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XAIR US Equity

Beyond Air, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1641631 · FY ends Mar 31
$5.21
-0.52 (-9.08%)
USD · as of 2026-08-19 · marketstack

XAIR · 10-K · period ended 2024-03-31

← all XAIR documents
filed 2024-06-24 · EDGAR original ↗

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Item 1A. Risk Factors 31

Item 1B. Unresolved Staff Comments 74

Item 1C. Cybersecurity 74

Item 2. Properties 75

Item 3. Legal Proceedings 75

Item 4. Mine Safety Disclosures 75

Item 6. (Reserved) 76

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 83

Item 8. Financial Statements and Supplementary Data 83

Item 9A. Controls and Procedures 84

Item 9B. Other Information 84

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspection 84

PART III 85

Item 10. Directors, Executive Officers and Corporate Governance 85

Item 11. Executive Compensation 92

Item 14. Principal Accounting Fees and Services 99

Item 15. Exhibits and Financial Statement Schedules 100

References

in this Annual Report on Form 10-K (this “Annual Report”) to the “Company,” “Beyond Air,” “we,”

“our,” or “us” mean Beyond Air, Inc. and its subsidiaries except where the context otherwise requires.

FORWARD-LOOKING

STATEMENTS AND MARKET DATA

This

Annual Report contains forward-looking statements. 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 (the “Securities Act”) and Section

21E of the Securities Exchange Act of 1934 (the “Exchange Act”). All statements other than statements of historical facts

contained in this Annual Report, including statements regarding our future results of operations and financial position, business strategy,

approved product and product candidates, certifications or approvals, timing of our clinical development activities, research and development

costs, our commercialization plans and the expected timing thereof, 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 expressed or implied by the forward-looking statements.

In

some cases, you can identify forward-looking statements by terms such as “may,” “will,” “should,”

“expect,” “plan,” “anticipate,” “expect,” “could,” “intend,”

“target,” “project,” “contemplate,” “believe,” “estimate,” “predict,”

“potential,” or “continue” or the negative of these terms or other similar conditional expressions. The forward-looking

statements in this Annual Report 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 Annual Report 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 Annual Report titled “Risk Factors” and “Management’s Discussion and Analysis of Financial

Condition and Results of Operations” as well as the following:

-

our ability to successfully commercialize our LungFit® PH system in the U.S.;

-

our ability to obtain a CE Certificate of Conformity to CE mark LungFit® in the European Union (the “EU”);

-

our expectation to incur losses for the next few years;

-

our ability to predict accurately the demand for our products, and products under development and to develop strategies to address markets

successfully;

-

the possibility that products may contain undetected errors or defects or otherwise not perform as anticipated;

-

the anticipated development of markets we sell our products into and the success of our products in these markets;

-

our future capital needs and our need to raise additional funds;

-

our ability to build a pipeline of product candidates and develop and commercialize our approved products;

-

our ability to enroll patients in clinical trials, timely and successfully complete those trials and receive necessary certifications

or regulatory approvals;

-

our ability to maintain our existing or future collaborations or licenses;

-

our ability to protect and enforce our intellectual property rights;

-

federal, state, and foreign regulatory requirements, including the U.S. Food and Drug Administration (“FDA”) regulation of

our approved product and product candidates;

-

our ability to obtain and retain key executives and attract and retain qualified personnel; and

-

our ability to successfully manage our growth, including as a commercial-stage company.

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.

You

should read this Annual Report and the documents that we reference in this Annual Report 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.

Beyond

Air, Inc., the Beyond Air logo, and other trademarks or service marks of Beyond Air, Inc. appearing in this Annual Report are the property

of Beyond Air, Inc. This Annual Report also includes trademarks, tradenames and service marks that are the property of other organizations.

Solely for convenience, trademarks and tradenames referred to in this Annual Report may appear without the ® and TM

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.

