Beyond Air, Inc. PP&E Disclosure
Property and equipment consist of the following:
| (in thousands) | March 31, 2026 | March 31, 2025 | ||||||
| Clinical and medical equipment | $ | 206 | $ | 1,048 | ||||
| Equipment deployable as part of a service offering | 13,871 | 13,511 | ||||||
| Computer equipment | 853 | 927 | ||||||
| Furniture and fixtures | 458 | 506 | ||||||
| Leasehold improvements | 521 | 521 | ||||||
| 15,909 | 16,513 | |||||||
| Accumulated depreciation | (7,660 | ) | (5,500 | ) | ||||
| $ | 8,249 | $ | 11,013 | |||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2026 | Jun 26, 2026 | Showing above |
| 2025 | Jun 20, 2025 | |
| 2024 | Jun 24, 2024 | |
| 2023 | Jun 22, 2023 | |
| 2022 | Jun 29, 2022 | |
| 2021 | Jun 10, 2021 | |
| 2020 | Jun 23, 2020 | |
| 2019 | Jun 28, 2019 | |
| 2017 | Mar 30, 2018 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.