrencyAdjustments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ForeignCurrencyAdjustments_doc" xml:lang="en-US">Foreign currency adjustments.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_IncreaseDecreaseAccruedLiabilities" xlink:label="XAIR_IncreaseDecreaseAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_IncreaseDecreaseAccruedLiabilities" xlink:to="XAIR_IncreaseDecreaseAccruedLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_IncreaseDecreaseAccruedLiabilities_doc" xml:lang="en-US">Increase decrease accrued liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases" xlink:to="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases_doc" xml:lang="en-US">Payments to security deposits made on operating leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_RightofuseAssets" xlink:to="XAIR_RightofuseAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_RightofuseAssets_doc" xml:lang="en-US">Right-of-use assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OperatingLeaseLiabilities" xlink:to="XAIR_OperatingLeaseLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_OperatingLeaseLiabilities_doc" xml:lang="en-US">Operating lease liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondCancerLtdMember" xlink:to="XAIR_BeyondCancerLtdMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BeyondCancerLtdMember_doc" xml:lang="en-US">Beyond Cancer Ltd [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_RetirementOfLongtermDebt" xlink:label="XAIR_RetirementOfLongtermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_RetirementOfLongtermDebt" xlink:to="XAIR_RetirementOfLongtermDebt_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_RetirementOfLongtermDebt_doc" xml:lang="en-US">Retirement of long-term debt.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock" xlink:to="XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock_doc" xml:lang="en-US">Liquidity Risks and Uncertainties [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CashAndCashEquivalentsAndMarketableSecurities" xlink:to="XAIR_CashAndCashEquivalentsAndMarketableSecurities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_CashAndCashEquivalentsAndMarketableSecurities_doc" xml:lang="en-US">Cash and cash equivalents and marketable securities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AtTheMarketEquityOfferingMember" xlink:to="XAIR_AtTheMarketEquityOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AtTheMarketEquityOfferingMember_doc" xml:lang="en-US">At-The-Market Equity Offering Sales Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OtherRisksAndUncertaintiesPolicyTextBlock" xlink:to="XAIR_OtherRisksAndUncertaintiesPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_OtherRisksAndUncertaintiesPolicyTextBlock_doc" xml:lang="en-US">Other Risks and Uncertainties [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ContractManufacturerMember" xlink:to="XAIR_ContractManufacturerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ContractManufacturerMember_doc" xml:lang="en-US">Contract Manufacturer [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MarketableDebtSecuritiesMember" xlink:to="XAIR_MarketableDebtSecuritiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_MarketableDebtSecuritiesMember_doc" xml:lang="en-US">Marketable Debt Securities [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondAirMember" xlink:to="XAIR_BeyondAirMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BeyondAirMember_doc" xml:lang="en-US">Beyond Air [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BusinessSegmentMember" xlink:to="XAIR_BusinessSegmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BusinessSegmentMember_doc" xml:lang="en-US">Business Segment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondCancerMember" xlink:to="XAIR_BeyondCancerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BeyondCancerMember_doc" xml:lang="en-US">Beyond Cancer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_NetAssetsNetLiabilities" xlink:label="XAIR_NetAssetsNetLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NetAssetsNetLiabilities" xlink:to="XAIR_NetAssetsNetLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_NetAssetsNetLiabilities_doc" xml:lang="en-US">Net assets net liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TaxRebate" xlink:to="XAIR_TaxRebate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TaxRebate_doc" xml:lang="en-US">Tax rebate.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock" xlink:label="XAIR_ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock" xlink:to="XAIR_ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ScheduleOfPropertyAndEquipmentUsefulLifeOfAssetsTableTextBlock_doc" xml:lang="en-US">Schedule of Property and Equipment Useful Life of Assets [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ClinicalAndMedicalEquipmentMember" xlink:to="XAIR_ClinicalAndMedicalEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ClinicalAndMedicalEquipmentMember_doc" xml:lang="en-US">Clinical and Medical Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember" xlink:to="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_EquipmentDeployableAsPartOfServiceOfferingMember_doc" xml:lang="en-US">Equipment Deployable as Part of Service Offering [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThirdPartyVendorsMember" xlink:to="XAIR_TwoThirdPartyVendorsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TwoThirdPartyVendorsMember_doc" xml:lang="en-US">Two Third-party Vendors [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyVendorOneMember" xlink:to="XAIR_ThirdPartyVendorOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ThirdPartyVendorOneMember_doc" xml:lang="en-US">Third-Party Vendor One [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyVendorTwoMember" xlink:to="XAIR_ThirdPartyVendorTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ThirdPartyVendorTwoMember_doc" xml:lang="en-US">Third-Party Vendor Two [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FeesPaidPercentage" xlink:to="XAIR_FeesPaidPercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FeesPaidPercentage_doc" xml:lang="en-US">Fees paid percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_doc" xml:lang="en-US">2013 Beyond Air Equity Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandThirteenEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandThirteenEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TwoThousandThirteenEquityIncentivePlanMember_doc" xml:lang="en-US">2013 BA Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThirdPartyLicenseAgreementMember" xlink:to="XAIR_ThirdPartyLicenseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ThirdPartyLicenseAgreementMember_doc" xml:lang="en-US">Third Party License Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MarchTwoThousandTwentyMember" xlink:to="XAIR_MarchTwoThousandTwentyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_MarchTwoThousandTwentyMember_doc" xml:lang="en-US">March 2020 loan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NitricGenAgreementMember" xlink:to="XAIR_NitricGenAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_NitricGenAgreementMember_doc" xml:lang="en-US">NitricGen Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AvenueCapitalMember" xlink:to="XAIR_AvenueCapitalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AvenueCapitalMember_doc" xml:lang="en-US">Avenue Capital [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantsExpirationDateDescription" xlink:to="XAIR_WarrantsExpirationDateDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_WarrantsExpirationDateDescription_doc" xml:lang="en-US">Warrants expiration date description.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PrepaidRentsAndTenantImprovementMember" xlink:to="XAIR_PrepaidRentsAndTenantImprovementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_PrepaidRentsAndTenantImprovementMember_doc" xml:lang="en-US">Prepaid Rents and Tenant Improvement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PrepaidMarketingMaterialsMember" xlink:to="XAIR_PrepaidMarketingMaterialsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_PrepaidMarketingMaterialsMember_doc" xml:lang="en-US">Prepaid Marketing Materials [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_VendorsResearchAndDevelopment" xlink:to="XAIR_VendorsResearchAndDevelopment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_VendorsResearchAndDevelopment_doc" xml:lang="en-US">Research and development.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ContingentLitigationAndSettlements" xlink:to="XAIR_ContingentLitigationAndSettlements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ContingentLitigationAndSettlements_doc" xml:lang="en-US">Contingent Litigation and Settlements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CircassiaSettlementCurrent" xlink:to="XAIR_CircassiaSettlementCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_CircassiaSettlementCurrent_doc" xml:lang="en-US">Circassia Settlement Current.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_AccruedNitricgenAgreement" xlink:label="XAIR_AccruedNitricgenAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AccruedNitricgenAgreement" xlink:to="XAIR_AccruedNitricgenAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AccruedNitricgenAgreement_doc" xml:lang="en-US">Accrued Nitricgen Agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TotalShorttermAccruedExpense" xlink:to="XAIR_TotalShorttermAccruedExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TotalShorttermAccruedExpense_doc" xml:lang="en-US">Total short-term accrued expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AccruedCircassiaSettlementLongTerm" xlink:to="XAIR_AccruedCircassiaSettlementLongTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AccruedCircassiaSettlementLongTerm_doc" xml:lang="en-US">Accrued Circassia Settlement Long Term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_LicenseAgreementTextBlock" xlink:to="XAIR_LicenseAgreementTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_LicenseAgreementTextBlock_doc" xml:lang="en-US">License Agreement [Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ThreeInstallmentsMember" xlink:to="XAIR_ThreeInstallmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ThreeInstallmentsMember_doc" xml:lang="en-US">Three Installments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SettlementAgreementMember" xlink:to="XAIR_SettlementAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_SettlementAgreementMember_doc" xml:lang="en-US">Settlement Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FirstPaymentMember" xlink:to="XAIR_FirstPaymentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FirstPaymentMember_doc" xml:lang="en-US">First Payment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FirstAnniversaryMember" xlink:to="XAIR_FirstAnniversaryMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FirstAnniversaryMember_doc" xml:lang="en-US">First Anniversary [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SecondAnniversaryMember" xlink:to="XAIR_SecondAnniversaryMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_SecondAnniversaryMember_doc" xml:lang="en-US">Second Anniversary [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_RoyaltyPaymentPercentage" xlink:to="XAIR_RoyaltyPaymentPercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_RoyaltyPaymentPercentage_doc" xml:lang="en-US">Royalty payment percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_GrantCollaboratonAgreementTextBlock" xlink:to="XAIR_GrantCollaboratonAgreementTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_GrantCollaboratonAgreementTextBlock_doc" xml:lang="en-US">Grant Collaboraton Agreement [Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CysticFibrosisFoundationMember" xlink:to="XAIR_CysticFibrosisFoundationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_CysticFibrosisFoundationMember_doc" xml:lang="en-US">Cystic Fibrosis Foundation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ReductionOfResearchAndDevelopmentExpenses" xlink:to="XAIR_ReductionOfResearchAndDevelopmentExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ReductionOfResearchAndDevelopmentExpenses_doc" xml:lang="en-US">Reduction of research and development expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_GrantsReductionExpense" xlink:to="XAIR_GrantsReductionExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_GrantsReductionExpense_doc" xml:lang="en-US">Grants reduction expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OptionAgreementMember" xlink:to="XAIR_OptionAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_OptionAgreementMember_doc" xml:lang="en-US">Option Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_MilestonePayments" xlink:to="XAIR_MilestonePayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_MilestonePayments_doc" xml:lang="en-US">Milestone payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SalesRelatedMilestonesPayments" xlink:to="XAIR_SalesRelatedMilestonesPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_SalesRelatedMilestonesPayments_doc" xml:lang="en-US">Sales related milestones payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NitricGenIncMember" xlink:to="XAIR_NitricGenIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_NitricGenIncMember_doc" xml:lang="en-US">NitricGen, Inc [Member</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NextMilestonesMember" xlink:to="XAIR_NextMilestonesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_NextMilestonesMember_doc" xml:lang="en-US">Next Milestones [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_SupplierMember" xlink:to="XAIR_SupplierMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_SupplierMember_doc" xml:lang="en-US">Supplier [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_JanuaryTwoThousandSeventeenOfferingMember" xlink:to="XAIR_JanuaryTwoThousandSeventeenOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_JanuaryTwoThousandSeventeenOfferingMember_doc" xml:lang="en-US">January 2017 Offering [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_HudsonBayMasterFundMember" xlink:to="XAIR_HudsonBayMasterFundMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_HudsonBayMasterFundMember_doc" xml:lang="en-US">Hudson Bay Master Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_BeyondCancerDisclosureTextBlock" xlink:label="XAIR_BeyondCancerDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BeyondCancerDisclosureTextBlock" xlink:to="XAIR_BeyondCancerDisclosureTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BeyondCancerDisclosureTextBlock_doc" xml:lang="en-US">Beyond Cancer Disclosure [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_CertainInvestorsMember" xlink:label="XAIR_CertainInvestorsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CertainInvestorsMember" xlink:to="XAIR_CertainInvestorsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_CertainInvestorsMember_doc" xml:lang="en-US">Certain Investors [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_LendersMember" xlink:label="XAIR_LendersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_LendersMember" xlink:to="XAIR_LendersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_LendersMember_doc" xml:lang="en-US">Lenders [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FacilityAgreementMember" xlink:label="XAIR_FacilityAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FacilityAgreementMember" xlink:to="XAIR_FacilityAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FacilityAgreementMember_doc" xml:lang="en-US">Facility Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_OneLenderMember" xlink:label="XAIR_OneLenderMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_OneLenderMember" xlink:to="XAIR_OneLenderMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_OneLenderMember_doc" xml:lang="en-US">One Lender [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_NumberOfMonthlyPayments" xlink:label="XAIR_NumberOfMonthlyPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_NumberOfMonthlyPayments" xlink:to="XAIR_NumberOfMonthlyPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_NumberOfMonthlyPayments_doc" xml:lang="en-US">Number of Monthly payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_LoanAndSecurityAgreementMember" xlink:to="XAIR_LoanAndSecurityAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_LoanAndSecurityAgreementMember_doc" xml:lang="en-US">Loan and Security Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ProductRevenuePercentage" xlink:to="XAIR_ProductRevenuePercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ProductRevenuePercentage_doc" xml:lang="en-US">Product revenue percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_UnrestrictedCash" xlink:to="XAIR_UnrestrictedCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_UnrestrictedCash_doc" xml:lang="en-US">Unrestricted cash.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_FacilityArrangementMember" xlink:label="XAIR_FacilityArrangementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FacilityArrangementMember" xlink:to="XAIR_FacilityArrangementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FacilityArrangementMember_doc" xml:lang="en-US">Facility Arrangement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AmortizationOfDebtDiscount" xlink:to="XAIR_AmortizationOfDebtDiscount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AmortizationOfDebtDiscount_doc" xml:lang="en-US">Amortization of Debt Discount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_FinalPaymentLiability" xlink:to="XAIR_FinalPaymentLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_FinalPaymentLiability_doc" xml:lang="en-US">Final payment liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_WarrantLiability" xlink:to="XAIR_WarrantLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_WarrantLiability_doc" xml:lang="en-US">Warrant liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_BifurcatedDerivative" xlink:to="XAIR_BifurcatedDerivative_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_BifurcatedDerivative_doc" xml:lang="en-US">Bifurcated derivative.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DeclineInRestrictedCash" xlink:to="XAIR_DeclineInRestrictedCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_DeclineInRestrictedCash_doc" xml:lang="en-US">Decline in restricted cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember" xlink:to="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_doc" xml:lang="en-US">2021 Beyond Cancer Ltd Equity Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_CricassiaLimitedMember" xlink:to="XAIR_CricassiaLimitedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_CricassiaLimitedMember_doc" xml:lang="en-US">Cricassia Limited [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentsForStockOptionExercised" xlink:to="XAIR_PaymentsForStockOptionExercised_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_PaymentsForStockOptionExercised_doc" xml:lang="en-US">Payments for stock option exercised.</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_TerminatedLoanFacilityMember" xlink:label="XAIR_TerminatedLoanFacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_TerminatedLoanFacilityMember" xlink:to="XAIR_TerminatedLoanFacilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_TerminatedLoanFacilityMember_doc" xml:lang="en-US">Terminated Loan Facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="xair-20230630.xsd#XAIR_ShareBasedCompensationAwardTrancheFiveMember" xlink:label="XAIR_ShareBasedCompensationAwardTrancheFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_ShareBasedCompensationAwardTrancheFiveMember" xlink:to="XAIR_ShareBasedCompensationAwardTrancheFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_ShareBasedCompensationAwardTrancheFiveMember_doc" xml:lang="en-US">Tranche Five [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_DiscretionaryTrancheMember" xlink:to="XAIR_DiscretionaryTrancheMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_DiscretionaryTrancheMember_doc" xml:lang="en-US">Discretionary Tranche [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_AvenueCapitalGroupMember" xlink:to="XAIR_AvenueCapitalGroupMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_AvenueCapitalGroupMember_doc" xml:lang="en-US">Avenue Capital Group [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="XAIR_PaymentForMilestoneMethodRevenueRecognized" xlink:to="XAIR_PaymentForMilestoneMethodRevenueRecognized_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="XAIR_PaymentForMilestoneMethodRevenueRecognized_doc" xml:lang="en-US">Payment for milestone method revenue recognized.</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases_3_lbl" xml:lang="en-US">PaymentsToSecurityDepositsMadeOnOperatingLeases</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfBankDebt_2_lbl" xml:lang="en-US">Repayments of Bank Debt</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations</link:label>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>xair-20230630_pre.xml
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669873536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Aug. 10, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td>
<td class="text">true<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 30,  2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--03-31<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-38892<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">BEYOND
AIR, INC.<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001641631<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">47-3812456<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">900
    Stewart Avenue<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Garden
    City<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">11530<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">516<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">665-8200<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">XAIR<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,711,317<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">dei_AmendmentFlag</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">dei_CityAreaCode</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentQuarterlyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an quarterly report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentQuarterlyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668802816">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 31,348<span></span>
</td>
<td class="nump">$ 29,158<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">25,644<span></span>
</td>
<td class="nump">16,724<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashCurrent', window );">Restricted cash</a></td>
<td class="nump">2,740<span></span>
</td>
<td class="nump">10,129<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable</a></td>
<td class="nump">44<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory</a></td>
<td class="nump">1,339<span></span>
</td>
<td class="nump">1,129<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrantsReceivable', window );">Grant receivable</a></td>
<td class="nump">425<span></span>
</td>
<td class="nump">420<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Other current assets and prepaid expenses</a></td>
<td class="nump">1,823<span></span>
</td>
<td class="nump">1,850<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">63,363<span></span>
</td>
<td class="nump">59,410<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Licensed right to use technology</a></td>
<td class="nump">1,581<span></span>
</td>
<td class="nump">1,632<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Right-of-use lease assets</a></td>
<td class="nump">2,401<span></span>
</td>
<td class="nump">2,493<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">5,474<span></span>
</td>
<td class="nump">5,003<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets</a></td>
<td class="nump">226<span></span>
</td>
<td class="nump">212<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">73,044<span></span>
</td>
<td class="nump">68,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">1,738<span></span>
</td>
<td class="nump">2,016<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
<td class="nump">9,401<span></span>
</td>
<td class="nump">16,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liability, current portion</a></td>
<td class="nump">382<span></span>
</td>
<td class="nump">376<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Loans payable, current portion</a></td>
<td class="nump">495<span></span>
</td>
<td class="nump">775<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">12,016<span></span>
</td>
<td class="nump">19,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability, net</a></td>
<td class="nump">2,226<span></span>
</td>
<td class="nump">2,321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Long-term debt</a></td>
<td class="nump">13,749<span></span>
</td>
<td class="nump">120<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="nump">561<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="nump">849<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other long-term liabilities</a></td>
<td class="nump">4,500<span></span>
</td>
<td class="nump">4,500<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">33,901<span></span>
</td>
<td class="nump">26,721<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders&#8217; equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred Stock, $0.0001 par value per share: 10,000,000 shares authorized, 0 shares issued and outstanding</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common Stock, $0.0001 par value per share: 100,000,000 shares authorized, 31,711,317 and 30,738,585 shares issued and outstanding as of June 30, 2023 and March 31, 2023, respectively</a></td>
<td class="nump">3<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock</a></td>
<td class="num">(25)<span></span>
</td>
<td class="num">(25)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">228,949<span></span>
</td>
<td class="nump">217,339<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(193,550)<span></span>
</td>
<td class="num">(179,455)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="nump">78<span></span>
</td>
<td class="nump">53<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity attributable to Beyond Air, Inc.</a></td>
<td class="nump">35,455<span></span>
</td>
<td class="nump">37,915<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Non-controlling interest</a></td>
<td class="nump">3,688<span></span>
</td>
<td class="nump">4,113<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total equity</a></td>
<td class="nump">39,143<span></span>
</td>
<td class="nump">42,028<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="nump">$ 73,044<span></span>
</td>
<td class="nump">$ 68,749<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_BifurcatedDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Bifurcated derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_BifurcatedDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrant liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
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<td>us-gaap_</td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrantsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of amounts due under the terms of governmental, corporate, or foundation grants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrantsReceivable</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: 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https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481520/505-30-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669798448">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">10,000,000<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">31,711,317<span></span>
</td>
<td class="nump">30,738,585<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">31,711,317<span></span>
</td>
<td class="nump">30,738,585<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669025040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="nump">$ 59<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">303<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross loss</a></td>
<td class="num">(244)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development</a></td>
<td class="num">(4,695)<span></span>
</td>
<td class="num">(3,226)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative</a></td>
<td class="nump">10,936<span></span>
</td>
<td class="nump">8,214<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Operating expenses</a></td>
<td class="nump">15,631<span></span>
</td>
<td class="nump">11,440<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(15,875)<span></span>
</td>
<td class="num">(11,440)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (loss)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DividendIncomeOperating', window );">Dividend / interest income and gains on marketable securities</a></td>
<td class="nump">409<span></span>
</td>
<td class="nump">8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="num">(158)<span></span>
</td>
<td class="num">(48)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfWarrantLiability', window );">Change in fair value of warrant liability</a></td>
<td class="nump">324<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfDerivativeLiability', window );">Change in fair value of derivative liability</a></td>
<td class="nump">512<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax', window );">Foreign exchange gain / (loss)</a></td>
<td class="nump">8<span></span>
</td>
<td class="num">(177)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_EstimatedLiabilityForContingentLoss', window );">Estimated liability for contingent loss</a></td>
<td class="num">(198)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income / (expense)</a></td>
<td class="num">(77)<span></span>
</td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="nump">820<span></span>
</td>
<td class="num">(215)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Benefit from income taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">(15,055)<span></span>
</td>
<td class="num">(11,654)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less : net loss attributable to non-controlling interest</a></td>
<td class="num">(960)<span></span>
</td>
<td class="num">(720)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to Beyond Air, Inc. Stockholders</a></td>
<td class="num">(14,095)<span></span>
</td>
<td class="num">(10,934)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation gain</a></td>
<td class="nump">25<span></span>
</td>
<td class="nump">172<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss attributable to Beyond Air, Inc.</a></td>
<td class="num">$ (14,070)<span></span>
</td>
<td class="num">$ (10,762)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Net basic loss per share attributable to Beyond Air, Inc.</a></td>
<td class="num">$ (0.45)<span></span>
</td>
<td class="num">$ (0.37)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Net diluted loss per share attributable to Beyond Air, Inc.</a></td>
<td class="num">$ (0.45)<span></span>
</td>
<td class="num">$ (0.37)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average number of shares, outstanding basic</a></td>
<td class="nump">31,382,986<span></span>
</td>
<td class="nump">29,888,004<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average number of shares, outstanding diluted</a></td>
<td class="nump">31,382,986<span></span>
</td>
<td class="nump">29,888,004<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfDerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfDerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfWarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfWarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_EstimatedLiabilityForContingentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Estimated liability for contingent loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_EstimatedLiabilityForContingentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendIncomeOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating dividend income on securities.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendIncomeOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before tax, of realized and unrealized gain (loss) from foreign currency transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482014/830-20-35-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481956/830-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481926/830-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481839/830-10-45-17<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: 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http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
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<td>us-gaap_</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-20<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 912<br> -SubTopic 730<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482517/912-730-25-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669902816">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Treasury Stock, Common [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Mar. 31, 2022</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="num">$ (25)<span></span>
</td>
<td class="nump">$ 196,269<span></span>
</td>
<td class="num">$ (123,639)<span></span>
</td>
<td class="nump">$ 96<span></span>
</td>
<td class="nump">$ 5,505<span></span>
</td>
<td class="nump">$ 78,209<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Mar. 31, 2022</a></td>
<td class="nump">29,886,173<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Issuance of common stock upon exercise of options &#8211; cashless</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Issuance of common stock upon exercise of options - cashless, shares</a></td>
<td class="nump">1,831<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,178<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">445<span></span>
</td>
<td class="nump">4,624<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossBeforeTax', window );">Other comprehensive income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">172<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">172<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(10,934)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(720)<span></span>
</td>
<td class="num">(11,654)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2022</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="num">(25)<span></span>
</td>
<td class="nump">200,448<span></span>
</td>
<td class="num">(134,573)<span></span>
</td>
<td class="nump">268<span></span>
</td>
<td class="nump">5,230<span></span>
</td>
<td class="nump">71,351<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jun. 30, 2022</a></td>
<td class="nump">29,888,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Mar. 31, 2023</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="num">(25)<span></span>
</td>
<td class="nump">217,339<span></span>
</td>
<td class="num">(179,455)<span></span>
</td>
<td class="nump">53<span></span>
</td>
<td class="nump">4,113<span></span>
</td>
<td class="nump">42,028<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Mar. 31, 2023</a></td>
<td class="nump">30,738,585<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Issuance of common stock upon exercise of options &#8211; cashless</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">217<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 217<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Issuance of common stock upon exercise of options - cashless, shares</a></td>
<td class="nump">42,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">At the market equity offering stock issuance of common stock, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,813<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 5,813<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">At The Market Equity Offering stock issuance of common stock, net, shares</a></td>
<td class="nump">930,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,580<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">535<span></span>
</td>
<td class="nump">6,115<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossBeforeTax', window );">Other comprehensive income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(14,095)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(960)<span></span>
</td>
<td class="num">(15,055)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2023</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="num">$ (25)<span></span>
</td>
<td class="nump">$ 228,949<span></span>
</td>
<td class="num">$ (193,550)<span></span>
</td>
<td class="nump">$ 78<span></span>
</td>
<td class="nump">$ 3,688<span></span>
</td>
<td class="nump">$ 39,143<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jun. 30, 2023</a></td>
<td class="nump">31,711,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480483/718-10-35-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481089/718-20-55-13<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481089/718-20-55-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before tax, after reclassification adjustments of other comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-4<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669063104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (15,055)<span></span>
</td>
<td class="num">$ (11,654)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">309<span></span>
</td>
<td class="nump">121<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization of licensed right to use technology</a></td>
<td class="nump">52<span></span>
</td>
<td class="nump">69<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="nump">6,115<span></span>
</td>
<td class="nump">4,624<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts', window );">Amortization of debt discount</a></td>
<td class="nump">57<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfWarrantLiability', window );">Change in fair value of warrant liability</a></td>
<td class="num">(324)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfDerivativeLiability', window );">Change in fair value of derivative liability</a></td>
<td class="num">(512)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense', window );">Amortization of operating lease assets</a></td>
<td class="nump">90<span></span>
</td>
<td class="nump">49<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss', window );">Un-realized gain in marketable securities</a></td>
<td class="num">(75)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ForeignCurrencyAdjustments', window );">Foreign currency adjustments</a></td>
<td class="num">(8)<span></span>
</td>
<td class="nump">177<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_IncreaseDecreaseInGrantReceivables', window );">Grant receivable</a></td>
<td class="num">(5)<span></span>
</td>
<td class="num">(157)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="num">(209)<span></span>
</td>
<td class="num">(289)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(44)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Other current assets and prepaid expenses</a></td>
<td class="nump">74<span></span>
</td>
<td class="nump">509<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(306)<span></span>
</td>
<td class="num">(164)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities', window );">Accrued expenses</a></td>
<td class="num">(7,228)<span></span>
</td>
<td class="num">(124)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability', window );">Operating lease liabilities</a></td>
<td class="num">(84)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(17,153)<span></span>
</td>
<td class="num">(6,840)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireMarketableSecurities', window );">Purchase of marketable securities</a></td>
<td class="num">(9,744)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities', window );">Proceeds from sale of marketable securities</a></td>
<td class="nump">886<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases', window );">Security deposits made on operating leases</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(6)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="num">(795)<span></span>
</td>
<td class="num">(258)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(9,653)<span></span>
</td>
<td class="num">(264)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from issuance of common stock through at the market offerings</a></td>
<td class="nump">5,814<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from issuance of common stock through exercise of stock options</a></td>
<td class="nump">217<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromBankDebt', window );">Proceeds from loan</a></td>
<td class="nump">15,817<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfBankDebt', window );">Payment of loan</a></td>
<td class="num">(280)<span></span>
</td>
<td class="num">(536)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by and (used in) financing activities</a></td>
<td class="nump">21,567<span></span>
</td>
<td class="num">(536)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Effect of exchange rate changes on cash and cash equivalents</a></td>
<td class="nump">40<span></span>
</td>
<td class="nump">172<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Decrease in cash, cash equivalents and restricted cash</a></td>
<td class="num">(5,199)<span></span>
</td>
<td class="num">(7,468)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash, cash equivalents and restricted cash at beginning of period</a></td>
<td class="nump">39,287<span></span>
</td>
<td class="nump">90,230<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash, cash equivalents and restricted cash at end of period</a></td>
<td class="nump">34,088<span></span>
</td>
<td class="nump">82,762<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract', window );"><strong>Supplemental disclosure of non-cash investing and financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DebtDiscount', window );">Debt discount</a></td>
<td class="nump">4,541<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_EndOfTermLoanLiability', window );">End of term loan liability</a></td>
<td class="num">(613)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsLiability', window );">Warrant liability</a></td>
<td class="num">(885)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DerivativeLiability', window );">Derivative liability</a></td>
<td class="num">(1,361)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_RightofuseAssets', window );">Right-of-use assets</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_OperatingLeaseLiabilities', window );">Operating lease liability</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure of cash flow items:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest paid</a></td>
<td class="nump">289<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Income taxes paid</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfDerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfDerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfWarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfWarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_DebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_DebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_DerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_DerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_EndOfTermLoanLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_EndOfTermLoanLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ForeignCurrencyAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Foreign currency adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ForeignCurrencyAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_IncreaseDecreaseInGrantReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_IncreaseDecreaseInGrantReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_OperatingLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_OperatingLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payments to security deposits made on operating leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_PaymentsToSecurityDepositsMadeOnOperatingLeases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Right-of-use assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_RightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantsLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantsLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfFinancingCostsAndDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -SubTopic 20<br> -Topic 842<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in other expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) on investment in marketable security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesUnrealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashInvestingAndFinancingItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of periodic reduction over lease term of carrying amount of right-of-use asset from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireMarketableSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for purchase of marketable security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481830/320-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireMarketableSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromBankDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from bank borrowing during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromBankDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the aggregate amount received by the entity through sale or maturity of marketable securities (held-to-maturity or available-for-sale) during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfBankDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle a bank borrowing during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfBankDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673637520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ORGANIZATION AND BUSINESS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock', window );">ORGANIZATION AND BUSINESS</a></td>
<td class="text"><p id="xdx_800_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zhfZyevcpHcl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
1 <span id="xdx_820_zJhxfBzQhmpf">ORGANIZATION AND BUSINESS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Beyond
Air, Inc. (together with its subsidiaries, &#8220;Beyond Air&#8221; or the &#8220;Company&#8221;) was incorporated on April 28, 2015,
under Delaware law. On June 25, 2019, the Company&#8217;s name was changed to Beyond Air, Inc. from AIT Therapeutics, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is a commercial stage medical device and biopharmaceutical company developing a platform of nitric oxide (&#8220;NO&#8221;) generators
and delivery systems (the &#8220;LungFit<sup>&#174;</sup> platform&#8221;) capable of generating NO from ambient air. The Company&#8217;s
first device, LungFit<sup>&#174; </sup>PH (&#8220;LungFit<sup>&#174; </sup>PH&#8221;) received premarket approval (&#8220;PMA&#8221;) from the U.S. Food and Drug Administration (&#8220;FDA&#8221;) in June 2022. The NO generated by the LungFit&#174; PH system is indicated
to improve oxygenation and reduce the need for extracorporeal membrane oxygenation in term and near-term (&gt;34 weeks gestation) neonates
with hypoxic respiratory failure associated with clinical or echocardiographic evidence of pulmonary hypertension in conjunction with
ventilatory support and other appropriate agents. This condition is commonly referred to as persistent pulmonary hypertension of the
newborn  (&#8220;PPHN&#8221;). The LungFit<sup>&#174;</sup> platform can generate NO up to 400 parts per million (&#8220;ppm&#8221;) for
delivery to a patient&#8217;s lungs directly or via a ventilator. LungFit<sup>&#174; </sup>can deliver NO either continuously or for a
fixed amount of time at various flow rates and has the ability to either titrate dose on demand or maintain a constant dose. In July
2022, the Company commenced marketing LungFit<sup>&#174;</sup> PH in the United States for PPHN as a medical device.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">LungFit<sup>&#174;
</sup>can be used to treat patients on ventilators that require NO, as well as patients with chronic or acute severe lung infections
via delivery through a breathing mask or similar apparatus. Furthermore, the Company believes that there is a high unmet medical need
for patients suffering from certain severe lung infections that the LungFit<sup>&#174; </sup>platform can potentially address. The Company&#8217;s
other areas of focus with the LungFit<sup>&#174; </sup>platform beyond PPHN are viral community-acquired pneumonia (&#8220;VCAP&#8221;)
including COVID-19, bronchiolitis (&#8220;BRO&#8221;), nontuberculous mycobacteria (&#8220;NTM&#8221;) lung infection and those with
various severe lung infections with underlying chronic obstructive pulmonary disease (&#8220;COPD&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">With
Beyond Air&#8217;s focus on NO and its effect on the human condition, the Company has two additional programs that do not utilize
the LungFit<sup>&#174;</sup> system. Through the Company&#8217;s majority-owned affiliate Beyond Cancer, Ltd. (&#8220;Beyond
Cancer&#8221;) NO is used to target solid tumors. The LungFit<sup>&#174; </sup>platform is not utilized for the solid tumor
indication due to the need for ultra-high concentrations of gaseous nitric oxide (&#8220;UNO&#8221;). A proprietary delivery system
has been developed that is designed to safely deliver UNO in excess of 10,000 ppm directly to a solid tumor. This program has
advanced to a phase 1 human clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
November 4, 2021, Beyond Air reorganized its oncology business into a new private company called Beyond Cancer. Beyond Air&#8217;s preclinical
oncology team and the exclusive right to the intellectual property portfolio utilizing UNO for the treatment of solid tumors now reside
with Beyond Cancer. Beyond Air has <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20211104__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zC7yLO9k65hf">80</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%
ownership in Beyond Cancer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
second program which does not utilize the LungFit&#174; platform partially
inhibits neuronal nitric oxide synthase (nNOS) in the brain to treat neurological conditions. The first target indication is autism spectrum
disorder (&#8220;ASD&#8221;). On June 15, 2023, the Company announced that it has entered into an agreement with Yissum Research Development
Company of the Hebrew University of Jerusalem, LTD. (the &#8220;University&#8221;) to acquire the commercial rights for nNOS inhibitors
being developed for the treatment of ASD and other neurological conditions. Currently, there are no FDA-approved therapies specifically
for the treatment of ASD. Under the terms of the agreement, Beyond Air will make payments to the University over the  two-year
period from the date of the agreement for pre-clinical work. Also, the Company will pay a low single-digit royalty on net sales and certain
one-time payments based on clinical, regulatory and sales milestones. The Company expects this program to progress from preclinical to
a phase 1 clinical trial by early 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s current product candidates will be subject to premarket reviews and approvals by the FDA, certification through the conduct
of a conformity assessment by a notified body in the European Union (the &#8220;EU&#8221;), as well as comparable foreign regulatory
authorities&#8217; reviews or approvals in other countries or regions.</span></p>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480424/946-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480424/946-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//810/tableOfContent<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//205/tableOfContent<br></p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673821424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES</a></td>
<td class="text"><p id="xdx_801_eus-gaap--SignificantAccountingPoliciesTextBlock_zvCvMC4Mr6kd" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 <span id="xdx_828_zIOiHgq3EmH">SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsGLzGXshqE6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zcoiGCRgW1Nf">Basis
of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States (&#8220;U.S. GAAP&#8221;) for interim financial information and with the instructions to the Form 10-Q.
Accordingly, they do not include all the information and footnotes required to be presented for complete financial statements. The
accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring
items) which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented.
The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated financial statements
included in the Company&#8217;s Annual Report on Form 10-K for the year ended March 31, 2023 (the &#8220;2023 Annual Report&#8221;),
filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on June 22, 2023. The unaudited condensed
consolidated financial statements and related disclosures should be read in conjunction with the Company&#8217;s audited
consolidated financial statements and the related notes thereto included in the 2023 Annual Report on Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_84D_eus-gaap--ConsolidationPolicyTextBlock_z97iA9I1Hzmb" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_86A_zWSZXuWluG25">Principles
of Consolidation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These
consolidated financial statements include the accounts of the Company and the accounts of all of the Company&#8217;s subsidiaries
and a variable interest entity (&#8220;VIE&#8221;) for which the Company is the primary beneficiary. As the Company has both the
power to direct activities of Beyond Cancer that most significantly impact Beyond Cancer&#8217;s economic performance and the right
to receive benefits and losses that may potentially be significant, these financial statements are fully consolidated with those of
the Company. The non-controlling owners&#8217; <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230630__srt--OwnershipAxis__custom--BeyondCancerLtdMember_zH0QUSVGF7Da" title="Non-controlling owners interest">20</span>%
interest in Beyond Cancer&#8217;s net assets and result of operations is reported as &#8220;non-controlling interest&#8221; on the
Company&#8217;s consolidated balance sheets and as &#8220;net loss attributable to non-controlling interest&#8221; in the
Company&#8217;s condensed consolidated statements of operations and comprehensive loss. All intercompany balances and transactions
have been eliminated in the accompanying consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zr0RtsVDIc0l" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_860_z14phS2ZSKpe">Reclassifications</span>
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Certain
prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on the
reported results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_847_eus-gaap--UseOfEstimates_zCaMEXnE7Jsi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_865_zd862zCPCr0a">Use
of Estimates</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
preparation of financial statements in conformity with 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 differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates including accruals for
expenses under consulting, licensing agreements, and clinical trials, stock-based compensation, contingency recognition and the determination
of deferred tax attributes and the valuation allowance thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_843_ecustom--LiquidityRisksAndUncertaintiesPolicyTextBlock_zSi3mvAwtja6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zejtpnpz7eBl">Liquidity
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company used cash in operating activities of $<span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230401__20230630_zLJku3b4F1Cd">17.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
for the three months ended June 30, 2023, and has accumulated losses attributable to the stockholders of Beyond Air of $<span id="xdx_905_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230630_znw7dToX6WXl">193.6 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million.
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as of June 30, 2023 ($<span id="xdx_903_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--BeyondCancerLtdMember_zaYGpWIQiTYj">38.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
excluding Beyond Cancer). Based on management&#8217;s current business plan, the Company estimates that its cash, cash equivalents
and marketable securities are sufficient to finance its operating requirements for at least one year from the date these condensed
consolidated financial statements were filed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s future capital needs and the adequacy of its available funds will depend on many factors, including, but not necessarily
limited to the success and costs of commercialization of the Company&#8217;s approved product and the actual cost and time necessary
for current and anticipated preclinical studies, clinical trials and other actions needed to obtain certification or regulatory approval
of the Company&#8217;s product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company entered into an At-The-Market Offering Sales Agreement, dated February 4, 2022 (the &#8220;2022 ATM&#8221;) for $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_z7otPw8hpbol" title="Proceeds from sale of equity">50</span> million.
The Company has $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zbQLEAyOOPGk" title="Proceeds from issuance or sale of equity">40.5</span> million available under this agreement as of June 30, 2023 (see Note 4).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company may be required to raise additional funds through equity or debt securities offerings or strategic collaboration and/or licensing
agreements in order to fund operations if it is unable to generate enough product or royalty revenues, if any. Such financing may not
be available on acceptable terms, or at all, and the Company&#8217;s failure to raise capital when needed could have a material adverse
effect on its strategic objectives, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_84B_ecustom--OtherRisksAndUncertaintiesPolicyTextBlock_z2cuPLC36b55" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_862_zCe4GgIIEkwl">Other
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is subject to risks common to development and early-stage medical device companies including, but not limited to, new technological
innovations, certifications or regulatory approval, dependence on key personnel, protection of proprietary technology, compliance with
government regulations, product liability, uncertainty of market acceptance of approved products and the potential need to obtain additional
financing. The Company is also dependent on third-party suppliers and, in some cases, single-source suppliers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s products require approval or clearance from the FDA prior to commencement of commercial sales in the United States. There
can be no assurance that the Company&#8217;s products beyond LungFit<sup>&#174;</sup> PH in the U.S. will receive the required approvals
or clearances. Certifications, approvals or clearances are also required in foreign jurisdictions in which the Company may license or
sell its products. If the Company is denied such certifications or approvals or clearances or such certifications, approvals or clearances
are delayed, such denial or delay may have a material adverse impact on the Company&#8217;s results of operations, financial position
and liquidity. Further, there can be no assurance that the Company&#8217;s product will be accepted in the marketplace, nor can there
be any assurance that any future products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics,
or that such products will be successfully marketed, if at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zxD54FB7nbUk" 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_867_zbsHf0ypfxfc">Fair
Value Measurements</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"><b><i>&#160;</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">ASC
820, <i>Fair Value Measurements and Disclosures</i> (&#8220;ASC 820&#8221;), defines fair value as the price that would be received to
sell an asset, or paid to transfer a liability, in the principal or most advantageous market in an orderly transaction between market
participants on the measurement date. The fair value standard also establishes a three-level hierarchy, which requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based
upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1&#8212;inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2&#8212;inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived
valuations in which all significant inputs are observable for substantially the full term of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3&#8212;inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
June 30, 2023 and March 31, 2023, the Company&#8217;s financial instruments included cash and cash equivalents, restricted cash,
marketable securities, accounts payable, long term debt, liability classified warrants and derivative liabilities. The carrying
amounts reported in the accompanying condensed consolidated financial statements for cash and cash equivalents, restricted cash,
marketable securities approximate their respective fair values because of the short-term nature of these accounts. The carrying
value of the Company&#8217;s long term debt approximates fair value based on current interest rates for similar types of borrowings
and is in Level 2 of the fair value hierarchy. The liability classified warrants and derivative liabilities are each recorded at
their fair value and are Level 3 of the fair value hierarchy.</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">&#160;</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">&#160;</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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" 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 presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#8217;s assets and liabilities
that are measured at fair value on a recurring basis:</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">&#160;</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
fair value amounts at June 30, 2023 are:</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 id="xdx_8BD_z4xwwZh4vIIf" style="display: none">SCHEDULE
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value">0</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<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">&#160;</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
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<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">&#160;</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>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  </table>

<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_8AC_zsJDVK5H5N59" 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">&#160;</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"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></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>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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Level
3 Valuation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
common stock warrants issued in connection with the Loan and Security Agreement in June 2023 (Note 11) are recorded as a warrant
liability within the consolidated balance sheet at June 30, 2023 as the warrants contain certain settlement features that are not
indexed to the Company&#8217;s own stock. In addition, the conversion feature embedded within the long term debt required
bifurcation as certain adjustments to the conversion price were not indexed to the Company&#8217;s own stock and recorded as a
derivative liability. The warrants and derivative liability are remeasured each reporting period with the change in fair value
recorded to other income (expense) in the condensed consolidated statement of operations and comprehensive loss until the warrants
and derivative are exercised, expired, reclassified or otherwise settled. The significant assumptions used in valuing the warrants
and derivative were as follows:</span></p>

<p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" 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 id="xdx_8B7_zZKV46bTwAx1" style="display: none">SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES</span>&#160;</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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Derivative</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Expected term (in years)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants">5</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>Volatility</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Risk-free rate</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  </table>

<p id="xdx_8A6_zVxVFPuHDV49" 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">&#160;</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 id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" 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
table presented below is a summary of changes in the fair value of the Company&#8217;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):</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 id="xdx_8BD_zMQipwwR5eS7" style="display: none">SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES</span>&#160;</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="padding-bottom: 1.5pt; text-align: center; font-size: 11pt">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Issuances</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance">885</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance">1,361</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants">(324</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives">(512</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Balance at June 30, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants">561</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative">849</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AE_z9RKfkoJU1zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p id="xdx_849_ecustom--WarrantLiabilityPolicyTextBlock_zwGV7ujRFOrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86A_zDRFJ63XiEmh">Warrant
Liability</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company classifies warrants as equity any contracts that (i) require physical settlement or net-share settlement or (ii) gives the Company
a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies
warrants as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net-cash settle the
contract if an event occurs and if that event is outside the control of the Company) or (ii) gives the counterparty a choice of net-cash
settlement or settlement in shares (physical settlement or net-share settlement). Such warrants are subject to remeasurement at each
condensed consolidated balance sheet date and any change in fair value is recognized as a component of other expense on the condensed
consolidated statements of operations. The Company will continue to adjust the liability for changes in fair value until the earlier
of the exercise or expiration of such warrants. At that time, the portion of the warrant liability related to warrants will be reclassified
to additional paid-in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_84B_eus-gaap--DerivativesPolicyTextBlock_z1smRrcsoLui" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86F_zJraxN566BDe">Derivative
Liability</span> </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives in accordance with ASC 815. For derivative financial instruments that are accounted for as assets or liabilities, the derivative
instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the
fair value reported in the condensed consolidated statements of operations and comprehensive loss. The classification of derivative instruments,
including whether such instruments should be recorded as assets or liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities classified in the condensed consolidated balance sheets as current or non-current based on whether or
not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z3V4lgutt6h9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86A_zJPSEvtAhZR3">Cash
and Cash Equivalents, Short-Term Investments and Restricted Cash</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company considers all highly liquid investments with original maturities of three months or less at the date of purchase and an investment
in a U.S. government money market fund to be cash equivalents. The Company maintains its cash and cash equivalents in highly rated financial
institutions in Australia, Israel, Ireland and the U.S., the balances of which, at times, may exceed federally insured limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Marketable
securities include investment in fixed income bonds and U.S. Treasury securities that are considered to be highly liquid and easily tradeable.
The marketable securities are considered trading securities and are measured at fair value and are accounted for in accordance with ASC
320. The marketable securities are valued using inputs observable in active markets for identical securities and are therefore classified
as Level 1 within the Company&#8217;s fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023 and March 31, 2023, restricted cash included approximately $<span id="xdx_901_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxSuZfFdmwn3" title="Restricted cash">2.7</span> million and $<span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20230331__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxswgDbKc3vc" title="Restricted cash">10.1</span> million, respectively. Restricted cash
declined by $<span id="xdx_90C_ecustom--DeclineInRestrictedCash_pn5n6_c20230401__20230630_zees42iGlrzl" title="Decline in restricted cash">7.4</span> million from March 31, 2023 to June 30, 2023, as a supersedeas bond held as collateral pending the outcome of the appeal
on <i>Empery Asset Master, Ltd., et. al. vs. AIT Therapeutics, Inc. </i>(the
&#8220;Empery Suit&#8221;) was released in satisfaction of judgement in April 2023. (Note 10).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p id="xdx_8A2_zINhrFKJye34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><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; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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&#8217;s condensed consolidated statements of cash flows for:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_z9cUc0bcTypd" style="display: none">SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,348</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,158</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,740</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">10,129</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left">Total cash, cash equivalents and restricted cash</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">34,088</p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">39,287</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left">Marketable securities:</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Marketable
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,597</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">9,746</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">1,013</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,114</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,724</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">59,732</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">56,011</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
<p id="xdx_8AE_z0BriAlQ9spc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z9O5NMg5BDSl" style="display: none">SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Unrealized<br/>
                                            Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">13</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">9,746</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">62</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; 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: xdx2ixbrl0725">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    short-term marketable securities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"><span style="font-family: Times New Roman, Times, Serif">75</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p id="xdx_8A9_zI32bsfJslW3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All
marketable securities are A- or higher rated. <span id="xdx_904_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20230630_z8VV6k8XJTN1" 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; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zAsSLUNYmyI2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86D_zhgt0qkQqlY">Revenue
Recognition</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company recognizes revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for contracts with
customers, the Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance
obligation(s) in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligation(s)
in the contract and (v) recognize revenue when (or as) the Company satisfies the performance obligation(s). At contract inception, the
Company assesses the goods or services promised within each contract, assesses whether each promised good or service is distinct and
identifies those promised goods or services that are performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company will be required to use judgment to determine (a) the number of performance obligations based on the determination under step
(ii) above and whether those performance obligations are distinct from other performance obligations in the contract (b) the transaction
price under step (iii) above and (c) the stand-alone selling price for each performance obligation identified in the contract for the
allocation of the transaction price in step (iv) above. The Company will also be required to use judgment to determine whether variable
consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on an estimated
stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under contract are satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zhuJ6N36y8Cc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zgjw73dri00j">Segment
Reporting</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Commencing
with the creation of Beyond Cancer in November 2021, the Company&#8217;s operations became classified into two segments,
Beyond Air and Beyond Cancer. Each segment has its own management team, board of directors, corporate officers and legal entities. As
of June 30, 2023, Beyond Air, Inc. owns <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20230630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zHktu4vk88W8" title="Equity method ownership percentage">80%</span> of the common stock of Beyond Cancer. The segment reporting is based on the manner in which
the Company&#8217;s CEO as chief operating decision maker assesses performance and allocates resources across the organization. The Beyond
Air segment includes unallocated corporate expenses associated with the public company fees as well as all corporate related assets and
liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes segment financial information by business segment at June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Cancer</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_497_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zDbHeRdSbw0g" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cash,
    cash equivalents, marketable securities and certain restricted cash</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,921</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,812</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">59,732</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">All
    other assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,785</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">527</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,312</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,706</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">19,339</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">73,044</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    liabilities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,000</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(901</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,901</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
    assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,705</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,438</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">39,143</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
    interests</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,688</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial information by business segment at March 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; text-align: left">Cash, cash equivalents, marketable securities and certain restricted cash</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,388</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">20,494</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">45,882</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">All other assets</td><td>&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,867</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,699</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,749</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,201</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(520</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,721</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,498</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">42,028</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-controlling interests</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0785">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_499_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z1YfQgSN9Mc7" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
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  <tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt">Revenue</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">59</p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
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  <tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White">
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,256</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,055</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>


<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%">Revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White">
    <td>Net loss for the three months ended June 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(8,053</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(3,601</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(11,654</td><td style="text-align: left">)</td></tr>
  </table>

<p id="xdx_8AA_zLFaBXH3l0eg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_845_eus-gaap--ResearchAndDevelopmentExpensePolicy_zKmkvMIBr20a" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_861_zZ0NvsZ2tOX7">Research
and Development</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Research
and development expenses are charged to the condensed consolidated statements of operations and comprehensive loss as incurred.
Research and development expenses include salaries, benefits, stock-based compensation and costs incurred by outside laboratories,
manufacturers, clinical research organizations, consultants, and accredited facilities in connection with preclinical studies and
clinical trials. Research and development expenses are partially offset by the benefit of tax incentive payments for qualified
research and development expenditures from the Australian tax authority (&#8220;AU Tax Rebates&#8221;). The Company does not record
AU Tax Rebates until payment is received due to the uncertainty of receipt. In the three months ended June 30, 2023 and June 30,
2022, the Company received $<span id="xdx_909_ecustom--TaxRebate_pn3n3_dxL_c20230401__20230630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zlIMstKuND83" title="Tax Rebate::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0807">0</span></span>
and $<span id="xdx_908_ecustom--TaxRebate_pn3n3_c20220401__20220630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zx14WqJOkMbf" title="Tax Rebate">182</span>
thousand, respectively, in AU Tax Rebates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zFnn0Cga1iyg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zKdiRsUCKohh">Stock-Based
Compensation</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company measures the cost of employee and non-employee services received in exchange for an award of equity instruments based on the
grant date fair value of the award. Fair value for restricted stock unit awards is valued using the closing price of the
Company&#8217;s common stock on the date of grant. The grant date fair value is recognized over the requisite service period during
which an employee and non-employee is required to provide service in exchange for the award, using the accelerated method with each
tranche being expensed over its vesting period. The grant date fair value of employee and non-employee share options is estimated
using the Black-Scholes option pricing model. The risk-free interest rate assumptions were based upon the observed interest rates
appropriate for the expected term of the equity instruments. The expected dividend yield was assumed to be zero as the Company has
not paid any dividends since its inception and does not anticipate paying dividends in the foreseeable future. Starting in 2023,
Beyond Air solely used its own historical volatility as the  input for expected volatility, but due to  Beyond Cancer&#8217;s lack
of marketability, the Company utilizes the implied volatility based on an aggregate of guideline companies for expected volatility.
The Company uses the simplified method to estimate the expected term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_84B_eus-gaap--ConcentrationRiskDisclosureTextBlock_z9Iw7e6l3aBj" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86C_z7YHLI6wS8qg">Supplier
Concentration</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company relies on third-party suppliers to provide materials for its devices and consumables. In the three months ended June 30, 2023,
the Company purchased approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zCMSRMuzKSdh" title="Concentration risk percentage">84%</span> of its materials from two third-party vendors, with these vendors representing <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zk7tCI025Gp4" title="Concentration risk percentage">65%</span> and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zyhbCeCfFbbg" title="Concentration risk percentage">19%</span>, respectively.
In the three months ended June 30, 2022, the Company purchased approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zRbx92PESmPc" title="Concentration risk percentage">69%</span> if its materials from two third-party vendors, with
these vendors representing <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zEG1uakzTzrd" title="Concentration risk percentage">41%</span> and <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zeGp8Pt24xtg" title="Concentration risk percentage">28%</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z8lJElzNKzoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i><span id="xdx_862_z4pWJ3LL0f95">Recently Adopted Accounting
Standards</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In August 2020, the FASB
issued ASU 2020-06,&#160;Debt&#8201;&#8212;&#8201;Debt with Conversion and Other Options (Subtopic 470-20), to address the complexity
associated with applying GAAP to certain financial instruments with characteristics of liabilities and equity, which the Company adopted
on April 1, 2023. ASU 2020-06 eliminated the beneficial conversion (and cash conversion) accounting models in ASC 470-20 that require
separate accounting for embedded conversion features, and simplified the settlement assessment to determine whether it qualifies for equity
classification.&#160;In addition, the new guidance requires entities to use the if-converted method to calculate earnings per share for
all convertible instruments and to include the effect of share settlement for instruments that may be settled in cash or shares. The Company
adopted ASU 2020-06 using the modified retrospective approach and applied the guidance to all financial instruments that were outstanding
as of the beginning of 2023. As the Company had not previously separated any financial instruments under the beneficial conversion or
cash conversion accounting models, there was no cumulative effect adjustment to the opening balance of retained earnings as a result of
adopting ASU 2020-06.</p>

<p id="xdx_852_z1PhHOyzbXfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>&#160;</i></b></span></p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>&#160;</i></b></span></p>

<span></span>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673586656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zTv8GC9NF2I2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
3 <span id="xdx_82E_zAFMlfJEzpVd">PROPERTY AND EQUIPMENT</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zYmTVJbYj1E9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zQp7Qzx2LPhc" style="display: none">SCHEDULE
OF PROPERTY AND EQUIPMENT</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzgJt_ziBjMwSq9eRf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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depreciation</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,254</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif">&#160;<span style="font-size: 10pt">Property
    and equipment, net</span></span></span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,474</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,003</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<p id="xdx_8A7_zVVMv2MMFnV6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
and amortization for the three months ended June 30, 2023 and June 30, 2022 was $<span id="xdx_900_eus-gaap--DepreciationAndAmortization_pn3n3_c20230401__20230630_zm1G3IKkiLU7">309</span>
thousand and $</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn3n3_c20220401__20220630_zP4PmLqVgpmg">121</span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">thousand,
respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455670024816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCKHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_807_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zSngiXSaJ3Se" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 <span id="xdx_823_zLkUNQw8HvHl">STOCKHOLDERS&#8217; EQUITY</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
February 4, 2022, the Company entered into a new At-The-Market Equity Offering Sales Agreement with Truist Securities, Inc. and Oppenheimer
&amp; Co, Inc. (the &#8220;2022 ATM&#8221;), allowing the Company to sell its common stock for aggregate sales proceeds of up to $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zd8JkdEouHol" title="Proceeds from issuance sale of equity">50</span>
million from time to time and at various prices, subject to the conditions and limitations set forth in the 2022 ATM. If shares of the
Company&#8217;s common stock are sold, there is a <span id="xdx_903_ecustom--FeesPaidPercentage_dp_uPure_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_znnfjFSdneCa" title="Fees paid percentage">3%</span> fee paid to the sales agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">For
the three months ended June 30, 2023, the Company received net proceeds of $<span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zczgtiQkojtj">5.8 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
from the sale of <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zTwiVTGMcRfg">930,232 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">shares
of common stock. As of June 30, 2023, there were $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zcwBzIxOWeig">40.5</span>
million in funds available under the 2022 ATM. For the three months ended June 30, 2022, the Company had no sales of </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">shares
under the ATM.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company received net proceeds of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pn5n6_c20230401__20230630_zfUMKcsRVIAg" title="Proceeds from common stock">0.2</span>
million for <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230401__20230630_zxCNHYFuD35b" title="Exercise of stock options">42,500</span>
shares of common stock from the exercise of stock options in May 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stock
Option Plans</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s Fifth Amended and Restated 2013 Beyond Air Equity Incentive Plan (the &#8220;2013 BA Plan&#8221;) allows for awards to
officers, directors, employees, and consultants of stock options, restricted stock units and restricted shares of the Company&#8217;s
common stock. On January 9, 2023, the Company&#8217;s Board of Directors approved an amendment to the 2013 BA Plan to increase the number
of shares in the 2013 BA Plan by <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--BeyondAirEquityIncentivePlanMember_zh4pu4TJ7ICe" title="Stock options excercised">3,000,000</span>, which was approved by the Company&#8217;s stockholders at the 2023 annual stockholder meeting
on March 9, 2023. The 2013 BA Plan has <span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zgWsqHbWQiO5" title="Shares authorized for issuance">10,600,000</span> shares authorized for issuance. As of June 30, 2023, <span id="xdx_90F_ecustom--CommonStockSharesAvailable_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zP2bn4u0QuT6" title="Common stock shares available">412,450</span> shares were available under
the 2013 BA Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Restricted
Stock Units</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
fair value for the restricted stock unit awards was valued at the closing price of the Company&#8217;s common stock on the date of grant.
Restricted stock units vest annually over <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230401__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zb85mNurGTtg" title="Stock option vesting term">five years</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89F_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zaUfCS0I7Tj2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s restricted stock unit awards for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BF_z3pWKIgIlz1b" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF RESTRICTED STOCK AWARDS</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            Of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Shares</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted
                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average
                                            Grant</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Date
                                            Fair </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
    as of April 1, 2023</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630_zOsQdvAUErqi" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Unvested number of shares,  beginning balance"><span style="font-family: Times New Roman, Times, Serif">1,101,100</span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630_zwwee47R7fzk" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, beginning balance"><span style="font-family: Times New Roman, Times, Serif">6.78</span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630_zgMdCwUJ3vIg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, granted"><span style="font-family: Times New Roman, Times, Serif">1,000</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630_z1i6J91aHaNg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, granted"><span style="font-family: Times New Roman, Times, Serif">5.65</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Vested</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230401__20230630_zLaKwTn4Nq8i" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, vested"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_pid_di_c20230401__20230630_zuFaeefGdMS3" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, vested"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0892">-</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Forfeited</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230401__20230630_zEycgEzlRN05" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, forfeited"><span style="font-family: Times New Roman, Times, Serif">(6,800</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630_zsyG71wJkChf" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited"><span style="font-family: Times New Roman, Times, Serif">5.06</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
    as of June 30, 2023</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230401__20230630_zBHA1EygGes9" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Unvested number of shares, ending balance"><span style="font-family: Times New Roman, Times, Serif">1,095,300</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230401__20230630_z2WfGla2QSV8" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, ending balance"><span style="font-family: Times New Roman, Times, Serif">6.79</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p id="xdx_8A2_zhjkLtSJBPZi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Stock-based
compensation expense related to these stock issuances for the three months ended June 30, 2023 and June 30, 2022 was $<span id="xdx_90D_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20230401__20230630_zvzfqrO0Hx13" title="Employee benefits and share based compensation">714</span>
thousand and $<span id="xdx_900_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20220401__20220630_zp1OmbFXzcf1" title="Employee benefits and share based compensation">694</span>
thousand respectively. The unrecognized compensation cost is $<span id="xdx_90D_ecustom--UnrecognizedCompensationCost_pn5n6_c20230401__20230630_zcO3LBYcvYw8" title="Unrecognized compensation cost">4.3</span> million and the weighted average remaining service period is <span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630_zeZ6g52eTD7j" title="Weighted average remaining service period">1.9</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify">&#160;</p>

<p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zqEP00tsxbg9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the change in options for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_8BC_zdqOTKDNCWq" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY&#160;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Contractual</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Life
of                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Aggregate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic
                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(in
                                            thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Options
    outstanding as of April 1, 2023</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zoIEdJjBmgk8" style="width: 16%; color: Black; text-align: right" title="Number of options, outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">8,198,881</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zWpd488atmWj" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">5.83</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zygu4GYnmoij" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period">8.4</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zaCzbSVhofdf" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">8,306</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zBo54ZGRioHl" style="color: Black; text-align: right" title="Number of options outstanding granted"><span style="font-family: Times New Roman, Times, Serif">45,000</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Outstanding
    as of June 30, 2023</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8k4RoHp8T6k" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options, Outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">8,132,952</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zwMHHexbQ714" title="Weighted Average Remaining Contractual Life - Options, Outstanding at ending of period">7.7</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercisable
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z2EnilSCl6Wa" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"><span style="font-family: Times New Roman, Times, Serif">3,538,827</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zyIA213jjl4e" title="Weighted Average Remaining Contractual Life - Options, Exercisable">6.1</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7N5zBr4Y4Nb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"><span style="font-family: Times New Roman, Times, Serif">16</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p id="xdx_8AF_zzz460FfhY3h" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s 2021 Beyond Cancer Ltd Equity Incentive Plan (the &#8220;2021 BC Plan&#8221;) allows for awards to officers,
directors, employees, and consultants of stock options, restricted stock units and restricted shares of Beyond Cancer&#8217;s common
shares. <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z3iJDZ8X5tVk" title="Stock option vesting term, description">The
vesting terms of the options issued under the 2021 BC Plan are generally four years and expire <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dt_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zZvX5QayetY3" title="Stock option vesting term">ten
years</span> from the grant date.</span> On December 1, 2021, Beyond Cancer&#8217;s Board of Directors approved to reserve for
issuance <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20211201__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ztsVS2aVXZQi" title="Stock option shares authorized for issuance">2,000,000</span>
common shares. On November 3, 2022, Beyond Cancer&#8217;s Board of Directors approved to reserve for issuance an additional <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20221103__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zUsZGD8UMr1k" title="Stock option shares authorized for issuance">2,000,000</span>
common shares. The 2021 BC Plan has <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zQwqW8eRYPh7" title="Stock option shares authorized for issuance">4,000,000</span>
common shares authorized for issuance. As of June 30, 2023, <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zH92xjBEiv4h" title="Number of shares available for grant">296,875</span>
common shares were available under the 2021 BC Plan.</span></p>

<p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z1wzcxYWbog3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zrVjpbhCmob" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Options
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zeJvbAaYwuYj" style="color: Black; text-align: right" title="Number of Options Outstanding, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0970">-</span></span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210401__20220331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z0T4Kd3g4XWj" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercised</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ziFXsYsb7bZe" style="color: Black; text-align: right" title="Number of Options Outstanding, Exercised"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0974">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zyoU9jRQAHL7" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0976">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Forfeited</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zWM0tpJAOShj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Options Outstanding, Forfeited"><span style="font-family: Times New Roman, Times, Serif">(113,875</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zB9SKTYHGES5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"><span style="font-family: Times New Roman, Times, Serif">5.22</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Outstanding
    as of June 30, 2023</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z8ragJK5OUVf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of options outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">3,703,125</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zljWYatUVqp8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">2.81</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqyBQpT2uEX2" title="Weighted average remaining contractual life - options, outstanding at end of period">9.0</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqxnKbS8ZDDb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at end of period"><span style="font-family: Times New Roman, Times, Serif">23,012</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercisable
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zfNHSzMQAUu4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"><span style="font-family: Times New Roman, Times, Serif">464,875</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zujcW7MLg9Tf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"><span style="font-family: Times New Roman, Times, Serif">3.25</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z29DkxsMYQK9" title="Weighted average remaining contractual life - options, exercisable">8.5</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zBUiYVNKofs7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"><span style="font-family: Times New Roman, Times, Serif">2,705</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p id="xdx_8A8_z6i2Xg9DLrjf" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2013 BA Plan of approximately $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zJdXU75GdMbd" title="Unrecognized stock-based compensation expense">14.3</span> million which
is expected to be expensed over the weighted average remaining service period of <span id="xdx_904_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zcLololBggQ4" title="Weighted average remaining service period">1.7</span> years. For the three months ended June 30, 2023
and June 30, 2022, the weighted average fair value of options granted was $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zldXhlqNdpph" title="Weighted average fair value of options">4.08</span> and $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220401__20220630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zBqzy5gFeKQi" title="Weighted average fair value of options">4.22</span> per share, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2021 BC Plan of approximately $<span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zPNl8PI7FPdh" title="Unrecognized stock-based compensation expense">16.6</span> million which
is expected to be expensed over the weighted average remaining service period of <span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zHi86pW6Gcxc" title="Weighted average remaining service period">1.7</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z4oN18MlIItc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following was utilized to calculate the fair value of options on the date of grant:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_z1Atex2F11Ue" style="display: none">SCHEDULE
OF FAIR VALUE OF OPTION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free
    interest rate</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MinimumMember_zasVHBlnpdGi" title="Risk-free interest rate">3.5</span>
                                            &#8211; <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MaximumMember_zwOeWTCvscE1" title="Risk-free interest rate">3.9</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MinimumMember_zsPTQlk7ROIk" title="Risk-free interest rate">2.5</span>
                                            &#8211; <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MaximumMember_zLqjCGkeiRGd" title="Risk-free interest rate">3.4</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Air)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zIrHi5vYtc8i" title="Expected volatility">81.6</span>
                                            &#8211; <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zQYLTKwo07Ia" title="Expected volatility">82.7</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zokX79skdnWk" title="Expected volatility">88.6</span>
                                            - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zS08nYReTgu3" title="Expected volatility">89.1</span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Cancer)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember_z1UY5l1F7me"><span style="-sec-ix-hidden: xdx2ixbrl1027">-</span></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MinimumMember_zQ1i4F5A5XB9">95.3</span>-<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MaximumMember_zpZQbFq6fqx9">104.7</span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend
    yield</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230401__20230630_zpkRAkZ6h6Il" title="Dividend yield">0</span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220401__20220630_z6oKMzO9JNJh" title="Dividend yield">0</span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    terms (in years)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230401__20230630_zojCeZDzD9E6" title="Expected term (in years)">6.25</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220401__20220630_zkOWtgzFDjMf" title="Expected term (in years)">6.25</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table>

<p id="xdx_8AB_zFhrWPNeRBl1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zFiSoy5S6vg7" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following summarizes the components of stock-based compensation expense which included stock options and restricted stock units for the
three months ended June 30, 2023 and June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zbUeNCxIB378" style="display: none">SCHEDULE
OF STOCK-BASED COMPENSATION EXPENSE</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="display: none; vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230401__20230630_zRZ1WLqA7bG" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_496_20220401__20220630_zGpQ4OJ9QvV4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three
    Months Ended</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30,</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zi30nyKzhhXh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,206</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zLDgWpUh0Jaa" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">General
    and administrative</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,911</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_409_eus-gaap--ShareBasedCompensation_pn3n3_zyyotFeXuz7d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total
    stock-based compensation expense</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,624</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p id="xdx_8AB_zAdvjVyZfLR5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
4 STOCKHOLDERS&#8217; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Warrants</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_ztQ3fPjWKI59" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s outstanding warrants as of June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BF_zBweM1qg2Uw" style="display: none">SUMMARY
OF COMPANY&#8217;S OUTSTANDING WARRANTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Warrant
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Warrants</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic
                                            Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(in
                                            thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Date
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Expiration</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Third-party license
    agreement</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_z4ZcfkWIgQ46" style="width: 12%; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">208,333</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zPnLHH6AXDla" style="width: 12%; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">4.80</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zZMNtvNIH4U5" style="width: 10%; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 12%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90F_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_znBvVYnjneM5" title="Date of Expiration">January
                                            2024</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">March 2020 loan</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zzYYCEwI4uY2" style="color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">172,187</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_z0XIaxfKbeFd" style="color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">7.26</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zUf80k6mTgP" style="color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1064">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_900_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zsSlC1nR6bmg" title="Date of Expiration">March
                                            2025</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">NitricGen
    agreement</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zKntyLVDdbd9" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">80,000</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zDWlbnpTUcr6" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">6.90</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zfm7Cl1R1v0a" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1072">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zu5PzcSis52c" title="Date of Expiration">January
                                            2028</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Avenue
    agreement</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zdhd9CIJbe1d" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">233,843</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zxnyRQ1lWOlf" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1080">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<p id="xdx_8A9_zJF4GzFRyLqg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Warrants
to purchase up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zncWYeCXqlJ2" title="Number of warrants issued">233,843</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
Company common stock were issued to Avenue Venture Opportunities Fund, L.P., a Delaware limited partnership (&#8220;Avenue&#8221;),
and Avenue Venture Opportunities Fund II, L.P, a Delaware limited partnership (&#8220;Avenue 2&#8221; and, together with Avenue, the
&#8220;Lenders&#8221;) in the three months ended June 30, 2023 and are liability classified.</span> No warrants were exercised in
this period. All other warrants outstanding are equity classified. There were <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_pid_dxL_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztDVGQnZ0Kof" title="Number of warrants exercised::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1092">zero</span></span>
warrants issued or exercised in the three months ended June 30, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455674656032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER CURRENT ASSETS AND PREPAID EXPENSES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCurrentAssetsTextBlock', window );">OTHER CURRENT ASSETS AND PREPAID EXPENSES</a></td>
<td class="text"><p id="xdx_806_eus-gaap--OtherCurrentAssetsTextBlock_zt6rwhPMjSmi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
5 <span id="xdx_82D_zsKz9gqfrCP7">OTHER CURRENT ASSETS AND PREPAID EXPENSES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_891_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zntBpH7PQ7hk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of current assets and prepaid expenses is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_zlDgxFaSIce5" style="display: none">SCHEDULE
OF CURRENT ASSETS AND PREPAID EXPENSES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1105">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidMarketingMaterialsMember_zsud3MyRQl8e" style="vertical-align: bottom; background-color: White">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673833264">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<td class="text"><p id="xdx_809_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_z1P7xtMbwt4b" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
6 <span id="xdx_82D_zQwhm1NgT6g3">ACCRUED EXPENSES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8yDyQcNgNMh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the accrued expenses as of June 30, 2023 and March 31, 2023 is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_zqtNrWAVKvR4" style="display: none">SUMMARY
OF ACCRUED EXPENSES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_404_ecustom--VendorsResearchAndDevelopment_iI_pn3n3_maTSAEzACS_z7n62Kgs7wc9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">426</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">868</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,221</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,085</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">985</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,946</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,298</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,500</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<p id="xdx_8A9_zx63iGbcnXk3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455675385040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="text"><p id="xdx_80F_eus-gaap--EarningsPerShareTextBlock_ztW5mgckhLDl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
7 <span id="xdx_82C_z7ZBGFCAGT48">BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqjWwUJxz73k" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zpZSKu9Pi8h2" style="display: none">SCHEDULE
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_491_20220401__20220630_znr6wiRP4fGl" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">694,363</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zLWogN7foufl" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock options</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,132,952</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zcMjwvQFYeQd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,315,080</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673789392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSE AGREEMENT<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DisclosureLicenseAgreementAbstract', window );"><strong>License Agreement</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_LicenseAgreementTextBlock', window );">LICENSE AGREEMENT</a></td>
<td class="text"><p id="xdx_80C_ecustom--LicenseAgreementTextBlock_zFL7T1eIWyF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
January 23, 2019, the Company entered into an agreement for commercial rights (the &#8220;Circassia Agreement&#8221;) with Circassia
Limited and its affiliates (collectively, &#8220;Circassia&#8221;) for PPHN and future related indications at concentrations of &lt;
80 ppm in the hospital setting in the United States and China. On December 18, 2019, the Company terminated the Circassia Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
May 25, 2021, the Company and Circassia entered into a settlement agreement (the &#8220;Settlement Agreement&#8221;) resolving all claims
by and between both parties and mutually terminating the Circassia Agreement. Pursuant to the terms of the Settlement Agreement, the
Company agreed to pay Circassia $<span id="xdx_901_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--AwardTypeAxis__custom--ThreeInstallmentsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z2sG0HYxTpW">10.5
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million in three installments,
the first payment of $<span id="xdx_90F_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstPaymentMember_zCazqvsTbFNk">2.5
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million was triggered upon FDA
approval (fixing the &#8220;Initial Payment Due Date&#8221; at July 28, 2022). Thereafter, the Company will pay $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstAnniversaryMember_z0gGdDm8Nhi7">3.5
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anniversary of the Initial Payment Due Date and $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--SecondAnniversaryMember_zltoDYBCGKWj">4.5
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of the Initial Payment Due Date. Additionally, beginning in year three post-approval, Circassia will receive a quarterly royalty payment
equal to <span id="xdx_90E_ecustom--RoyaltyPaymentPercentage_pid_dp_uPure_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zmMu9kQGBjYc" title="Royalty payment percentage">5</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%
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July 2022, $<span id="xdx_90D_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20240401__20240930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zRylIFPupRM1">3.5
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</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million is payable in the second
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liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>License Agreement [Text Block]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455764216928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>GRANT COLLABORATION AGREEMENT<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_GrantCollaboratonAgreementTextBlock', window );">GRANT COLLABORATION AGREEMENT</a></td>
<td class="text"><p id="xdx_804_ecustom--GrantCollaboratonAgreementTextBlock_zWsG70NiCKV1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
9 <span id="xdx_820_zpP7aIzzevGd">GRANT COLLABORATION AGREEMENT</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
February 10, 2021, the Company received a grant for up to $<span id="xdx_905_eus-gaap--GrantsReceivable_iI_pn5n6_c20210210__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_znKWNlH7iRP1">2.2</span> million from the CFF to advance the clinical development of high concentration
NO for the treatment of NTM pulmonary disease, which disproportionally affects cystic fibrosis patients. Under the terms of the agreement,
the funding will be allocated to the ongoing LungFit<sup>&#174;</sup> GO NTM pilot clinical trial. The grant provides milestones based upon achieving
performance steps and requirements under a development program. The grant provides for royalty payments to CFF upon the commercialization
of any product developed under the grant program at a rate of <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210209__20210210__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zumB0Kxe9Ud8" title="Concentration risk percentage">10</span>% of net sales. The royalties are capped at four times the grant actually
paid to the Company. A total of $<span id="xdx_90A_ecustom--GrantsReductionExpense_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zZbisz9WMhZ1" title="Grants reduction expenses">1.7</span> million has been recognized as a reduction of R&amp;D costs from this grant to date, including $<span id="xdx_900_ecustom--ReductionOfResearchAndDevelopmentExpenses_pn3n3_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zaXZwh858Oqe" title="Research and development expenses">5</span>
thousand in the three months ended June 30, 2023. Since the beginning of the pilot clinical trial, the Company has received milestone payments
totaling $<span id="xdx_902_eus-gaap--PaymentsForRoyalties_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zJjvqF6e1Yda" title="Payments for royalties">1.3</span> million and accrued an additional $<span id="xdx_90F_eus-gaap--AccruedRoyaltiesCurrent_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_z3MUY80ntba8" title="Accrued additional royalties">0.4</span> million as a grant receivable as of June 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Grant Collaboraton Agreement [Text Block]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455764259408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zAoALAui9aI8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
10 <span id="xdx_824_zdqe7vunpuA6">COMMITMENTS AND CONTINGENCIES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>License
Agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
August 2015, Beyond Air Ltd., a wholly-owned subsidiary of the Company (&#8220;BA Ltd.&#8221;) entered into an Option Agreement (the &#8220;Option Agreement&#8221;) with Pulmonox whereby BA Ltd. acquired the
option (the &#8220;Option&#8221;) to purchase certain intellectual property assets and rights. On January 13, 2017, BA Ltd. exercised
the Option and paid $<span id="xdx_90A_ecustom--PaymentsForStockOptionExercised_pn3n3_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zqSYj5UUcx75" title="Payments for stock option exercised">500</span> thousand to Pulmonox. BA Ltd. became obligated to make certain one-time development and sales milestone
payments to Pulmonox, commencing with the date on which BA Ltd. receives regulatory approval for the commercial sale of the first
product candidate qualifying under the Option Agreement. These milestone payments are capped at a total of $<span id="xdx_909_ecustom--MilestonePayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zWGLR6HRZKRl" title="Milestone payments">87</span> million across three separate
and distinct indications that fall under the agreement, with the majority of them, approximately $<span id="xdx_90E_ecustom--SalesRelatedMilestonesPayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zis9U2f1QBfi" title="Sales related milestones payments">83</span> million, being sales-related based
on cumulative sales milestones for each of the three products. BA Ltd. is not currently developing any qualifying products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
January 31, 2018, the Company entered into an agreement (the &#8220;NitricGen Agreement&#8221;) with NitricGen, Inc.
(&#8220;NitricGen&#8221;) to acquire a global, exclusive, transferable license and associated assets including intellectual
property, know-how, trade secrets and confidential information from NitricGen related to the LungFit<sup>&#174;</sup>. The Company
acquired the licensing right to use the technology and agreed to pay NitricGen a total of $<span id="xdx_90C_ecustom--MilestonePayments_pn5n6_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zXrbAFJ9rkha" title="Milestone payments">2.0</span>
million in future payments based upon achieving certain milestones, as defined in the NitricGen Agreement, and single-digit
royalties on sales of the LungFit<sup>&#174;</sup>. The Company paid NitricGen $<span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zdeumQHcs5Mc" title="Payment for Milestone method revenue recognized">100</span>
thousand upon the execution of the NitricGen Agreement, $<span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__us-gaap--AwardDateAxis__custom--NextMilestonesMember_zZCDm3QAchaa" title="Payment for Milestone method revenue recognized">100</span>
thousand upon achieving the next milestone and $<span id="xdx_903_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn5n6_c20220301__20220331__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zd0ykm46Ksvk" title="Future payments based on certain milestones">1.5</span>
million  in January 2023, six months after approval of the LungFit<sup>&#174; </sup>by the FDA) and
issued <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pp0p0_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_z4ccplMMX8T8" title="Warrants to purchase common stock">100,000</span>
warrants to purchase the Company&#8217;s common stock valued at $<span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_pn3n3_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zHjn3ZlYjtke" title="Warrants to purchase common stock, value">295</span>
thousand upon executing the NitricGen Agreement. The remaining future milestone payments total $<span id="xdx_900_ecustom--MilestonePayments_pn5n6_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zP6FI9qidkqk" title="Milestone payments">0.3</span>
million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i>Supply
Agreement and Purchase Order</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
August 2020, the Company entered into a supply agreement expiring on December 31, 2024. The agreement will renew automatically for
successive three-year periods unless and until the Company provides 12 months&#8217; notice of intent not to renew. The Company has
opened several non-cancellable purchase orders and the outstanding amount remaining under the purchase order as of June 30, 2023 was
approximately $<span id="xdx_901_eus-gaap--PurchaseObligation_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_zG9omZz6ajg" title="Outstanding amount under purchase">6.2</span>
million with this supplier. This supplier holds $<span id="xdx_908_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_z17H9RwoXfK3" title="Restricted cash">2.6</span>
million of restricted cash to partially secure materials on the Company&#8217;s behalf.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span style="text-decoration: underline">Contingencies</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
March 23, 2023, the Supreme Court of the State of New York, Appellate Division, First Judicial Department (the &#8220;Appellate Court&#8221;),
rendered its opinion in the Empery Suit. The Appellate Court opinion affirmed the judgment by the Supreme Court of the
State of New York against the Company. In connection with the appeal, the Company had used approximately $<span id="xdx_900_eus-gaap--DebtInstrumentCollateralAmount_iI_pn5n6_c20230323_z5k362eycpb7">7.4
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million of cash as collateral to
secure a supersedeas bond for the full amount of damages and interest in case it was unsuccessful in its appeal. On April 12, 2023, the
Company paid a total of $<span id="xdx_90B_eus-gaap--LossContingencyDamagesPaidValue_pn5n6_c20230411__20230412_z1Etv9IBitE7">7.6</span></span>
<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million including damages and interest in satisfaction
of judgment. This had been accrued as of <span style="background-color: white">March 31, 2023.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In
December 2021, Hudson Bay Master Fund (&#8220;Hudson&#8221;) filed a lawsuit
in the Supreme Court on the State of New York against the Company relating to the notice of adjustment of the exercise price of and the
number of warrant shares issuable under warrants issued to Hudson in January 2017. Hudson received <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20211228__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandSeventeenOfferingMember__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_z0Im7ShbcwTf" title="Warrants received">83,334</span>
warrants in connection with the January 2017 offering. Hudson&#8217;s complaint
alleged breach of contract and that Hudson is entitled to damages and interest as a result of certain adjustments to the exercise price
and number of warrant shares issuable following a February 2018 financing transaction. The lawsuit was settled in July 2023 and $<span id="xdx_903_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_ztD6HH58UP6g" title="Contingent loss">2.9</span> million will be payable in the second fiscal quarter of 2024. As of June 30, 2023 and March 31, 2023 $<span id="xdx_90C_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zCH3P3Y54MUa" title="Accrued liabilities">2.9</span> million and $<span id="xdx_90F_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230331__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zcgqDc1K6KNg" title="Accrued liabilities">2.7</span> million
respectively are included in accrued liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From time to time, we are involved in various legal
matters arising in the normal course of business. We do not expect the outcome of such proceedings, either individually or in the aggregate,
to have a material effect on our financial position, cash flows or results of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>


<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673593088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOANS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtTextBlock', window );">LOANS</a></td>
<td class="text"><p id="xdx_804_eus-gaap--LongTermDebtTextBlock_zZvNe7JNy94h" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
11 <span id="xdx_82F_z0ug7K8o1qck">LOANS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>LOAN
AND SECURITY AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On
June 15, 2023 (the &#8220;Closing Date&#8221;), the Company entered into a Loan and Security Agreement (the &#8220;Loan and Security
Agreement&#8221;) with Avenue Capital Management II, L.P., as administrative agent and collateral agent (the &#8220;Agent&#8221;),
and the Lenders. Also on June 15, 2023, the Company entered into a Supplement to the Loan and Security Agreement (collectively with
the Agreement, the &#8220;Loan Agreement&#8221;) with the Agent and the Lenders. The Loan Agreement provides for senior secured term
loans (the &#8220;Loans&#8221;) in an aggregate principal amount up to $<span id="xdx_909_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__srt--RangeAxis__srt--MaximumMember_zR30ZaeDnxSj" title="Secured debt">40</span>
million, with (i) $<span id="xdx_904_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zN83NA1gGGvj" title="Secured debt">17.5</span>
million advanced on the Closing Date (&#8220;Tranche 1&#8221;), (ii) up to $<span id="xdx_903_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_ziI5Ef1sQESb" title="Secured debt">10</span>
million which may be advanced upon the request of the Company between April 1, 2024 and September 30, 2024, subject to the Company
having achieved total revenue derived from the sale of LungFit<sup>&#174;</sup> PH (other than licensing revenue) (&#8220;Product
Revenue&#8221;) for the three-month period prior to funding of not less than <span id="xdx_90A_ecustom--ProductRevenuePercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_zywBYhOPASx4" title="Product revenue percentage">85</span>%
of projected Product Revenue for such period (&#8220;Tranche 2&#8221;), and (iii) up to $<span id="xdx_907_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--DiscretionaryTrancheMember__srt--RangeAxis__srt--MaximumMember_zuPxYni3UNYg" title="Secured debt">12.5</span>
million which may be advanced after April 1, 2024 (the &#8220;Discretionary Tranche&#8221;), subject to (a) the Agent and Lenders
having received investment committee approval and (b) the Company and Lenders having mutually agreed to draw and fund, such amount.
The Loans are due and payable on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_zOjBmxC8lWP" title="Loan, maturity date">June
1, 2027</span> (the &#8220;Maturity Date&#8221;). The Loan principal is repayable in equal monthly installments beginning on January
1, 2025, with the possibility of deferring principal payments an <span id="xdx_90C_eus-gaap--DebtInstrumentPaymentTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zsacxDxI7ZKd" title="Principal payment term">additional
6 to 18 months</span> contingent upon the Company&#8217;s achievement of at least $<span id="xdx_909_eus-gaap--Revenues_pn6n6_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zdDbzwZLyiD7" title="Revenues">40</span>
million of Product Revenue in the fiscal year ending March 31, 2025, provided the Company has fully drawn Tranche 2. The Loans bear
interest at a rate per annum (subject to increase during an event of default) equal to the greater of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z4dJNUgGHZXj" title="Interest rate terms">(i)
the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%. The Company may, subject to
certain parameters, voluntarily prepay the Loans, in whole or in part, at any time. If prepayment occurs on or before the one-year
anniversary of the Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied
by 3.00%; if prepayment occurs after the one-year anniversary of the Closing Date and on or before the two-year anniversary of the
Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 2.00%; if
prepayment occurs after the two-year anniversary and on or before the three-year anniversary of the Closing Date, the Company is
required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 1.50%; and if prepayment occurs after the
three-year anniversary of the Closing Date and before the Maturity Date, the Company is required to pay a fee equal to the principal
amount of the Loans prepaid multiplied by 1.00%.</span> A final payment fee of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_ziLQxCdldVtd" title="Debt interest rate, stated percentage">3.50</span>%
of the principal amount of the Tranche 1 and Tranche 2 Loans is also due upon the Maturity Date or any earlier date of prepayment
(in the case of any partial prepayment, solely with respect to the principal amount being prepaid). The Loans are guaranteed by the
Company&#8217;s subsidiaries, Beyond Air Ltd. and Beyond Air Ireland Limited, and certain of the Company&#8217;s future subsidiaries
(collectively, the &#8220;Guarantors&#8221;). The Company&#8217;s obligations under the Loan Agreement and the guarantee of such
obligations are secured by a pledge of substantially all of the Company&#8217;s assets and have been or will be secured by a pledge
of substantially all of the assets of the Guarantors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Pursuant
to the Loan Agreement, the Company is subject to a financial covenant requiring the Company to maintain at all times $<span id="xdx_90E_ecustom--UnrestrictedCash_iI_pid_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z9p41BJxdG8" title="Unrestricted cash">5,000,000</span> in unrestricted
cash. The Loan Agreement also contains affirmative and negative covenants customary for financings of this type that, among other things,
limit the ability of the Company and its subsidiaries to (i) incur additional debt, guarantees or liens; (ii) pay any dividends; (iii)
enter into certain change of control transactions; (iv) sell, transfer, lease, license, or otherwise dispose of certain assets; (v) make
certain investments or loans; and (vi) engage in certain transactions with related persons, in each case, subject to certain exceptions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Loan Agreement also includes events of default customary for financings of this type, in certain cases subject to customary periods
to cure, following which the Agent may accelerate all amounts outstanding under the Loans. The Company granted the Lenders warrants
to purchase an aggregate of <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230615_zh6wZEhF8I95" title="Warrants to purchase">233,843</span>
shares of common stock at an exercise price of the lesser of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230615_zjjfLhB0gIo6">5.88</span>
or the price per share of our next bona fide round of equity financing before June 30, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company also granted the Lenders conversion rights for up to $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zlOKmPZr2d2i" title="Conversion principal amount">3.0</span>
million in aggregate of the principal amount in common stock at a price equal to <span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zbiFZM60jcZi" title="Conversion stock price">130</span>%
of the exercise price of the warrant (<span id="xdx_908_eus-gaap--ConversionOfStockSharesIssued1_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zl9dtzdjknoe" title="Conversion of shares">392,465</span>
shares of common stock at $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleStockPriceTrigger_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zC6d87gsgx7a" title="Conversion amount">7.644</span>),
for the life of the loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">The warrants are freestanding liability classified
financial instruments to which a portion of the debt proceeds were allocated to warrants and based on the warrants estimated fair value
at issuance. The remaining proceeds were allocated to the long-term debt. Costs allocated to the warrants were expensed immediately and
costs allocated to the debt are recorded as a debt discount and are amortized into interest expense over the life of the debt using the
effective interest method. The conversion feature was bifurcated from the debt and is accounted for as a derivative liability. (Note 2).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
11 LOANS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zrhPaZ3zjmFh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIExPQU5TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--ProceedsFromInterestReceived_pn5n6_c20230615__20230615_z1RyvINFS7M" title="Interest, net proceeds">15.8</span> million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;<span id="xdx_8B0_zHfebanjJFCk" style="display: none">SCHEDULE
OF MATURITY OF LONG TERM LOAN</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 1.5pt solid; color: Black; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Maturity
    of Long-Term Loan (in thousands)</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230630_zYDIme022f75" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30, 2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_maLTDzMWw_z8XE5rWDcTA1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 79%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,750</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_maLTDzMWw_zXOaEG2lMLg9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,000</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pn3n3_maLTDzMWw_zaVN2r1Un5q2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,000</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pn3n3_maLTDzMWw_zip31jR6EP99" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2028</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,750</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--LongTermDebt_iTI_pn3n3_mtLTDzMWw_zRiqZkBSgORh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Total</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,500</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p id="xdx_8AF_zBSBdw8DboN8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_zmqdqVWtNkf5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Components
of Loan and Security Agreement</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BE_zFf98aBoJSwd" style="display: none">SCHEDULE
OF LOAN AND SECURITY AGREEMENT</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230630_zjCxfqHvtNth" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230615_zu9gsnFMm7w1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            15, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023 (Closing)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentFaceAmount_iI_maDICAzDsI_zJMKzKDT6XZe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amount outstanding</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,500</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,500</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_msDICAzDsI_zTFzgz7Fx2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Debt discount</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,541</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,541</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iI_maDICAzDsI_zTzdU9bIGuui" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">57</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1292">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Final payment liability</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">613</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">613</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--DebtInstrumentCarryingAmount_iTI_mtDICAzDsI_z8ut1gTywKS6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,629</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,572</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-term debt.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669062944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsGLzGXshqE6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zcoiGCRgW1Nf">Basis
of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States (&#8220;U.S. GAAP&#8221;) for interim financial information and with the instructions to the Form 10-Q.
Accordingly, they do not include all the information and footnotes required to be presented for complete financial statements. The
accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring
items) which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented.
The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated financial statements
included in the Company&#8217;s Annual Report on Form 10-K for the year ended March 31, 2023 (the &#8220;2023 Annual Report&#8221;),
filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on June 22, 2023. The unaudited condensed
consolidated financial statements and related disclosures should be read in conjunction with the Company&#8217;s audited
consolidated financial statements and the related notes thereto included in the 2023 Annual Report on Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--ConsolidationPolicyTextBlock_z97iA9I1Hzmb" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_86A_zWSZXuWluG25">Principles
of Consolidation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These
consolidated financial statements include the accounts of the Company and the accounts of all of the Company&#8217;s subsidiaries
and a variable interest entity (&#8220;VIE&#8221;) for which the Company is the primary beneficiary. As the Company has both the
power to direct activities of Beyond Cancer that most significantly impact Beyond Cancer&#8217;s economic performance and the right
to receive benefits and losses that may potentially be significant, these financial statements are fully consolidated with those of
the Company. The non-controlling owners&#8217; <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230630__srt--OwnershipAxis__custom--BeyondCancerLtdMember_zH0QUSVGF7Da" title="Non-controlling owners interest">20</span>%
interest in Beyond Cancer&#8217;s net assets and result of operations is reported as &#8220;non-controlling interest&#8221; on the
Company&#8217;s consolidated balance sheets and as &#8220;net loss attributable to non-controlling interest&#8221; in the
Company&#8217;s condensed consolidated statements of operations and comprehensive loss. All intercompany balances and transactions
have been eliminated in the accompanying consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassifications</a></td>
<td class="text"><p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zr0RtsVDIc0l" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_860_z14phS2ZSKpe">Reclassifications</span>
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Certain
prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on the
reported results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_847_eus-gaap--UseOfEstimates_zCaMEXnE7Jsi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_865_zd862zCPCr0a">Use
of Estimates</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
preparation of financial statements in conformity with 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 differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates including accruals for
expenses under consulting, licensing agreements, and clinical trials, stock-based compensation, contingency recognition and the determination
of deferred tax attributes and the valuation allowance thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock', window );">Liquidity Risks and Uncertainties</a></td>
<td class="text"><p id="xdx_843_ecustom--LiquidityRisksAndUncertaintiesPolicyTextBlock_zSi3mvAwtja6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_866_zejtpnpz7eBl">Liquidity
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company used cash in operating activities of $<span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230401__20230630_zLJku3b4F1Cd">17.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
for the three months ended June 30, 2023, and has accumulated losses attributable to the stockholders of Beyond Air of $<span id="xdx_905_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230630_znw7dToX6WXl">193.6 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million.
The Company had cash, cash equivalents and marketable securities of $<span id="xdx_90F_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630_zg74oTSmez5a">57.0 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
as of June 30, 2023 ($<span id="xdx_903_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--BeyondCancerLtdMember_zaYGpWIQiTYj">38.2 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">million
excluding Beyond Cancer). Based on management&#8217;s current business plan, the Company estimates that its cash, cash equivalents
and marketable securities are sufficient to finance its operating requirements for at least one year from the date these condensed
consolidated financial statements were filed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s future capital needs and the adequacy of its available funds will depend on many factors, including, but not necessarily
limited to the success and costs of commercialization of the Company&#8217;s approved product and the actual cost and time necessary
for current and anticipated preclinical studies, clinical trials and other actions needed to obtain certification or regulatory approval
of the Company&#8217;s product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company entered into an At-The-Market Offering Sales Agreement, dated February 4, 2022 (the &#8220;2022 ATM&#8221;) for $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_z7otPw8hpbol" title="Proceeds from sale of equity">50</span> million.
The Company has $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zbQLEAyOOPGk" title="Proceeds from issuance or sale of equity">40.5</span> million available under this agreement as of June 30, 2023 (see Note 4).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company may be required to raise additional funds through equity or debt securities offerings or strategic collaboration and/or licensing
agreements in order to fund operations if it is unable to generate enough product or royalty revenues, if any. Such financing may not
be available on acceptable terms, or at all, and the Company&#8217;s failure to raise capital when needed could have a material adverse
effect on its strategic objectives, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_OtherRisksAndUncertaintiesPolicyTextBlock', window );">Other Risks and Uncertainties</a></td>
<td class="text"><p id="xdx_84B_ecustom--OtherRisksAndUncertaintiesPolicyTextBlock_z2cuPLC36b55" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span id="xdx_862_zCe4GgIIEkwl">Other
Risks and Uncertainties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company is subject to risks common to development and early-stage medical device companies including, but not limited to, new technological
innovations, certifications or regulatory approval, dependence on key personnel, protection of proprietary technology, compliance with
government regulations, product liability, uncertainty of market acceptance of approved products and the potential need to obtain additional
financing. The Company is also dependent on third-party suppliers and, in some cases, single-source suppliers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company&#8217;s products require approval or clearance from the FDA prior to commencement of commercial sales in the United States. There
can be no assurance that the Company&#8217;s products beyond LungFit<sup>&#174;</sup> PH in the U.S. will receive the required approvals
or clearances. Certifications, approvals or clearances are also required in foreign jurisdictions in which the Company may license or
sell its products. If the Company is denied such certifications or approvals or clearances or such certifications, approvals or clearances
are delayed, such denial or delay may have a material adverse impact on the Company&#8217;s results of operations, financial position
and liquidity. Further, there can be no assurance that the Company&#8217;s product will be accepted in the marketplace, nor can there
be any assurance that any future products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics,
or that such products will be successfully marketed, if at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zxD54FB7nbUk" 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_867_zbsHf0ypfxfc">Fair
Value Measurements</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"><b><i>&#160;</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">ASC
820, <i>Fair Value Measurements and Disclosures</i> (&#8220;ASC 820&#8221;), defines fair value as the price that would be received to
sell an asset, or paid to transfer a liability, in the principal or most advantageous market in an orderly transaction between market
participants on the measurement date. The fair value standard also establishes a three-level hierarchy, which requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based
upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1&#8212;inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2&#8212;inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived
valuations in which all significant inputs are observable for substantially the full term of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3&#8212;inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
June 30, 2023 and March 31, 2023, the Company&#8217;s financial instruments included cash and cash equivalents, restricted cash,
marketable securities, accounts payable, long term debt, liability classified warrants and derivative liabilities. The carrying
amounts reported in the accompanying condensed consolidated financial statements for cash and cash equivalents, restricted cash,
marketable securities approximate their respective fair values because of the short-term nature of these accounts. The carrying
value of the Company&#8217;s long term debt approximates fair value based on current interest rates for similar types of borrowings
and is in Level 2 of the fair value hierarchy. The liability classified warrants and derivative liabilities are each recorded at
their fair value and are Level 3 of the fair value hierarchy.</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">&#160;</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">&#160;</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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" 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 presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#8217;s assets and liabilities
that are measured at fair value on a recurring basis:</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">&#160;</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
fair value amounts at June 30, 2023 are:</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 id="xdx_8BD_z4xwwZh4vIIf" style="display: none">SCHEDULE
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<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">&#160;</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
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<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">&#160;</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>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Warrant liability</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table>

<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_8AC_zsJDVK5H5N59" 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">&#160;</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"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></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>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: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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</b> <b>(continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Level
3 Valuation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
common stock warrants issued in connection with the Loan and Security Agreement in June 2023 (Note 11) are recorded as a warrant
liability within the consolidated balance sheet at June 30, 2023 as the warrants contain certain settlement features that are not
indexed to the Company&#8217;s own stock. In addition, the conversion feature embedded within the long term debt required
bifurcation as certain adjustments to the conversion price were not indexed to the Company&#8217;s own stock and recorded as a
derivative liability. The warrants and derivative liability are remeasured each reporting period with the change in fair value
recorded to other income (expense) in the condensed consolidated statement of operations and comprehensive loss until the warrants
and derivative are exercised, expired, reclassified or otherwise settled. The significant assumptions used in valuing the warrants
and derivative were as follows:</span></p>

<p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" 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 id="xdx_8B7_zZKV46bTwAx1" style="display: none">SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES</span>&#160;</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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Derivative</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Expected term (in years)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants">5</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>Volatility</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Risk-free rate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate">3.9</span></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  </table>

<p id="xdx_8A6_zVxVFPuHDV49" 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">&#160;</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 id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" 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
table presented below is a summary of changes in the fair value of the Company&#8217;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):</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 id="xdx_8BD_zMQipwwR5eS7" style="display: none">SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES</span>&#160;</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="padding-bottom: 1.5pt; text-align: center; font-size: 11pt">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Derivative</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Issuances</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance">885</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance">1,361</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants">(324</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives">(512</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Balance at June 30, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants">561</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative">849</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AE_z9RKfkoJU1zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiabilityPolicyTextBlock', window );">Warrant Liability</a></td>
<td class="text"><p id="xdx_849_ecustom--WarrantLiabilityPolicyTextBlock_zwGV7ujRFOrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86A_zDRFJ63XiEmh">Warrant
Liability</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company classifies warrants as equity any contracts that (i) require physical settlement or net-share settlement or (ii) gives the Company
a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies
warrants as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net-cash settle the
contract if an event occurs and if that event is outside the control of the Company) or (ii) gives the counterparty a choice of net-cash
settlement or settlement in shares (physical settlement or net-share settlement). Such warrants are subject to remeasurement at each
condensed consolidated balance sheet date and any change in fair value is recognized as a component of other expense on the condensed
consolidated statements of operations. The Company will continue to adjust the liability for changes in fair value until the earlier
of the exercise or expiration of such warrants. At that time, the portion of the warrant liability related to warrants will be reclassified
to additional paid-in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesPolicyTextBlock', window );">Derivative Liability</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--DerivativesPolicyTextBlock_z1smRrcsoLui" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i><span id="xdx_86F_zJraxN566BDe">Derivative
Liability</span> </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives in accordance with ASC 815. For derivative financial instruments that are accounted for as assets or liabilities, the derivative
instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the
fair value reported in the condensed consolidated statements of operations and comprehensive loss. The classification of derivative instruments,
including whether such instruments should be recorded as assets or liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities classified in the condensed consolidated balance sheets as current or non-current based on whether or
not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Cash and Cash Equivalents, Short-Term Investments and Restricted Cash</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z3V4lgutt6h9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86A_zJPSEvtAhZR3">Cash
and Cash Equivalents, Short-Term Investments and Restricted Cash</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company considers all highly liquid investments with original maturities of three months or less at the date of purchase and an investment
in a U.S. government money market fund to be cash equivalents. The Company maintains its cash and cash equivalents in highly rated financial
institutions in Australia, Israel, Ireland and the U.S., the balances of which, at times, may exceed federally insured limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Marketable
securities include investment in fixed income bonds and U.S. Treasury securities that are considered to be highly liquid and easily tradeable.
The marketable securities are considered trading securities and are measured at fair value and are accounted for in accordance with ASC
320. The marketable securities are valued using inputs observable in active markets for identical securities and are therefore classified
as Level 1 within the Company&#8217;s fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As
of June 30, 2023 and March 31, 2023, restricted cash included approximately $<span id="xdx_901_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxSuZfFdmwn3" title="Restricted cash">2.7</span> million and $<span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20230331__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxswgDbKc3vc" title="Restricted cash">10.1</span> million, respectively. Restricted cash
declined by $<span id="xdx_90C_ecustom--DeclineInRestrictedCash_pn5n6_c20230401__20230630_zees42iGlrzl" title="Decline in restricted cash">7.4</span> million from March 31, 2023 to June 30, 2023, as a supersedeas bond held as collateral pending the outcome of the appeal
on <i>Empery Asset Master, Ltd., et. al. vs. AIT Therapeutics, Inc. </i>(the
&#8220;Empery Suit&#8221;) was released in satisfaction of judgement in April 2023. (Note 10).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p><p id="xdx_8A2_zINhrFKJye34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><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; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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&#8217;s condensed consolidated statements of cash flows for:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_z9cUc0bcTypd" style="display: none">SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,348</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,158</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,740</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right">10,129</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left">Total cash, cash equivalents and restricted cash</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">34,088</p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">39,287</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left">Marketable securities:</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Marketable
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,597</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">9,746</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">1,013</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,114</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,724</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">59,732</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">56,011</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
<p id="xdx_8AE_z0BriAlQ9spc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z9O5NMg5BDSl" style="display: none">SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Unrealized<br/>
                                            Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">13</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">9,746</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">62</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; 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: xdx2ixbrl0725">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    short-term marketable securities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"><span style="font-family: Times New Roman, Times, Serif">75</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p id="xdx_8A9_zI32bsfJslW3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All
marketable securities are A- or higher rated. <span id="xdx_904_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20230630_z8VV6k8XJTN1" 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; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zAsSLUNYmyI2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86D_zhgt0qkQqlY">Revenue
Recognition</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company recognizes revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for contracts with
customers, the Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance
obligation(s) in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligation(s)
in the contract and (v) recognize revenue when (or as) the Company satisfies the performance obligation(s). At contract inception, the
Company assesses the goods or services promised within each contract, assesses whether each promised good or service is distinct and
identifies those promised goods or services that are performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company will be required to use judgment to determine (a) the number of performance obligations based on the determination under step
(ii) above and whether those performance obligations are distinct from other performance obligations in the contract (b) the transaction
price under step (iii) above and (c) the stand-alone selling price for each performance obligation identified in the contract for the
allocation of the transaction price in step (iv) above. The Company will also be required to use judgment to determine whether variable
consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on an estimated
stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under contract are satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment Reporting</a></td>
<td class="text"><p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zhuJ6N36y8Cc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zgjw73dri00j">Segment
Reporting</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Commencing
with the creation of Beyond Cancer in November 2021, the Company&#8217;s operations became classified into two segments,
Beyond Air and Beyond Cancer. Each segment has its own management team, board of directors, corporate officers and legal entities. As
of June 30, 2023, Beyond Air, Inc. owns <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20230630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zHktu4vk88W8" title="Equity method ownership percentage">80%</span> of the common stock of Beyond Cancer. The segment reporting is based on the manner in which
the Company&#8217;s CEO as chief operating decision maker assesses performance and allocates resources across the organization. The Beyond
Air segment includes unallocated corporate expenses associated with the public company fees as well as all corporate related assets and
liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes segment financial information by business segment at June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Cancer</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cash,
    cash equivalents, marketable securities and certain restricted cash</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,921</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,812</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">59,732</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White">
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    other assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,785</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">527</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,312</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    liabilities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,000</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(901</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net
    assets</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,705</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
    interests</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial information by business segment at March 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z00WhOJgY64a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Cancer</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49A_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zGpI7YKbmAOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; text-align: left">Cash, cash equivalents, marketable securities and certain restricted cash</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,388</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">20,494</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">45,882</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">All other assets</td><td>&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,867</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,699</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,749</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,201</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(520</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,721</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,498</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-controlling interests</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0785">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_499_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z1YfQgSN9Mc7" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Cancer</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zZ6w4CxI4a82" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-left: 0pt">Revenue</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">59</p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">59</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White">
    <td style="width: 47%; color: Black; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Net loss for the
    three months ended June 30, 2023</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,256</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,799</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,055</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>


<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_496_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zLBhDbZ6L2Pd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Cancer</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_490_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zl1VrSJ5uvZ1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%">Revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White">
    <td>Net loss for the three months ended June 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(8,053</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(3,601</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(11,654</td><td style="text-align: left">)</td></tr>
  </table>

<p id="xdx_8AA_zLFaBXH3l0eg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>BEYOND
AIR, INC. AND ITS SUBSIDIARIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development</a></td>
<td class="text"><p id="xdx_845_eus-gaap--ResearchAndDevelopmentExpensePolicy_zKmkvMIBr20a" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_861_zZ0NvsZ2tOX7">Research
and Development</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Research
and development expenses are charged to the condensed consolidated statements of operations and comprehensive loss as incurred.
Research and development expenses include salaries, benefits, stock-based compensation and costs incurred by outside laboratories,
manufacturers, clinical research organizations, consultants, and accredited facilities in connection with preclinical studies and
clinical trials. Research and development expenses are partially offset by the benefit of tax incentive payments for qualified
research and development expenditures from the Australian tax authority (&#8220;AU Tax Rebates&#8221;). The Company does not record
AU Tax Rebates until payment is received due to the uncertainty of receipt. In the three months ended June 30, 2023 and June 30,
2022, the Company received $<span id="xdx_909_ecustom--TaxRebate_pn3n3_dxL_c20230401__20230630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zlIMstKuND83" title="Tax Rebate::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0807">0</span></span>
and $<span id="xdx_908_ecustom--TaxRebate_pn3n3_c20220401__20220630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zx14WqJOkMbf" title="Tax Rebate">182</span>
thousand, respectively, in AU Tax Rebates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-Based Compensation</a></td>
<td class="text"><p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zFnn0Cga1iyg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_867_zKdiRsUCKohh">Stock-Based
Compensation</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company measures the cost of employee and non-employee services received in exchange for an award of equity instruments based on the
grant date fair value of the award. Fair value for restricted stock unit awards is valued using the closing price of the
Company&#8217;s common stock on the date of grant. The grant date fair value is recognized over the requisite service period during
which an employee and non-employee is required to provide service in exchange for the award, using the accelerated method with each
tranche being expensed over its vesting period. The grant date fair value of employee and non-employee share options is estimated
using the Black-Scholes option pricing model. The risk-free interest rate assumptions were based upon the observed interest rates
appropriate for the expected term of the equity instruments. The expected dividend yield was assumed to be zero as the Company has
not paid any dividends since its inception and does not anticipate paying dividends in the foreseeable future. Starting in 2023,
Beyond Air solely used its own historical volatility as the  input for expected volatility, but due to  Beyond Cancer&#8217;s lack
of marketability, the Company utilizes the implied volatility based on an aggregate of guideline companies for expected volatility.
The Company uses the simplified method to estimate the expected term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Supplier Concentration</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--ConcentrationRiskDisclosureTextBlock_z9Iw7e6l3aBj" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i><span id="xdx_86C_z7YHLI6wS8qg">Supplier
Concentration</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company relies on third-party suppliers to provide materials for its devices and consumables. In the three months ended June 30, 2023,
the Company purchased approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zCMSRMuzKSdh" title="Concentration risk percentage">84%</span> of its materials from two third-party vendors, with these vendors representing <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zk7tCI025Gp4" title="Concentration risk percentage">65%</span> and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zyhbCeCfFbbg" title="Concentration risk percentage">19%</span>, respectively.
In the three months ended June 30, 2022, the Company purchased approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zRbx92PESmPc" title="Concentration risk percentage">69%</span> if its materials from two third-party vendors, with
these vendors representing <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zEG1uakzTzrd" title="Concentration risk percentage">41%</span> and <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zeGp8Pt24xtg" title="Concentration risk percentage">28%</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recently Adopted Accounting Standards</a></td>
<td class="text"><p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z8lJElzNKzoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i><span id="xdx_862_z4pWJ3LL0f95">Recently Adopted Accounting
Standards</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In August 2020, the FASB
issued ASU 2020-06,&#160;Debt&#8201;&#8212;&#8201;Debt with Conversion and Other Options (Subtopic 470-20), to address the complexity
associated with applying GAAP to certain financial instruments with characteristics of liabilities and equity, which the Company adopted
on April 1, 2023. ASU 2020-06 eliminated the beneficial conversion (and cash conversion) accounting models in ASC 470-20 that require
separate accounting for embedded conversion features, and simplified the settlement assessment to determine whether it qualifies for equity
classification.&#160;In addition, the new guidance requires entities to use the if-converted method to calculate earnings per share for
all convertible instruments and to include the effect of share settlement for instruments that may be settled in cash or shares. The Company
adopted ASU 2020-06 using the modified retrospective approach and applied the guidance to all financial instruments that were outstanding
as of the beginning of 2023. As the Company had not previously separated any financial instruments under the beneficial conversion or
cash conversion accounting models, there was no cumulative effect adjustment to the opening balance of retained earnings as a result of
adopting ASU 2020-06.</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Liquidity Risks and Uncertainties [Policy Text Block]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_LiquidityRisksAndUncertaintiesPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_OtherRisksAndUncertaintiesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other Risks and Uncertainties [Policy Text Block]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_OtherRisksAndUncertaintiesPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantLiabilityPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//275/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskDisclosureTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its derivative instruments and hedging activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 815<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(n))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1A<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesPolicyTextBlock</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 205<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483504/205-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PriorPeriodReclassificationAdjustmentDescription</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483044/730-10-05-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue from contract with customer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668905104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock', window );">SCHEDULE OF FAIR VALUE ON A RECURRING BASIS</a></td>
<td class="text"><p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" 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 presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#8217;s assets and liabilities
that are measured at fair value on a recurring basis:</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">&#160;</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
fair value amounts at June 30, 2023 are:</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 id="xdx_8BD_z4xwwZh4vIIf" style="display: none">SCHEDULE
OF FAIR VALUE ON A RECURRING BASIS</span>&#160;</span></p>

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    <td style="border-bottom: Black 1.5pt solid; text-align: center">(in thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
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    <td style="text-align: left">Marketable securities :</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="width: 40%; text-align: left; padding-left: 10pt">Corporate debt securities</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zsNziD5q5Qld" style="width: 11%; text-align: right" title="Corporate debt securities">1,606</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZ9e8G39fA2c" style="width: 11%; text-align: right" title="Corporate debt securities"><span style="-sec-ix-hidden: xdx2ixbrl0590">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRCh9UTW2GPk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">849</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zheNEH5aU3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities measured and recorded at fair value</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630_z9SV6csF4Nva" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value">1,410</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value">0</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2zizvartFD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value">1,410</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<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">&#160;</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
fair value amounts at March 31, 2023 are:</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">&#160;</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>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">(in thousands)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
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    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Marketable securities :</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 40%; font-size: 10pt; text-align: left; padding-left: 10pt">Corporate debt securities</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">1,597</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">1,597</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">-</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Government securities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">1,013</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">1,013</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">14,114</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">14,114</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Total assets measured and recorded at fair value</td><td style="font-size: 10pt">&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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<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>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock', window );">SCHEDULE OF VALUING THE WARRANTS AND DERIVATIVES</a></td>
<td class="text"><p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" 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 id="xdx_8B7_zZKV46bTwAx1" style="display: none">SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES</span>&#160;</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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Derivative</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Expected term (in years)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants">5</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>Volatility</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Risk-free rate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate">3.9</span></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  </table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock', window );">SCHEDULE OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES</a></td>
<td class="text"><p id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" 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
table presented below is a summary of changes in the fair value of the Company&#8217;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):</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 id="xdx_8BD_zMQipwwR5eS7" style="display: none">SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES</span>&#160;</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="padding-bottom: 1.5pt; text-align: center; font-size: 11pt">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Derivative</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Issuances</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance">885</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance">1,361</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants">(324</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives">(512</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Balance at June 30, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants">561</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative">849</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock', window );">SCHEDULE OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</a></td>
<td class="text"><p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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&#8217;s condensed consolidated statements of cash flows for:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_z9cUc0bcTypd" style="display: none">SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
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    <td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>March
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  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,348</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,740</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left">Total cash, cash equivalents and restricted cash</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">34,088</p></td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">39,287</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left">Marketable securities:</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td><td style="color: Black">&#160;</td>
    <td style="color: Black; text-align: left">&#160;</td><td style="color: Black; text-align: right">&#160;</td><td style="color: Black; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Marketable
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,597</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-left: 20pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">9,746</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right">1,013</td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,114</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total marketable securities</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,724</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total cash, cash equivalents, marketable securities and restricted cash</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">59,732</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">56,011</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesTextBlock', window );">SUMMARY OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</a></td>
<td class="text"><p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z9O5NMg5BDSl" style="display: none">SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Unrealized<br/>
                                            Gains and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(Losses)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Corporate
    debt securities</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">1,606</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">13</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">U.S. government
    securities</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">9,746</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"><span style="font-family: Times New Roman, Times, Serif">62</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Mutual
    fund (ultra-short-term income)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"><span style="font-family: Times New Roman, Times, Serif">14,292</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; 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: xdx2ixbrl0725">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
    short-term marketable securities</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"><span style="font-family: Times New Roman, Times, Serif">25,644</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"><span style="font-family: Times New Roman, Times, Serif">75</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">SCHEDULE OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT</a></td>
<td class="text"><p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following table summarizes segment financial information by business segment at June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Air</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
    Cancer</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_497_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zDbHeRdSbw0g" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Cash,
    cash equivalents, marketable securities and certain restricted cash</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,921</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,812</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Total
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  <tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial information by business segment at March 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Beyond Air</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 47%; text-align: left">Cash, cash equivalents, marketable securities and certain restricted cash</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">20,494</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,867</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,699</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,749</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,201</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(520</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,721</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,498</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-controlling interests</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0785">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,113</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Beyond
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  <tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White">
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 13%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,256</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 15%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,055</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>


<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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    <td style="text-align: left">$</td><td style="text-align: right">(3,601</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(11,654</td><td style="text-align: left">)</td></tr>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668913168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">SCHEDULE OF PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zYmTVJbYj1E9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Property
and equipment consist of the following:</span></p>

