Brand Engagement Network, Inc. (BNAI) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 3.6M | 1.64M | 1.83M | 1.95M | 1.88M | 1.23M | 1.18M | 2.45M | 4.35M | 1.9M | 86.34K | 76.92K | 207.35K | 275.64K | 1.04M | 676.35K | 1.04M | 1.25M | 1.53M | 1.83M |
| Cash & Short-Term Investments | 1.8M | 172.12K | 102.72K | 20.36K | 236.23K | 149.27K | 72.88K | 1.43M | 3.3M | 1.69M | 60.85K | 30.29K | 153.35K | 212.61K | 349.45K | 405.64K | 668.68K | 861.47K | 979.94K | 1.08M |
| Cash Only | 1.8M | 172.12K | 102.72K | 20.36K | 236.23K | 149.27K | 72.88K | 1.43M | 3.3M | 1.69M | 60.85K | 30.29K | 153.35K | 212.61K | 349.45K | 405.64K | 668.68K | 861.47K | 979.94K | 1.08M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 130.41K | 250.12K | 50.12K | 9K | 43.89K | 33.89K | 33.89K | 3K | 10.5K | 10K | 3K | 3K | 1.5K | 1.5K | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Sales Outstanding | 164.16 | 69.06 | 45.23 | 481.28 | 349.99 | - | 33.94 | - | 18.73 | 16.98 | - | - | - | - | - | - | - | - | - | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 1.67M | 1.21M | 1.68M | 657.23K | 559.05K | 108.44K | 122.68K | 47.15K | 46.3K | 71.3K | 0 | 0 | 0 | 0 | 1.5K | 1.5K | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 12.71M | 13.67M | 14.54M | 15.07M | 16.06M | 16.92M | 30.77M | 31.61M | 32.5M | 20.11M | 49.2M | 48.62M | 48.1M | 313.91M | 311.3M | 309.9M | 309.48M | 309.45M | 309.45M | 309.45M |
| Property, Plant & Equipment | 561.64K | 616.58K | 449.8K | 700.21K | 759.26K | 799.94K | 285.31K | 266.78K | 1.18M | 802.56K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Fixed Asset Turnover | 0.18x | 0.38x | 0.10x | 0.01x | 0.01x | - | 0.18x | - | 0.05x | 0.04x | - | - | - | - | - | - | - | - | - | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 12.15M | 13.05M | 14.09M | 14.37M | 15.3M | 16.12M | 17.01M | 17.87M | 17.85M | 17.88M | 17.86M | 18.04M | 0 | 600.32K | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49.2M | 48.62M | 48.1M | 313.91M | 311.3M | 309.9M | 309.48M | 309.45M | 309.45M | 309.45M |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 13.47M | 13.47M | 13.47M | 1.43M | -17.86M | -18.04M | 0 | -600.32K | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Assets | 16.31M | 15.3M | 16.37M | 17.02M | 17.94M | 18.15M | 31.95M | 34.05M | 36.85M | 22.01M | 49.28M | 48.7M | 48.31M | 314.19M | 312.33M | 310.58M | 310.52M | 310.7M | 310.99M | 311.28M |
| Asset Turnover | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | - | 0.00x | - | 0.00x | 0.00x | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | -9.08% | -15.68% | -48.76% | -50.01% | -51.32% | -17.53% | -35.17% | -30.07% | -23.72% | -93% | -84.22% | -84.32% | -84.44% | 1.12% | 0.43% | -0.23% | -0.44% | - | - | - |
| Total Current Liabilities | 8.31M | 10.81M | 12.31M | 10.44M | 14.09M | 14.25M | 13.05M | 12.89M | 13.11M | 3.15M | 7.74M | 6.1M | 5.69M | 5.44M | 5.38M | 2.4M | 2.52M | 1.02M | 458.38K | 200.19K |
| Accounts Payable | 3.36M | 5.04M | 4.95M | 4.61M | 6.9M | 6M | 5.38M | 3.57M | 4.42M | 1.28M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Payables Outstanding | 345.64 | 210.19 | - | 537.24 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 1.08M | 2.1M | 3.75M | 3.11M | 2.26M | 2.97M | 2.79M | 2.79M | 223.3K | 223.3K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 3.87M | 3.67M | 3.61M | 1.31M | 3.79M | 3.56M | 3.71M | 5.55M | 7.33M | 490.61K | 7.74M | 6.1M | 5.69M | 5.44M | 5.38M | 2.4M | 2.52M | 1.02M | 458.38K | 200.19K |
