Brand Engagement Network Inc.

Name: Brand Engagement Network Inc. standardized financial statements, quarterly
Creator: Listed

BNAINasdaqCIK 1838163TechnologyFiscal year ends Dec 31

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Standardized line items from XBRL company facts, the last twelve quarters. Negative values are in parentheses. A figure marked d is derived from year-to-date figures.

Income statement

Revenue$56.6k, Q2 FY2026

Operating income−$3.5m, Q2 FY2026

Net income−$3.4m, Q2 FY2026

Brand Engagement Network Inc., income statement, quarterly
Line item	Unit	Q3 FY20232023-09-30	Q4 FY20232023-12-31	Q1 FY20242024-03-31	Q2 FY20242024-06-30	Q3 FY20242024-09-30	Q4 FY20242024-12-31	Q1 FY20252025-03-31	Q2 FY20252025-06-30	Q3 FY20252025-09-30	Q4 FY20252025-12-31	Q1 FY20262026-03-31	Q2 FY20262026-06-30
Revenue	$m	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.1	0.2	0.1	0.1
Cost of revenue	$m	0.0	0.0	0.0	0.0	0.0	0.0	0.0	not reported	not reported	not reported	not reported	not reported
Gross profit	$m	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.1	not reported	not reported	0.2
Research and development	$m	0.1	0.1	0.3	0.4	0.2	0.4	0.0	0.0	(0.0)	0.1	0.0	0.0
Operating income	$m	(2.6)	(3.4)	(6.8)	(6.3)	(5.3)	(18.1)	(4.2)	(2.8)	(2.3)	(3.3)	(3.3)	(3.5)
Interest expense	$m	0.0	0.0	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.2	0.1	0.0
Income tax	$m	0.0	0.0	0.0	0.0	0.0	0.0	0.0	not reported	not reported	not reported	0.0	0.0
Net income	$m	(2.6)	(3.4)	(6.9)	(3.0)	(5.8)	(18.0)	(3.6)	0.9	(2.5)	(3.4)	(3.1)	(3.4)
Diluted EPS	$ per share	(0.12)	not reported	(0.27)	(0.09)	(0.16)	not reported	(0.90)	0.21	(0.06)	not reported	(0.51)	(0.49)
Basic EPS	$ per share	(0.12)	not reported	(0.27)	(0.09)	(0.16)	not reported	(0.90)	0.21	(0.06)	not reported	(0.51)	(0.49)

Balance sheet

Cash and equivalents$708.2k, Q2 FY2026

Long-term debt$58.4k, Q2 FY2026

Shareholders' equity$19.4m, Q2 FY2026

Brand Engagement Network Inc., balance sheet, quarterly
Line item	Unit	Q3 FY20232023-09-30	FY20232023-12-31	Q1 FY20242024-03-31	Q2 FY20242024-06-30	Q3 FY20242024-09-30	FY20242024-12-31	Q1 FY20252025-03-31	Q2 FY20252025-06-30	Q3 FY20252025-09-30	FY20252025-12-31	Q1 FY20262026-03-31	Q2 FY20262026-06-30
Cash and equivalents	$m	0.1	1.7	3.3	1.4	0.1	0.1	0.2	0.0	0.1	0.2	1.8	0.7
Current assets	$m	0.1	1.9	4.4	2.4	1.2	1.2	1.9	2.0	1.8	1.6	3.6	2.6
Total assets	$m	49.3	22.0	36.9	34.1	31.9	18.1	17.9	17.0	16.4	15.3	16.3	30.7
Current liabilities	$m	7.7	3.1	13.1	12.9	13.0	14.3	14.1	10.4	12.3	10.8	8.3	9.3
Total liabilities	$m	19.9	4.3	16.2	13.4	14.2	15.5	14.6	11.3	12.9	11.8	9.0	11.3
Long-term debt	$m	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	0.1
Short-term borrowings	$m	not reported	0.2	0.2	0.9	0.9	1.7	1.3	2.4	3.0	1.3	0.3	0.4
Shareholders' equity	$m	16.8	17.7	20.6	20.6	17.8	2.6	3.3	5.7	3.5	3.5	7.3	19.4

Cash flow

Operating cash flow−$1.9m, Q2 FY2026

Capital expenditure$0, Q1 FY2025

Share repurchases$27.6m, Q4 FY2023

Brand Engagement Network Inc., cash flow, quarterly
Line item	Unit	Q3 FY20232023-09-30	Q4 FY20232023-12-31	Q1 FY20242024-03-31	Q2 FY20242024-06-30	Q3 FY20242024-09-30	Q4 FY20242024-12-31	Q1 FY20252025-03-31	Q2 FY20252025-06-30	Q3 FY20252025-09-30	Q4 FY20252025-12-31	Q1 FY20262026-03-31	Q2 FY20262026-06-30
Operating cash flow	$m	(1.5)	(2.3)	(4.5)	(4.1)	(3.1)	(2.4)	(2.6)	(2.6)	(0.1)	0.3	(3.7)	(1.9)
Capital expenditure	$m	0.0	0.0	0.0	0.0	0.0	0.0	0.0	not reported	not reported	not reported	not reported	not reported
Share repurchases	$m	0.0	27.6	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported	not reported

Diluted shares (weighted)6.82m, Q2 FY2026

Brand Engagement Network Inc., shares, quarterly
Line item	Unit	Q1 FY20232023-03-31	Q2 FY20232023-06-30	Q3 FY20232023-09-30	Q1 FY20242024-03-31	Q2 FY20242024-06-30	Q3 FY20242024-09-30	Q1 FY20252025-03-31	Q2 FY20252025-06-30	Q3 FY20252025-09-30	Q1 FY20262026-03-31	Q2 FY20262026-06-30
Diluted shares (weighted)	m shares	17.1	20.2	22.4	25.2	34.0	35.5	4.0	4.2	42.2	6.0	6.8

Shares outstanding: 7.49m at Aug 14, 2026, from the cover of the 10-Q filed Aug 14, 2026.

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:49 ET. Listed shows no prices and gives no investment advice.