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OF PROPERTY AND EQUIPMENT</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
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    <td colspan="2" id="xdx_49B_20230630_zN2SrkaIPR7i" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20230331_zYMZAivKLdnl" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">March
    31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember_zfXMMtdL53Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    equipment</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,255</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,365</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgXJFqlG9Ebd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1nxImaVqSS1" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zxbXLV5wfoO7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669843152">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCKHOLDERS&#8217; EQUITY (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock', window );">SCHEDULE OF RESTRICTED STOCK AWARDS</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zaUfCS0I7Tj2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s restricted stock unit awards for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BF_z3pWKIgIlz1b" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            Of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Shares</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted
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                                            Fair </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
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    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630_zOsQdvAUErqi" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Unvested number of shares,  beginning balance"><span style="font-family: Times New Roman, Times, Serif">1,101,100</span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Forfeited</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230401__20230630_zEycgEzlRN05" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, forfeited"><span style="font-family: Times New Roman, Times, Serif">(6,800</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630_zsyG71wJkChf" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited"><span style="font-family: Times New Roman, Times, Serif">5.06</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unvested
    as of June 30, 2023</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230401__20230630_zBHA1EygGes9" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Unvested number of shares, ending balance"><span style="font-family: Times New Roman, Times, Serif">1,095,300</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230401__20230630_z2WfGla2QSV8" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, ending balance"><span style="font-family: Times New Roman, Times, Serif">6.79</span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">SCHEDULE OF FAIR VALUE OF OPTION</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z4oN18MlIItc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following was utilized to calculate the fair value of options on the date of grant:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_z1Atex2F11Ue" style="display: none">SCHEDULE
OF FAIR VALUE OF OPTION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 0pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free
    interest rate</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MinimumMember_zasVHBlnpdGi" title="Risk-free interest rate">3.5</span>
                                            &#8211; <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MaximumMember_zwOeWTCvscE1" title="Risk-free interest rate">3.9</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MinimumMember_zsPTQlk7ROIk" title="Risk-free interest rate">2.5</span>
                                            &#8211; <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MaximumMember_zLqjCGkeiRGd" title="Risk-free interest rate">3.4</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Air)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zIrHi5vYtc8i" title="Expected volatility">81.6</span>
                                            &#8211; <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zQYLTKwo07Ia" title="Expected volatility">82.7</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zokX79skdnWk" title="Expected volatility">88.6</span>
                                            - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zS08nYReTgu3" title="Expected volatility">89.1</span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    volatility (Beyond Cancer)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember_z1UY5l1F7me"><span style="-sec-ix-hidden: xdx2ixbrl1027">-</span></span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MinimumMember_zQ1i4F5A5XB9">95.3</span>-<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MaximumMember_zpZQbFq6fqx9">104.7</span></span></td><td style="padding-bottom: 0pt; color: Black; 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-bottom: 0pt; width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend
    yield</span></td><td style="padding-bottom: 0pt; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230401__20230630_zpkRAkZ6h6Il" title="Dividend yield">0</span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td>
    <td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220401__20220630_z6oKMzO9JNJh" title="Dividend yield">0</span></span></td><td style="padding-bottom: 0pt; width: 1%; color: Black; 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-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected
    terms (in years)</span></td><td style="padding-bottom: 0pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230401__20230630_zojCeZDzD9E6" title="Expected term (in years)">6.25</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 0pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220401__20220630_zkOWtgzFDjMf" title="Expected term (in years)">6.25</span></span></td><td style="padding-bottom: 0pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  </table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock', window );">SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zFiSoy5S6vg7" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following summarizes the components of stock-based compensation expense which included stock options and restricted stock units for the
three months ended June 30, 2023 and June 30, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zbUeNCxIB378" style="display: none">SCHEDULE
OF STOCK-BASED COMPENSATION EXPENSE</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%">
  <tr style="display: none; vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230401__20230630_zRZ1WLqA7bG" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_496_20220401__20220630_zGpQ4OJ9QvV4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three
    Months Ended</span></td><td style="color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(in
    thousands)</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">June
    30,</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zi30nyKzhhXh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,206</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zLDgWpUh0Jaa" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">General
    and administrative</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,699</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--ShareBasedCompensation_pn3n3_zyyotFeXuz7d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total
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  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">SUMMARY OF COMPANY&#8217;S OUTSTANDING WARRANTS</a></td>
<td class="text"><p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_ztQ3fPjWKI59" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the Company&#8217;s outstanding warrants as of June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BF_zBweM1qg2Uw" style="display: none">SUMMARY
OF COMPANY&#8217;S OUTSTANDING WARRANTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Warrant
    Holders</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Warrants</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic
                                            Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(in
                                            thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Date
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Expiration</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Third-party license
    agreement</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_z4ZcfkWIgQ46" style="width: 12%; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">208,333</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zPnLHH6AXDla" style="width: 12%; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">4.80</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zZMNtvNIH4U5" style="width: 10%; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 12%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90F_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_znBvVYnjneM5" title="Date of Expiration">January
                                            2024</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">March 2020 loan</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zzYYCEwI4uY2" style="color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">172,187</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_z0XIaxfKbeFd" style="color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">7.26</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zUf80k6mTgP" style="color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1064">-</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_900_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zsSlC1nR6bmg" title="Date of Expiration">March
                                            2025</span></span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">NitricGen
    agreement</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zKntyLVDdbd9" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">80,000</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zDWlbnpTUcr6" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">6.90</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zfm7Cl1R1v0a" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1072">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zu5PzcSis52c" title="Date of Expiration">January
                                            2028</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Avenue
    agreement</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zdhd9CIJbe1d" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">233,843</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_z1WBNkz34Kpb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">5.88</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zxnyRQ1lWOlf" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1080">-</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zbruyOnm20mj" title="Date of Expiration">June
                                            2028</span></span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630_ztjE8EUbfBg8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Warrants"><span style="font-family: Times New Roman, Times, Serif">694,363</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630_zwj45KvzPbK8" style="padding-bottom: 2.5pt; color: Black; text-align: right" title="Exercise Price"><span style="font-family: Times New Roman, Times, Serif">6.02</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630_zKIhgvGY0847" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Intrinsic Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1088">-</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember', window );">2013 Beyond Air Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">SCHEDULE OF STOCK OPTION ACTIVITY</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zqEP00tsxbg9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A
summary of the change in options for the three months ended June 30, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_8BC_zdqOTKDNCWq" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY&#160;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"></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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Exercise</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Price of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Contractual</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Life
of                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Aggregate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic
                                            </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(in
                                            thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Options
    outstanding as of April 1, 2023</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zoIEdJjBmgk8" style="width: 16%; color: Black; text-align: right" title="Number of options, outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">8,198,881</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zWpd488atmWj" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">5.83</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zygu4GYnmoij" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period">8.4</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zaCzbSVhofdf" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">8,306</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zBo54ZGRioHl" style="color: Black; text-align: right" title="Number of options outstanding granted"><span style="font-family: Times New Roman, Times, Serif">45,000</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpSzCqdF8C5l" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"><span style="font-family: Times New Roman, Times, Serif">5.61</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercised</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8eENmss094d" style="color: Black; text-align: right" title="Number of options outstanding exercised"><span style="font-family: Times New Roman, Times, Serif">(42,500</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7Xym2iyzcdg" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"><span style="font-family: Times New Roman, Times, Serif">5.10</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Forfeited</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxSKqOduL6V" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of options outstanding forfeited"><span style="font-family: Times New Roman, Times, Serif">(68,249</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxLFUWHlpNH5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"><span style="font-family: Times New Roman, Times, Serif">6.69</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Outstanding
    as of June 30, 2023</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8k4RoHp8T6k" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options, Outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">8,132,952</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z5JaiRBgCtIi" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">5.85</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zwMHHexbQ714" title="Weighted Average Remaining Contractual Life - Options, Outstanding at ending of period">7.7</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpfw42VtfGOe" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at ending of period"><span style="font-family: Times New Roman, Times, Serif">16</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Exercisable
    as of June 30, 2023</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z2EnilSCl6Wa" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"><span style="font-family: Times New Roman, Times, Serif">3,538,827</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zfvExtZOHOE2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"><span style="font-family: Times New Roman, Times, Serif">5.08</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zyIA213jjl4e" title="Weighted Average Remaining Contractual Life - Options, Exercisable">6.1</span></span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7N5zBr4Y4Nb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"><span style="font-family: Times New Roman, Times, Serif">16</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember', window );">2021 Beyond Cancer Ltd Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">SCHEDULE OF STOCK OPTION ACTIVITY</a></td>
<td class="text"><p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z1wzcxYWbog3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zrVjpbhCmob" style="display: none">SCHEDULE
OF STOCK OPTION ACTIVITY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</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="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Number
                                            of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Contractual</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Life
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Options</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Aggregate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Intrinsic</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>(thousands)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Options
    outstanding as of April 1, 2023</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z2KrMFVuSJ07" style="width: 16%; color: Black; text-align: right" title="Number of Options, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">3,817,000</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zKU05KoycDv9" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">2.88</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zN0qE0pYIvVe" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period">9.2</span></span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqTjLpER9lPh" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"><span style="font-family: Times New Roman, Times, Serif">23,486</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Granted</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zeJvbAaYwuYj" style="color: Black; text-align: right" title="Number of Options Outstanding, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0970">-</span></span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210401__20220331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z0T4Kd3g4XWj" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the changes in outstanding nonvested restricted stock units.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1D<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480483/718-10-35-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> 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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673633376">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER CURRENT ASSETS AND PREPAID EXPENSES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock', window );">SCHEDULE OF CURRENT ASSETS AND PREPAID EXPENSES</a></td>
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summary of current assets and prepaid expenses is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_zlDgxFaSIce5" style="display: none">SCHEDULE
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"></span></p>

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    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20230630_zYYG0IxUF6u4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">231</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--DemonstrationMaterialsMember_zPRhBp6BWTj4" style="vertical-align: bottom; background-color: White">
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">245</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455675399072">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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summary of the accrued expenses as of June 30, 2023 and March 31, 2023 is as follows (in thousands):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_zqtNrWAVKvR4" style="display: none">SUMMARY
OF ACCRUED EXPENSES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49D_20230630_zuUBv7GQD33h" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
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  <tr id="xdx_404_ecustom--VendorsResearchAndDevelopment_iI_pn3n3_maTSAEzACS_z7n62Kgs7wc9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">773</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">426</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maTSAEzACS_zqe4L07w9Yt" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional fees</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">868</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,221</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn3n3_maTSAEzACS_zHdxWGOPhsil" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Employee salaries and benefits</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,085</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">985</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_ecustom--ContingentLitigationAndSettlements_iI_pn3n3_maTSAEzACS_zfd6V3A6fR3l" style="vertical-align: bottom; background-color: White">
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Contingent litigation and settlements
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,946</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,298</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Circassia settlement &#8211;
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,500</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,500</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of accrued liabilities.</p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455675399072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock', window );">SCHEDULE OF POTENTIAL ANTI-DILUTIVE SECURITIES</a></td>
<td class="text"><p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqjWwUJxz73k" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zpZSKu9Pi8h2" style="display: none">SCHEDULE
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<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"></p>

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    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_491_20220401__20220630_znr6wiRP4fGl" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2022</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXCsgIjQb0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">694,363</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zLWogN7foufl" style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,095,300</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">Loan and Security &#8211; conversion feature</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">392,465</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zcMjwvQFYeQd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673576608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOANS (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock', window );">SCHEDULE OF MATURITY OF LONG TERM LOAN</a></td>
<td class="text"><p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zrhPaZ3zjmFh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The
Company received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIExPQU5TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--ProceedsFromInterestReceived_pn5n6_c20230615__20230615_z1RyvINFS7M" title="Interest, net proceeds">15.8</span> million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;<span id="xdx_8B0_zHfebanjJFCk" style="display: none">SCHEDULE
OF MATURITY OF LONG TERM LOAN</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
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    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Total</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
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<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock', window );">SCHEDULE OF LOAN AND SECURITY AGREEMENT</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_zmqdqVWtNkf5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Components
of Loan and Security Agreement</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</span><span id="xdx_8BE_zFf98aBoJSwd" style="display: none">SCHEDULE
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
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    <td style="color: Black; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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                                            30, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_494_20230615_zu9gsnFMm7w1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>June
                                            15, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>2023 (Closing)</b></span></p></td><td style="padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="width: 60%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amount outstanding</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,500</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,500</span></td><td style="width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr id="xdx_406_eus-gaap--DebtInstrumentCarryingAmount_iTI_mtDICAzDsI_z8ut1gTywKS6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,629</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="color: Black"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,572</span></td><td style="color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of maturity and sinking fund requirement for long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455672983376">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>ORGANIZATION AND BUSINESS (Details Narrative)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Nov. 04, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=XAIR_BeyondCancerLtdMember', window );">Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=XAIR_BeyondCancerLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=XAIR_BeyondCancerLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<title></title>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455663450048">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF FAIR VALUE ON A RECURRING BASIS (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">$ 25,644<span></span>
</td>
<td class="nump">$ 16,724<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="nump">561<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="nump">849<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total liabilities measured and recorded at fair value</a></td>
<td class="nump">1,410<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">25,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total liabilities measured and recorded at fair value</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total liabilities measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total liabilities measured and recorded at fair value</a></td>
<td class="nump">1,410<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">1,606<span></span>
</td>
<td class="nump">1,597<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">1,606<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">9,746<span></span>
</td>
<td class="nump">$ 1,013<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">9,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember', window );">Mutual Funds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">14,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember', window );">Mutual Funds [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="nump">14,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember', window );">Mutual Funds [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember', window );">Mutual Funds [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total assets measured and recorded at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember', window );">Warrant Liability [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="nump">561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember', window );">Warrant Liability [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember', window );">Warrant Liability [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember', window );">Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrant liability</a></td>
<td class="nump">561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember', window );">Derivative Liability [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="nump">849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember', window );">Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember', window );">Derivative Liability [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember', window );">Derivative Liability [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative liability</a></td>
<td class="nump">$ 849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_BifurcatedDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Bifurcated derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_BifurcatedDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrant liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesFairValueDisclosure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial and nonfinancial obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesFairValueDisclosure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=XAIR_MutualFundsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=XAIR_WarrantLiabilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=XAIR_DerivativeLiabilityMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455672988800">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF VALUING THE WARRANTS AND DERIVATIVES (Details)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputExpectedTermMember', window );">Measurement Input, Expected Term [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Expected term warrants</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DerivativeLiabilityTerm', window );">Expected term derivatives</a></td>
<td class="text">4 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember', window );">Measurement Input, Price Volatility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingMeasurementInput', window );">Warrants risk free rate</a></td>
<td class="nump">73<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilityMeasurementInput', window );">Derivative risk free rate</a></td>
<td class="nump">73<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputRiskFreeInterestRateMember', window );">Measurement Input, Risk Free Interest Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingMeasurementInput', window );">Warrants risk free rate</a></td>
<td class="nump">3.9<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilityMeasurementInput', window );">Derivative risk free rate</a></td>
<td class="nump">3.9<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_DerivativeLiabilityTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_DerivativeLiabilityTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilityMeasurementInput">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of input used to measure derivative liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeLiabilityMeasurementInput</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstandingMeasurementInput">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of input used to measure outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstandingMeasurementInput</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstandingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstandingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputExpectedTermMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputExpectedTermMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputRiskFreeInterestRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputRiskFreeInterestRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455662956272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsLiability', window );">Warrants issuance</a></td>
<td class="nump">$ 885<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DerivativeLiability', window );">Derivative issuance</a></td>
<td class="nump">1,361<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfWarrantLiability', window );">Change in fair value of warrants</a></td>
<td class="num">(324)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ChangeInFairValueOfDerivativeLiability', window );">Change in fair value of derivatives</a></td>
<td class="num">(512)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantLiability', window );">Warrants</a></td>
<td class="nump">561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_BifurcatedDerivative', window );">Derivative</a></td>
<td class="nump">$ 849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_BifurcatedDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Bifurcated derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_BifurcatedDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfDerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfDerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ChangeInFairValueOfWarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ChangeInFairValueOfWarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_DerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_DerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrant liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantsLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantsLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<head>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455667425104">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 31,348<span></span>
</td>
<td class="nump">$ 29,158<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashCurrent', window );">Restricted cash</a></td>
<td class="nump">2,740<span></span>
</td>
<td class="nump">10,129<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalents', window );">Total cash, cash equivalents and restricted cash</a></td>
<td class="nump">34,088<span></span>
</td>
<td class="nump">39,287<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total marketable securities</a></td>
<td class="nump">25,644<span></span>
</td>
<td class="nump">16,724<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Total cash, cash equivalents, marketable securities and restricted cash</a></td>
<td class="nump">59,732<span></span>
</td>
<td class="nump">56,011<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=XAIR_MarketableDebtSecuritiesMember', window );">Marketable Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total marketable securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total marketable securities</a></td>
<td class="nump">1,606<span></span>
</td>
<td class="nump">1,597<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total marketable securities</a></td>
<td class="nump">9,746<span></span>
</td>
<td class="nump">1,013<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_MutualFundMember', window );">Mutual Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Total marketable securities</a></td>
<td class="nump">$ 14,292<span></span>
</td>
<td class="nump">$ 14,114<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsAndShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455669030720">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUMMARY OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">$ 25,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,724<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss', window );">Total short-term marketable securities, Unrealized gains and (losses)</a></td>
<td class="nump">75<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">1,606<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,597<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member] | Short-Term Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">1,606<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss', window );">Total short-term marketable securities, Unrealized gains and (losses)</a></td>
<td class="nump">13<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">9,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,013<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member] | Short-Term Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">9,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss', window );">Total short-term marketable securities, Unrealized gains and (losses)</a></td>
<td class="nump">62<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_MutualFundMember', window );">Mutual Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">14,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14,114<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_MutualFundMember', window );">Mutual Fund [Member] | Short-Term Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">14,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss', window );">Total short-term marketable securities, Unrealized gains and (losses)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesHeldtomaturityAllowanceForCreditLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) on investment in marketable security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesUnrealizedGainLoss</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentTypeAxis=us-gaap_ShortTermInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentTypeAxis=us-gaap_ShortTermInvestmentsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_MutualFundMember</td>
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<td></td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<TYPE>XML
<SEQUENCE>42
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455662610688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents, marketable securities and certain restricted cash</a></td>
<td class="nump">$ 59,732,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 56,011,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">73,044,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">68,749,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="num">(33,901,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(26,721,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Non-controlling interests</a></td>
<td class="nump">3,688,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,113,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss for the three months ended June 30, 2022</a></td>
<td class="num">(14,095,000)<span></span>
</td>
<td class="num">$ (10,934,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BusinessSegmentMember', window );">Business Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents, marketable securities and certain restricted cash</a></td>
<td class="nump">59,732,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">45,882,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">All other assets</a></td>
<td class="nump">13,312,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,867,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">73,044,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">68,749,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="num">(33,901,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(26,721,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_NetAssets', window );">Net assets</a></td>
<td class="nump">39,143,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,028,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Non-controlling interests</a></td>
<td class="nump">3,688,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,113,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">59<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss for the three months ended June 30, 2022</a></td>
<td class="num">(15,055,000)<span></span>
</td>
<td class="num">(11,654,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BusinessSegmentMember', window );">Business Segment [Member] | Beyond Air [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents, marketable securities and certain restricted cash</a></td>
<td class="nump">40,921,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,388,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">All other assets</a></td>
<td class="nump">12,785,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,310,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">53,706,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47,699,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="num">(33,000,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(26,201,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_NetAssets', window );">Net assets</a></td>
<td class="nump">20,705,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,498,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Non-controlling interests</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">59<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss for the three months ended June 30, 2022</a></td>
<td class="num">(10,256,000)<span></span>
</td>
<td class="num">(8,053,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BusinessSegmentMember', window );">Business Segment [Member] | Beyond Cancer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents, marketable securities and certain restricted cash</a></td>
<td class="nump">18,812,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,494,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">All other assets</a></td>
<td class="nump">527,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">557,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">19,339,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,051,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="num">(901,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(520,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_NetAssets', window );">Net assets</a></td>
<td class="nump">18,438,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,530,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Non-controlling interests</a></td>
<td class="nump">3,688,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,113,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss for the three months ended June 30, 2022</a></td>
<td class="num">$ (4,799,000)<span></span>
</td>
<td class="num">$ (3,601,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_NetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_NetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsAndShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsAndShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=XAIR_BusinessSegmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=XAIR_BeyondAirMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=XAIR_BeyondAirMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=XAIR_BeyondCancerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=XAIR_BeyondCancerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455670266784">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (Details Narrative) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 04, 2022</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Nov. 04, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net Cash Provided by (Used in) Operating Activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 17,153<span></span>
</td>
<td class="nump">$ 6,840<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained Earnings (Accumulated Deficit)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">193,550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 179,455<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_CashAndCashEquivalentsAndMarketableSecurities', window );">Cash and cash equivalents and marketable securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">57,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_DeclineInRestrictedCash', window );">Decline in restricted cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesNoncurrent', window );">Marketable securities non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember', window );">Accounts Payable [Member] | Supplier Concentration Risk [Member] | Two Third-party Vendors [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">84.00%<span></span>
</td>
<td class="nump">69.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember', window );">Accounts Payable [Member] | Supplier Concentration Risk [Member] | Third-Party Vendor One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65.00%<span></span>
</td>
<td class="nump">41.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember', window );">Accounts Payable [Member] | Supplier Concentration Risk [Member] | Third-Party Vendor Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19.00%<span></span>
</td>
<td class="nump">28.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_AustralianTaxationOfficeMember', window );">Australian Taxation Office [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_TaxRebate', window );">Tax Rebate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=XAIR_BeyondCancerLtdMember', window );">Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity method ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=XAIR_ContractManufacturerMember', window );">Contract Manufacturer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_AtTheMarketEquityOfferingMember', window );">At-The-Market Equity Offering Sales Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Proceeds from issuance or sale of equity</a></td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="nump">40,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=XAIR_BeyondCancerLtdMember', window );">Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_CashAndCashEquivalentsAndMarketableSecurities', window );">Cash and cash equivalents and marketable securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 38,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=XAIR_BeyondCancerLtdMember', window );">Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Non-controlling owners interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_CashAndCashEquivalentsAndMarketableSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash and cash equivalents and marketable securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_CashAndCashEquivalentsAndMarketableSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_DeclineInRestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decline in restricted cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_DeclineInRestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_TaxRebate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tax rebate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_TaxRebate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-21<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-20<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-18<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOrSaleOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=XAIR_ThirdPartyVendorOneMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_AustralianTaxationOfficeMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=XAIR_BeyondCancerLtdMember</td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=XAIR_ContractManufacturerMember</td>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668712448">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">$ 7,056<span></span>
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<td class="nump">$ 6,256<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated depreciation</a></td>
<td class="num">(1,583)<span></span>
</td>
<td class="num">(1,254)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">&#160;Property and equipment, net</a></td>
<td class="nump">5,474<span></span>
</td>
<td class="nump">5,003<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_ClinicalAndMedicalEquipmentMember', window );">Clinical and Medical Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">1,255<span></span>
</td>
<td class="nump">1,365<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_EquipmentDeployableAsPartOfServiceOfferingMember', window );">Equipment Deployable as Part of Service Offering [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">3,907<span></span>
</td>
<td class="nump">3,027<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember', window );">Computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">801<span></span>
</td>
<td class="nump">779<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture and Fixtures [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">513<span></span>
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<td class="nump">505<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">&#160;Property and equipment, gross</a></td>
<td class="nump">$ 581<span></span>
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<td class="nump">$ 581<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_ClinicalAndMedicalEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_ClinicalAndMedicalEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_EquipmentDeployableAsPartOfServiceOfferingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=XAIR_EquipmentDeployableAsPartOfServiceOfferingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455673616160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation, Depletion and Amortization, Nonproduction</a></td>
<td class="nump">$ 309<span></span>
</td>
<td class="nump">$ 121<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455667412608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF RESTRICTED STOCK AWARDS (Details)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jun. 30, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Unvested number of shares, beginning balance | shares</a></td>
<td class="nump">1,101,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, beginning balance | $ / shares</a></td>
<td class="nump">$ 6.78<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Number of shares, granted | shares</a></td>
<td class="nump">1,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, granted | $ / shares</a></td>
<td class="nump">$ 5.65<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Number of shares, vested | shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, vested | $ / shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod', window );">Number of shares, forfeited | shares</a></td>
<td class="num">(6,800)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, forfeited | $ / shares</a></td>
<td class="nump">$ 5.06<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Unvested number of shares, ending balance | shares</a></td>
<td class="nump">1,095,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, ending balance | $ / shares</a></td>
<td class="nump">$ 6.79<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455671507600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember', window );">2013 Beyond Air Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Options, Outstanding at beginning of period</a></td>
<td class="nump">8,198,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Outstanding at beginning of period</a></td>
<td class="nump">$ 5.83<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted average remaining contractual life - options, outstanding at end of period</a></td>
<td class="text">7 years 8 months 12 days<span></span>
</td>
<td class="text">8 years 4 months 24 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding at beginning of period</a></td>
<td class="nump">$ 8,306<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of Options Outstanding, Granted</a></td>
<td class="nump">45,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Granted</a></td>
<td class="nump">$ 5.61<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Number of Options Outstanding, Exercised</a></td>
<td class="num">(42,500)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Exercised</a></td>
<td class="nump">$ 5.10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Options Outstanding, Forfeited</a></td>
<td class="num">(68,249)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Forfeited</a></td>
<td class="nump">$ 6.69<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding at ending of period</a></td>
<td class="nump">8,132,952<span></span>
</td>
<td class="nump">8,198,881<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Outstanding at ending of period</a></td>
<td class="nump">$ 5.85<span></span>
</td>
<td class="nump">$ 5.83<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding at end of period</a></td>
<td class="nump">$ 16<span></span>
</td>
<td class="nump">$ 8,306<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Options Outstanding, Exercisable</a></td>
<td class="nump">3,538,827<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Exercisable</a></td>
<td class="nump">$ 5.08<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted average remaining contractual life - options, exercisable</a></td>
<td class="text">6 years 1 month 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Aggregate Intrinsic Value, Exercisable</a></td>
<td class="nump">$ 16<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember', window );">2021 Beyond Cancer Ltd Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Options, Outstanding at beginning of period</a></td>
<td class="nump">3,817,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Outstanding at beginning of period</a></td>
<td class="nump">$ 2.88<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted average remaining contractual life - options, outstanding at end of period</a></td>
<td class="text">9 years<span></span>
</td>
<td class="text">9 years 2 months 12 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding at beginning of period</a></td>
<td class="nump">$ 23,486<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of Options Outstanding, Granted</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Number of Options Outstanding, Exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Options Outstanding, Forfeited</a></td>
<td class="num">(113,875)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Forfeited</a></td>
<td class="nump">$ 5.22<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding at ending of period</a></td>
<td class="nump">3,703,125<span></span>
</td>
<td class="nump">3,817,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Outstanding at ending of period</a></td>
<td class="nump">$ 2.81<span></span>
</td>
<td class="nump">$ 2.88<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding at end of period</a></td>
<td class="nump">$ 23,012<span></span>
</td>
<td class="nump">$ 23,486<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Options Outstanding, Exercisable</a></td>
<td class="nump">464,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted Average Exercise Price - Options, Exercisable</a></td>
<td class="nump">$ 3.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted average remaining contractual life - options, exercisable</a></td>
<td class="text">8 years 6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Aggregate Intrinsic Value, Exercisable</a></td>
<td class="nump">$ 2,705<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1D<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480483/718-10-35-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of non-option equity instruments exercised by participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=XAIR_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455670441360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF FAIR VALUE OF OPTION (Details)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">6 years 3 months<span></span>
</td>
<td class="text">6 years 3 months<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BeyondCancerLtdMember', window );">Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Beyond Air [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">81.60%<span></span>
</td>
<td class="nump">88.60%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">95.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">3.90%<span></span>
</td>
<td class="nump">3.40%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Beyond Air [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">82.70%<span></span>
</td>
<td class="nump">89.10%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Beyond Cancer Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104.70%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BeyondCancerLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=XAIR_BeyondCancerLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=XAIR_BeyondAirMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=XAIR_BeyondAirMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455674481712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Total stock-based compensation expense</a></td>
<td class="nump">$ 6,115<span></span>
</td>
<td class="nump">$ 4,624<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember', window );">Research and Development Expense [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Total stock-based compensation expense</a></td>
<td class="nump">1,206<span></span>
</td>
<td class="nump">925<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember', window );">General and Administrative Expense [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Total stock-based compensation expense</a></td>
<td class="nump">$ 4,911<span></span>
</td>
<td class="nump">$ 3,699<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668212288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUMMARY OF COMPANY&#8217;S OUTSTANDING WARRANTS (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 15, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Number of Warrants</a></td>
<td class="nump">694,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="nump">$ 6.02<span></span>
</td>
<td class="nump">$ 5.88<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Intrinsic Value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_ThirdPartyLicenseAgreementMember', window );">Third Party License Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Number of Warrants</a></td>
<td class="nump">208,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="nump">$ 4.80<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Intrinsic Value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsExpirationDateDescription', window );">Date of Expiration</a></td>
<td class="text">January
                                            2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_MarchTwoThousandTwentyMember', window );">March 2020 loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Number of Warrants</a></td>
<td class="nump">172,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="nump">$ 7.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Intrinsic Value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsExpirationDateDescription', window );">Date of Expiration</a></td>
<td class="text">March
                                            2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember', window );">NitricGen Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Number of Warrants</a></td>
<td class="nump">80,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="nump">$ 6.90<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Intrinsic Value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsExpirationDateDescription', window );">Date of Expiration</a></td>
<td class="text">January
                                            2028<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_AvenueCapitalMember', window );">Avenue Capital [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Number of Warrants</a></td>
<td class="nump">233,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="nump">$ 5.88<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Intrinsic Value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_WarrantsExpirationDateDescription', window );">Date of Expiration</a></td>
<td class="text">June
                                            2028<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_WarrantsExpirationDateDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrants expiration date description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_WarrantsExpirationDateDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 808<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479402/808-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Intrinsic value of outstanding award under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_ThirdPartyLicenseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_ThirdPartyLicenseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_MarchTwoThousandTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_MarchTwoThousandTwentyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_AvenueCapitalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_AvenueCapitalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455670375376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCKHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 04, 2022</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Jun. 15, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Nov. 03, 2022</div></th>
<th class="th"><div>Dec. 01, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Proceeds from common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 217<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Shares authorized for issuance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Employee benefits and share based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 714<span></span>
</td>
<td class="nump">$ 694<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_UnrecognizedCompensationCost', window );">Unrecognized compensation cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Weighted average remaining service period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 10 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Number of warrants issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">233,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Number of warrants exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember', window );">Restricted Stock Units (RSUs) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Stock option vesting term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_BeyondAirEquityIncentivePlanMember', window );">Beyond Air Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Stock options excercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandThirteenBAPlanMember', window );">Two Thousand Thirteen B A Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Shares authorized for issuance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_CommonStockSharesAvailable', window );">Common stock shares available</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">412,450<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember', window );">2021 Beyond Cancer Ltd Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Stock options excercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">464,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Stock option vesting term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Weighted average remaining service period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 8 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights', window );">Stock option vesting term, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The
vesting terms of the options issued under the 2021 BC Plan are generally four years and expire ten
years from the grant date.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Stock option shares authorized for issuance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Number of shares available for grant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">296,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized', window );">Unrecognized stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Number of warrants exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=XAIR_TwoThousandThirteenEquityIncentivePlanMember', window );">2013 BA Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Weighted average remaining service period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 8 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized', window );">Unrecognized stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted average fair value of options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4.08<span></span>
</td>
<td class="nump">$ 4.22<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_AtTheMarketEquityOfferingMember', window );">At-The-Market Equity Offering Sales Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Proceeds from issuance sale of equity</a></td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="nump">$ 40,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_FeesPaidPercentage', window );">Fees paid percentage</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockConsiderationReceivedOnTransaction', window );">Sale of Stock, Consideration Received on Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of Stock, Number of Shares Issued in Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">930,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_AvenueCapitalMember', window );">Avenue Capital [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Number of warrants issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">233,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_CommonStockSharesAvailable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_CommonStockSharesAvailable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_FeesPaidPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fees paid percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_FeesPaidPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_UnrecognizedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_UnrecognizedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost not yet recognized for nonvested award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOrSaleOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockConsiderationReceivedOnTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash received on stock transaction after deduction of issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockConsiderationReceivedOnTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of service or performance condition required to be met for earning right to award under share-based payment arrangement. Includes, but is not limited to, combination of market, performance or service condition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of non-option equity instruments exercised by participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares authorized for issuance under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_WarrantMember</td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember</td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=XAIR_TwoThousandThirteenBAPlanMember</td>
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<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=XAIR_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=XAIR_TwoThousandThirteenEquityIncentivePlanMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455671072160">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF CURRENT ASSETS AND PREPAID EXPENSES (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">$ 1,823<span></span>
</td>
<td class="nump">$ 1,850<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember', window );">Research and Development Expense [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">332<span></span>
</td>
<td class="nump">128<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_InsuranceMember', window );">Insurance [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">637<span></span>
</td>
<td class="nump">908<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidRentsAndTenantImprovementMember', window );">Prepaid Rents And Tenant Improvement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">54<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidMarketingMaterialsMember', window );">Prepaid Marketing Materials [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">39<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_ValueAddedTaxReceivableMember', window );">Value Added Tax Receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">213<span></span>
</td>
<td class="nump">231<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_DemonstrationMaterialsMember', window );">Demonstration Materials [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">264<span></span>
</td>
<td class="nump">245<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=XAIR_OtherMember', window );">Other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">$ 283<span></span>
</td>
<td class="nump">$ 337<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_InsuranceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_InsuranceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidRentsAndTenantImprovementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidRentsAndTenantImprovementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidMarketingMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_PrepaidMarketingMaterialsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_ValueAddedTaxReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_ValueAddedTaxReceivableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_DemonstrationMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_DemonstrationMaterialsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=XAIR_OtherMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=XAIR_OtherMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668917824">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SUMMARY OF ACCRUED EXPENSES (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_VendorsResearchAndDevelopment', window );">Research and development</a></td>
<td class="nump">$ 773<span></span>
</td>
<td class="nump">$ 426<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedProfessionalFeesCurrent', window );">Professional fees</a></td>
<td class="nump">868<span></span>
</td>
<td class="nump">1,221<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrent', window );">Employee salaries and benefits</a></td>
<td class="nump">1,085<span></span>
</td>
<td class="nump">985<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ContingentLitigationAndSettlements', window );">Contingent litigation and settlements (Note 10)</a></td>
<td class="nump">2,946<span></span>
</td>
<td class="nump">10,298<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_CircassiaSettlementCurrent', window );">Circassia settlement &#8211; current portion (Note 8)</a></td>
<td class="nump">3,500<span></span>
</td>
<td class="nump">3,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Other</a></td>
<td class="nump">228<span></span>
</td>
<td class="nump">184<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_TotalShorttermAccruedExpense', window );">Total short-term accrued expenses</a></td>
<td class="nump">9,401<span></span>
</td>
<td class="nump">16,613<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_AccruedCircassiaSettlementLongTerm', window );">Accrued Circassia Settlement - long term portion (Note 8)</a></td>
<td class="nump">4,500<span></span>
</td>
<td class="nump">4,500<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLongTermDebt', window );">Total other long-term liabilities</a></td>
<td class="nump">$ 4,500<span></span>
</td>
<td class="nump">$ 4,500<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_AccruedCircassiaSettlementLongTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accrued Circassia Settlement Long Term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_AccruedCircassiaSettlementLongTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_CircassiaSettlementCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Circassia Settlement Current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_CircassiaSettlementCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ContingentLitigationAndSettlements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contingent Litigation and Settlements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ContingentLitigationAndSettlements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_TotalShorttermAccruedExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total short-term accrued expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_TotalShorttermAccruedExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_VendorsResearchAndDevelopment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Research and development.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_VendorsResearchAndDevelopment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedProfessionalFeesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedProfessionalFeesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PayablesAndAccrualsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PayablesAndAccrualsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<head>
<title></title>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455663523888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF POTENTIAL ANTI-DILUTIVE SECURITIES (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">10,315,080<span></span>
</td>
<td class="nump">6,917,876<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesIssued1', window );">Loan and Security &#8211; conversion feature</a></td>
<td class="nump">392,465<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">694,363<span></span>
</td>
<td class="nump">460,520<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember', window );">Equity Option [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">8,132,952<span></span>
</td>
<td class="nump">5,507,756<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">1,095,300<span></span>
</td>
<td class="nump">949,600<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesIssued1</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_RestrictedStockMember</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455663419600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSE AGREEMENT (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 25, 2021</div></th>
<th class="th"><div>Jul. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualPayments', window );">Loss Contingency Accrual, Payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent', window );">Accrued Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8.0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_SettlementAgreementMember', window );">Settlement Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_RoyaltyPaymentPercentage', window );">Royalty payment percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_SettlementAgreementMember', window );">Settlement Agreement [Member] | Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty', window );">Litigation Settlement, Amount Awarded to Other Party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4.5<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_SettlementAgreementMember', window );">Settlement Agreement [Member] | Cricassia Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRoyalties', window );">Payments for Royalties</a></td>
<td class="nump">$ 6.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=XAIR_ThreeInstallmentsMember', window );">Three Installments [Member] | Settlement Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty', window );">Litigation Settlement, Amount Awarded to Other Party</a></td>
<td class="nump">10.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=XAIR_FirstPaymentMember', window );">First Payment [Member] | Settlement Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty', window );">Litigation Settlement, Amount Awarded to Other Party</a></td>
<td class="nump">2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=XAIR_FirstAnniversaryMember', window );">First Anniversary [Member] | Settlement Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty', window );">Litigation Settlement, Amount Awarded to Other Party</a></td>
<td class="nump">3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=XAIR_SecondAnniversaryMember', window );">Second Anniversary [Member] | Settlement Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty', window );">Litigation Settlement, Amount Awarded to Other Party</a></td>
<td class="nump">$ 4.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_RoyaltyPaymentPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Royalty payment percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_RoyaltyPaymentPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LitigationSettlementAmountAwardedToOtherParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount awarded to other party in judgment or settlement of litigation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LitigationSettlementAmountAwardedToOtherParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow reducing loss contingency liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyAccrualPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRoyalties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for royalties during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRoyalties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_SettlementAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_SettlementAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=XAIR_CricassiaLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=XAIR_CricassiaLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=XAIR_ThreeInstallmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=XAIR_ThreeInstallmentsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=XAIR_FirstPaymentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=XAIR_FirstPaymentMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=XAIR_FirstAnniversaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=XAIR_FirstAnniversaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=XAIR_SecondAnniversaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=XAIR_SecondAnniversaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<head>
<title></title>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455670462224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>GRANT COLLABORATION AGREEMENT (Details Narrative) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 10, 2021</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrantsReceivable', window );">Grants Receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 425<span></span>
</td>
<td class="nump">$ 420<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=XAIR_CysticFibrosisFoundationMember', window );">Cystic Fibrosis Foundation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrantsReceivable', window );">Grants Receivable</a></td>
<td class="nump">$ 2,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_GrantsReductionExpense', window );">Grants reduction expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ReductionOfResearchAndDevelopmentExpenses', window );">Research and development expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRoyalties', window );">Payments for royalties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedRoyaltiesCurrent', window );">Accrued additional royalties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=XAIR_CysticFibrosisFoundationMember', window );">Cystic Fibrosis Foundation [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk percentage</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_GrantsReductionExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Grants reduction expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_GrantsReductionExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ReductionOfResearchAndDevelopmentExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reduction of research and development expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ReductionOfResearchAndDevelopmentExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedRoyaltiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedRoyaltiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-21<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-20<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-18<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrantsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of amounts due under the terms of governmental, corporate, or foundation grants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrantsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRoyalties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for royalties during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRoyalties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=XAIR_CysticFibrosisFoundationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=XAIR_CysticFibrosisFoundationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455671146272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 12, 2023</div></th>
<th class="th"><div>Jan. 31, 2018</div></th>
<th class="th"><div>Jan. 13, 2017</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 23, 2023</div></th>
<th class="th"><div>Dec. 28, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCollateralAmount', window );">Debt Instrument, Collateral Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyDamagesPaidValue', window );">Loss Contingency, Damages Paid, Value</a></td>
<td class="nump">$ 7,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent', window );">Accrued liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesByNatureOfContingencyAxis=XAIR_HudsonBayMasterFundMember', window );">Hudson Bay Master Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Contingent loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent', window );">Accrued liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,900<span></span>
</td>
<td class="nump">$ 2,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=XAIR_JanuaryTwoThousandSeventeenOfferingMember', window );">January 2017 Offering [Member] | Hudson Bay Master Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">83,334<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember', window );">Supplier Concentration Risk [Member] | Supplier [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PurchaseObligation', window );">Outstanding amount under purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember', window );">Supplier Concentration Risk [Member] | Supplier [Member] | Cost of Goods and Service Benchmark [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_OptionAgreementMember', window );">Option Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_PaymentsForStockOptionExercised', window );">Payments for stock option exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_MilestonePayments', window );">Milestone payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_SalesRelatedMilestonesPayments', window );">Sales related milestones payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 83,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember', window );">NitricGen Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_MilestonePayments', window );">Milestone payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember', window );">NitricGen Agreement [Member] | NitricGen, Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_MilestonePayments', window );">Milestone payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_PaymentForMilestoneMethodRevenueRecognized', window );">Future payments based on certain milestones</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstanding', window );">Warrants to purchase common stock, value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember', window );">NitricGen Agreement [Member] | NitricGen, Inc [Member] | Next Milestones [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_PaymentForMilestoneMethodRevenueRecognized', window );">Future payments based on certain milestones</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_MilestonePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_MilestonePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_PaymentForMilestoneMethodRevenueRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payment for milestone method revenue recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_PaymentForMilestoneMethodRevenueRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_PaymentsForStockOptionExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payments for stock option exercised.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_PaymentsForStockOptionExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_SalesRelatedMilestonesPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sales related milestones payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_SalesRelatedMilestonesPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCollateralAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets pledged to secure a debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480848/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCollateralAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingenciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 460<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482425/460-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingenciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loss contingency liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyAccrualAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyDamagesPaidValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of damages paid to the plaintiff in the legal matter.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyDamagesPaidValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PurchaseObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum amount of purchase arrangement in which the entity has agreed to expend funds to procure goods or services from a supplier.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PurchaseObligation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingenciesByNatureOfContingencyAxis=XAIR_HudsonBayMasterFundMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingenciesByNatureOfContingencyAxis=XAIR_HudsonBayMasterFundMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=XAIR_JanuaryTwoThousandSeventeenOfferingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=XAIR_JanuaryTwoThousandSeventeenOfferingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=XAIR_SupplierMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=XAIR_SupplierMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_CostOfGoodsTotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_CostOfGoodsTotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_OptionAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_OptionAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=XAIR_NitricGenAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=XAIR_NitricGenIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=XAIR_NitricGenIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=XAIR_NextMilestonesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=XAIR_NextMilestonesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455668786288">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF MATURITY OF LONG TERM LOAN (Details)<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Jun. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths', window );">2025</a></td>
<td class="nump">$ 1,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo', window );">2026</a></td>
<td class="nump">7,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree', window );">2027</a></td>
<td class="nump">7,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour', window );">2028</a></td>
<td class="nump">1,750<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td>
<td class="nump">$ 17,500<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455667431232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF LOAN AND SECURITY AGREEMENT (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 15, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Amount outstanding</a></td>
<td class="nump">$ 17,500<span></span>
</td>
<td class="nump">$ 17,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt discount</a></td>
<td class="num">(4,541)<span></span>
</td>
<td class="num">(4,541)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_AmortizationOfDebtDiscount', window );">Amortization of debt discount</a></td>
<td class="nump">57<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_FinalPaymentLiability', window );">Final payment liability</a></td>
<td class="nump">613<span></span>
</td>
<td class="nump">613<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Total</a></td>
<td class="nump">$ 13,629<span></span>
</td>
<td class="nump">$ 13,572<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_AmortizationOfDebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortization of Debt Discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_AmortizationOfDebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_FinalPaymentLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Final payment liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_FinalPaymentLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>XAIR_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140455663593856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOANS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 15, 2023</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Warrants to purchase</a></td>
<td class="nump">233,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Class of Warrant or Right, Exercise Price of Warrants or Rights</a></td>
<td class="nump">$ 5.88<span></span>
</td>
<td class="nump">$ 6.02<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesIssued1', window );">Conversion of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">392,465<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromInterestReceived', window );">Interest, net proceeds</a></td>
<td class="nump">$ 15,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=XAIR_AvenueCapitalGroupMember', window );">Avenue Capital Group [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal', window );">Conversion principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger', window );">Conversion stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">130.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=XAIR_AvenueCapitalGroupMember', window );">Avenue Capital Group [Member] | Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesIssued1', window );">Conversion of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">392,465<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleStockPriceTrigger', window );">Conversion amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7.644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Loan, maturity date</a></td>
<td class="text">Jun.  01,  2027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Interest rate terms</a></td>
<td class="text">(i)
the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%. The Company may, subject to
certain parameters, voluntarily prepay the Loans, in whole or in part, at any time. If prepayment occurs on or before the one-year
anniversary of the Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied
by 3.00%; if prepayment occurs after the one-year anniversary of the Closing Date and on or before the two-year anniversary of the
Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 2.00%; if
prepayment occurs after the two-year anniversary and on or before the three-year anniversary of the Closing Date, the Company is
required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 1.50%; and if prepayment occurs after the
three-year anniversary of the Closing Date and before the Maturity Date, the Company is required to pay a fee equal to the principal
amount of the Loans prepaid multiplied by 1.00%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt interest rate, stated percentage</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_UnrestrictedCash', window );">Unrestricted cash</a></td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | Share-Based Payment Arrangement, Tranche One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuredDebt', window );">Secured debt</a></td>
<td class="nump">$ 17,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | Share-Based Payment Arrangement, Tranche Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Principal payment term</a></td>
<td class="text">additional
6 to 18 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuredDebt', window );">Secured debt</a></td>
<td class="nump">40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | Maximum [Member] | Share-Based Payment Arrangement, Tranche Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuredDebt', window );">Secured debt</a></td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_XAIR_ProductRevenuePercentage', window );">Product revenue percentage</a></td>
<td class="nump">85.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=XAIR_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | Maximum [Member] | Discretionary Tranche [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuredDebt', window );">Secured debt</a></td>
<td class="nump">$ 12,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_XAIR_ProductRevenuePercentage">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Product revenue percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">XAIR_ProductRevenuePercentage</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Unrestricted cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesIssued1</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleStockPriceTrigger">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Price of the entity's common stock which would be required to be attained for the conversion feature embedded in the debt instrument to become effective.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleStockPriceTrigger</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480848/942-470-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromInterestReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest received on loans and other debt instruments during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromInterestReceived</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuredDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.</p></div>
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    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_800_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zhfZyevcpHcl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
1 &lt;span id="xdx_820_zJhxfBzQhmpf"&gt;ORGANIZATION AND BUSINESS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Beyond
Air, Inc. (together with its subsidiaries, &#x201c;Beyond Air&#x201d; or the &#x201c;Company&#x201d;) was incorporated on April 28, 2015,
under Delaware law. On June 25, 2019, the Company&#x2019;s name was changed to Beyond Air, Inc. from AIT Therapeutics, Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company is a commercial stage medical device and biopharmaceutical company developing a platform of nitric oxide (&#x201c;NO&#x201d;) generators
and delivery systems (the &#x201c;LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; platform&#x201d;) capable of generating NO from ambient air. The Company&#x2019;s
first device, LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;PH (&#x201c;LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;PH&#x201d;) received premarket approval (&#x201c;PMA&#x201d;) from the U.S. Food and Drug Administration (&#x201c;FDA&#x201d;) in June 2022. The NO generated by the LungFit&#xae; PH system is indicated
to improve oxygenation and reduce the need for extracorporeal membrane oxygenation in term and near-term (&amp;gt;34 weeks gestation) neonates
with hypoxic respiratory failure associated with clinical or echocardiographic evidence of pulmonary hypertension in conjunction with
ventilatory support and other appropriate agents. This condition is commonly referred to as persistent pulmonary hypertension of the
newborn  (&#x201c;PPHN&#x201d;). The LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; platform can generate NO up to 400 parts per million (&#x201c;ppm&#x201d;) for
delivery to a patient&#x2019;s lungs directly or via a ventilator. LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;can deliver NO either continuously or for a
fixed amount of time at various flow rates and has the ability to either titrate dose on demand or maintain a constant dose. In July
2022, the Company commenced marketing LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; PH in the United States for PPHN as a medical device.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;LungFit&lt;sup&gt;&#xae;
&lt;/sup&gt;can be used to treat patients on ventilators that require NO, as well as patients with chronic or acute severe lung infections
via delivery through a breathing mask or similar apparatus. Furthermore, the Company believes that there is a high unmet medical need
for patients suffering from certain severe lung infections that the LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;platform can potentially address. The Company&#x2019;s
other areas of focus with the LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;platform beyond PPHN are viral community-acquired pneumonia (&#x201c;VCAP&#x201d;)
including COVID-19, bronchiolitis (&#x201c;BRO&#x201d;), nontuberculous mycobacteria (&#x201c;NTM&#x201d;) lung infection and those with
various severe lung infections with underlying chronic obstructive pulmonary disease (&#x201c;COPD&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;With
Beyond Air&#x2019;s focus on NO and its effect on the human condition, the Company has two additional programs that do not utilize
the LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; system. Through the Company&#x2019;s majority-owned affiliate Beyond Cancer, Ltd. (&#x201c;Beyond
Cancer&#x201d;) NO is used to target solid tumors. The LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;platform is not utilized for the solid tumor
indication due to the need for ultra-high concentrations of gaseous nitric oxide (&#x201c;UNO&#x201d;). A proprietary delivery system
has been developed that is designed to safely deliver UNO in excess of 10,000 ppm directly to a solid tumor. This program has
advanced to a phase 1 human clinical trial.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
November 4, 2021, Beyond Air reorganized its oncology business into a new private company called Beyond Cancer. Beyond Air&#x2019;s preclinical
oncology team and the exclusive right to the intellectual property portfolio utilizing UNO for the treatment of solid tumors now reside
with Beyond Cancer. Beyond Air has &lt;span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20211104__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zC7yLO9k65hf"&gt;80&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;%
ownership in Beyond Cancer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
second program which does not utilize the LungFit&#xae; platform partially
inhibits neuronal nitric oxide synthase (nNOS) in the brain to treat neurological conditions. The first target indication is autism spectrum
disorder (&#x201c;ASD&#x201d;). On June 15, 2023, the Company announced that it has entered into an agreement with Yissum Research Development
Company of the Hebrew University of Jerusalem, LTD. (the &#x201c;University&#x201d;) to acquire the commercial rights for nNOS inhibitors
being developed for the treatment of ASD and other neurological conditions. Currently, there are no FDA-approved therapies specifically
for the treatment of ASD. Under the terms of the agreement, Beyond Air will make payments to the University over the  two-year
period from the date of the agreement for pre-clinical work. Also, the Company will pay a low single-digit royalty on net sales and certain
one-time payments based on clinical, regulatory and sales milestones. The Company expects this program to progress from preclinical to
a phase 1 clinical trial by early 2025.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s current product candidates will be subject to premarket reviews and approvals by the FDA, certification through the conduct
of a conformity assessment by a notified body in the European Union (the &#x201c;EU&#x201d;), as well as comparable foreign regulatory
authorities&#x2019; reviews or approvals in other countries or regions.&lt;/span&gt;&lt;/p&gt;