| Current Ratio | 0.43x | 0.15x | 0.15x | 0.19x | 0.13x | 0.09x | 0.09x | 0.19x | 0.33x | 0.60x | 0.01x | 0.01x | 0.04x | 0.05x | 0.19x | 0.28x | 0.41x | 1.22x | 3.35x | 9.12x |
| Quick Ratio | 0.43x | 0.15x | 0.15x | 0.19x | 0.13x | 0.09x | 0.09x | 0.19x | 0.33x | 0.60x | 0.01x | 0.01x | 0.04x | 0.05x | 0.19x | 0.28x | 0.41x | 1.22x | 3.35x | 9.12x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 716.6K | 1.03M | 613.37K | 861.13K | 537K | 1.25M | 1.15M | 517.9K | 3.14M | 1.17M | 12.15M | 11.61M | 11.38M | 11M | 12.47M | 12.03M | 14.63M | 19.13M | 22.34M | 27.66M |
| Long-Term Debt | 289.14K | 309.75K | 361.82K | 0 | 0 | 0 | 0 | 0 | 1.17M | 1.17M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 366.25K | 232.85K | 335.77K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 427.46K | 721.76K | 251.55K | 494.87K | 304.16K | 919.05K | 1.15M | 517.9K | 1.97M | 0 | 12.15M | 11.61M | 11.38M | 11M | 12.47M | 12.03M | 14.63M | 19.13M | 22.34M | 27.66M |
| Total Liabilities | 9.03M | 11.84M | 12.92M | 11.3M | 14.63M | 15.51M | 14.2M | 13.41M | 16.25M | 4.31M | 19.88M | 17.71M | 17.07M | 16.44M | 17.85M | 14.43M | 17.15M | 20.15M | 22.8M | 27.86M |
| Total Debt | 1.37M | 2.41M | 4.11M | 3.48M | 2.49M | 3.3M | 2.79M | 2.79M | 1.39M | 1.39M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Debt | -433.35K | 2.24M | 4.01M | 3.46M | 2.25M | 3.16M | 2.72M | 1.36M | -1.91M | -293.04K | -60.85K | -30.29K | -153.35K | -212.61K | -349.45K | -405.64K | -668.68K | -861.47K | -979.94K | -1.08M |
| Debt / Equity | 0.19x | 0.70x | 1.19x | 0.61x | 0.75x | 1.25x | 0.16x | 0.14x | 0.07x | 0.08x | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | -0.06x | - | -0.15x | -0.24x | -0.37x | -0.21x | - |
| Interest Coverage | -57.87x | -15.11x | -56.16x | 42.88x | -27.87x | -126.87x | -321.52x | -156.18x | -273.83x | -153.60x | -73.83x | - | - | - | - | - | - | - | - | - |
| Total Equity | 7.28M | 3.46M | 3.45M | 5.73M | 3.31M | 2.64M | 17.75M | 20.64M | 20.6M | 17.69M | 29.4M | 30.99M | 31.25M | 297.75M | 294.48M | 296.15M | 293.38M | 290.55M | 288.19M | 283.41M |
| Equity Growth % | 119.85% | 30.87% | -80.55% | -72.26% | -83.92% | -85.05% | -39.62% | -33.39% | -34.06% | -94.06% | -90.02% | -89.54% | -89.35% | 2.48% | 2.18% | 4.49% | 3.28% | - | - | - |
| Book Value per Share | 1.66 | 0.79 | 0.82 | 1.36 | 0.83 | 0.74 | 4.99 | 6.07 | 6.06 | 5.23 | 8.68 | 9.15 | 9.12 | 76.98 | 76.13 | 76.56 | 75.85 | 75.11 | 74.50 | 73.27 |
| Total Shareholders' Equity | 7.28M | 3.46M | 3.45M | 5.73M | 3.31M | 2.64M | 17.75M | 20.64M | 20.6M | 17.69M | 29.4M | 30.99M | 31.25M | 297.75M | 294.48M | 296.15M | 293.38M | 290.55M | 288.19M | 283.41M |
| Common Stock | 649 | 578 | 4.43K | 4.38K | 4.3K | 3.96K | 3.79K | 3.61K | 3.36K | 2.33K | 49.2M | 48.62M | 48.1M | 313.91M | 311.3M | 309.9M | 309.45M | 309.45M | 309.45M | 278.42M |
| Retained Earnings | -58.7M | -55.64M | -52.2M | -49.72M | -50.63M | -47.02M | -29.06M | -23.24M | -20.19M | -13.3M | -19.8M | -17.63M | -16.86M | -16.16M | -16.82M | -13.75M | -16.07M | -18.91M | -21.26M | -2.06M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |