# Brand Engagement Network Inc.: financial statements, quarterly

BNAI · Nasdaq · CIK 1838163 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/bnai.md) · [Financials](/companies/bnai/financials.md) · [Filings](/companies/bnai/filings.md) · [Insiders](/companies/bnai/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/bnai/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001838163-24-000011.md) | [0.1](/filings/0001493152-25-025022.md) | [0.0 d](/filings/0001493152-26-016954.md) | [0.0](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) | [0.1](/filings/0001493152-25-025022.md) | [0.2 d](/filings/0001493152-26-016954.md) | [0.1](/filings/0001493152-26-023892.md) | [0.1](/filings/0001493152-26-038527.md) |
| Cost of revenue | $m | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001838163-24-000011.md) | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | not reported | not reported | not reported | not reported | not reported |
| Gross profit | $m | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001838163-24-000011.md) | [0.1](/filings/0001493152-25-025022.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001493152-26-038527.md) | [0.1](/filings/0001493152-25-025022.md) | not reported | not reported | [0.2](/filings/0001493152-26-038527.md) |
| Research and development | $m | [0.1](/filings/0001838163-24-000016.md) | [0.1 d](/filings/0001838163-25-000005.md) | [0.3](/filings/0001628280-25-029438.md) | [0.4](/filings/0001493152-25-017895.md) | [0.2](/filings/0001493152-25-025022.md) | [0.4 d](/filings/0001493152-26-016954.md) | [0.0](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) | [(0.0)](/filings/0001493152-25-025022.md) | [0.1 d](/filings/0001493152-26-016954.md) | [0.0](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) |
| Operating income | $m | [(2.6)](/filings/0001838163-24-000016.md) | [(3.4) d](/filings/0001838163-25-000005.md) | [(6.8)](/filings/0001628280-25-029438.md) | [(6.3)](/filings/0001493152-25-017895.md) | [(5.3)](/filings/0001493152-25-025022.md) | [(18.1) d](/filings/0001493152-26-016954.md) | [(4.2)](/filings/0001493152-26-023892.md) | [(2.8)](/filings/0001493152-26-038527.md) | [(2.3)](/filings/0001493152-25-025022.md) | [(3.3) d](/filings/0001493152-26-016954.md) | [(3.3)](/filings/0001493152-26-023892.md) | [(3.5)](/filings/0001493152-26-038527.md) |
| Interest expense | $m | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001493152-25-017895.md) | [0.0](/filings/0001493152-25-025022.md) | [0.1 d](/filings/0001493152-26-016954.md) | [0.1](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) | [0.0](/filings/0001493152-25-025022.md) | [0.2 d](/filings/0001493152-26-016954.md) | [0.1](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) |
| Income tax | $m | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0](/filings/0001838163-24-000011.md) | [0.0](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | not reported | not reported | not reported | [0.0](/filings/0001493152-26-023892.md) | [0.0](/filings/0001493152-26-038527.md) |
| Net income | $m | [(2.6)](/filings/0001838163-24-000016.md) | [(3.4) d](/filings/0001838163-25-000005.md) | [(6.9)](/filings/0001493152-25-025022.md) | [(3.0)](/filings/0001493152-25-025022.md) | [(5.8)](/filings/0001493152-25-025022.md) | [(18.0) d](/filings/0001493152-26-016954.md) | [(3.6)](/filings/0001493152-26-038527.md) | [0.9](/filings/0001493152-26-038527.md) | [(2.5)](/filings/0001493152-25-025022.md) | [(3.4) d](/filings/0001493152-26-016954.md) | [(3.1)](/filings/0001493152-26-038527.md) | [(3.4)](/filings/0001493152-26-038527.md) |