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="AsOf2021-11-04_custom_BeyondCancerLtdMember"
      decimals="INF"
      unitRef="Pure">0.80</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_801_eus-gaap--SignificantAccountingPoliciesTextBlock_zvCvMC4Mr6kd" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 &lt;span id="xdx_828_zIOiHgq3EmH"&gt;SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsGLzGXshqE6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_866_zcoiGCRgW1Nf"&gt;Basis
of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States (&#x201c;U.S. GAAP&#x201d;) for interim financial information and with the instructions to the Form 10-Q.
Accordingly, they do not include all the information and footnotes required to be presented for complete financial statements. The
accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring
items) which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented.
The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated financial statements
included in the Company&#x2019;s Annual Report on Form 10-K for the year ended March 31, 2023 (the &#x201c;2023 Annual Report&#x201d;),
filed with the U.S. Securities and Exchange Commission (the &#x201c;SEC&#x201d;) on June 22, 2023. The unaudited condensed
consolidated financial statements and related disclosures should be read in conjunction with the Company&#x2019;s audited
consolidated financial statements and the related notes thereto included in the 2023 Annual Report on Form 10-K.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--ConsolidationPolicyTextBlock_z97iA9I1Hzmb" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_86A_zWSZXuWluG25"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;These
consolidated financial statements include the accounts of the Company and the accounts of all of the Company&#x2019;s subsidiaries
and a variable interest entity (&#x201c;VIE&#x201d;) for which the Company is the primary beneficiary. As the Company has both the
power to direct activities of Beyond Cancer that most significantly impact Beyond Cancer&#x2019;s economic performance and the right
to receive benefits and losses that may potentially be significant, these financial statements are fully consolidated with those of
the Company. The non-controlling owners&#x2019; &lt;span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230630__srt--OwnershipAxis__custom--BeyondCancerLtdMember_zH0QUSVGF7Da" title="Non-controlling owners interest"&gt;20&lt;/span&gt;%
interest in Beyond Cancer&#x2019;s net assets and result of operations is reported as &#x201c;non-controlling interest&#x201d; on the
Company&#x2019;s consolidated balance sheets and as &#x201c;net loss attributable to non-controlling interest&#x201d; in the
Company&#x2019;s condensed consolidated statements of operations and comprehensive loss. All intercompany balances and transactions
have been eliminated in the accompanying consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zr0RtsVDIc0l" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_860_z14phS2ZSKpe"&gt;Reclassifications&lt;/span&gt;
&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Certain
prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on the
reported results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--UseOfEstimates_zCaMEXnE7Jsi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_865_zd862zCPCr0a"&gt;Use
of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
preparation of financial statements in conformity with 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 differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates including accruals for
expenses under consulting, licensing agreements, and clinical trials, stock-based compensation, contingency recognition and the determination
of deferred tax attributes and the valuation allowance thereon.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--LiquidityRisksAndUncertaintiesPolicyTextBlock_zSi3mvAwtja6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_866_zejtpnpz7eBl"&gt;Liquidity
Risks and Uncertainties&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company used cash in operating activities of $&lt;span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230401__20230630_zLJku3b4F1Cd"&gt;17.2 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
for the three months ended June 30, 2023, and has accumulated losses attributable to the stockholders of Beyond Air of $&lt;span id="xdx_905_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230630_znw7dToX6WXl"&gt;193.6 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million.
The Company had cash, cash equivalents and marketable securities of $&lt;span id="xdx_90F_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630_zg74oTSmez5a"&gt;57.0 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
as of June 30, 2023 ($&lt;span id="xdx_903_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--BeyondCancerLtdMember_zaYGpWIQiTYj"&gt;38.2 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
excluding Beyond Cancer). Based on management&#x2019;s current business plan, the Company estimates that its cash, cash equivalents
and marketable securities are sufficient to finance its operating requirements for at least one year from the date these condensed
consolidated financial statements were filed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s future capital needs and the adequacy of its available funds will depend on many factors, including, but not necessarily
limited to the success and costs of commercialization of the Company&#x2019;s approved product and the actual cost and time necessary
for current and anticipated preclinical studies, clinical trials and other actions needed to obtain certification or regulatory approval
of the Company&#x2019;s product candidates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company entered into an At-The-Market Offering Sales Agreement, dated February 4, 2022 (the &#x201c;2022 ATM&#x201d;) for $&lt;span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_z7otPw8hpbol" title="Proceeds from sale of equity"&gt;50&lt;/span&gt; million.
The Company has $&lt;span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zbQLEAyOOPGk" title="Proceeds from issuance or sale of equity"&gt;40.5&lt;/span&gt; million available under this agreement as of June 30, 2023 (see Note 4).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company may be required to raise additional funds through equity or debt securities offerings or strategic collaboration and/or licensing
agreements in order to fund operations if it is unable to generate enough product or royalty revenues, if any. Such financing may not
be available on acceptable terms, or at all, and the Company&#x2019;s failure to raise capital when needed could have a material adverse
effect on its strategic objectives, results of operations and financial condition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_ecustom--OtherRisksAndUncertaintiesPolicyTextBlock_z2cuPLC36b55" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_862_zCe4GgIIEkwl"&gt;Other
Risks and Uncertainties&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company is subject to risks common to development and early-stage medical device companies including, but not limited to, new technological
innovations, certifications or regulatory approval, dependence on key personnel, protection of proprietary technology, compliance with
government regulations, product liability, uncertainty of market acceptance of approved products and the potential need to obtain additional
financing. The Company is also dependent on third-party suppliers and, in some cases, single-source suppliers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s products require approval or clearance from the FDA prior to commencement of commercial sales in the United States. There
can be no assurance that the Company&#x2019;s products beyond LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; PH in the U.S. will receive the required approvals
or clearances. Certifications, approvals or clearances are also required in foreign jurisdictions in which the Company may license or
sell its products. If the Company is denied such certifications or approvals or clearances or such certifications, approvals or clearances
are delayed, such denial or delay may have a material adverse impact on the Company&#x2019;s results of operations, financial position
and liquidity. Further, there can be no assurance that the Company&#x2019;s product will be accepted in the marketplace, nor can there
be any assurance that any future products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics,
or that such products will be successfully marketed, if at all.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zxD54FB7nbUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zbsHf0ypfxfc"&gt;Fair
Value Measurements&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820, &lt;i&gt;Fair Value Measurements and Disclosures&lt;/i&gt; (&#x201c;ASC 820&#x201d;), defines fair value as the price that would be received to
sell an asset, or paid to transfer a liability, in the principal or most advantageous market in an orderly transaction between market
participants on the measurement date. The fair value standard also establishes a three-level hierarchy, which requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based
upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
1&#x2014;inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
2&#x2014;inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived
valuations in which all significant inputs are observable for substantially the full term of the asset or liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
3&#x2014;inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
June 30, 2023 and March 31, 2023, the Company&#x2019;s financial instruments included cash and cash equivalents, restricted cash,
marketable securities, accounts payable, long term debt, liability classified warrants and derivative liabilities. The carrying
amounts reported in the accompanying condensed consolidated financial statements for cash and cash equivalents, restricted cash,
marketable securities approximate their respective fair values because of the short-term nature of these accounts. The carrying
value of the Company&#x2019;s long term debt approximates fair value based on current interest rates for similar types of borrowings
and is in Level 2 of the fair value hierarchy. The liability classified warrants and derivative liabilities are each recorded at
their fair value and are Level 3 of the fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES&lt;/b&gt; &lt;b&gt;(continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#x2019;s assets and liabilities
that are measured at fair value on a recurring basis:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at June 30, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_z4xwwZh4vIIf" style="display: none"&gt;SCHEDULE
OF FAIR VALUE ON A RECURRING BASIS&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zsNziD5q5Qld" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z0YfOafppoV" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZ9e8G39fA2c" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zFp5oNUplGci" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0592"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zJyQp59zYuFe" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zRunhCcs8eXi" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zc9ysXC2UvH1" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0598"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zuH3ZpNEGMma" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0600"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_ztOcmrdc5uw9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_z58TW28FBFK9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zfD2aVjbzbAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0606"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zchRCrl2nvLe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0608"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_zFCbI2mymV95" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zogOhKRckjfh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqBaW5qKMtJh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWHj2j7eB3Pe" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_z6E9xgnRkGu1" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zrWa6XyzqFH5" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0620"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_987_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zajPLpMxFhb8" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0622"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zveZcsZcHiCa" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Derivative liability&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRCh9UTW2GPk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zheNEH5aU3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zkdmiO5WlsM" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0630"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zQr6K1hvIHge" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630_z9SV6csF4Nva" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0638"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2zizvartFD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at March 31, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Derivative liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AC_zsJDVK5H5N59" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES&lt;/b&gt; &lt;b&gt;(continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Level
3 Valuation&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
common stock warrants issued in connection with the Loan and Security Agreement in June 2023 (Note 11) are recorded as a warrant
liability within the consolidated balance sheet at June 30, 2023 as the warrants contain certain settlement features that are not
indexed to the Company&#x2019;s own stock. In addition, the conversion feature embedded within the long term debt required
bifurcation as certain adjustments to the conversion price were not indexed to the Company&#x2019;s own stock and recorded as a
derivative liability. The warrants and derivative liability are remeasured each reporting period with the change in fair value
recorded to other income (expense) in the condensed consolidated statement of operations and comprehensive loss until the warrants
and derivative are exercised, expired, reclassified or otherwise settled. The significant assumptions used in valuing the warrants
and derivative were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B7_zZKV46bTwAx1" style="display: none"&gt;SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_903_ecustom--DerivativeLiabilityTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zg6WBbZQHrG6" title="Expected term derivatives"&gt;4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zA6RA9IR9Ze4"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zAKdin7lV5ui" title="Derivative volatility"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Risk-free rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z4cM7QBQ7uZ1" title="Derivative risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zVxVFPuHDV49" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
table presented below is a summary of changes in the fair value of the Company&#x2019;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zMQipwwR5eS7" style="display: none"&gt;SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Issuances&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance"&gt;885&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance"&gt;1,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants"&gt;(324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives"&gt;(512&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Balance at June 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants"&gt;561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z9RKfkoJU1zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;/p&gt;

&lt;p id="xdx_849_ecustom--WarrantLiabilityPolicyTextBlock_zwGV7ujRFOrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86A_zDRFJ63XiEmh"&gt;Warrant
Liability&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company classifies warrants as equity any contracts that (i) require physical settlement or net-share settlement or (ii) gives the Company
a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies
warrants as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net-cash settle the
contract if an event occurs and if that event is outside the control of the Company) or (ii) gives the counterparty a choice of net-cash
settlement or settlement in shares (physical settlement or net-share settlement). Such warrants are subject to remeasurement at each
condensed consolidated balance sheet date and any change in fair value is recognized as a component of other expense on the condensed
consolidated statements of operations. The Company will continue to adjust the liability for changes in fair value until the earlier
of the exercise or expiration of such warrants. At that time, the portion of the warrant liability related to warrants will be reclassified
to additional paid-in capital.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--DerivativesPolicyTextBlock_z1smRrcsoLui" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86F_zJraxN566BDe"&gt;Derivative
Liability&lt;/span&gt; &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives in accordance with ASC 815. For derivative financial instruments that are accounted for as assets or liabilities, the derivative
instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the
fair value reported in the condensed consolidated statements of operations and comprehensive loss. The classification of derivative instruments,
including whether such instruments should be recorded as assets or liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities classified in the condensed consolidated balance sheets as current or non-current based on whether or
not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z3V4lgutt6h9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86A_zJPSEvtAhZR3"&gt;Cash
and Cash Equivalents, Short-Term Investments and Restricted Cash&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company considers all highly liquid investments with original maturities of three months or less at the date of purchase and an investment
in a U.S. government money market fund to be cash equivalents. The Company maintains its cash and cash equivalents in highly rated financial
institutions in Australia, Israel, Ireland and the U.S., the balances of which, at times, may exceed federally insured limits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Marketable
securities include investment in fixed income bonds and U.S. Treasury securities that are considered to be highly liquid and easily tradeable.
The marketable securities are considered trading securities and are measured at fair value and are accounted for in accordance with ASC
320. The marketable securities are valued using inputs observable in active markets for identical securities and are therefore classified
as Level 1 within the Company&#x2019;s fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;As
of June 30, 2023 and March 31, 2023, restricted cash included approximately $&lt;span id="xdx_901_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxSuZfFdmwn3" title="Restricted cash"&gt;2.7&lt;/span&gt; million and $&lt;span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20230331__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxswgDbKc3vc" title="Restricted cash"&gt;10.1&lt;/span&gt; million, respectively. Restricted cash
declined by $&lt;span id="xdx_90C_ecustom--DeclineInRestrictedCash_pn5n6_c20230401__20230630_zees42iGlrzl" title="Decline in restricted cash"&gt;7.4&lt;/span&gt; million from March 31, 2023 to June 30, 2023, as a supersedeas bond held as collateral pending the outcome of the appeal
on &lt;i&gt;Empery Asset Master, Ltd., et. al. vs. AIT Therapeutics, Inc. &lt;/i&gt;(the
&#x201c;Empery Suit&#x201d;) was released in satisfaction of judgement in April 2023. (Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p id="xdx_8A2_zINhrFKJye34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;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&#x2019;s condensed consolidated statements of cash flows for:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_z9cUc0bcTypd" style="display: none"&gt;SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,348&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,158&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,740&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;10,129&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Total cash, cash equivalents and restricted cash&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;34,088&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;39,287&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Marketable securities:&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Marketable
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0695"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0696"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,597&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;9,746&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,114&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,724&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash, cash equivalents, marketable securities and restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;56,011&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_z0BriAlQ9spc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z9O5NMg5BDSl" style="display: none"&gt;SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Unrealized&lt;br/&gt;
                                            Gains and&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(Losses)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,746&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0725"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    short-term marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;75&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zI32bsfJslW3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;All
marketable securities are A- or higher rated. &lt;span id="xdx_904_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20230630_z8VV6k8XJTN1" title="Marketable securities non-current"&gt;No&lt;/span&gt; marketable securities have maturities greater than 12 months. All investments are level
1 investments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zAsSLUNYmyI2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86D_zhgt0qkQqlY"&gt;Revenue
Recognition&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company recognizes revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for contracts with
customers, the Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance
obligation(s) in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligation(s)
in the contract and (v) recognize revenue when (or as) the Company satisfies the performance obligation(s). At contract inception, the
Company assesses the goods or services promised within each contract, assesses whether each promised good or service is distinct and
identifies those promised goods or services that are performance obligations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company will be required to use judgment to determine (a) the number of performance obligations based on the determination under step
(ii) above and whether those performance obligations are distinct from other performance obligations in the contract (b) the transaction
price under step (iii) above and (c) the stand-alone selling price for each performance obligation identified in the contract for the
allocation of the transaction price in step (iv) above. The Company will also be required to use judgment to determine whether variable
consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on an estimated
stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under contract are satisfied.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zhuJ6N36y8Cc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zgjw73dri00j"&gt;Segment
Reporting&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Commencing
with the creation of Beyond Cancer in November 2021, the Company&#x2019;s operations became classified into two segments,
Beyond Air and Beyond Cancer. Each segment has its own management team, board of directors, corporate officers and legal entities. As
of June 30, 2023, Beyond Air, Inc. owns &lt;span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20230630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zHktu4vk88W8" title="Equity method ownership percentage"&gt;80%&lt;/span&gt; of the common stock of Beyond Cancer. The segment reporting is based on the manner in which
the Company&#x2019;s CEO as chief operating decision maker assesses performance and allocates resources across the organization. The Beyond
Air segment includes unallocated corporate expenses associated with the public company fees as well as all corporate related assets and
liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes segment financial information by business segment at June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zDbHeRdSbw0g" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash,
    cash equivalents, marketable securities and certain restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,921&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,812&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;All
    other assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,785&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;527&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,312&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,706&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,339&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;73,044&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20,705&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,438&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,143&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-controlling
    interests&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0761"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial information by business segment at March 31, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z00WhOJgY64a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zGpI7YKbmAOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; text-align: left"&gt;Cash, cash equivalents, marketable securities and certain restricted cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;25,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;20,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;45,882&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;All other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,310&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;557&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;47,699&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;68,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,201&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,721&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;42,028&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Non-controlling interests&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0785"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z1YfQgSN9Mc7" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zZ6w4CxI4a82" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-left: 0pt"&gt;Revenue&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;59&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0790"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;59&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 47%; color: Black; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net loss for the
    three months ended June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,256&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,799&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,055&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zLBhDbZ6L2Pd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zl1VrSJ5uvZ1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%"&gt;Revenue&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0797"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0798"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0799"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Net loss for the three months ended June 30, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,601&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,654&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zLFaBXH3l0eg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ResearchAndDevelopmentExpensePolicy_zKmkvMIBr20a" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_861_zZ0NvsZ2tOX7"&gt;Research
and Development&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Research
and development expenses are charged to the condensed consolidated statements of operations and comprehensive loss as incurred.
Research and development expenses include salaries, benefits, stock-based compensation and costs incurred by outside laboratories,
manufacturers, clinical research organizations, consultants, and accredited facilities in connection with preclinical studies and
clinical trials. Research and development expenses are partially offset by the benefit of tax incentive payments for qualified
research and development expenditures from the Australian tax authority (&#x201c;AU Tax Rebates&#x201d;). The Company does not record
AU Tax Rebates until payment is received due to the uncertainty of receipt. In the three months ended June 30, 2023 and June 30,
2022, the Company received $&lt;span id="xdx_909_ecustom--TaxRebate_pn3n3_dxL_c20230401__20230630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zlIMstKuND83" title="Tax Rebate::XDX::-"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0807"&gt;0&lt;/span&gt;&lt;/span&gt;
and $&lt;span id="xdx_908_ecustom--TaxRebate_pn3n3_c20220401__20220630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zx14WqJOkMbf" title="Tax Rebate"&gt;182&lt;/span&gt;
thousand, respectively, in AU Tax Rebates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zFnn0Cga1iyg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zKdiRsUCKohh"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company measures the cost of employee and non-employee services received in exchange for an award of equity instruments based on the
grant date fair value of the award. Fair value for restricted stock unit awards is valued using the closing price of the
Company&#x2019;s common stock on the date of grant. The grant date fair value is recognized over the requisite service period during
which an employee and non-employee is required to provide service in exchange for the award, using the accelerated method with each
tranche being expensed over its vesting period. The grant date fair value of employee and non-employee share options is estimated
using the Black-Scholes option pricing model. The risk-free interest rate assumptions were based upon the observed interest rates
appropriate for the expected term of the equity instruments. The expected dividend yield was assumed to be zero as the Company has
not paid any dividends since its inception and does not anticipate paying dividends in the foreseeable future. Starting in 2023,
Beyond Air solely used its own historical volatility as the  input for expected volatility, but due to  Beyond Cancer&#x2019;s lack
of marketability, the Company utilizes the implied volatility based on an aggregate of guideline companies for expected volatility.
The Company uses the simplified method to estimate the expected term.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--ConcentrationRiskDisclosureTextBlock_z9Iw7e6l3aBj" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86C_z7YHLI6wS8qg"&gt;Supplier
Concentration&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company relies on third-party suppliers to provide materials for its devices and consumables. In the three months ended June 30, 2023,
the Company purchased approximately &lt;span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zCMSRMuzKSdh" title="Concentration risk percentage"&gt;84%&lt;/span&gt; of its materials from two third-party vendors, with these vendors representing &lt;span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zk7tCI025Gp4" title="Concentration risk percentage"&gt;65%&lt;/span&gt; and &lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zyhbCeCfFbbg" title="Concentration risk percentage"&gt;19%&lt;/span&gt;, respectively.
In the three months ended June 30, 2022, the Company purchased approximately &lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zRbx92PESmPc" title="Concentration risk percentage"&gt;69%&lt;/span&gt; if its materials from two third-party vendors, with
these vendors representing &lt;span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zEG1uakzTzrd" title="Concentration risk percentage"&gt;41%&lt;/span&gt; and &lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zeGp8Pt24xtg" title="Concentration risk percentage"&gt;28%&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z8lJElzNKzoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_862_z4pWJ3LL0f95"&gt;Recently Adopted Accounting
Standards&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;In August 2020, the FASB
issued ASU 2020-06,&#160;Debt&#x2009;&#x2014;&#x2009;Debt with Conversion and Other Options (Subtopic 470-20), to address the complexity
associated with applying GAAP to certain financial instruments with characteristics of liabilities and equity, which the Company adopted
on April 1, 2023. ASU 2020-06 eliminated the beneficial conversion (and cash conversion) accounting models in ASC 470-20 that require
separate accounting for embedded conversion features, and simplified the settlement assessment to determine whether it qualifies for equity
classification.&#160;In addition, the new guidance requires entities to use the if-converted method to calculate earnings per share for
all convertible instruments and to include the effect of share settlement for instruments that may be settled in cash or shares. The Company
adopted ASU 2020-06 using the modified retrospective approach and applied the guidance to all financial instruments that were outstanding
as of the beginning of 2023. As the Company had not previously separated any financial instruments under the beneficial conversion or
cash conversion accounting models, there was no cumulative effect adjustment to the opening balance of retained earnings as a result of
adopting ASU 2020-06.&lt;/p&gt;

&lt;p id="xdx_852_z1PhHOyzbXfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;






&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsGLzGXshqE6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_866_zcoiGCRgW1Nf"&gt;Basis
of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States (&#x201c;U.S. GAAP&#x201d;) for interim financial information and with the instructions to the Form 10-Q.
Accordingly, they do not include all the information and footnotes required to be presented for complete financial statements. The
accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring
items) which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented.
The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated financial statements
included in the Company&#x2019;s Annual Report on Form 10-K for the year ended March 31, 2023 (the &#x201c;2023 Annual Report&#x201d;),
filed with the U.S. Securities and Exchange Commission (the &#x201c;SEC&#x201d;) on June 22, 2023. The unaudited condensed
consolidated financial statements and related disclosures should be read in conjunction with the Company&#x2019;s audited
consolidated financial statements and the related notes thereto included in the 2023 Annual Report on Form 10-K.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_84D_eus-gaap--ConsolidationPolicyTextBlock_z97iA9I1Hzmb" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_86A_zWSZXuWluG25"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;These
consolidated financial statements include the accounts of the Company and the accounts of all of the Company&#x2019;s subsidiaries
and a variable interest entity (&#x201c;VIE&#x201d;) for which the Company is the primary beneficiary. As the Company has both the
power to direct activities of Beyond Cancer that most significantly impact Beyond Cancer&#x2019;s economic performance and the right
to receive benefits and losses that may potentially be significant, these financial statements are fully consolidated with those of
the Company. The non-controlling owners&#x2019; &lt;span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230630__srt--OwnershipAxis__custom--BeyondCancerLtdMember_zH0QUSVGF7Da" title="Non-controlling owners interest"&gt;20&lt;/span&gt;%
interest in Beyond Cancer&#x2019;s net assets and result of operations is reported as &#x201c;non-controlling interest&#x201d; on the
Company&#x2019;s consolidated balance sheets and as &#x201c;net loss attributable to non-controlling interest&#x201d; in the
Company&#x2019;s condensed consolidated statements of operations and comprehensive loss. All intercompany balances and transactions
have been eliminated in the accompanying consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners
      contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember"
      decimals="INF"
      unitRef="Pure">0.20</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zr0RtsVDIc0l" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_860_z14phS2ZSKpe"&gt;Reclassifications&lt;/span&gt;
&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Certain
prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on the
reported results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:UseOfEstimates contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_847_eus-gaap--UseOfEstimates_zCaMEXnE7Jsi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_865_zd862zCPCr0a"&gt;Use
of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
preparation of financial statements in conformity with 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 differ from those estimates. On an ongoing basis, the Company evaluates its significant estimates including accruals for
expenses under consulting, licensing agreements, and clinical trials, stock-based compensation, contingency recognition and the determination
of deferred tax attributes and the valuation allowance thereon.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <XAIR:LiquidityRisksAndUncertaintiesPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_843_ecustom--LiquidityRisksAndUncertaintiesPolicyTextBlock_zSi3mvAwtja6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_866_zejtpnpz7eBl"&gt;Liquidity
Risks and Uncertainties&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company used cash in operating activities of $&lt;span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pn5n6_di_c20230401__20230630_zLJku3b4F1Cd"&gt;17.2 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
for the three months ended June 30, 2023, and has accumulated losses attributable to the stockholders of Beyond Air of $&lt;span id="xdx_905_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20230630_znw7dToX6WXl"&gt;193.6 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million.
The Company had cash, cash equivalents and marketable securities of $&lt;span id="xdx_90F_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630_zg74oTSmez5a"&gt;57.0 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
as of June 30, 2023 ($&lt;span id="xdx_903_ecustom--CashAndCashEquivalentsAndMarketableSecurities_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--BeyondCancerLtdMember_zaYGpWIQiTYj"&gt;38.2 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
excluding Beyond Cancer). Based on management&#x2019;s current business plan, the Company estimates that its cash, cash equivalents
and marketable securities are sufficient to finance its operating requirements for at least one year from the date these condensed
consolidated financial statements were filed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s future capital needs and the adequacy of its available funds will depend on many factors, including, but not necessarily
limited to the success and costs of commercialization of the Company&#x2019;s approved product and the actual cost and time necessary
for current and anticipated preclinical studies, clinical trials and other actions needed to obtain certification or regulatory approval
of the Company&#x2019;s product candidates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company entered into an At-The-Market Offering Sales Agreement, dated February 4, 2022 (the &#x201c;2022 ATM&#x201d;) for $&lt;span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_z7otPw8hpbol" title="Proceeds from sale of equity"&gt;50&lt;/span&gt; million.
The Company has $&lt;span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zbQLEAyOOPGk" title="Proceeds from issuance or sale of equity"&gt;40.5&lt;/span&gt; million available under this agreement as of June 30, 2023 (see Note 4).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company may be required to raise additional funds through equity or debt securities offerings or strategic collaboration and/or licensing
agreements in order to fund operations if it is unable to generate enough product or royalty revenues, if any. Such financing may not
be available on acceptable terms, or at all, and the Company&#x2019;s failure to raise capital when needed could have a material adverse
effect on its strategic objectives, results of operations and financial condition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</XAIR:LiquidityRisksAndUncertaintiesPolicyTextBlock>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2023-04-01to2023-06-30"
      decimals="-5"
      unitRef="USD">-17200000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-06-30" decimals="-5" unitRef="USD">-193600000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <XAIR:CashAndCashEquivalentsAndMarketableSecurities contextRef="AsOf2023-06-30" decimals="-5" unitRef="USD">57000000.0</XAIR:CashAndCashEquivalentsAndMarketableSecurities>
    <XAIR:CashAndCashEquivalentsAndMarketableSecurities
      contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember23851000"
      decimals="-5"
      unitRef="USD">38200000</XAIR:CashAndCashEquivalentsAndMarketableSecurities>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember"
      decimals="-6"
      unitRef="USD">50000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember"
      decimals="-5"
      unitRef="USD">40500000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <XAIR:OtherRisksAndUncertaintiesPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_84B_ecustom--OtherRisksAndUncertaintiesPolicyTextBlock_z2cuPLC36b55" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;span id="xdx_862_zCe4GgIIEkwl"&gt;Other
Risks and Uncertainties&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company is subject to risks common to development and early-stage medical device companies including, but not limited to, new technological
innovations, certifications or regulatory approval, dependence on key personnel, protection of proprietary technology, compliance with
government regulations, product liability, uncertainty of market acceptance of approved products and the potential need to obtain additional
financing. The Company is also dependent on third-party suppliers and, in some cases, single-source suppliers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s products require approval or clearance from the FDA prior to commencement of commercial sales in the United States. There
can be no assurance that the Company&#x2019;s products beyond LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; PH in the U.S. will receive the required approvals
or clearances. Certifications, approvals or clearances are also required in foreign jurisdictions in which the Company may license or
sell its products. If the Company is denied such certifications or approvals or clearances or such certifications, approvals or clearances
are delayed, such denial or delay may have a material adverse impact on the Company&#x2019;s results of operations, financial position
and liquidity. Further, there can be no assurance that the Company&#x2019;s product will be accepted in the marketplace, nor can there
be any assurance that any future products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics,
or that such products will be successfully marketed, if at all.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</XAIR:OtherRisksAndUncertaintiesPolicyTextBlock>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zxD54FB7nbUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zbsHf0ypfxfc"&gt;Fair
Value Measurements&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ASC
820, &lt;i&gt;Fair Value Measurements and Disclosures&lt;/i&gt; (&#x201c;ASC 820&#x201d;), defines fair value as the price that would be received to
sell an asset, or paid to transfer a liability, in the principal or most advantageous market in an orderly transaction between market
participants on the measurement date. The fair value standard also establishes a three-level hierarchy, which requires an entity to maximize
the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based
upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
1&#x2014;inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
2&#x2014;inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived
valuations in which all significant inputs are observable for substantially the full term of the asset or liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
3&#x2014;inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
June 30, 2023 and March 31, 2023, the Company&#x2019;s financial instruments included cash and cash equivalents, restricted cash,
marketable securities, accounts payable, long term debt, liability classified warrants and derivative liabilities. The carrying
amounts reported in the accompanying condensed consolidated financial statements for cash and cash equivalents, restricted cash,
marketable securities approximate their respective fair values because of the short-term nature of these accounts. The carrying
value of the Company&#x2019;s long term debt approximates fair value based on current interest rates for similar types of borrowings
and is in Level 2 of the fair value hierarchy. The liability classified warrants and derivative liabilities are each recorded at
their fair value and are Level 3 of the fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES&lt;/b&gt; &lt;b&gt;(continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#x2019;s assets and liabilities
that are measured at fair value on a recurring basis:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at June 30, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_z4xwwZh4vIIf" style="display: none"&gt;SCHEDULE
OF FAIR VALUE ON A RECURRING BASIS&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zsNziD5q5Qld" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z0YfOafppoV" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZ9e8G39fA2c" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zFp5oNUplGci" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0592"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zJyQp59zYuFe" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zRunhCcs8eXi" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zc9ysXC2UvH1" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0598"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zuH3ZpNEGMma" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0600"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_ztOcmrdc5uw9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_z58TW28FBFK9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zfD2aVjbzbAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0606"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zchRCrl2nvLe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0608"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_zFCbI2mymV95" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zogOhKRckjfh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqBaW5qKMtJh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWHj2j7eB3Pe" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_z6E9xgnRkGu1" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zrWa6XyzqFH5" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0620"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_987_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zajPLpMxFhb8" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0622"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zveZcsZcHiCa" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Derivative liability&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRCh9UTW2GPk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zheNEH5aU3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zkdmiO5WlsM" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0630"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zQr6K1hvIHge" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630_z9SV6csF4Nva" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0638"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2zizvartFD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at March 31, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Derivative liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AC_zsJDVK5H5N59" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES&lt;/b&gt; &lt;b&gt;(continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Level
3 Valuation&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
common stock warrants issued in connection with the Loan and Security Agreement in June 2023 (Note 11) are recorded as a warrant
liability within the consolidated balance sheet at June 30, 2023 as the warrants contain certain settlement features that are not
indexed to the Company&#x2019;s own stock. In addition, the conversion feature embedded within the long term debt required
bifurcation as certain adjustments to the conversion price were not indexed to the Company&#x2019;s own stock and recorded as a
derivative liability. The warrants and derivative liability are remeasured each reporting period with the change in fair value
recorded to other income (expense) in the condensed consolidated statement of operations and comprehensive loss until the warrants
and derivative are exercised, expired, reclassified or otherwise settled. The significant assumptions used in valuing the warrants
and derivative were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B7_zZKV46bTwAx1" style="display: none"&gt;SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_903_ecustom--DerivativeLiabilityTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zg6WBbZQHrG6" title="Expected term derivatives"&gt;4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zA6RA9IR9Ze4"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zAKdin7lV5ui" title="Derivative volatility"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Risk-free rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z4cM7QBQ7uZ1" title="Derivative risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zVxVFPuHDV49" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
table presented below is a summary of changes in the fair value of the Company&#x2019;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zMQipwwR5eS7" style="display: none"&gt;SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Issuances&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance"&gt;885&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance"&gt;1,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants"&gt;(324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives"&gt;(512&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Balance at June 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants"&gt;561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z9RKfkoJU1zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;/p&gt;