MARKET,

INDUSTRY AND OTHER DATA

This

Annual Report contains estimates, projections, market research and other information concerning our industry, our business, markets for

LungFit® PH and our product candidates and the size of those markets, the prevalence of certain medical conditions, LungFit®

PH market access, prescription data and other physician, patient and payor data. Unless otherwise expressly stated, we obtain this

information from reports, research surveys, studies and similar data prepared by market research firms and other third parties, industry,

medical and general publications, government data and similar sources as well as from our own internal estimates and research and from

publications, research, surveys and studies conducted by third parties on our behalf. Information that is based on estimates, projections,

market research or similar methodologies is inherently subject to uncertainties and actual events or circumstances may differ materially

from events and circumstances that are reflected in this information. As a result, you are cautioned not to give undue weight to such

information.

SUMMARY

OF PRINCIPAL RISK FACTORS

This

summary briefly lists the principal risks and uncertainties facing our business, which are only a select portion of those risks. A more

complete discussion of those risks and uncertainties is set forth in Part I, Item 1A of this Annual Report, entitled Risk Factors. Additional

risks not presently known to us or that we currently deem immaterial may also affect us. If any of these risks occur, our business, financial

condition or results of operations could be materially and adversely affected.

Our

business is subject to the following principal risks and uncertainties:

Risks

Related to our Financial Position and Capital Requirements

Risks

Related to Commercialization of our Approved Product or Product Candidates

Risks

Related to the Discovery and Development of Our Product Candidates

Risks

Related to our Reliance on Third Parties

Risks

Related to our Intellectual Property

Risks

Related to our Business Operations

● Conditions in Israel may materially and adversely affect our business.

Risks

Related to the Ownership of our Common Stock

Risks

Related to Employee Matters

● Our employees may engage in misconduct or other non-compliant activities.

General

Risk Factors

PART

I

ITEM

1. BUSINESS

Business

Overview

We are a commercial-stage medical device and biopharmaceutical company developing a platform of nitric oxide (“NO”) generators

and delivery systems (the “LungFit® platform”) capable of generating NO from ambient air. Our first device,

LungFit® PH received premarket approval (“PMA”) from the FDA in June 2022. The NO generated by the LungFit®

PH system is indicated to improve oxygenation and reduce the need for extracorporeal membrane oxygenation in term and near-term

(>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 (“PPHN”). The LungFit® platform can generate NO up to 400 parts per

million (“ppm”) for delivery to a patient’s lungs directly or via a ventilator. LungFit® 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, we commenced marketing LungFit® PH in the United States for PPHN as a medical device.

LungFit®

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® platform can potentially address. Our current areas of

focus with LungFit® are PPHN, viral community-acquired pneumonia (“VCAP”) including COVID-19, bronchiolitis

(“BRO”), nontuberculous mycobacteria (“NTM”) lung infection and those with various severe lung infections with

underlying chronic obstructive pulmonary disease (“COPD”). Our 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.

With

Beyond Air’s focus on NO and its effect on the human condition, there are two additional programs that do not utilize our LungFit®

system. Through our majority-owned affiliate Beyond Cancer, Ltd. (“Beyond Cancer”), NO is used to target solid tumors.

The LungFit® platform is not utilized for the solid tumor indication due to the need for ultra-high concentrations of

gaseous nitric oxide (“UNO”). 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 phase 1 clinical trials.

On

November 4, 2021, Beyond Air reorganized its oncology business into a new private company called Beyond Cancer. Beyond Air’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 80% ownership in Beyond Cancer.

The

second program, which does not utilize the LungFit® platform, partially inhibits neuronal nitric oxide synthase (“nNOS”)

in the brain to treat neurological conditions. The first target indication is autism spectrum disorder (“ASD”). 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 in 2025. Beyond Air has formed a wholly owned subsidiary called NeuroNOS

which is responsible for pre-clinical and clinical development.

Our

approved product and active pipeline of product candidates is shown in the tables below:

Our

programs represent large market opportunities:

All

figures are Company estimates for peak year sales: Global sales potential includes U.S. sales potential.

LungFit®

PH is the first FDA-approved system using our patented plasma pulse 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 (“NO2”)

created as a byproduct. The products are then passed through a Smart Filter, which removes the toxic NO2 from the internal

circuit. With respect to PPHN, the novel LungFit® 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 – 80 ppm (low concentration NO) for ventilated patients.