| Diluted EPS | $ per share | [(0.12)](/filings/0001838163-24-000016.md) | not reported | [(0.27)](/filings/0001628280-25-029438.md) | [(0.09)](/filings/0001493152-25-017895.md) | [(0.16)](/filings/0001493152-25-025022.md) | not reported | [(0.90)](/filings/0001493152-26-023892.md) | [0.21](/filings/0001493152-26-038527.md) | [(0.06)](/filings/0001493152-25-025022.md) | not reported | [(0.51)](/filings/0001493152-26-023892.md) | [(0.49)](/filings/0001493152-26-038527.md) |
| Basic EPS | $ per share | [(0.12)](/filings/0001838163-24-000016.md) | not reported | [(0.27)](/filings/0001628280-25-029438.md) | [(0.09)](/filings/0001493152-25-017895.md) | [(0.16)](/filings/0001493152-25-025022.md) | not reported | [(0.90)](/filings/0001493152-26-023892.md) | [0.21](/filings/0001493152-26-038527.md) | [(0.06)](/filings/0001493152-25-025022.md) | not reported | [(0.51)](/filings/0001493152-26-023892.md) | [(0.49)](/filings/0001493152-26-038527.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [0.1](/filings/0001193125-23-277118.md) | [1.7](/filings/0001838163-25-000005.md) | [3.3](/filings/0001628280-24-023239.md) | [1.4](/filings/0001838163-24-000011.md) | [0.1](/filings/0001838163-24-000016.md) | [0.1](/filings/0001493152-26-016954.md) | [0.2](/filings/0001628280-25-029438.md) | [0.0](/filings/0001493152-25-017895.md) | [0.1](/filings/0001493152-25-025022.md) | [0.2](/filings/0001493152-26-038527.md) | [1.8](/filings/0001493152-26-023892.md) | [0.7](/filings/0001493152-26-038527.md) |
| Current assets | $m | [0.1](/filings/0001193125-23-277118.md) | [1.9](/filings/0001838163-25-000005.md) | [4.4](/filings/0001628280-24-023239.md) | [2.4](/filings/0001838163-24-000011.md) | [1.2](/filings/0001838163-24-000016.md) | [1.2](/filings/0001493152-26-016954.md) | [1.9](/filings/0001628280-25-029438.md) | [2.0](/filings/0001493152-25-017895.md) | [1.8](/filings/0001493152-25-025022.md) | [1.6](/filings/0001493152-26-038527.md) | [3.6](/filings/0001493152-26-023892.md) | [2.6](/filings/0001493152-26-038527.md) |
| Total assets | $m | [49.3](/filings/0001193125-23-277118.md) | [22.0](/filings/0001838163-25-000005.md) | [36.9](/filings/0001628280-24-023239.md) | [34.1](/filings/0001838163-24-000011.md) | [31.9](/filings/0001838163-24-000016.md) | [18.1](/filings/0001493152-26-016954.md) | [17.9](/filings/0001628280-25-029438.md) | [17.0](/filings/0001493152-25-017895.md) | [16.4](/filings/0001493152-25-025022.md) | [15.3](/filings/0001493152-26-038527.md) | [16.3](/filings/0001493152-26-023892.md) | [30.7](/filings/0001493152-26-038527.md) |
| Current liabilities | $m | [7.7](/filings/0001193125-23-277118.md) | [3.1](/filings/0001838163-25-000005.md) | [13.1](/filings/0001628280-24-023239.md) | [12.9](/filings/0001838163-24-000011.md) | [13.0](/filings/0001838163-24-000016.md) | [14.3](/filings/0001493152-26-016954.md) | [14.1](/filings/0001628280-25-029438.md) | [10.4](/filings/0001493152-25-017895.md) | [12.3](/filings/0001493152-25-025022.md) | [10.8](/filings/0001493152-26-038527.md) | [8.3](/filings/0001493152-26-023892.md) | [9.3](/filings/0001493152-26-038527.md) |