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu17nCjkgcki" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company&#x2019;s assets and liabilities
that are measured at fair value on a recurring basis:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at June 30, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_z4xwwZh4vIIf" style="display: none"&gt;SCHEDULE
OF FAIR VALUE ON A RECURRING BASIS&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zsNziD5q5Qld" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z0YfOafppoV" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;1,606&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZ9e8G39fA2c" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zFp5oNUplGci" style="width: 11%; text-align: right" title="Corporate debt securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0592"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zJyQp59zYuFe" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zRunhCcs8eXi" style="text-align: right" title="Government securities"&gt;9,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zc9ysXC2UvH1" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0598"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zuH3ZpNEGMma" style="text-align: right" title="Government securities"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0600"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_ztOcmrdc5uw9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_z58TW28FBFK9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;14,292&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zfD2aVjbzbAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0606"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MutualFundsMember_zchRCrl2nvLe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mutual funds"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0608"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_zFCbI2mymV95" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zogOhKRckjfh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;25,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqBaW5qKMtJh" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWHj2j7eB3Pe" style="text-align: right" title="Total assets measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_z6E9xgnRkGu1" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zrWa6XyzqFH5" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0620"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td id="xdx_987_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zajPLpMxFhb8" style="text-align: right" title="Warrant liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0622"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--WarrantLiability_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--WarrantLiabilityMember_zveZcsZcHiCa" style="text-align: right" title="Warrant liability"&gt;561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Derivative liability&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRCh9UTW2GPk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zheNEH5aU3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zkdmiO5WlsM" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0630"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zQr6K1hvIHge" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630_z9SV6csF4Nva" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAawD1vPkFAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zpVQy9feSaT8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0638"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pn3n3_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2zizvartFD9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured and recorded at fair value"&gt;1,410&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value amounts at March 31, 2023 are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Marketable securities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Corporate debt securities&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,597&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Government securities&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 10pt"&gt;Mutual funds&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;14,114&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total assets measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;16,724&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;Liabilities :&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Derivative liability&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total liabilities measured and recorded at fair value&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