We

believe the ability of LungFit® 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® 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.

Our

novel LungFit® platform can also deliver a high concentration (>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 (<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’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 >80 ppm NO.

LungFit®

PH for the treatment of Persistent Pulmonary Hypertension of the Newborn (PPHN)

In

June 2022, the FDA approved LungFit® PH to improve oxygenation and reduce the need for extracorporeal membrane oxygenation

in term and near-term (>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® PH is

the inaugural device from the LungFit® platform of NO generators that use patented ionizer technology and is the first

FDA-approved product for Beyond Air.

We

submitted a PMA supplement to the FDA in November 2023 for the expansion of the label to include certain cardiac surgeries and we expect

to receive CE mark under the Medical Device Regulation (“MDR”) in the EU during the second half of calendar 2024. According

to the most recent year-end report from Mallinckrodt Pharmaceuticals (“Mallinckrodt”), sales of NO were $298.2 million in

2023 (down from $339.7 million in 2022) 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® 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 July 2022 (the limited launch phase to introduce Lungfit PH and

Beyond Air to hospitals), and entered into phase 2 (target initial market share gains in certain geographies) 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 2024 and

beyond.We anticipate entering the final phase of our launch process in calendar 2025 where we will equip our commercial organization

to become the market leader in the U.S. in a few years.

LungFit®

PRO for the treatment of viral lung infections in hospitalized patients

Viral

Community-Acquired Pneumonia (including COVID-19)

Viral

pneumonia in adults is most commonly caused by rhinovirus, respiratory syncytial virus (“RSV”) 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.

We

initiated a pilot clinical trial in late 2020 using our novel LungFit® 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 (“NO+SST”) or standard supportive treatment alone (“SST”). Endpoints

related to safety (primary endpoint), oxygen saturation and ICU admission, among others, were assessed.

We

presented results from the pilot clinical trial at the 32nd European Congress of Clinical Microbiology & 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 (>30%) and Dexamethasone (>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 (“SAEs”) 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 (“LOS”) 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 ≥93% during hospital

stay as compared to 26.7% in the SST group.

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 (“CRP”) 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®

PRO generator and delivery system can be a powerful tool against any type of pneumonia, especially COVID-19. The Company commenced a

clinical trial in the second half of calendar 2023 in the United States and has made the decision to pause this study pending future funding.

Bronchiolitis

(BRO)

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.

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 – 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 – 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 – measured as SpO2 ≥ 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.

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 patient 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.

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® PRO in a pivotal clinical trial for patients hospitalized with VCAP or bronchiolitis.

LungFit®

GO for the treatment of Nontuberculous mycobacteria (NTM)

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 Mycobacterium abscessus (M. abscessus) representing 20% to 25% of all NTM

and other forms of NTM that are refractory to antibiotic therapy, frequently require lengthy and repeated hospital stays to manage

their condition. There are no treatments specifically indicated for the treatment of M. Abscessus lung disease in North America,

Europe or Japan.

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 Mycobacterium avium complex

(“MAC”). 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. M. abscessus 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.

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 (“CFF”)

to fund this clinical trial and advance the clinical development of inhaled NO to treat NTM pulmonary disease. The trial enrolled both

cystic fibrosis (“CF”) and non-CF patients infected with MAC, M. abscessus 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 (“MetHb”)

levels were monitored. Patients were also trained to use LungFit® 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.

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 – 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.

After

completion of the clinical trial, we presented positive results at the American College of Chest Physicians (“CHEST”) 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 (>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 patient achieved culture conversion with three consecutive negative sputum samples. We anticipate commencing a pivotal clinical

trial in calendar year 2026 following discussions with the FDA.

Our

program in COPD is in the preclinical stage and will move forward subject to obtaining additional financing.

Ultra-High

Concentration NO (UNO) in solid tumors through majority-owned affiliate Beyond Cancer, Ltd.

In

the fourth calendar quarter of 2021, Beyond Cancer, our majority-owned affiliate, raised $30.0 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.

Beyond

Cancer will benefit from Beyond Air’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.