| Total liabilities | $m | [19.9](/filings/0001193125-23-277118.md) | [4.3](/filings/0001838163-25-000005.md) | [16.2](/filings/0001628280-24-023239.md) | [13.4](/filings/0001838163-24-000011.md) | [14.2](/filings/0001838163-24-000016.md) | [15.5](/filings/0001493152-26-016954.md) | [14.6](/filings/0001628280-25-029438.md) | [11.3](/filings/0001493152-25-017895.md) | [12.9](/filings/0001493152-25-025022.md) | [11.8](/filings/0001493152-26-038527.md) | [9.0](/filings/0001493152-26-023892.md) | [11.3](/filings/0001493152-26-038527.md) |
| 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](/filings/0001493152-26-038527.md) |
| Short-term borrowings | $m | not reported | [0.2](/filings/0001838163-25-000005.md) | [0.2](/filings/0001628280-24-023239.md) | [0.9](/filings/0001838163-24-000011.md) | [0.9](/filings/0001838163-24-000016.md) | [1.7](/filings/0001493152-26-016954.md) | [1.3](/filings/0001628280-25-029438.md) | [2.4](/filings/0001493152-25-017895.md) | [3.0](/filings/0001493152-25-025022.md) | [1.3](/filings/0001493152-26-038527.md) | [0.3](/filings/0001493152-26-023892.md) | [0.4](/filings/0001493152-26-038527.md) |
| Shareholders' equity | $m | [16.8](/filings/0001838163-24-000016.md) | [17.7](/filings/0001493152-26-016954.md) | [20.6](/filings/0001493152-25-025022.md) | [20.6](/filings/0001493152-25-025022.md) | [17.8](/filings/0001493152-25-025022.md) | [2.6](/filings/0001493152-26-038527.md) | [3.3](/filings/0001493152-26-038527.md) | [5.7](/filings/0001493152-26-038527.md) | [3.5](/filings/0001493152-25-025022.md) | [3.5](/filings/0001493152-26-038527.md) | [7.3](/filings/0001493152-26-038527.md) | [19.4](/filings/0001493152-26-038527.md) |

- Cash and equivalents: us-gaap:Cash, us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(1.5) d](/filings/0001838163-24-000016.md) | [(2.3) d](/filings/0001838163-25-000005.md) | [(4.5)](/filings/0001628280-25-029438.md) | [(4.1) d](/filings/0001493152-25-017895.md) | [(3.1) d](/filings/0001493152-25-025022.md) | [(2.4) d](/filings/0001493152-26-016954.md) | [(2.6)](/filings/0001493152-26-023892.md) | [(2.6) d](/filings/0001493152-26-038527.md) | [(0.1) d](/filings/0001493152-25-025022.md) | [0.3 d](/filings/0001493152-26-016954.md) | [(3.7)](/filings/0001493152-26-023892.md) | [(1.9) d](/filings/0001493152-26-038527.md) |
| Capital expenditure | $m | [0.0 d](/filings/0001838163-24-000016.md) | [0.0 d](/filings/0001838163-25-000005.md) | [0.0](/filings/0001628280-25-029438.md) | [0.0 d](/filings/0001493152-25-017895.md) | [0.0 d](/filings/0001493152-25-025022.md) | [0.0 d](/filings/0001493152-26-016954.md) | [0.0](/filings/0001628280-25-029438.md) | not reported | not reported | not reported | not reported | not reported |
| Share repurchases | $m | [0.0 d](/filings/0001193125-23-277118.md) | [27.6 d](/filings/0001193125-24-083577.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [17.1](/filings/0001628280-24-023239.md) | [20.2](/filings/0001838163-24-000011.md) | [22.4](/filings/0001838163-24-000016.md) | [25.2](/filings/0001628280-25-029438.md) | [34.0](/filings/0001493152-25-017895.md) | [35.5](/filings/0001493152-25-025022.md) | [4.0](/filings/0001493152-26-023892.md) | [4.2](/filings/0001493152-26-038527.md) | [42.2](/filings/0001493152-25-025022.md) | [6.0](/filings/0001493152-26-023892.md) | [6.8](/filings/0001493152-26-038527.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 7,488,046 at 2026-08-14, from the cover of the [10-Q filed 2026-08-14](/filings/0001493152-26-038527.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:49 ET. No prices; not investment advice.