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    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zJnJCb5eaKK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B7_zZKV46bTwAx1" style="display: none"&gt;SCHEDULE
OF VALUING THE WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zLuaQP8pJBBg" title="Expected term warrants"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_903_ecustom--DerivativeLiabilityTerm_iI_dtY_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zg6WBbZQHrG6" title="Expected term derivatives"&gt;4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zA6RA9IR9Ze4"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zAKdin7lV5ui" title="Derivative volatility"&gt;73&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Risk-free rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zE1K0z0P0oG7" title="Warrants risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z4cM7QBQ7uZ1" title="Derivative risk free rate"&gt;3.9&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2023-06-30_us-gaap_MeasurementInputExpectedTermMember">P5Y</us-gaap:WarrantsAndRightsOutstandingTerm>
    <XAIR:DerivativeLiabilityTerm contextRef="AsOf2023-06-30_us-gaap_MeasurementInputExpectedTermMember">P4Y</XAIR:DerivativeLiabilityTerm>
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      contextRef="AsOf2023-06-30_us-gaap_MeasurementInputPriceVolatilityMember"
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    <us-gaap:DerivativeLiabilityMeasurementInput
      contextRef="AsOf2023-06-30_us-gaap_MeasurementInputPriceVolatilityMember"
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      contextRef="AsOf2023-06-30_us-gaap_MeasurementInputRiskFreeInterestRateMember"
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      unitRef="Pure">3.9</us-gaap:WarrantsAndRightsOutstandingMeasurementInput>
    <us-gaap:DerivativeLiabilityMeasurementInput
      contextRef="AsOf2023-06-30_us-gaap_MeasurementInputRiskFreeInterestRateMember"
      decimals="INF"
      unitRef="Pure">3.9</us-gaap:DerivativeLiabilityMeasurementInput>
    <XAIR:ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89E_ecustom--ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock_z8mgbXIh6N12" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
table presented below is a summary of changes in the fair value of the Company&#x2019;s Level 3 valuation for the warrants and derivatives
for the three months ended June 30, 2023 (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BD_zMQipwwR5eS7" style="display: none"&gt;SCHEDULE
OF CHANGES IN FAIR VALUE OF WARRANTS AND DERIVATIVES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Derivative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Issuances&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--WarrantsLiability_pn3n3_c20230401__20230630_zrjzGPHHCBSd" style="width: 14%; text-align: right" title="Warrants issuance"&gt;885&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--DerivativeLiability_pn3n3_c20230401__20230630_ziQkWc6wmBG5" style="width: 14%; text-align: right" title="Derivative issuance"&gt;1,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ChangeInFairValueOfWarrantLiability_iN_pn3n3_di_c20230401__20230630_zFCPT9P5wf72" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of warrants"&gt;(324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ChangeInFairValueOfDerivativeLiability_iN_pn3n3_di_c20230401__20230630_z2VxWCjwews9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value of derivatives"&gt;(512&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Balance at June 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_ecustom--WarrantLiability_iI_pn3n3_c20230630_zJQKZCbleNal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants"&gt;561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--BifurcatedDerivative_iI_pn3n3_c20230630_zCm2vlVgni3l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative"&gt;849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</XAIR:ScheduleOfChangeInFairValueOfWarrantsAndDerivativesTableTextBlock>
    <XAIR:WarrantsLiability
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      decimals="-3"
      unitRef="USD">885000</XAIR:WarrantsLiability>
    <XAIR:DerivativeLiability
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">1361000</XAIR:DerivativeLiability>
    <XAIR:ChangeInFairValueOfWarrantLiability
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">324000</XAIR:ChangeInFairValueOfWarrantLiability>
    <XAIR:ChangeInFairValueOfDerivativeLiability
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">512000</XAIR:ChangeInFairValueOfDerivativeLiability>
    <XAIR:WarrantLiability contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">561000</XAIR:WarrantLiability>
    <XAIR:BifurcatedDerivative contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">849000</XAIR:BifurcatedDerivative>
    <XAIR:WarrantLiabilityPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_849_ecustom--WarrantLiabilityPolicyTextBlock_zwGV7ujRFOrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86A_zDRFJ63XiEmh"&gt;Warrant
Liability&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company classifies warrants as equity any contracts that (i) require physical settlement or net-share settlement or (ii) gives the Company
a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies
warrants as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net-cash settle the
contract if an event occurs and if that event is outside the control of the Company) or (ii) gives the counterparty a choice of net-cash
settlement or settlement in shares (physical settlement or net-share settlement). Such warrants are subject to remeasurement at each
condensed consolidated balance sheet date and any change in fair value is recognized as a component of other expense on the condensed
consolidated statements of operations. The Company will continue to adjust the liability for changes in fair value until the earlier
of the exercise or expiration of such warrants. At that time, the portion of the warrant liability related to warrants will be reclassified
to additional paid-in capital.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</XAIR:WarrantLiabilityPolicyTextBlock>
    <us-gaap:DerivativesPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_84B_eus-gaap--DerivativesPolicyTextBlock_z1smRrcsoLui" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86F_zJraxN566BDe"&gt;Derivative
Liability&lt;/span&gt; &lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives in accordance with ASC 815. For derivative financial instruments that are accounted for as assets or liabilities, the derivative
instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the
fair value reported in the condensed consolidated statements of operations and comprehensive loss. The classification of derivative instruments,
including whether such instruments should be recorded as assets or liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities classified in the condensed consolidated balance sheets as current or non-current based on whether or
not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z3V4lgutt6h9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86A_zJPSEvtAhZR3"&gt;Cash
and Cash Equivalents, Short-Term Investments and Restricted Cash&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company considers all highly liquid investments with original maturities of three months or less at the date of purchase and an investment
in a U.S. government money market fund to be cash equivalents. The Company maintains its cash and cash equivalents in highly rated financial
institutions in Australia, Israel, Ireland and the U.S., the balances of which, at times, may exceed federally insured limits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Marketable
securities include investment in fixed income bonds and U.S. Treasury securities that are considered to be highly liquid and easily tradeable.
The marketable securities are considered trading securities and are measured at fair value and are accounted for in accordance with ASC
320. The marketable securities are valued using inputs observable in active markets for identical securities and are therefore classified
as Level 1 within the Company&#x2019;s fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;As
of June 30, 2023 and March 31, 2023, restricted cash included approximately $&lt;span id="xdx_901_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxSuZfFdmwn3" title="Restricted cash"&gt;2.7&lt;/span&gt; million and $&lt;span id="xdx_909_eus-gaap--RestrictedCash_iI_pn5n6_c20230331__srt--TitleOfIndividualAxis__custom--ContractManufacturerMember_zxswgDbKc3vc" title="Restricted cash"&gt;10.1&lt;/span&gt; million, respectively. Restricted cash
declined by $&lt;span id="xdx_90C_ecustom--DeclineInRestrictedCash_pn5n6_c20230401__20230630_zees42iGlrzl" title="Decline in restricted cash"&gt;7.4&lt;/span&gt; million from March 31, 2023 to June 30, 2023, as a supersedeas bond held as collateral pending the outcome of the appeal
on &lt;i&gt;Empery Asset Master, Ltd., et. al. vs. AIT Therapeutics, Inc. &lt;/i&gt;(the
&#x201c;Empery Suit&#x201d;) was released in satisfaction of judgement in April 2023. (Note 10).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p id="xdx_8A2_zINhrFKJye34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;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&#x2019;s condensed consolidated statements of cash flows for:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_z9cUc0bcTypd" style="display: none"&gt;SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,348&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,158&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,740&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;10,129&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Total cash, cash equivalents and restricted cash&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;34,088&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;39,287&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Marketable securities:&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Marketable
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0695"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0696"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,597&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;9,746&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,114&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,724&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash, cash equivalents, marketable securities and restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;56,011&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_z0BriAlQ9spc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z9O5NMg5BDSl" style="display: none"&gt;SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Unrealized&lt;br/&gt;
                                            Gains and&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(Losses)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,746&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0725"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    short-term marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;75&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zI32bsfJslW3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;All
marketable securities are A- or higher rated. &lt;span id="xdx_904_eus-gaap--MarketableSecuritiesNoncurrent_iI_pn3n3_do_c20230630_z8VV6k8XJTN1" title="Marketable securities non-current"&gt;No&lt;/span&gt; marketable securities have maturities greater than 12 months. All investments are level
1 investments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCash
      contextRef="AsOf2023-06-30_custom_ContractManufacturerMember"
      decimals="-5"
      unitRef="USD">2700000</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash
      contextRef="AsOf2023-03-31_custom_ContractManufacturerMember"
      decimals="-5"
      unitRef="USD">10100000</us-gaap:RestrictedCash>
    <XAIR:DeclineInRestrictedCash
      contextRef="From2023-04-01to2023-06-30"
      decimals="-5"
      unitRef="USD">7400000</XAIR:DeclineInRestrictedCash>
    <us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89C_eus-gaap--ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock_z5oVcXPhM5Vc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;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&#x2019;s condensed consolidated statements of cash flows for:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BF_z9cUc0bcTypd" style="display: none"&gt;SCHEDULE
OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230630_znSpbtYeOJU4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331_zvbWUXJPMC82" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_pn3n3_maCCEASz3pW_zFV0o0iFhBn" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,348&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,158&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashCurrent_iI_pn3n3_zB6JN1jTTb44" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,740&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;10,129&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_iI_pn3n3_zCTAozeHEBLg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Total cash, cash equivalents and restricted cash&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;34,088&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;39,287&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--MarketableSecuritiesAbstract_iB_zQG7mkPihuZ9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;Marketable securities:&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__custom--MarketableDebtSecuritiesMember_zjnfZpdI4WM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Marketable
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0695"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0696"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zRGNtNavLjB4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,597&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_zv40jsEzUMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;9,746&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;1,013&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_hus-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember_zFtm7cdXfMuf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,114&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_i01I_pn3n3_maCCEASz3pW_zV1uqFbs1DP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,724&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_pn3n3_mtCCEASz3pW_zzy0hpNMEmIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash, cash equivalents, marketable securities and restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;56,011&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfCashCashEquivalentsAndShortTermInvestmentsTableTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">31348000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">29158000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">2740000</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">10129000</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">34088000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">39287000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_CorporateDebtSecuritiesMember"
      decimals="-3"
      unitRef="USD">1606000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-03-31_us-gaap_CorporateDebtSecuritiesMember"
      decimals="-3"
      unitRef="USD">1597000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember"
      decimals="-3"
      unitRef="USD">9746000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-03-31_us-gaap_USGovernmentAgenciesDebtSecuritiesMember"
      decimals="-3"
      unitRef="USD">1013000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_MutualFundMember"
      decimals="-3"
      unitRef="USD">14292000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-03-31_us-gaap_MutualFundMember"
      decimals="-3"
      unitRef="USD">14114000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">25644000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">16724000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:CashCashEquivalentsAndShortTermInvestments contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">59732000</us-gaap:CashCashEquivalentsAndShortTermInvestments>
    <us-gaap:CashCashEquivalentsAndShortTermInvestments contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">56011000</us-gaap:CashCashEquivalentsAndShortTermInvestments>
    <us-gaap:MarketableSecuritiesTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_895_eus-gaap--MarketableSecuritiesTextBlock_zqtSunYuYbue" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes our short-term marketable securities with unrealized gains and losses as of June 30, 2023, aggregated by major
security type:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z9O5NMg5BDSl" style="display: none"&gt;SUMMARY
OF SHORT-TERM MARKETABLE SECURITIES WITH UNREALIZED GAINS AND LOSSES&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Unrealized&lt;br/&gt;
                                            Gains and&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(Losses)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Corporate
    debt securities&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOhMal5G5bgk" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,606&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zubbfCUAY3Ml" style="width: 16%; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;U.S. government
    securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_z26L6hU8YqGa" style="color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,746&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zHLlBKFfhZc8" style="color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Mutual
    fund (ultra-short-term income)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zszJoriWvqy3" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;14,292&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MutualFundMember__us-gaap--InvestmentTypeAxis__us-gaap--ShortTermInvestmentsMember_zOcLKESYiXf6" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, unrealized loss"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0725"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    short-term marketable securities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_c20230630_z4tqyT0L9F01" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Fair value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;25,644&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_pn3n3_c20230401__20230630_zMbjq6t51MHg" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Total short-term marketable securities, Unrealized gains and (losses)"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;75&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:MarketableSecuritiesTextBlock>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_CorporateDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember"
      decimals="-3"
      unitRef="USD">1606000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesUnrealizedGainLoss
      contextRef="From2023-04-012023-06-30_us-gaap_CorporateDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember"
      decimals="-3"
      unitRef="USD">13000</us-gaap:MarketableSecuritiesUnrealizedGainLoss>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember"
      decimals="-3"
      unitRef="USD">9746000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesUnrealizedGainLoss
      contextRef="From2023-04-012023-06-30_us-gaap_USGovernmentAgenciesDebtSecuritiesMember_us-gaap_ShortTermInvestmentsMember"
      decimals="-3"
      unitRef="USD">62000</us-gaap:MarketableSecuritiesUnrealizedGainLoss>
    <us-gaap:MarketableSecuritiesCurrent
      contextRef="AsOf2023-06-30_us-gaap_MutualFundMember_us-gaap_ShortTermInvestmentsMember"
      decimals="-3"
      unitRef="USD">14292000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">25644000</us-gaap:MarketableSecuritiesCurrent>
    <us-gaap:MarketableSecuritiesUnrealizedGainLoss
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">75000</us-gaap:MarketableSecuritiesUnrealizedGainLoss>
    <us-gaap:MarketableSecuritiesNoncurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">0</us-gaap:MarketableSecuritiesNoncurrent>
    <us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zAsSLUNYmyI2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86D_zhgt0qkQqlY"&gt;Revenue
Recognition&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company recognizes revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for contracts with
customers, the Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance
obligation(s) in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligation(s)
in the contract and (v) recognize revenue when (or as) the Company satisfies the performance obligation(s). At contract inception, the
Company assesses the goods or services promised within each contract, assesses whether each promised good or service is distinct and
identifies those promised goods or services that are performance obligations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company will be required to use judgment to determine (a) the number of performance obligations based on the determination under step
(ii) above and whether those performance obligations are distinct from other performance obligations in the contract (b) the transaction
price under step (iii) above and (c) the stand-alone selling price for each performance obligation identified in the contract for the
allocation of the transaction price in step (iv) above. The Company will also be required to use judgment to determine whether variable
consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on an estimated
stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under contract are satisfied.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zhuJ6N36y8Cc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zgjw73dri00j"&gt;Segment
Reporting&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Commencing
with the creation of Beyond Cancer in November 2021, the Company&#x2019;s operations became classified into two segments,
Beyond Air and Beyond Cancer. Each segment has its own management team, board of directors, corporate officers and legal entities. As
of June 30, 2023, Beyond Air, Inc. owns &lt;span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20230630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BeyondCancerLtdMember_zHktu4vk88W8" title="Equity method ownership percentage"&gt;80%&lt;/span&gt; of the common stock of Beyond Cancer. The segment reporting is based on the manner in which
the Company&#x2019;s CEO as chief operating decision maker assesses performance and allocates resources across the organization. The Beyond
Air segment includes unallocated corporate expenses associated with the public company fees as well as all corporate related assets and
liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes segment financial information by business segment at June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zDbHeRdSbw0g" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash,
    cash equivalents, marketable securities and certain restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,921&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,812&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;All
    other assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,785&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;527&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,312&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,706&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,339&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;73,044&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20,705&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,438&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,143&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-controlling
    interests&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0761"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial information by business segment at March 31, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z00WhOJgY64a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zGpI7YKbmAOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; text-align: left"&gt;Cash, cash equivalents, marketable securities and certain restricted cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;25,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;20,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;45,882&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;All other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,310&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;557&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;47,699&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;68,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,201&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,721&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;42,028&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Non-controlling interests&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0785"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z1YfQgSN9Mc7" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zZ6w4CxI4a82" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-left: 0pt"&gt;Revenue&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;59&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0790"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;59&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 47%; color: Black; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net loss for the
    three months ended June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,256&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,799&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,055&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zLBhDbZ6L2Pd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zl1VrSJ5uvZ1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%"&gt;Revenue&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0797"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0798"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0799"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Net loss for the three months ended June 30, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,601&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,654&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zLFaBXH3l0eg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
2 SIGNIFICANT ACCOUNTING POLICIES AND OTHER RISKS AND UNCERTAINTIES (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="AsOf2023-06-30_custom_BeyondCancerLtdMember23851046"
      decimals="INF"
      unitRef="Pure">0.80</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zM9TzxqeKpVl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following table summarizes segment financial information by business segment at June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span id="xdx_8B4_ztx0ql246kpb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SCHEDULE
OF SEGMENT FINANCIAL INFORMATION BY BUSINESS SEGMENT&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zxMFR6tPfbF5" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zVohzMi6LmV" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zDbHeRdSbw0g" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zijRpiQTwLxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash,
    cash equivalents, marketable securities and certain restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,921&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,812&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;59,732&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_z3z9zUVzPshf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;All
    other assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,785&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;527&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,312&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zCElryNhK2yc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,706&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,339&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;73,044&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zXiGylUvu7Nk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,901&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NetAssets_iI_pn3n3_zBCSyAFVVQD1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20,705&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,438&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,143&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zGbHZyPu71a2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-controlling
    interests&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0761"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,688&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial information by business segment at March 31, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z6WCdR0moF12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z00WhOJgY64a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20230331__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zGpI7YKbmAOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn3n3_maAzMgk_zr027kOfBMUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%; text-align: left"&gt;Cash, cash equivalents, marketable securities and certain restricted cash&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;25,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;20,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;45,882&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherAssets_iI_pn3n3_maAzMgk_zmWu4Yi8Zkai" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;All other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,310&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;557&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;22,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Assets_iI_pn3n3_mtAzMgk_zsfXDZDyptye" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;47,699&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;68,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Liabilities_iNI_pn3n3_di_zd0LgQLgT3xj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,201&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,721&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetAssets_iI_pn3n3_zicj4dZAV1uf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;42,028&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--MinorityInterest_iI_pn3n3_zmvrF85m1dAg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Non-controlling interests&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0785"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_z0ZVuw6wXdxi" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Air&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_z1YfQgSN9Mc7" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beyond
    Cancer&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zZ6w4CxI4a82" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--Revenues_pp2d_zYvEiCwE0A41" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-left: 0pt"&gt;Revenue&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;59&lt;/p&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0790"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: Black"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;59&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--NetIncomeLoss_pn3n3_zyuXec9FOHa3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 47%; color: Black; padding-left: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net loss for the
    three months ended June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,256&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 13%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,799&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 15%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,055&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes segment financial performance by business segment for the three months ended June 30, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;(in thousands)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondAirMember_zGJG9G7dDjFb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Air&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember__dei--LegalEntityAxis__custom--BeyondCancerMember_zLBhDbZ6L2Pd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Beyond Cancer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BusinessSegmentMember_zl1VrSJ5uvZ1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--Revenues_pp2d_zOlgdOt3IQZ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 47%"&gt;Revenue&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0797"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0798"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0799"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_pn3n3_zqHmEzLZDVVl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Net loss for the three months ended June 30, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,601&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,654&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember"
      decimals="-3"
      unitRef="USD">40921000</us-gaap:CashCashEquivalentsAndShortTermInvestments>
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      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember"
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    <us-gaap:CashCashEquivalentsAndShortTermInvestments
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember"
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      unitRef="USD">59732000</us-gaap:CashCashEquivalentsAndShortTermInvestments>
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      decimals="-3"
      unitRef="USD">12785000</us-gaap:OtherAssets>
    <us-gaap:OtherAssets
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember"
      decimals="-3"
      unitRef="USD">527000</us-gaap:OtherAssets>
    <us-gaap:OtherAssets
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember"
      decimals="-3"
      unitRef="USD">13312000</us-gaap:OtherAssets>
    <us-gaap:Assets
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      decimals="-3"
      unitRef="USD">53706000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember"
      decimals="-3"
      unitRef="USD">19339000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember"
      decimals="-3"
      unitRef="USD">73044000</us-gaap:Assets>
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      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondAirMember"
      decimals="-3"
      unitRef="USD">33000000</us-gaap:Liabilities>
    <us-gaap:Liabilities
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      decimals="-3"
      unitRef="USD">901000</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember"
      decimals="-3"
      unitRef="USD">33901000</us-gaap:Liabilities>
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      decimals="-3"
      unitRef="USD">20705000</XAIR:NetAssets>
    <XAIR:NetAssets
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember"
      decimals="-3"
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    <XAIR:NetAssets
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      decimals="-3"
      unitRef="USD">39143000</XAIR:NetAssets>
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      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember_custom_BeyondCancerMember"
      decimals="-3"
      unitRef="USD">3688000</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest
      contextRef="AsOf2023-06-30_custom_BusinessSegmentMember"
      decimals="-3"
      unitRef="USD">3688000</us-gaap:MinorityInterest>
    <us-gaap:CashCashEquivalentsAndShortTermInvestments
      contextRef="AsOf2023-03-31_custom_BusinessSegmentMember_custom_BeyondAirMember"
      decimals="-3"
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    <us-gaap:CashCashEquivalentsAndShortTermInvestments
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      decimals="-3"
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    <us-gaap:CashCashEquivalentsAndShortTermInvestments
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      decimals="-3"
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      decimals="-3"
      unitRef="USD">22310000</us-gaap:OtherAssets>
    <us-gaap:OtherAssets
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      decimals="-3"
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    <us-gaap:OtherAssets
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      decimals="-3"
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      decimals="-3"
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      decimals="-3"
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      decimals="-3"
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    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_845_eus-gaap--ResearchAndDevelopmentExpensePolicy_zKmkvMIBr20a" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_861_zZ0NvsZ2tOX7"&gt;Research
and Development&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Research
and development expenses are charged to the condensed consolidated statements of operations and comprehensive loss as incurred.
Research and development expenses include salaries, benefits, stock-based compensation and costs incurred by outside laboratories,
manufacturers, clinical research organizations, consultants, and accredited facilities in connection with preclinical studies and
clinical trials. Research and development expenses are partially offset by the benefit of tax incentive payments for qualified
research and development expenditures from the Australian tax authority (&#x201c;AU Tax Rebates&#x201d;). The Company does not record
AU Tax Rebates until payment is received due to the uncertainty of receipt. In the three months ended June 30, 2023 and June 30,
2022, the Company received $&lt;span id="xdx_909_ecustom--TaxRebate_pn3n3_dxL_c20230401__20230630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zlIMstKuND83" title="Tax Rebate::XDX::-"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0807"&gt;0&lt;/span&gt;&lt;/span&gt;
and $&lt;span id="xdx_908_ecustom--TaxRebate_pn3n3_c20220401__20220630__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--AustralianTaxationOfficeMember_zx14WqJOkMbf" title="Tax Rebate"&gt;182&lt;/span&gt;
thousand, respectively, in AU Tax Rebates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <XAIR:TaxRebate
      contextRef="From2022-04-012022-06-30_us-gaap_AustralianTaxationOfficeMember"
      decimals="-3"
      unitRef="USD">182000</XAIR:TaxRebate>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zFnn0Cga1iyg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_867_zKdiRsUCKohh"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company measures the cost of employee and non-employee services received in exchange for an award of equity instruments based on the
grant date fair value of the award. Fair value for restricted stock unit awards is valued using the closing price of the
Company&#x2019;s common stock on the date of grant. The grant date fair value is recognized over the requisite service period during
which an employee and non-employee is required to provide service in exchange for the award, using the accelerated method with each
tranche being expensed over its vesting period. The grant date fair value of employee and non-employee share options is estimated
using the Black-Scholes option pricing model. The risk-free interest rate assumptions were based upon the observed interest rates
appropriate for the expected term of the equity instruments. The expected dividend yield was assumed to be zero as the Company has
not paid any dividends since its inception and does not anticipate paying dividends in the foreseeable future. Starting in 2023,
Beyond Air solely used its own historical volatility as the  input for expected volatility, but due to  Beyond Cancer&#x2019;s lack
of marketability, the Company utilizes the implied volatility based on an aggregate of guideline companies for expected volatility.
The Company uses the simplified method to estimate the expected term.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_84B_eus-gaap--ConcentrationRiskDisclosureTextBlock_z9Iw7e6l3aBj" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86C_z7YHLI6wS8qg"&gt;Supplier
Concentration&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company relies on third-party suppliers to provide materials for its devices and consumables. In the three months ended June 30, 2023,
the Company purchased approximately &lt;span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zCMSRMuzKSdh" title="Concentration risk percentage"&gt;84%&lt;/span&gt; of its materials from two third-party vendors, with these vendors representing &lt;span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zk7tCI025Gp4" title="Concentration risk percentage"&gt;65%&lt;/span&gt; and &lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zyhbCeCfFbbg" title="Concentration risk percentage"&gt;19%&lt;/span&gt;, respectively.
In the three months ended June 30, 2022, the Company purchased approximately &lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoThirdPartyVendorsMember_zRbx92PESmPc" title="Concentration risk percentage"&gt;69%&lt;/span&gt; if its materials from two third-party vendors, with
these vendors representing &lt;span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorOneMember_zEG1uakzTzrd" title="Concentration risk percentage"&gt;41%&lt;/span&gt; and &lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220401__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyVendorTwoMember_zeGp8Pt24xtg" title="Concentration risk percentage"&gt;28%&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_TwoThirdPartyVendorsMember"
      decimals="INF"
      unitRef="Pure">0.84</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorOneMember"
      decimals="INF"
      unitRef="Pure">0.65</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-04-012023-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorTwoMember"
      decimals="INF"
      unitRef="Pure">0.19</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_TwoThirdPartyVendorsMember"
      decimals="INF"
      unitRef="Pure">0.69</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorOneMember"
      decimals="INF"
      unitRef="Pure">0.41</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-04-012022-06-30_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember_custom_ThirdPartyVendorTwoMember"
      decimals="INF"
      unitRef="Pure">0.28</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z8lJElzNKzoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_862_z4pWJ3LL0f95"&gt;Recently Adopted Accounting
Standards&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;In August 2020, the FASB
issued ASU 2020-06,&#160;Debt&#x2009;&#x2014;&#x2009;Debt with Conversion and Other Options (Subtopic 470-20), to address the complexity
associated with applying GAAP to certain financial instruments with characteristics of liabilities and equity, which the Company adopted
on April 1, 2023. ASU 2020-06 eliminated the beneficial conversion (and cash conversion) accounting models in ASC 470-20 that require
separate accounting for embedded conversion features, and simplified the settlement assessment to determine whether it qualifies for equity
classification.&#160;In addition, the new guidance requires entities to use the if-converted method to calculate earnings per share for
all convertible instruments and to include the effect of share settlement for instruments that may be settled in cash or shares. The Company
adopted ASU 2020-06 using the modified retrospective approach and applied the guidance to all financial instruments that were outstanding
as of the beginning of 2023. As the Company had not previously separated any financial instruments under the beneficial conversion or
cash conversion accounting models, there was no cumulative effect adjustment to the opening balance of retained earnings as a result of
adopting ASU 2020-06.&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zTv8GC9NF2I2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
3 &lt;span id="xdx_82E_zAFMlfJEzpVd"&gt;PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zYmTVJbYj1E9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zQp7Qzx2LPhc" style="display: none"&gt;SCHEDULE
OF PROPERTY AND EQUIPMENT&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20230630_zN2SrkaIPR7i" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230331_zYMZAivKLdnl" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March
    31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember_zfXMMtdL53Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Clinical and medical
    equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,255&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,365&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--EquipmentDeployableAsPartOfServiceOfferingMember_zIIisBMYiRAd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Equipment deployable as part
    of a service offering&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,907&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,027&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgXJFqlG9Ebd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computer equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;801&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;779&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1nxImaVqSS1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture and fixtures&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;513&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;505&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zxbXLV5wfoO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Leasehold
    improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;581&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;581&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzgJt_zYZ7pItP2WGc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;span style="font-size: 10pt"&gt;Property
    and equipment, gross&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,056&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,256&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzgJt_ziBjMwSq9eRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,583&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,254&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzgJt_zz7f5d3vFOCa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;span style="font-size: 10pt"&gt;Property
    and equipment, net&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,474&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,003&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zVVMv2MMFnV6" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
and amortization for the three months ended June 30, 2023 and June 30, 2022 was $&lt;span id="xdx_900_eus-gaap--DepreciationAndAmortization_pn3n3_c20230401__20230630_zm1G3IKkiLU7"&gt;309&lt;/span&gt;
thousand and $&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn3n3_c20220401__20220630_zP4PmLqVgpmg"&gt;121&lt;/span&gt;
&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;thousand,
respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zYmTVJbYj1E9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_zQp7Qzx2LPhc" style="display: none"&gt;SCHEDULE
OF PROPERTY AND EQUIPMENT&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20230630_zN2SrkaIPR7i" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20230331_zYMZAivKLdnl" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March
    31,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalAndMedicalEquipmentMember_zfXMMtdL53Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Clinical and medical
    equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,255&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,365&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--EquipmentDeployableAsPartOfServiceOfferingMember_zIIisBMYiRAd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Equipment deployable as part
    of a service offering&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,907&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,027&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgXJFqlG9Ebd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computer equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;801&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;779&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1nxImaVqSS1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture and fixtures&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;513&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;505&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zxbXLV5wfoO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Leasehold
    improvements&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;581&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;581&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzgJt_zYZ7pItP2WGc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;span style="font-size: 10pt"&gt;Property
    and equipment, gross&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,056&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,256&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzgJt_ziBjMwSq9eRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
depreciation&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,583&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,254&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzgJt_zz7f5d3vFOCa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;span style="font-size: 10pt"&gt;Property
    and equipment, net&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,474&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,003&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-06-30_custom_ClinicalAndMedicalEquipmentMember"
      decimals="-3"
      unitRef="USD">1255000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-03-31_custom_ClinicalAndMedicalEquipmentMember"
      decimals="-3"
      unitRef="USD">1365000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-06-30_custom_EquipmentDeployableAsPartOfServiceOfferingMember"
      decimals="-3"
      unitRef="USD">3907000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-03-31_custom_EquipmentDeployableAsPartOfServiceOfferingMember"
      decimals="-3"
      unitRef="USD">3027000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-06-30_us-gaap_ComputerEquipmentMember"
      decimals="-3"
      unitRef="USD">801000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-03-31_us-gaap_ComputerEquipmentMember"
      decimals="-3"
      unitRef="USD">779000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-06-30_us-gaap_FurnitureAndFixturesMember"
      decimals="-3"
      unitRef="USD">513000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-03-31_us-gaap_FurnitureAndFixturesMember"
      decimals="-3"
      unitRef="USD">505000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-06-30_us-gaap_LeaseholdImprovementsMember"
      decimals="-3"
      unitRef="USD">581000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-03-31_us-gaap_LeaseholdImprovementsMember"
      decimals="-3"
      unitRef="USD">581000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">7056000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">6256000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">1583000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">1254000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">5474000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">5003000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">309000</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2022-04-012022-06-30"
      decimals="-3"
      unitRef="USD">121000</us-gaap:DepreciationAndAmortization>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_807_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zSngiXSaJ3Se" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
4 &lt;span id="xdx_823_zLkUNQw8HvHl"&gt;STOCKHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
February 4, 2022, the Company entered into a new At-The-Market Equity Offering Sales Agreement with Truist Securities, Inc. and Oppenheimer
&amp;amp; Co, Inc. (the &#x201c;2022 ATM&#x201d;), allowing the Company to sell its common stock for aggregate sales proceeds of up to $&lt;span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zd8JkdEouHol" title="Proceeds from issuance sale of equity"&gt;50&lt;/span&gt;
million from time to time and at various prices, subject to the conditions and limitations set forth in the 2022 ATM. If shares of the
Company&#x2019;s common stock are sold, there is a &lt;span id="xdx_903_ecustom--FeesPaidPercentage_dp_uPure_c20220203__20220204__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_znnfjFSdneCa" title="Fees paid percentage"&gt;3%&lt;/span&gt; fee paid to the sales agent.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;For
the three months ended June 30, 2023, the Company received net proceeds of $&lt;span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zczgtiQkojtj"&gt;5.8 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million
from the sale of &lt;span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zTwiVTGMcRfg"&gt;930,232 &lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;shares
of common stock. As of June 30, 2023, there were $&lt;span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketEquityOfferingMember_zcwBzIxOWeig"&gt;40.5&lt;/span&gt;
million in funds available under the 2022 ATM. For the three months ended June 30, 2022, the Company had no sales of &lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;shares
under the ATM.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company received net proceeds of $&lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pn5n6_c20230401__20230630_zfUMKcsRVIAg" title="Proceeds from common stock"&gt;0.2&lt;/span&gt;
million for &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230401__20230630_zxCNHYFuD35b" title="Exercise of stock options"&gt;42,500&lt;/span&gt;
shares of common stock from the exercise of stock options in May 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Stock
Option Plans&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s Fifth Amended and Restated 2013 Beyond Air Equity Incentive Plan (the &#x201c;2013 BA Plan&#x201d;) allows for awards to
officers, directors, employees, and consultants of stock options, restricted stock units and restricted shares of the Company&#x2019;s
common stock. On January 9, 2023, the Company&#x2019;s Board of Directors approved an amendment to the 2013 BA Plan to increase the number
of shares in the 2013 BA Plan by &lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--BeyondAirEquityIncentivePlanMember_zh4pu4TJ7ICe" title="Stock options excercised"&gt;3,000,000&lt;/span&gt;, which was approved by the Company&#x2019;s stockholders at the 2023 annual stockholder meeting
on March 9, 2023. The 2013 BA Plan has &lt;span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zgWsqHbWQiO5" title="Shares authorized for issuance"&gt;10,600,000&lt;/span&gt; shares authorized for issuance. As of June 30, 2023, &lt;span id="xdx_90F_ecustom--CommonStockSharesAvailable_iI_pid_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenBAPlanMember_zP2bn4u0QuT6" title="Common stock shares available"&gt;412,450&lt;/span&gt; shares were available under
the 2013 BA Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
4 STOCKHOLDERS&#x2019; EQUITY (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;Restricted
Stock Units&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
fair value for the restricted stock unit awards was valued at the closing price of the Company&#x2019;s common stock on the date of grant.
Restricted stock units vest annually over &lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230401__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zb85mNurGTtg" title="Stock option vesting term"&gt;five years&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zaUfCS0I7Tj2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the Company&#x2019;s restricted stock unit awards for the three months ended June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_z3pWKIgIlz1b" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SCHEDULE
OF RESTRICTED STOCK AWARDS&lt;/span&gt; &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            Of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted
                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average
                                            Grant&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Date
                                            Fair &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Unvested
    as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630_zOsQdvAUErqi" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Unvested number of shares,  beginning balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,101,100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630_zwwee47R7fzk" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, beginning balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.78&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630_zgMdCwUJ3vIg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630_z1i6J91aHaNg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.65&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230401__20230630_zLaKwTn4Nq8i" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, vested"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0890"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_pid_di_c20230401__20230630_zuFaeefGdMS3" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, vested"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0892"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230401__20230630_zEycgEzlRN05" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630_zsyG71wJkChf" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.06&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Unvested
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230401__20230630_zBHA1EygGes9" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Unvested number of shares, ending balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,095,300&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230401__20230630_z2WfGla2QSV8" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, ending balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A2_zhjkLtSJBPZi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Stock-based
compensation expense related to these stock issuances for the three months ended June 30, 2023 and June 30, 2022 was $&lt;span id="xdx_90D_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20230401__20230630_zvzfqrO0Hx13" title="Employee benefits and share based compensation"&gt;714&lt;/span&gt;
thousand and $&lt;span id="xdx_900_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_pn3n3_c20220401__20220630_zp1OmbFXzcf1" title="Employee benefits and share based compensation"&gt;694&lt;/span&gt;
thousand respectively. The unrecognized compensation cost is $&lt;span id="xdx_90D_ecustom--UnrecognizedCompensationCost_pn5n6_c20230401__20230630_zcO3LBYcvYw8" title="Unrecognized compensation cost"&gt;4.3&lt;/span&gt; million and the weighted average remaining service period is &lt;span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630_zeZ6g52eTD7j" title="Weighted average remaining service period"&gt;1.9&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zqEP00tsxbg9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the change in options for the three months ended June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_8BC_zdqOTKDNCWq" style="display: none"&gt;SCHEDULE
OF STOCK OPTION ACTIVITY&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Life
of                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic
                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(in
                                            thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 19%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Options
    outstanding as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zoIEdJjBmgk8" style="width: 16%; color: Black; text-align: right" title="Number of options, outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,198,881&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zWpd488atmWj" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.83&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zygu4GYnmoij" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period"&gt;8.4&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zaCzbSVhofdf" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,306&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zBo54ZGRioHl" style="color: Black; text-align: right" title="Number of options outstanding granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;45,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpSzCqdF8C5l" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.61&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8eENmss094d" style="color: Black; text-align: right" title="Number of options outstanding exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(42,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7Xym2iyzcdg" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.10&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxSKqOduL6V" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of options outstanding forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(68,249&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxLFUWHlpNH5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.69&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Outstanding
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8k4RoHp8T6k" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,132,952&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z5JaiRBgCtIi" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.85&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zwMHHexbQ714" title="Weighted Average Remaining Contractual Life - Options, Outstanding at ending of period"&gt;7.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpfw42VtfGOe" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercisable
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z2EnilSCl6Wa" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,538,827&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zfvExtZOHOE2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.08&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zyIA213jjl4e" title="Weighted Average Remaining Contractual Life - Options, Exercisable"&gt;6.1&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7N5zBr4Y4Nb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zzz460FfhY3h" style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
4 STOCKHOLDERS&#x2019; EQUITY (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company&#x2019;s 2021 Beyond Cancer Ltd Equity Incentive Plan (the &#x201c;2021 BC Plan&#x201d;) allows for awards to officers,
directors, employees, and consultants of stock options, restricted stock units and restricted shares of Beyond Cancer&#x2019;s common
shares. &lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z3iJDZ8X5tVk" title="Stock option vesting term, description"&gt;The
vesting terms of the options issued under the 2021 BC Plan are generally four years and expire &lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dt_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zZvX5QayetY3" title="Stock option vesting term"&gt;ten
years&lt;/span&gt; from the grant date.&lt;/span&gt; On December 1, 2021, Beyond Cancer&#x2019;s Board of Directors approved to reserve for
issuance &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20211201__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ztsVS2aVXZQi" title="Stock option shares authorized for issuance"&gt;2,000,000&lt;/span&gt;
common shares. On November 3, 2022, Beyond Cancer&#x2019;s Board of Directors approved to reserve for issuance an additional &lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20221103__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zUsZGD8UMr1k" title="Stock option shares authorized for issuance"&gt;2,000,000&lt;/span&gt;
common shares. The 2021 BC Plan has &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zQwqW8eRYPh7" title="Stock option shares authorized for issuance"&gt;4,000,000&lt;/span&gt;
common shares authorized for issuance. As of June 30, 2023, &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zH92xjBEiv4h" title="Number of shares available for grant"&gt;296,875&lt;/span&gt;
common shares were available under the 2021 BC Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z1wzcxYWbog3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zrVjpbhCmob" style="display: none"&gt;SCHEDULE
OF STOCK OPTION ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Life
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          of &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 19%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Options
    outstanding as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z2KrMFVuSJ07" style="width: 16%; color: Black; text-align: right" title="Number of Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,817,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zKU05KoycDv9" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.88&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zN0qE0pYIvVe" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period"&gt;9.2&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqTjLpER9lPh" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zeJvbAaYwuYj" style="color: Black; text-align: right" title="Number of Options Outstanding, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0970"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210401__20220331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z0T4Kd3g4XWj" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ziFXsYsb7bZe" style="color: Black; text-align: right" title="Number of Options Outstanding, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0974"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zyoU9jRQAHL7" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0976"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zWM0tpJAOShj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Options Outstanding, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(113,875&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zB9SKTYHGES5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.22&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Outstanding
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z8ragJK5OUVf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of options outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,703,125&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zljWYatUVqp8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.81&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqyBQpT2uEX2" title="Weighted average remaining contractual life - options, outstanding at end of period"&gt;9.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqxnKbS8ZDDb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at end of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,012&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercisable
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zfNHSzMQAUu4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;464,875&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zujcW7MLg9Tf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.25&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z29DkxsMYQK9" title="Weighted average remaining contractual life - options, exercisable"&gt;8.5&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zBUiYVNKofs7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,705&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_z6i2Xg9DLrjf" style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2013 BA Plan of approximately $&lt;span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zJdXU75GdMbd" title="Unrecognized stock-based compensation expense"&gt;14.3&lt;/span&gt; million which
is expected to be expensed over the weighted average remaining service period of &lt;span id="xdx_904_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zcLololBggQ4" title="Weighted average remaining service period"&gt;1.7&lt;/span&gt; years. For the three months ended June 30, 2023
and June 30, 2022, the weighted average fair value of options granted was $&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zldXhlqNdpph" title="Weighted average fair value of options"&gt;4.08&lt;/span&gt; and $&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220401__20220630__us-gaap--PlanNameAxis__custom--TwoThousandThirteenEquityIncentivePlanMember_zBqzy5gFeKQi" title="Weighted average fair value of options"&gt;4.22&lt;/span&gt; per share, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;As
of June 30, 2023, the Company had unrecognized stock-based compensation expense in the 2021 BC Plan of approximately $&lt;span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zPNl8PI7FPdh" title="Unrecognized stock-based compensation expense"&gt;16.6&lt;/span&gt; million which
is expected to be expensed over the weighted average remaining service period of &lt;span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zHi86pW6Gcxc" title="Weighted average remaining service period"&gt;1.7&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z4oN18MlIItc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following was utilized to calculate the fair value of options on the date of grant:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_z1Atex2F11Ue" style="display: none"&gt;SCHEDULE
OF FAIR VALUE OF OPTION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MinimumMember_zasVHBlnpdGi" title="Risk-free interest rate"&gt;3.5&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MaximumMember_zwOeWTCvscE1" title="Risk-free interest rate"&gt;3.9&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MinimumMember_zsPTQlk7ROIk" title="Risk-free interest rate"&gt;2.5&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MaximumMember_zLqjCGkeiRGd" title="Risk-free interest rate"&gt;3.4&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    volatility (Beyond Air)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zIrHi5vYtc8i" title="Expected volatility"&gt;81.6&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zQYLTKwo07Ia" title="Expected volatility"&gt;82.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zokX79skdnWk" title="Expected volatility"&gt;88.6&lt;/span&gt;
                                            - &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zS08nYReTgu3" title="Expected volatility"&gt;89.1&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    volatility (Beyond Cancer)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember_z1UY5l1F7me"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1027"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MinimumMember_zQ1i4F5A5XB9"&gt;95.3&lt;/span&gt;-&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MaximumMember_zpZQbFq6fqx9"&gt;104.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230401__20230630_zpkRAkZ6h6Il" title="Dividend yield"&gt;0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220401__20220630_z6oKMzO9JNJh" title="Dividend yield"&gt;0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    terms (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230401__20230630_zojCeZDzD9E6" title="Expected term (in years)"&gt;6.25&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220401__20220630_zkOWtgzFDjMf" title="Expected term (in years)"&gt;6.25&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zFhrWPNeRBl1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zFiSoy5S6vg7" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following summarizes the components of stock-based compensation expense which included stock options and restricted stock units for the
three months ended June 30, 2023 and June 30, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zbUeNCxIB378" style="display: none"&gt;SCHEDULE
OF STOCK-BASED COMPENSATION EXPENSE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230401__20230630_zRZ1WLqA7bG" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20220401__20220630_zGpQ4OJ9QvV4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three
    Months Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zi30nyKzhhXh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,206&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;925&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zLDgWpUh0Jaa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;General
    and administrative&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,911&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,699&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ShareBasedCompensation_pn3n3_zyyotFeXuz7d" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    stock-based compensation expense&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,115&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,624&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zAdvjVyZfLR5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
4 STOCKHOLDERS&#x2019; EQUITY (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;Warrants&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_ztQ3fPjWKI59" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the Company&#x2019;s outstanding warrants as of June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zBweM1qg2Uw" style="display: none"&gt;SUMMARY
OF COMPANY&#x2019;S OUTSTANDING WARRANTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Warrant
    Holders&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic
                                            Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(in
                                            thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Date
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Third-party license
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_z4ZcfkWIgQ46" style="width: 12%; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;208,333&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zPnLHH6AXDla" style="width: 12%; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.80&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zZMNtvNIH4U5" style="width: 10%; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1056"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 12%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90F_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_znBvVYnjneM5" title="Date of Expiration"&gt;January
                                            2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March 2020 loan&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zzYYCEwI4uY2" style="color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;172,187&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_z0XIaxfKbeFd" style="color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7.26&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zUf80k6mTgP" style="color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1064"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_900_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zsSlC1nR6bmg" title="Date of Expiration"&gt;March
                                            2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;NitricGen
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zKntyLVDdbd9" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;80,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zDWlbnpTUcr6" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.90&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zfm7Cl1R1v0a" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1072"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zu5PzcSis52c" title="Date of Expiration"&gt;January
                                            2028&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Avenue
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zdhd9CIJbe1d" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;233,843&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_z1WBNkz34Kpb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.88&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zxnyRQ1lWOlf" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1080"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zbruyOnm20mj" title="Date of Expiration"&gt;June
                                            2028&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630_ztjE8EUbfBg8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;694,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630_zwj45KvzPbK8" style="padding-bottom: 2.5pt; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.02&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630_zKIhgvGY0847" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1088"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A9_zJF4GzFRyLqg" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Warrants
to purchase up to &lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zncWYeCXqlJ2" title="Number of warrants issued"&gt;233,843&lt;/span&gt; &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;of
Company common stock were issued to Avenue Venture Opportunities Fund, L.P., a Delaware limited partnership (&#x201c;Avenue&#x201d;),
and Avenue Venture Opportunities Fund II, L.P, a Delaware limited partnership (&#x201c;Avenue 2&#x201d; and, together with Avenue, the
&#x201c;Lenders&#x201d;) in the three months ended June 30, 2023 and are liability classified.&lt;/span&gt; No warrants were exercised in
this period. All other warrants outstanding are equity classified. There were &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_pid_dxL_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztDVGQnZ0Kof" title="Number of warrants exercised::XDX::-"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1092"&gt;zero&lt;/span&gt;&lt;/span&gt;
warrants issued or exercised in the three months ended June 30, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember"
      decimals="-6"
      unitRef="USD">50000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <XAIR:FeesPaidPercentage
      contextRef="From2022-02-032022-02-04_custom_AtTheMarketEquityOfferingMember"
      decimals="INF"
      unitRef="Pure">0.03</XAIR:FeesPaidPercentage>
    <us-gaap:SaleOfStockConsiderationReceivedOnTransaction
      contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember"
      decimals="-5"
      unitRef="USD">5800000</us-gaap:SaleOfStockConsiderationReceivedOnTransaction>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember"
      decimals="INF"
      unitRef="Shares">930232</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2023-04-012023-06-30_custom_AtTheMarketEquityOfferingMember"
      decimals="-5"
      unitRef="USD">40500000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2023-04-01to2023-06-30"
      decimals="-5"
      unitRef="USD">200000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="Shares">42500</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2023-06-30_custom_BeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">3000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2023-06-30_custom_TwoThousandThirteenBAPlanMember"
      decimals="INF"
      unitRef="Shares">10600000</us-gaap:CommonStockSharesAuthorized>
    <XAIR:CommonStockSharesAvailable
      contextRef="AsOf2023-06-30_custom_TwoThousandThirteenBAPlanMember"
      decimals="INF"
      unitRef="Shares">412450</XAIR:CommonStockSharesAvailable>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="From2023-04-012023-06-30_us-gaap_RestrictedStockUnitsRSUMember">P5Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
    <us-gaap:ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89F_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zaUfCS0I7Tj2" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the Company&#x2019;s restricted stock unit awards for the three months ended June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_z3pWKIgIlz1b" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;SCHEDULE
OF RESTRICTED STOCK AWARDS&lt;/span&gt; &lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            Of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted
                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average
                                            Grant&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Date
                                            Fair &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Unvested
    as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230401__20230630_zOsQdvAUErqi" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Unvested number of shares,  beginning balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,101,100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20230401__20230630_zwwee47R7fzk" style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, beginning balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.78&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230401__20230630_zgMdCwUJ3vIg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230401__20230630_z1i6J91aHaNg" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.65&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230401__20230630_zLaKwTn4Nq8i" style="padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, vested"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0890"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_pid_di_c20230401__20230630_zuFaeefGdMS3" style="padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, vested"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0892"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230401__20230630_zEycgEzlRN05" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Number of shares, forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_c20230401__20230630_zsyG71wJkChf" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.06&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Unvested
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230401__20230630_zBHA1EygGes9" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Unvested number of shares, ending balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,095,300&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20230401__20230630_z2WfGla2QSV8" style="border-bottom: Black 2.5pt double; padding-bottom: 0pt; color: Black; text-align: right" title="Weighted average grant date fair value, ending balance"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.79&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber contextRef="AsOf2023-03-31" decimals="INF" unitRef="Shares">1101100</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2023-03-31"
      decimals="INF"
      unitRef="USDPShares">6.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="Shares">1000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="USDPShares">5.65</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="Shares">6800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="USDPShares">5.06</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber contextRef="AsOf2023-06-30" decimals="INF" unitRef="Shares">1095300</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2023-06-30"
      decimals="INF"
      unitRef="USDPShares">6.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">714000</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation
      contextRef="From2022-04-012022-06-30"
      decimals="-3"
      unitRef="USD">694000</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <XAIR:UnrecognizedCompensationCost
      contextRef="From2023-04-01to2023-06-30"
      decimals="-5"
      unitRef="USD">4300000</XAIR:UnrecognizedCompensationCost>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2023-04-01to2023-06-30">P1Y10M24D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember">&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zqEP00tsxbg9" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the change in options for the three months ended June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_8BC_zdqOTKDNCWq" style="display: none"&gt;SCHEDULE
OF STOCK OPTION ACTIVITY&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Life
of                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic
                                            &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(in
                                            thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 19%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Options
    outstanding as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zoIEdJjBmgk8" style="width: 16%; color: Black; text-align: right" title="Number of options, outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,198,881&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zWpd488atmWj" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.83&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zygu4GYnmoij" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period"&gt;8.4&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zaCzbSVhofdf" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,306&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zBo54ZGRioHl" style="color: Black; text-align: right" title="Number of options outstanding granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;45,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpSzCqdF8C5l" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.61&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8eENmss094d" style="color: Black; text-align: right" title="Number of options outstanding exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(42,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7Xym2iyzcdg" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.10&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxSKqOduL6V" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of options outstanding forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(68,249&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zxLFUWHlpNH5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.69&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Outstanding
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z8k4RoHp8T6k" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,132,952&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z5JaiRBgCtIi" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.85&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zwMHHexbQ714" title="Weighted Average Remaining Contractual Life - Options, Outstanding at ending of period"&gt;7.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zpfw42VtfGOe" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercisable
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z2EnilSCl6Wa" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,538,827&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zfvExtZOHOE2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.08&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_zyIA213jjl4e" title="Weighted Average Remaining Contractual Life - Options, Exercisable"&gt;6.1&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember_z7N5zBr4Y4Nb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2023-03-31_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">8198881</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2023-03-31_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.83</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2022-04-012023-03-31_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember">P8Y4M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2023-03-31_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="-3"
      unitRef="USD">8306000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">45000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.61</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">42500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.10</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">68249</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">6.69</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">8132952</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember">P7Y8M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="-3"
      unitRef="USD">16000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">3538827</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.08</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2023-04-012023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember">P6Y1M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
      contextRef="AsOf2023-06-30_custom_TwoThousandAndThirteenBeyondAirEquityIncentivePlanMember"
      decimals="-3"
      unitRef="USD">16000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">The
vesting terms of the options issued under the 2021 BC Plan are generally four years and expire ten
years from the grant date.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">P10Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
      contextRef="AsOf2021-12-01_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
      contextRef="AsOf2022-11-03_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">4000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">296875</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">&lt;p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z1wzcxYWbog3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zrVjpbhCmob" style="display: none"&gt;SCHEDULE
OF STOCK OPTION ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Contractual&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Life
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          of &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Aggregate&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 19%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Options
    outstanding as of April 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z2KrMFVuSJ07" style="width: 16%; color: Black; text-align: right" title="Number of Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,817,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zKU05KoycDv9" style="width: 16%; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.88&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220401__20230331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zN0qE0pYIvVe" title="Weighted Average Remaining Contractual Life - Options, Outstanding at beginning of period"&gt;9.2&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqTjLpER9lPh" style="width: 16%; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at beginning of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,486&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zeJvbAaYwuYj" style="color: Black; text-align: right" title="Number of Options Outstanding, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0970"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210401__20220331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z0T4Kd3g4XWj" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Granted"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_ziFXsYsb7bZe" style="color: Black; text-align: right" title="Number of Options Outstanding, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0974"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zyoU9jRQAHL7" style="color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercised"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0976"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Forfeited&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zWM0tpJAOShj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Options Outstanding, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(113,875&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zB9SKTYHGES5" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Forfeited"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.22&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Outstanding
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z8ragJK5OUVf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of options outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,703,125&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zljWYatUVqp8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Outstanding at ending of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.81&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqyBQpT2uEX2" title="Weighted average remaining contractual life - options, outstanding at end of period"&gt;9.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zqxnKbS8ZDDb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Outstanding at end of period"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,012&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Exercisable
    as of June 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zfNHSzMQAUu4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Options Outstanding, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;464,875&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zujcW7MLg9Tf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted Average Exercise Price - Options, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.25&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_z29DkxsMYQK9" title="Weighted average remaining contractual life - options, exercisable"&gt;8.5&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pn3n3_c20230401__20230630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember_zBUiYVNKofs7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Aggregate Intrinsic Value, Exercisable"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,705&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
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      unitRef="Shares">3817000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
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      unitRef="USDPShares">2.88</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2022-04-012023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">P9Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2023-03-31_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="-3"
      unitRef="USD">23486000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">113875</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.22</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">3703125</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">2.81</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">P9Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
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      unitRef="USD">23012000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">464875</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
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      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
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      unitRef="USDPShares">3.25</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
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    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
      decimals="-3"
      unitRef="USD">2705000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
      contextRef="AsOf2023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember"
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      unitRef="USD">14300000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2023-04-012023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember">P1Y8M12D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2023-04-012023-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">4.08</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2022-04-012022-06-30_custom_TwoThousandThirteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">4.22</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
      contextRef="AsOf2023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember"
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      unitRef="USD">16600000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2023-04-012023-06-30_custom_TwoThousandTwentyOneBeyondCancerLtdEquityIncentivePlanMember">P1Y8M12D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z4oN18MlIItc" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following was utilized to calculate the fair value of options on the date of grant:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_z1Atex2F11Ue" style="display: none"&gt;SCHEDULE
OF FAIR VALUE OF OPTION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 0pt; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Risk-free
    interest rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MinimumMember_zasVHBlnpdGi" title="Risk-free interest rate"&gt;3.5&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230401__20230630__srt--RangeAxis__srt--MaximumMember_zwOeWTCvscE1" title="Risk-free interest rate"&gt;3.9&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MinimumMember_zsPTQlk7ROIk" title="Risk-free interest rate"&gt;2.5&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220401__20220630__srt--RangeAxis__srt--MaximumMember_zLqjCGkeiRGd" title="Risk-free interest rate"&gt;3.4&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    volatility (Beyond Air)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zIrHi5vYtc8i" title="Expected volatility"&gt;81.6&lt;/span&gt;
                                            &#x2013; &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zQYLTKwo07Ia" title="Expected volatility"&gt;82.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MinimumMember_zokX79skdnWk" title="Expected volatility"&gt;88.6&lt;/span&gt;
                                            - &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondAirMember__srt--RangeAxis__srt--MaximumMember_zS08nYReTgu3" title="Expected volatility"&gt;89.1&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    volatility (Beyond Cancer)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember_z1UY5l1F7me"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1027"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MinimumMember_zQ1i4F5A5XB9"&gt;95.3&lt;/span&gt;-&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--BeyondCancerLtdMember__srt--RangeAxis__srt--MaximumMember_zpZQbFq6fqx9"&gt;104.7&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 0pt; width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Dividend
    yield&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20230401__20230630_zpkRAkZ6h6Il" title="Dividend yield"&gt;0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 2%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220401__20220630_z6oKMzO9JNJh" title="Dividend yield"&gt;0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected
    terms (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230401__20230630_zojCeZDzD9E6" title="Expected term (in years)"&gt;6.25&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220401__20220630_zkOWtgzFDjMf" title="Expected term (in years)"&gt;6.25&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 0pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
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      contextRef="From2023-04-012023-06-30_srt_MinimumMember"
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      contextRef="From2023-04-012023-06-30_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.039</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
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      contextRef="From2022-04-012022-06-30_srt_MinimumMember"
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      contextRef="From2023-04-012023-06-30_custom_BeyondAirMember_srt_MinimumMember"
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    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2023-04-01to2023-06-30">P6Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2022-04-012022-06-30">P6Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationActivityTableTextBlock_zFiSoy5S6vg7" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following summarizes the components of stock-based compensation expense which included stock options and restricted stock units for the
three months ended June 30, 2023 and June 30, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BD_zbUeNCxIB378" style="display: none"&gt;SCHEDULE
OF STOCK-BASED COMPENSATION EXPENSE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230401__20230630_zRZ1WLqA7bG" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20220401__20220630_zGpQ4OJ9QvV4" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three
    Months Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(in
    thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zi30nyKzhhXh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,206&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;925&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zLDgWpUh0Jaa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;General
    and administrative&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,911&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,699&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ShareBasedCompensation_pn3n3_zyyotFeXuz7d" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    stock-based compensation expense&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,115&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,624&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock>
    <us-gaap:ShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="-3"
      unitRef="USD">1206000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="-3"
      unitRef="USD">925000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="-3"
      unitRef="USD">4911000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="-3"
      unitRef="USD">3699000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2023-04-01to2023-06-30"
      decimals="-3"
      unitRef="USD">6115000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2022-04-012022-06-30"
      decimals="-3"
      unitRef="USD">4624000</us-gaap:ShareBasedCompensation>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_ztQ3fPjWKI59" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the Company&#x2019;s outstanding warrants as of June 30, 2023 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zBweM1qg2Uw" style="display: none"&gt;SUMMARY
OF COMPANY&#x2019;S OUTSTANDING WARRANTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Warrant
    Holders&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Number
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Intrinsic
                                            Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;(in
                                            thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Date
                                            of&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Third-party license
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_z4ZcfkWIgQ46" style="width: 12%; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;208,333&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zPnLHH6AXDla" style="width: 12%; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.80&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_zZMNtvNIH4U5" style="width: 10%; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1056"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 12%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90F_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--ThirdPartyLicenseAgreementMember_znBvVYnjneM5" title="Date of Expiration"&gt;January
                                            2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;March 2020 loan&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zzYYCEwI4uY2" style="color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;172,187&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_z0XIaxfKbeFd" style="color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7.26&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zUf80k6mTgP" style="color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1064"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_900_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--MarchTwoThousandTwentyMember_zsSlC1nR6bmg" title="Date of Expiration"&gt;March
                                            2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;NitricGen
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zKntyLVDdbd9" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;80,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zDWlbnpTUcr6" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.90&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zfm7Cl1R1v0a" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1072"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zu5PzcSis52c" title="Date of Expiration"&gt;January
                                            2028&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Avenue
    agreement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zdhd9CIJbe1d" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;233,843&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_z1WBNkz34Kpb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.88&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zxnyRQ1lWOlf" style="border-bottom: Black 1.5pt solid; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1080"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;span id="xdx_90B_ecustom--WarrantsExpirationDateDescription_c20230401__20230630__us-gaap--TypeOfArrangementAxis__custom--AvenueCapitalMember_zbruyOnm20mj" title="Date of Expiration"&gt;June
                                            2028&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230630_ztjE8EUbfBg8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Warrants"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;694,363&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230630_zwj45KvzPbK8" style="padding-bottom: 2.5pt; color: Black; text-align: right" title="Exercise Price"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6.02&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pid_c20230630_zKIhgvGY0847" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Intrinsic Value"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1088"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2023-06-30_custom_ThirdPartyLicenseAgreementMember"
      decimals="INF"
      unitRef="Shares">208333</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-30_custom_ThirdPartyLicenseAgreementMember"
      decimals="INF"
      unitRef="USDPShares">4.80</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <XAIR:WarrantsExpirationDateDescription contextRef="From2023-04-012023-06-30_custom_ThirdPartyLicenseAgreementMember">January
                                            2024</XAIR:WarrantsExpirationDateDescription>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2023-06-30_custom_MarchTwoThousandTwentyMember"
      decimals="INF"
      unitRef="Shares">172187</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-30_custom_MarchTwoThousandTwentyMember"
      decimals="INF"
      unitRef="USDPShares">7.26</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <XAIR:WarrantsExpirationDateDescription contextRef="From2023-04-012023-06-30_custom_MarchTwoThousandTwentyMember">March
                                            2025</XAIR:WarrantsExpirationDateDescription>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2023-06-30_custom_NitricGenAgreementMember"
      decimals="INF"
      unitRef="Shares">80000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-30_custom_NitricGenAgreementMember"
      decimals="INF"
      unitRef="USDPShares">6.90</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <XAIR:WarrantsExpirationDateDescription contextRef="From2023-04-012023-06-30_custom_NitricGenAgreementMember">January
                                            2028</XAIR:WarrantsExpirationDateDescription>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2023-06-30_custom_AvenueCapitalMember"
      decimals="INF"
      unitRef="Shares">233843</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-30_custom_AvenueCapitalMember"
      decimals="INF"
      unitRef="USDPShares">5.88</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <XAIR:WarrantsExpirationDateDescription contextRef="From2023-04-012023-06-30_custom_AvenueCapitalMember">June
                                            2028</XAIR:WarrantsExpirationDateDescription>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2023-06-30" decimals="INF" unitRef="Shares">694363</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-30"
      decimals="INF"
      unitRef="USDPShares">6.02</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2023-06-30_us-gaap_WarrantMember_custom_AvenueCapitalMember"
      decimals="INF"
      unitRef="Shares">233843</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_806_eus-gaap--OtherCurrentAssetsTextBlock_zt6rwhPMjSmi" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
5 &lt;span id="xdx_82D_zsKz9gqfrCP7"&gt;OTHER CURRENT ASSETS AND PREPAID EXPENSES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zntBpH7PQ7hk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of current assets and prepaid expenses is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_zlDgxFaSIce5" style="display: none"&gt;SCHEDULE
OF CURRENT ASSETS AND PREPAID EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230630_zYYG0IxUF6u4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20230331_z5KAisV92Rqb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zXcQmljg67Ib" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;332&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;128&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--InsuranceMember_zkmbKXimiiVb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Insurance&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;637&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;908&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidRentsAndTenantImprovementMember_zVy8z2JiFpn5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Prepaid rents and tenant improvement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;54&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1105"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidMarketingMaterialsMember_zsud3MyRQl8e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Prepaid marketing materials&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1108"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--ValueAddedTaxReceivableMember_zkvikkuYuPWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Value added tax receivable&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;213&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;231&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--DemonstrationMaterialsMember_zPRhBp6BWTj4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Demonstration materials&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;264&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;245&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--OtherMember_zF3OPXTKm9Ik" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;283&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;337&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_zq7CzkQQ4II3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,823&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,850&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AE_z2RGu9gBpKMk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_891_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zntBpH7PQ7hk" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of current assets and prepaid expenses is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B1_zlDgxFaSIce5" style="display: none"&gt;SCHEDULE
OF CURRENT ASSETS AND PREPAID EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230630_zYYG0IxUF6u4" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20230331_z5KAisV92Rqb" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zXcQmljg67Ib" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;332&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;128&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--InsuranceMember_zkmbKXimiiVb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Insurance&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;637&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;908&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidRentsAndTenantImprovementMember_zVy8z2JiFpn5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Prepaid rents and tenant improvement&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;54&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1105"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--PrepaidMarketingMaterialsMember_zsud3MyRQl8e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Prepaid marketing materials&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1108"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--ValueAddedTaxReceivableMember_zkvikkuYuPWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Value added tax receivable&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;213&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;231&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--DemonstrationMaterialsMember_zPRhBp6BWTj4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Demonstration materials&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;264&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;245&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_hus-gaap--BalanceSheetLocationAxis__custom--OtherMember_zF3OPXTKm9Ik" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;283&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;337&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pn3n3_zq7CzkQQ4II3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,823&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,850&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="-3"
      unitRef="USD">332000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-03-31_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="-3"
      unitRef="USD">128000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_custom_InsuranceMember"
      decimals="-3"
      unitRef="USD">637000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
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      contextRef="AsOf2023-03-31_custom_InsuranceMember"
      decimals="-3"
      unitRef="USD">908000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_custom_PrepaidRentsAndTenantImprovementMember"
      decimals="-3"
      unitRef="USD">54000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_custom_PrepaidMarketingMaterialsMember"
      decimals="-3"
      unitRef="USD">39000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_custom_ValueAddedTaxReceivableMember"
      decimals="-3"
      unitRef="USD">213000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-03-31_custom_ValueAddedTaxReceivableMember"
      decimals="-3"
      unitRef="USD">231000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
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      contextRef="AsOf2023-06-30_custom_DemonstrationMaterialsMember"
      decimals="-3"
      unitRef="USD">264000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
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      contextRef="AsOf2023-03-31_custom_DemonstrationMaterialsMember"
      decimals="-3"
      unitRef="USD">245000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-06-30_custom_OtherMember"
      decimals="-3"
      unitRef="USD">283000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-03-31_custom_OtherMember"
      decimals="-3"
      unitRef="USD">337000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">1823000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">1850000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_809_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_z1P7xtMbwt4b" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
6 &lt;span id="xdx_82D_zQwhm1NgT6g3"&gt;ACCRUED EXPENSES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8yDyQcNgNMh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the accrued expenses as of June 30, 2023 and March 31, 2023 is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BC_zqtNrWAVKvR4" style="display: none"&gt;SUMMARY
OF ACCRUED EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230630_zuUBv7GQD33h" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20230331_zN1nP2Zfx4K1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--VendorsResearchAndDevelopment_iI_pn3n3_maTSAEzACS_z7n62Kgs7wc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;773&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;426&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maTSAEzACS_zqe4L07w9Yt" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Professional fees&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;868&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,221&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn3n3_maTSAEzACS_zHdxWGOPhsil" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Employee salaries and benefits&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,085&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;985&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--ContingentLitigationAndSettlements_iI_pn3n3_maTSAEzACS_zfd6V3A6fR3l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Contingent litigation and settlements
    (Note 10)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,946&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,298&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--CircassiaSettlementCurrent_iI_pn3n3_maTSAEzACS_z68OvlguaNBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Circassia settlement &#x2013;
    current portion (Note 8)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maTSAEzACS_zHunEOyQ42He" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;228&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TotalShorttermAccruedExpense_iTI_pn3n3_mtTSAEzACS_zSqAGu7wMYff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    short-term accrued expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,401&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--AccruedCircassiaSettlementLongTerm_iI_pn3n3_maOLTDzSjA_zQMkbq1Rp0o9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accrued
    Circassia Settlement - long term portion (Note 8)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OtherLongTermDebt_iTI_pn3n3_mtOLTDzSjA_zePiO5WhyAo6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    other long-term liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A9_zx63iGbcnXk3" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z8yDyQcNgNMh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 20pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;A
summary of the accrued expenses as of June 30, 2023 and March 31, 2023 is as follows (in thousands):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BC_zqtNrWAVKvR4" style="display: none"&gt;SUMMARY
OF ACCRUED EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230630_zuUBv7GQD33h" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20230331_zN1nP2Zfx4K1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;March
                                            31,&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--VendorsResearchAndDevelopment_iI_pn3n3_maTSAEzACS_z7n62Kgs7wc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Research and development&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;773&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;426&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccruedProfessionalFeesCurrent_iI_pn3n3_maTSAEzACS_zqe4L07w9Yt" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Professional fees&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;868&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,221&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_pn3n3_maTSAEzACS_zHdxWGOPhsil" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Employee salaries and benefits&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,085&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;985&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--ContingentLitigationAndSettlements_iI_pn3n3_maTSAEzACS_zfd6V3A6fR3l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Contingent litigation and settlements
    (Note 10)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,946&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,298&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--CircassiaSettlementCurrent_iI_pn3n3_maTSAEzACS_z68OvlguaNBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Circassia settlement &#x2013;
    current portion (Note 8)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,500&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maTSAEzACS_zHunEOyQ42He" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;228&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TotalShorttermAccruedExpense_iTI_pn3n3_mtTSAEzACS_zSqAGu7wMYff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    short-term accrued expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,401&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--AccruedCircassiaSettlementLongTerm_iI_pn3n3_maOLTDzSjA_zQMkbq1Rp0o9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accrued
    Circassia Settlement - long term portion (Note 8)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OtherLongTermDebt_iTI_pn3n3_mtOLTDzSjA_zePiO5WhyAo6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total
    other long-term liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
    <XAIR:VendorsResearchAndDevelopment contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">773000</XAIR:VendorsResearchAndDevelopment>
    <XAIR:VendorsResearchAndDevelopment contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">426000</XAIR:VendorsResearchAndDevelopment>
    <us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">868000</us-gaap:AccruedProfessionalFeesCurrent>
    <us-gaap:AccruedProfessionalFeesCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">1221000</us-gaap:AccruedProfessionalFeesCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">1085000</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">985000</us-gaap:AccruedEmployeeBenefitsCurrent>
    <XAIR:ContingentLitigationAndSettlements contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">2946000</XAIR:ContingentLitigationAndSettlements>
    <XAIR:ContingentLitigationAndSettlements contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">10298000</XAIR:ContingentLitigationAndSettlements>
    <XAIR:CircassiaSettlementCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">3500000</XAIR:CircassiaSettlementCurrent>
    <XAIR:CircassiaSettlementCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">3500000</XAIR:CircassiaSettlementCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">228000</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">184000</us-gaap:OtherAccruedLiabilitiesCurrent>
    <XAIR:TotalShorttermAccruedExpense contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">9401000</XAIR:TotalShorttermAccruedExpense>
    <XAIR:TotalShorttermAccruedExpense contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">16613000</XAIR:TotalShorttermAccruedExpense>
    <XAIR:AccruedCircassiaSettlementLongTerm contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">4500000</XAIR:AccruedCircassiaSettlementLongTerm>
    <XAIR:AccruedCircassiaSettlementLongTerm contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">4500000</XAIR:AccruedCircassiaSettlementLongTerm>
    <us-gaap:OtherLongTermDebt contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">4500000</us-gaap:OtherLongTermDebt>
    <us-gaap:OtherLongTermDebt contextRef="AsOf2023-03-31" decimals="-3" unitRef="USD">4500000</us-gaap:OtherLongTermDebt>
    <us-gaap:EarningsPerShareTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_80F_eus-gaap--EarningsPerShareTextBlock_ztW5mgckhLDl" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
7 &lt;span id="xdx_82C_z7ZBGFCAGT48"&gt;BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqjWwUJxz73k" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zpZSKu9Pi8h2" style="display: none"&gt;SCHEDULE
OF POTENTIAL ANTI-DILUTIVE SECURITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230401__20230630_z0KX1qtWs8Hj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20220401__20220630_znr6wiRP4fGl" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXCsgIjQb0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common stock warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;694,363&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;460,520&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zLWogN7foufl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common stock options&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,132,952&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,507,756&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zbAKhexUAHu" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted shares&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,095,300&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;949,600&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ConversionOfStockSharesIssued1_pid_zsbdo2cCP8vg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan and Security &#x2013; conversion feature&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;392,465&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1167"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zcMjwvQFYeQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,315,080&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,917,876&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A7_zpSEGb5mq2M8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zqjWwUJxz73k" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
following potentially dilutive securities were not included in the calculation of diluted net income (loss) per share attributable to
common stockholders of Beyond Air because their effect would have been anti-dilutive for the periods presented:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B0_zpZSKu9Pi8h2" style="display: none"&gt;SCHEDULE
OF POTENTIAL ANTI-DILUTIVE SECURITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230401__20230630_z0KX1qtWs8Hj" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20220401__20220630_znr6wiRP4fGl" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zXCsgIjQb0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common stock warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;694,363&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;460,520&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zLWogN7foufl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common stock options&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,132,952&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,507,756&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zbAKhexUAHu" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted shares&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,095,300&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;949,600&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ConversionOfStockSharesIssued1_pid_zsbdo2cCP8vg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan and Security &#x2013; conversion feature&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;392,465&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1167"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_zcMjwvQFYeQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,315,080&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,917,876&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
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      contextRef="From2022-04-012022-06-30_us-gaap_WarrantMember23855312"
      decimals="INF"
      unitRef="Shares">460520</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
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      contextRef="From2023-04-012023-06-30_us-gaap_StockOptionMember"
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    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2023-04-012023-06-30_us-gaap_RestrictedStockMember"
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      contextRef="From2022-04-012022-06-30_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">949600</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ConversionOfStockSharesIssued1
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="Shares">392465</us-gaap:ConversionOfStockSharesIssued1>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2023-04-01to2023-06-30"
      decimals="INF"
      unitRef="Shares">10315080</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
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      contextRef="From2022-04-012022-06-30"
      decimals="INF"
      unitRef="Shares">6917876</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <XAIR:LicenseAgreementTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_80C_ecustom--LicenseAgreementTextBlock_zFL7T1eIWyF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
8 &lt;span id="xdx_823_zOcLBK3QxFP8"&gt;LICENSE AGREEMENT&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
January 23, 2019, the Company entered into an agreement for commercial rights (the &#x201c;Circassia Agreement&#x201d;) with Circassia
Limited and its affiliates (collectively, &#x201c;Circassia&#x201d;) for PPHN and future related indications at concentrations of &amp;lt;
80 ppm in the hospital setting in the United States and China. On December 18, 2019, the Company terminated the Circassia Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
May 25, 2021, the Company and Circassia entered into a settlement agreement (the &#x201c;Settlement Agreement&#x201d;) resolving all claims
by and between both parties and mutually terminating the Circassia Agreement. Pursuant to the terms of the Settlement Agreement, the
Company agreed to pay Circassia $&lt;span id="xdx_901_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--AwardTypeAxis__custom--ThreeInstallmentsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z2sG0HYxTpW"&gt;10.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million in three installments,
the first payment of $&lt;span id="xdx_90F_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstPaymentMember_zCazqvsTbFNk"&gt;2.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million was triggered upon FDA
approval (fixing the &#x201c;Initial Payment Due Date&#x201d; at July 28, 2022). Thereafter, the Company will pay $&lt;span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--FirstAnniversaryMember_z0gGdDm8Nhi7"&gt;3.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million to Circassia on the first
anniversary of the Initial Payment Due Date and $&lt;span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--AwardTypeAxis__custom--SecondAnniversaryMember_zltoDYBCGKWj"&gt;4.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million on the second anniversary
of the Initial Payment Due Date. Additionally, beginning in year three post-approval, Circassia will receive a quarterly royalty payment
equal to &lt;span id="xdx_90E_ecustom--RoyaltyPaymentPercentage_pid_dp_uPure_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zmMu9kQGBjYc" title="Royalty payment percentage"&gt;5&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;%
of LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; PH net sales in the U.S. This royalty will terminate once the aggregate payment reaches $&lt;span id="xdx_900_eus-gaap--PaymentsForRoyalties_pn6n6_c20210523__20210525__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__dei--LegalEntityAxis__custom--CricassiaLimitedMember_z4ASuWuCKMrg"&gt;6
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million. $&lt;span id="xdx_900_eus-gaap--LossContingencyAccrualPayments_pn5n6_c20220701__20220731_zPRAaSpTPHtj"&gt;2.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million was paid to Circassia in
July 2022, $&lt;span id="xdx_90D_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20240401__20240930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zRylIFPupRM1"&gt;3.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million is payable in the second
fiscal quarter of 2024 and the final $&lt;span id="xdx_90E_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn5n6_c20250401__20250930__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zpymWNCMbg4b"&gt;4.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million is payable in the second
fiscal quarter of 2025. As of June 30, 2023 and March 31, 2023 $&lt;span id="xdx_908_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230331_zHrDHG4fXEOc"&gt;8.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million is included in accrued
liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</XAIR:LicenseAgreementTextBlock>
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      contextRef="From2021-05-232021-05-25_custom_ThreeInstallmentsMember_custom_SettlementAgreementMember"
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    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_FirstPaymentMember"
      decimals="-5"
      unitRef="USD">2500000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_FirstAnniversaryMember"
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      unitRef="USD">3500000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
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      contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_SecondAnniversaryMember"
      decimals="-5"
      unitRef="USD">4500000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <XAIR:RoyaltyPaymentPercentage
      contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember"
      decimals="INF"
      unitRef="Pure">0.05</XAIR:RoyaltyPaymentPercentage>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2021-05-232021-05-25_custom_SettlementAgreementMember_custom_CricassiaLimitedMember"
      decimals="-6"
      unitRef="USD">6000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:LossContingencyAccrualPayments
      contextRef="From2022-07-012022-07-31"
      decimals="-5"
      unitRef="USD">2500000</us-gaap:LossContingencyAccrualPayments>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2024-04-012024-09-30_custom_SettlementAgreementMember_srt_ScenarioForecastMember"
      decimals="-5"
      unitRef="USD">3500000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <us-gaap:LitigationSettlementAmountAwardedToOtherParty
      contextRef="From2025-04-012025-09-30_custom_SettlementAgreementMember_srt_ScenarioForecastMember"
      decimals="-5"
      unitRef="USD">4500000</us-gaap:LitigationSettlementAmountAwardedToOtherParty>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent contextRef="AsOf2023-03-31" decimals="-5" unitRef="USD">8000000.0</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <XAIR:GrantCollaboratonAgreementTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_804_ecustom--GrantCollaboratonAgreementTextBlock_zWsG70NiCKV1" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
9 &lt;span id="xdx_820_zpP7aIzzevGd"&gt;GRANT COLLABORATION AGREEMENT&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
February 10, 2021, the Company received a grant for up to $&lt;span id="xdx_905_eus-gaap--GrantsReceivable_iI_pn5n6_c20210210__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_znKWNlH7iRP1"&gt;2.2&lt;/span&gt; million from the CFF to advance the clinical development of high concentration
NO for the treatment of NTM pulmonary disease, which disproportionally affects cystic fibrosis patients. Under the terms of the agreement,
the funding will be allocated to the ongoing LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; GO NTM pilot clinical trial. The grant provides milestones based upon achieving
performance steps and requirements under a development program. The grant provides for royalty payments to CFF upon the commercialization
of any product developed under the grant program at a rate of &lt;span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210209__20210210__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zumB0Kxe9Ud8" title="Concentration risk percentage"&gt;10&lt;/span&gt;% of net sales. The royalties are capped at four times the grant actually
paid to the Company. A total of $&lt;span id="xdx_90A_ecustom--GrantsReductionExpense_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zZbisz9WMhZ1" title="Grants reduction expenses"&gt;1.7&lt;/span&gt; million has been recognized as a reduction of R&amp;amp;D costs from this grant to date, including $&lt;span id="xdx_900_ecustom--ReductionOfResearchAndDevelopmentExpenses_pn3n3_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zaXZwh858Oqe" title="Research and development expenses"&gt;5&lt;/span&gt;
thousand in the three months ended June 30, 2023. Since the beginning of the pilot clinical trial, the Company has received milestone payments
totaling $&lt;span id="xdx_902_eus-gaap--PaymentsForRoyalties_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_zJjvqF6e1Yda" title="Payments for royalties"&gt;1.3&lt;/span&gt; million and accrued an additional $&lt;span id="xdx_90F_eus-gaap--AccruedRoyaltiesCurrent_iI_pn5n6_c20230630__dei--LegalEntityAxis__custom--CysticFibrosisFoundationMember_z3MUY80ntba8" title="Accrued additional royalties"&gt;0.4&lt;/span&gt; million as a grant receivable as of June 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