Selena

Chaisson, MD, currently serves as Beyond Cancer’s Chief Executive Officer. Previously, Dr. Chaisson was the Director of Healthcare

Investments at Bailard, where she spent 16 years focusing on highly specialized, emerging healthcare opportunities with more than one-third

of her portfolio dedicated to investing in oncology companies. Prior to Bailard, Dr. Chaisson held senior executive roles at RCM Capital

Management and Tiger Management. RCM Capital Management was acquired by Dresdner Bank in 1996 and then subsequently acquired by Allianz

Global Investors U.S. in 2001. Dr. Chaisson received a BS in microbiology in 1987 from Louisiana State University in Baton Rouge, LA,

where she graduated summa cum laude. She earned her MBA and MD from Stanford University in 1992 and 1993, respectively.

The

Beyond Cancer Board of Directors consists of six members:

● Selena Chaisson, MD, Director, and Chief Executive Officer of Beyond Cancer

● Robert Carey, Director, and Board Member of Beyond Air

● David Dvorak, Director

● Gregory Berk, MD, Director

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 –

200,000 ppm. Results showed that local tumor ablation with NO conveyed anti-tumor immunity to the host. In April 2022, we presented in

vivo and in vitro preclinical data at the American Association for Cancer Research (“AACR”) 2022 annual meeting.

The in vivo study assessed the mode of action following a single 5-minute gaseous NO (“gNO”) 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

in vitro study showed that exposure of six different cancer cell lines – including human ovarian and pancreatic and mouse

lung, melanoma, colon, and breast – 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.

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 (“SITC”), 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

(“ICI”) 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.

Calendar

year 2023 began with the announcement of Beyond Cancer’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 (“SAB”). 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’s

UNO technology, particularly as it relates to the U.S. regulatory submission.

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’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.

In

October 2023, Beyond Cancer presented positive pre-clinical data at the EORTC International Conference on Molecular Targets and Cancer

Therapeutics, demonstrating a statistically significant survival benefit in mice treated with UNO plus anti-PD1 versus anti-PD1 alone.

This was a pooled analysis of multiple studies done with 50,000 or 100,000 ppm NO for a single administration of 5 or 10 minutes. Additionally,

Beyond Cancer’s second manuscript was published in the Cells Journal in an article titled “Intratumoral Administration

of High-Concentration Nitric Oxide and Anti-mPD-1 Treatment Improves Tumor Regression Rates and Survival in CT26 Tumor-Bearing Mice.”

In

late December 2023, the Company’s safety review committee completed its review of the first 6 human subjects treated with UNO and

reported that there were no dose limiting toxicities at the 25,000 ppm NO concentration and the study may progress to the next concentration

of 50,000 ppm NO.

In

June 2024 at the American Society of Clinical Oncology (ASCO), the Company presented single agent treatment in relapsed or refractory

unresectable, primary or metastatic cutaneous and subcutaneous malignancies at UNO doses of 25,000 and 50,000 parts per million. The

immune biomarker data at Day 21, following a single 5 minute dose of UNO 50,000 ppm, demonstrated increases in dendritic cells, cytotoxic

T-cells, central memory T-cells and a favorable increase in the M1/M2 ratio. Myeloid Derived Suppressor Cells (MDSCs) also showed a 54%

decrease. In the 25,000 ppm cohort, the same stimulatory immune biomarkers were upregulated. UNO was generally well tolerated with primarily

Grade 1 related toxicities. One Grade 3 adverse event was deemed a dose limiting toxicity in the 50,000 ppm cohort resulting in the expansion

of the cohort to six total subjects.

The

Company also reported a case of relapsed/refractory Triple Negative Breast Cancer (TNBC) in which the subject showed no evidence of malignancy

in a satellite lesion 21 days following UNO treatment and a corollary, rapid and durable clinical resolution of radiation-induced dermatitis.

A

Phase 1b trial protocol has been submitted to the Israeli Ministry of Health (IMOH) and upon regulatory approval, this trial will enroll

up to 20 subjects with prior exposure to anti-PD-1 antibody that have either progressed, not achieved a response, or have prolonged stable

disease ( 12 weeks) on single agent anti-PD-1 without radiographic evidence of continued tumor reduction. Subjects enrolled in the Phase

1b trial will be treated with the UNO + anti-PD-1 combination upon completion of the Phase 1a trial.