</XAIR:GrantCollaboratonAgreementTextBlock>
    <us-gaap:GrantsReceivable
      contextRef="AsOf2021-02-10_custom_CysticFibrosisFoundationMember"
      decimals="-5"
      unitRef="USD">2200000</us-gaap:GrantsReceivable>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2021-02-092021-02-10_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_CysticFibrosisFoundationMember"
      decimals="INF"
      unitRef="Pure">0.10</us-gaap:ConcentrationRiskPercentage1>
    <XAIR:GrantsReductionExpense
      contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember"
      decimals="-5"
      unitRef="USD">1700000</XAIR:GrantsReductionExpense>
    <XAIR:ReductionOfResearchAndDevelopmentExpenses
      contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember"
      decimals="-3"
      unitRef="USD">5000</XAIR:ReductionOfResearchAndDevelopmentExpenses>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2023-04-012023-06-30_custom_CysticFibrosisFoundationMember"
      decimals="-5"
      unitRef="USD">1300000</us-gaap:PaymentsForRoyalties>
    <us-gaap:AccruedRoyaltiesCurrent
      contextRef="AsOf2023-06-30_custom_CysticFibrosisFoundationMember"
      decimals="-5"
      unitRef="USD">400000</us-gaap:AccruedRoyaltiesCurrent>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zAoALAui9aI8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
10 &lt;span id="xdx_824_zdqe7vunpuA6"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;License
Agreements&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;In
August 2015, Beyond Air Ltd., a wholly-owned subsidiary of the Company (&#x201c;BA Ltd.&#x201d;) entered into an Option Agreement (the &#x201c;Option Agreement&#x201d;) with Pulmonox whereby BA Ltd. acquired the
option (the &#x201c;Option&#x201d;) to purchase certain intellectual property assets and rights. On January 13, 2017, BA Ltd. exercised
the Option and paid $&lt;span id="xdx_90A_ecustom--PaymentsForStockOptionExercised_pn3n3_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zqSYj5UUcx75" title="Payments for stock option exercised"&gt;500&lt;/span&gt; thousand to Pulmonox. BA Ltd. became obligated to make certain one-time development and sales milestone
payments to Pulmonox, commencing with the date on which BA Ltd. receives regulatory approval for the commercial sale of the first
product candidate qualifying under the Option Agreement. These milestone payments are capped at a total of $&lt;span id="xdx_909_ecustom--MilestonePayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zWGLR6HRZKRl" title="Milestone payments"&gt;87&lt;/span&gt; million across three separate
and distinct indications that fall under the agreement, with the majority of them, approximately $&lt;span id="xdx_90E_ecustom--SalesRelatedMilestonesPayments_pn5n6_c20170112__20170113__us-gaap--TypeOfArrangementAxis__custom--OptionAgreementMember_zis9U2f1QBfi" title="Sales related milestones payments"&gt;83&lt;/span&gt; million, being sales-related based
on cumulative sales milestones for each of the three products. BA Ltd. is not currently developing any qualifying products.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
January 31, 2018, the Company entered into an agreement (the &#x201c;NitricGen Agreement&#x201d;) with NitricGen, Inc.
(&#x201c;NitricGen&#x201d;) to acquire a global, exclusive, transferable license and associated assets including intellectual
property, know-how, trade secrets and confidential information from NitricGen related to the LungFit&lt;sup&gt;&#xae;&lt;/sup&gt;. The Company
acquired the licensing right to use the technology and agreed to pay NitricGen a total of $&lt;span id="xdx_90C_ecustom--MilestonePayments_pn5n6_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zXrbAFJ9rkha" title="Milestone payments"&gt;2.0&lt;/span&gt;
million in future payments based upon achieving certain milestones, as defined in the NitricGen Agreement, and single-digit
royalties on sales of the LungFit&lt;sup&gt;&#xae;&lt;/sup&gt;. The Company paid NitricGen $&lt;span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zdeumQHcs5Mc" title="Payment for Milestone method revenue recognized"&gt;100&lt;/span&gt;
thousand upon the execution of the NitricGen Agreement, $&lt;span id="xdx_901_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn3n3_c20180130__20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__us-gaap--AwardDateAxis__custom--NextMilestonesMember_zZCDm3QAchaa" title="Payment for Milestone method revenue recognized"&gt;100&lt;/span&gt;
thousand upon achieving the next milestone and $&lt;span id="xdx_903_ecustom--PaymentForMilestoneMethodRevenueRecognized_pn5n6_c20220301__20220331__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember__dei--LegalEntityAxis__custom--NitricGenIncMember_zd0ykm46Ksvk" title="Future payments based on certain milestones"&gt;1.5&lt;/span&gt;
million  in January 2023, six months after approval of the LungFit&lt;sup&gt;&#xae; &lt;/sup&gt;by the FDA) and
issued &lt;span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pp0p0_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_z4ccplMMX8T8" title="Warrants to purchase common stock"&gt;100,000&lt;/span&gt;
warrants to purchase the Company&#x2019;s common stock valued at $&lt;span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_pn3n3_c20180131__dei--LegalEntityAxis__custom--NitricGenIncMember__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zHjn3ZlYjtke" title="Warrants to purchase common stock, value"&gt;295&lt;/span&gt;
thousand upon executing the NitricGen Agreement. The remaining future milestone payments total $&lt;span id="xdx_900_ecustom--MilestonePayments_pn5n6_c20180130__20180131__us-gaap--TypeOfArrangementAxis__custom--NitricGenAgreementMember_zP6FI9qidkqk" title="Milestone payments"&gt;0.3&lt;/span&gt;
million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;Supply
Agreement and Purchase Order&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;In
August 2020, the Company entered into a supply agreement expiring on December 31, 2024. The agreement will renew automatically for
successive three-year periods unless and until the Company provides 12 months&#x2019; notice of intent not to renew. The Company has
opened several non-cancellable purchase orders and the outstanding amount remaining under the purchase order as of June 30, 2023 was
approximately $&lt;span id="xdx_901_eus-gaap--PurchaseObligation_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_zG9omZz6ajg" title="Outstanding amount under purchase"&gt;6.2&lt;/span&gt;
million with this supplier. This supplier holds $&lt;span id="xdx_908_eus-gaap--RestrictedCash_iI_pn5n6_c20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierMember_z17H9RwoXfK3" title="Restricted cash"&gt;2.6&lt;/span&gt;
million of restricted cash to partially secure materials on the Company&#x2019;s behalf.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Contingencies&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
March 23, 2023, the Supreme Court of the State of New York, Appellate Division, First Judicial Department (the &#x201c;Appellate Court&#x201d;),
rendered its opinion in the Empery Suit. The Appellate Court opinion affirmed the judgment by the Supreme Court of the
State of New York against the Company. In connection with the appeal, the Company had used approximately $&lt;span id="xdx_900_eus-gaap--DebtInstrumentCollateralAmount_iI_pn5n6_c20230323_z5k362eycpb7"&gt;7.4
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million of cash as collateral to
secure a supersedeas bond for the full amount of damages and interest in case it was unsuccessful in its appeal. On April 12, 2023, the
Company paid a total of $&lt;span id="xdx_90B_eus-gaap--LossContingencyDamagesPaidValue_pn5n6_c20230411__20230412_z1Etv9IBitE7"&gt;7.6&lt;/span&gt;&lt;/span&gt;
&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;million including damages and interest in satisfaction
of judgment. This had been accrued as of &lt;span style="background-color: white"&gt;March 31, 2023.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;In
December 2021, Hudson Bay Master Fund (&#x201c;Hudson&#x201d;) filed a lawsuit
in the Supreme Court on the State of New York against the Company relating to the notice of adjustment of the exercise price of and the
number of warrant shares issuable under warrants issued to Hudson in January 2017. Hudson received &lt;span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20211228__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandSeventeenOfferingMember__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_z0Im7ShbcwTf" title="Warrants received"&gt;83,334&lt;/span&gt;
warrants in connection with the January 2017 offering. Hudson&#x2019;s complaint
alleged breach of contract and that Hudson is entitled to damages and interest as a result of certain adjustments to the exercise price
and number of warrant shares issuable following a February 2018 financing transaction. The lawsuit was settled in July 2023 and $&lt;span id="xdx_903_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_ztD6HH58UP6g" title="Contingent loss"&gt;2.9&lt;/span&gt; million will be payable in the second fiscal quarter of 2024. As of June 30, 2023 and March 31, 2023 $&lt;span id="xdx_90C_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230630__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zCH3P3Y54MUa" title="Accrued liabilities"&gt;2.9&lt;/span&gt; million and $&lt;span id="xdx_90F_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pn5n6_c20230331__us-gaap--LossContingenciesByNatureOfContingencyAxis__custom--HudsonBayMasterFundMember_zcgqDc1K6KNg" title="Accrued liabilities"&gt;2.7&lt;/span&gt; million
respectively are included in accrued liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;From time to time, we are involved in various legal
matters arising in the normal course of business. We do not expect the outcome of such proceedings, either individually or in the aggregate,
to have a material effect on our financial position, cash flows or results of operations.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <XAIR:PaymentsForStockOptionExercised
      contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember"
      decimals="-3"
      unitRef="USD">500000</XAIR:PaymentsForStockOptionExercised>
    <XAIR:MilestonePayments
      contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember"
      decimals="-5"
      unitRef="USD">87000000</XAIR:MilestonePayments>
    <XAIR:SalesRelatedMilestonesPayments
      contextRef="From2017-01-122017-01-13_custom_OptionAgreementMember"
      decimals="-5"
      unitRef="USD">83000000</XAIR:SalesRelatedMilestonesPayments>
    <XAIR:MilestonePayments
      contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember"
      decimals="-5"
      unitRef="USD">2000000.0</XAIR:MilestonePayments>
    <XAIR:PaymentForMilestoneMethodRevenueRecognized
      contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember"
      decimals="-3"
      unitRef="USD">100000</XAIR:PaymentForMilestoneMethodRevenueRecognized>
    <XAIR:PaymentForMilestoneMethodRevenueRecognized
      contextRef="From2018-01-302018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember_custom_NextMilestonesMember"
      decimals="-3"
      unitRef="USD">100000</XAIR:PaymentForMilestoneMethodRevenueRecognized>
    <XAIR:PaymentForMilestoneMethodRevenueRecognized
      contextRef="From2022-03-012022-03-31_custom_NitricGenAgreementMember_custom_NitricGenIncMember"
      decimals="-5"
      unitRef="USD">1500000</XAIR:PaymentForMilestoneMethodRevenueRecognized>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="AsOf2018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember"
      decimals="0"
      unitRef="Shares">100000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:WarrantsAndRightsOutstanding
      contextRef="AsOf2018-01-31_custom_NitricGenIncMember_custom_NitricGenAgreementMember"
      decimals="-3"
      unitRef="USD">295000</us-gaap:WarrantsAndRightsOutstanding>
    <XAIR:MilestonePayments
      contextRef="From2018-01-302018-01-31_custom_NitricGenAgreementMember"
      decimals="-5"
      unitRef="USD">300000</XAIR:MilestonePayments>
    <us-gaap:PurchaseObligation
      contextRef="AsOf2023-06-30_us-gaap_SupplierConcentrationRiskMember_custom_SupplierMember"
      decimals="-5"
      unitRef="USD">6200000</us-gaap:PurchaseObligation>
    <us-gaap:RestrictedCash
      contextRef="AsOf2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_SupplierConcentrationRiskMember_custom_SupplierMember"
      decimals="-5"
      unitRef="USD">2600000</us-gaap:RestrictedCash>
    <us-gaap:DebtInstrumentCollateralAmount contextRef="AsOf2023-03-23" decimals="-5" unitRef="USD">7400000</us-gaap:DebtInstrumentCollateralAmount>
    <us-gaap:LossContingencyDamagesPaidValue
      contextRef="From2023-04-112023-04-12"
      decimals="-5"
      unitRef="USD">7600000</us-gaap:LossContingencyDamagesPaidValue>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="AsOf2021-12-28_custom_JanuaryTwoThousandSeventeenOfferingMember_custom_HudsonBayMasterFundMember"
      decimals="INF"
      unitRef="Shares">83334</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:LossContingencyAccrualAtCarryingValue
      contextRef="AsOf2023-06-30_custom_HudsonBayMasterFundMember"
      decimals="-5"
      unitRef="USD">2900000</us-gaap:LossContingencyAccrualAtCarryingValue>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent
      contextRef="AsOf2023-06-30_custom_HudsonBayMasterFundMember"
      decimals="-5"
      unitRef="USD">2900000</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent
      contextRef="AsOf2023-03-31_custom_HudsonBayMasterFundMember"
      decimals="-5"
      unitRef="USD">2700000</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <us-gaap:LongTermDebtTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_804_eus-gaap--LongTermDebtTextBlock_zZvNe7JNy94h" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;NOTE
11 &lt;span id="xdx_82F_z0ug7K8o1qck"&gt;LOANS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;LOAN
AND SECURITY AGREEMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;On
June 15, 2023 (the &#x201c;Closing Date&#x201d;), the Company entered into a Loan and Security Agreement (the &#x201c;Loan and Security
Agreement&#x201d;) with Avenue Capital Management II, L.P., as administrative agent and collateral agent (the &#x201c;Agent&#x201d;),
and the Lenders. Also on June 15, 2023, the Company entered into a Supplement to the Loan and Security Agreement (collectively with
the Agreement, the &#x201c;Loan Agreement&#x201d;) with the Agent and the Lenders. The Loan Agreement provides for senior secured term
loans (the &#x201c;Loans&#x201d;) in an aggregate principal amount up to $&lt;span id="xdx_909_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__srt--RangeAxis__srt--MaximumMember_zR30ZaeDnxSj" title="Secured debt"&gt;40&lt;/span&gt;
million, with (i) $&lt;span id="xdx_904_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zN83NA1gGGvj" title="Secured debt"&gt;17.5&lt;/span&gt;
million advanced on the Closing Date (&#x201c;Tranche 1&#x201d;), (ii) up to $&lt;span id="xdx_903_eus-gaap--SecuredDebt_iI_pn6n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_ziI5Ef1sQESb" title="Secured debt"&gt;10&lt;/span&gt;
million which may be advanced upon the request of the Company between April 1, 2024 and September 30, 2024, subject to the Company
having achieved total revenue derived from the sale of LungFit&lt;sup&gt;&#xae;&lt;/sup&gt; PH (other than licensing revenue) (&#x201c;Product
Revenue&#x201d;) for the three-month period prior to funding of not less than &lt;span id="xdx_90A_ecustom--ProductRevenuePercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember__srt--RangeAxis__srt--MaximumMember_zywBYhOPASx4" title="Product revenue percentage"&gt;85&lt;/span&gt;%
of projected Product Revenue for such period (&#x201c;Tranche 2&#x201d;), and (iii) up to $&lt;span id="xdx_907_eus-gaap--SecuredDebt_iI_pn5n6_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--DiscretionaryTrancheMember__srt--RangeAxis__srt--MaximumMember_zuPxYni3UNYg" title="Secured debt"&gt;12.5&lt;/span&gt;
million which may be advanced after April 1, 2024 (the &#x201c;Discretionary Tranche&#x201d;), subject to (a) the Agent and Lenders
having received investment committee approval and (b) the Company and Lenders having mutually agreed to draw and fund, such amount.
The Loans are due and payable on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_zOjBmxC8lWP" title="Loan, maturity date"&gt;June
1, 2027&lt;/span&gt; (the &#x201c;Maturity Date&#x201d;). The Loan principal is repayable in equal monthly installments beginning on January
1, 2025, with the possibility of deferring principal payments an &lt;span id="xdx_90C_eus-gaap--DebtInstrumentPaymentTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zsacxDxI7ZKd" title="Principal payment term"&gt;additional
6 to 18 months&lt;/span&gt; contingent upon the Company&#x2019;s achievement of at least $&lt;span id="xdx_909_eus-gaap--Revenues_pn6n6_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember__us-gaap--LongtermDebtTypeAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zdDbzwZLyiD7" title="Revenues"&gt;40&lt;/span&gt;
million of Product Revenue in the fiscal year ending March 31, 2025, provided the Company has fully drawn Tranche 2. The Loans bear
interest at a rate per annum (subject to increase during an event of default) equal to the greater of &lt;span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateTerms_c20230615__20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z4dJNUgGHZXj" title="Interest rate terms"&gt;(i)
the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%. The Company may, subject to
certain parameters, voluntarily prepay the Loans, in whole or in part, at any time. If prepayment occurs on or before the one-year
anniversary of the Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied
by 3.00%; if prepayment occurs after the one-year anniversary of the Closing Date and on or before the two-year anniversary of the
Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 2.00%; if
prepayment occurs after the two-year anniversary and on or before the three-year anniversary of the Closing Date, the Company is
required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 1.50%; and if prepayment occurs after the
three-year anniversary of the Closing Date and before the Maturity Date, the Company is required to pay a fee equal to the principal
amount of the Loans prepaid multiplied by 1.00%.&lt;/span&gt; A final payment fee of &lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_ziLQxCdldVtd" title="Debt interest rate, stated percentage"&gt;3.50&lt;/span&gt;%
of the principal amount of the Tranche 1 and Tranche 2 Loans is also due upon the Maturity Date or any earlier date of prepayment
(in the case of any partial prepayment, solely with respect to the principal amount being prepaid). The Loans are guaranteed by the
Company&#x2019;s subsidiaries, Beyond Air Ltd. and Beyond Air Ireland Limited, and certain of the Company&#x2019;s future subsidiaries
(collectively, the &#x201c;Guarantors&#x201d;). The Company&#x2019;s obligations under the Loan Agreement and the guarantee of such
obligations are secured by a pledge of substantially all of the Company&#x2019;s assets and have been or will be secured by a pledge
of substantially all of the assets of the Guarantors.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Pursuant
to the Loan Agreement, the Company is subject to a financial covenant requiring the Company to maintain at all times $&lt;span id="xdx_90E_ecustom--UnrestrictedCash_iI_pid_c20230615__us-gaap--DebtInstrumentAxis__custom--LoanAndSecurityAgreementMember_z9p41BJxdG8" title="Unrestricted cash"&gt;5,000,000&lt;/span&gt; in unrestricted
cash. The Loan Agreement also contains affirmative and negative covenants customary for financings of this type that, among other things,
limit the ability of the Company and its subsidiaries to (i) incur additional debt, guarantees or liens; (ii) pay any dividends; (iii)
enter into certain change of control transactions; (iv) sell, transfer, lease, license, or otherwise dispose of certain assets; (v) make
certain investments or loans; and (vi) engage in certain transactions with related persons, in each case, subject to certain exceptions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Loan Agreement also includes events of default customary for financings of this type, in certain cases subject to customary periods
to cure, following which the Agent may accelerate all amounts outstanding under the Loans. The Company granted the Lenders warrants
to purchase an aggregate of &lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230615_zh6wZEhF8I95" title="Warrants to purchase"&gt;233,843&lt;/span&gt;
shares of common stock at an exercise price of the lesser of $&lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230615_zjjfLhB0gIo6"&gt;5.88&lt;/span&gt;
or the price per share of our next bona fide round of equity financing before June 30, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company also granted the Lenders conversion rights for up to $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_pn5n6_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zlOKmPZr2d2i" title="Conversion principal amount"&gt;3.0&lt;/span&gt;
million in aggregate of the principal amount in common stock at a price equal to &lt;span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember_zbiFZM60jcZi" title="Conversion stock price"&gt;130&lt;/span&gt;%
of the exercise price of the warrant (&lt;span id="xdx_908_eus-gaap--ConversionOfStockSharesIssued1_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zl9dtzdjknoe" title="Conversion of shares"&gt;392,465&lt;/span&gt;
shares of common stock at $&lt;span id="xdx_908_eus-gaap--DebtInstrumentConvertibleStockPriceTrigger_pid_c20230401__20230630__dei--LegalEntityAxis__custom--AvenueCapitalGroupMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zC6d87gsgx7a" title="Conversion amount"&gt;7.644&lt;/span&gt;),
for the life of the loan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;The warrants are freestanding liability classified
financial instruments to which a portion of the debt proceeds were allocated to warrants and based on the warrants estimated fair value
at issuance. The remaining proceeds were allocated to the long-term debt. Costs allocated to the warrants were expensed immediately and
costs allocated to the debt are recorded as a debt discount and are amortized into interest expense over the life of the debt using the
effective interest method. The conversion feature was bifurcated from the debt and is accounted for as a derivative liability. (Note 2).&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;BEYOND
AIR, INC. AND ITS SUBSIDIARIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;NOTE
11 LOANS (continued)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zrhPaZ3zjmFh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIExPQU5TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--ProceedsFromInterestReceived_pn5n6_c20230615__20230615_z1RyvINFS7M" title="Interest, net proceeds"&gt;15.8&lt;/span&gt; million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;span id="xdx_8B0_zHfebanjJFCk" style="display: none"&gt;SCHEDULE
OF MATURITY OF LONG TERM LOAN&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maturity
    of Long-Term Loan (in thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230630_zYDIme022f75" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_maLTDzMWw_z8XE5rWDcTA1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 79%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_maLTDzMWw_zXOaEG2lMLg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pn3n3_maLTDzMWw_zaVN2r1Un5q2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pn3n3_maLTDzMWw_zip31jR6EP99" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2028&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--LongTermDebt_iTI_pn3n3_mtLTDzMWw_zRiqZkBSgORh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AF_zBSBdw8DboN8" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_zmqdqVWtNkf5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Components
of Loan and Security Agreement&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BE_zFf98aBoJSwd" style="display: none"&gt;SCHEDULE
OF LOAN AND SECURITY AGREEMENT&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230630_zjCxfqHvtNth" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230615_zu9gsnFMm7w1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            15, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023 (Closing)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentFaceAmount_iI_maDICAzDsI_zJMKzKDT6XZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount outstanding&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_msDICAzDsI_zTFzgz7Fx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt discount&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,541&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,541&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iI_maDICAzDsI_zTzdU9bIGuui" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amortization of debt discount&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1292"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--FinalPaymentLiability_iI_maDICAzDsI_zpX8VGbGUAK3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Final payment liability&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;613&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;613&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DebtInstrumentCarryingAmount_iTI_mtDICAzDsI_z8ut1gTywKS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,629&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,572&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A8_zPHv0Jo8gF03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"&gt;&#160;&lt;/p&gt;

</us-gaap:LongTermDebtTextBlock>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_srt_MaximumMember"
      decimals="-6"
      unitRef="USD">40000000</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheOneMember"
      decimals="-5"
      unitRef="USD">17500000</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember_srt_MaximumMember"
      decimals="-6"
      unitRef="USD">10000000</us-gaap:SecuredDebt>
    <XAIR:ProductRevenuePercentage
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.85</XAIR:ProductRevenuePercentage>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember_custom_DiscretionaryTrancheMember_srt_MaximumMember"
      decimals="-5"
      unitRef="USD">12500000</us-gaap:SecuredDebt>
    <us-gaap:DebtInstrumentMaturityDate contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember">2027-06-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember">additional
6 to 18 months</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:Revenues
      contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember"
      decimals="-6"
      unitRef="USD">40000000</us-gaap:Revenues>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="From2023-06-152023-06-15_custom_LoanAndSecurityAgreementMember">(i)
the prime rate, as published by the Wall Street Journal from time to time, plus 3.75% and (ii) 12.00%. The Company may, subject to
certain parameters, voluntarily prepay the Loans, in whole or in part, at any time. If prepayment occurs on or before the one-year
anniversary of the Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied
by 3.00%; if prepayment occurs after the one-year anniversary of the Closing Date and on or before the two-year anniversary of the
Closing Date, the Company is required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 2.00%; if
prepayment occurs after the two-year anniversary and on or before the three-year anniversary of the Closing Date, the Company is
required to pay a fee equal to the principal amount of the Loans prepaid multiplied by 1.50%; and if prepayment occurs after the
three-year anniversary of the Closing Date and before the Maturity Date, the Company is required to pay a fee equal to the principal
amount of the Loans prepaid multiplied by 1.00%.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember"
      decimals="INF"
      unitRef="Pure">0.0350</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <XAIR:UnrestrictedCash
      contextRef="AsOf2023-06-15_custom_LoanAndSecurityAgreementMember"
      decimals="0"
      unitRef="USD">5000000</XAIR:UnrestrictedCash>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2023-06-15" decimals="INF" unitRef="Shares">233843</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-06-15"
      decimals="INF"
      unitRef="USDPShares">5.88</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal
      contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember"
      decimals="-5"
      unitRef="USD">3000000.0</us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal>
    <us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger
      contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember"
      decimals="INF"
      unitRef="Pure">1.30</us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger>
    <us-gaap:ConversionOfStockSharesIssued1
      contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">392465</us-gaap:ConversionOfStockSharesIssued1>
    <us-gaap:DebtInstrumentConvertibleStockPriceTrigger
      contextRef="From2023-04-012023-06-30_custom_AvenueCapitalGroupMember_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="USDPShares">7.644</us-gaap:DebtInstrumentConvertibleStockPriceTrigger>
    <us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zrhPaZ3zjmFh" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;The
Company received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIExPQU5TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--ProceedsFromInterestReceived_pn5n6_c20230615__20230615_z1RyvINFS7M" title="Interest, net proceeds"&gt;15.8&lt;/span&gt; million in net proceeds on June 15, 2023 after all fees and advanced interest had been deducted.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;span id="xdx_8B0_zHfebanjJFCk" style="display: none"&gt;SCHEDULE
OF MATURITY OF LONG TERM LOAN&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maturity
    of Long-Term Loan (in thousands)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230630_zYDIme022f75" style="border-bottom: Black 1.5pt solid; color: Black; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;June
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pn3n3_maLTDzMWw_z8XE5rWDcTA1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 79%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,750&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pn3n3_maLTDzMWw_zXOaEG2lMLg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pn3n3_maLTDzMWw_zaVN2r1Un5q2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,000&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pn3n3_maLTDzMWw_zip31jR6EP99" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2028&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,750&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--LongTermDebt_iTI_pn3n3_mtLTDzMWw_zRiqZkBSgORh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock>
    <us-gaap:ProceedsFromInterestReceived
      contextRef="From2023-06-152023-06-15"
      decimals="-5"
      unitRef="USD">15800000</us-gaap:ProceedsFromInterestReceived>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">1750000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">7000000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">7000000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">1750000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
    <us-gaap:LongTermDebt contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">17500000</us-gaap:LongTermDebt>
    <us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock contextRef="From2023-04-01to2023-06-30">&lt;p id="xdx_899_eus-gaap--ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_zmqdqVWtNkf5" style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;Components
of Loan and Security Agreement&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BE_zFf98aBoJSwd" style="display: none"&gt;SCHEDULE
OF LOAN AND SECURITY AGREEMENT&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230630_zjCxfqHvtNth" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            30, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20230615_zu9gsnFMm7w1" style="border-bottom: Black 1.5pt solid; color: Black; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;June
                                            15, &lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"&gt;&lt;b&gt;2023 (Closing)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentFaceAmount_iI_maDICAzDsI_zJMKzKDT6XZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount outstanding&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 16%; color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;17,500&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_msDICAzDsI_zTFzgz7Fx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt discount&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,541&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,541&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iI_maDICAzDsI_zTzdU9bIGuui" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amortization of debt discount&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1292"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--FinalPaymentLiability_iI_maDICAzDsI_zpX8VGbGUAK3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Final payment liability&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;613&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;613&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DebtInstrumentCarryingAmount_iTI_mtDICAzDsI_z8ut1gTywKS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,629&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,572&lt;/span&gt;&lt;/td&gt;&lt;td style="color: Black; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">17500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2023-06-15" decimals="-3" unitRef="USD">17500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">4541000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2023-06-15" decimals="-3" unitRef="USD">4541000</us-gaap:DebtInstrumentUnamortizedDiscount>
    <XAIR:AmortizationOfDebtDiscount contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">57000</XAIR:AmortizationOfDebtDiscount>
    <XAIR:FinalPaymentLiability contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">613000</XAIR:FinalPaymentLiability>
    <XAIR:FinalPaymentLiability contextRef="AsOf2023-06-15" decimals="-3" unitRef="USD">613000</XAIR:FinalPaymentLiability>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2023-06-30" decimals="-3" unitRef="USD">13629000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2023-06-15" decimals="-3" unitRef="USD">13572000</us-gaap:DebtInstrumentCarryingAmount>
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/* Updated 2009-11-04 */
/* v2.2.0.24 */

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