Selective

neuronal nitric oxide synthase (nNOS) inhibitor for the treatment of neurological conditions in collaboration with Hebrew University

of Jerusalem

On

June 15, 2023, we announced that we had entered into an agreement with Yissum Research Development Company of the Hebrew University of

Jerusalem, LTD. (the “University”) to acquire the commercial rights for neuronal nitric oxide synthase (nNOS) inhibitors

being developed for the treatment of autism spectrum disorder (“ASD”) 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, we will

pay a low single-digit royalty on net sales and certain one-time payments based on clinical, regulatory and sales milestones.

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 calendar year 2025.

Background

and NO Mechanism of Action

NO

is recognized as a vital molecule involved in many physiological and pathological processes. NO is naturally produced by the body’s

immune system to provide a first line of defense against invading pathogens. It is a powerful molecule with a short half-life of a few

seconds in the blood, enabling it to be cleared rapidly from the body. NO has been shown to play a critical role in the function of several

body systems. For example, as vasodilator of smooth muscles, NO enhances blood flow and circulation. In addition, NO is involved in regulation

of wound healing and immune responses to infection. The pharmacology, toxicity and other data for NO in humans is generally well known,

and its use has been approved by the FDA as a vasodilator. The precise effect of inhaled NO is dependent on concentration, oxidation

state and type of pathogen.

NO

has multiple immunoregulatory and antimicrobial functions that are likely to be of relevance to inhaled NO therapy. In vitro studies

suggest that NO possesses anti-microbial activity against common bacteria, gram positive and gram negative, as well as mycobacteria,

fungi, yeast, parasites and helminths. It has the potential to eliminate multi-drug resistant strains of the above. Anti-viral activity

covers respiratory viruses such as influenza, corona viruses, RSV and others. In healthy humans, NO has been shown to stimulate mucociliary

clearance, and low levels of nasal NO correlate with impaired mucociliary function in the human upper airway. Unlike other inhaled drugs,

NO is also a smooth muscle relaxant and avoids the concomitant bronchial constriction often associated with inhaled antibiotics and mucolytics.

A potential benefit of these multiple mechanisms may be that in addition to treating lung infections in CF patients, this suggests that

NO may be useful in directly treating the mucus caused by CF, which is the principal manifestation of the disease.

Nitric

Oxide and Infection

NO

possesses broad-spectrum anti-microbial activity acting against bacteria, fungi and viruses. NO is produced at high output as part of

the innate immune response. NO and its by-products (for example, reactive nitrogen species (“RNS”)) are responsible for the

process of killing microorganisms within white blood cells called macrophages and in organs such as the lungs and other mucolytic tissues.

More

than a decade ago, several research groups showed that NO and RNS possess anti-viral activity and affect several viruses including coxsackievirus,

RSV, influenza, severe acute respiratory syndrome (SARS), coronavirus, rhinovirus, herpes simplex virus, Epstein-Barr virus (EBV), and

others. NO has also been shown to be useful in preventing bacterial growth on surfaces.

Continuous

exposure to 150 ppm NO and above, especially in the lungs, may have side effects and cause damage to host cells. Intermittent exposure

to NO in cycles retains NO anti-microbial activity both in vitro and in animal model of infection. Exposure of bacteria to concomitant

30-minute treatments with 160 ppm NO resulted in a significant reduction in bacterial load. A similar dose has been shown to reduce viruses

(common influenza) by 30-100% in a canine kidney infection model. In vivo, in a pneumonia model in rats, inhaled 160 ppm NO, for 30 minutes,

every 4 hours, resulted in significant reduction in bacteria counts in the lungs, without affecting the body’s defense mechanisms,

and without any other adverse effect. In addition, we believe a daily dose of 160 ppm of NO can treat bovine respiratory disease (BRD)

in cattle.

Importantly,

several studies report synergy between NO and antibiotic drugs. Adjunctive treatment combining NO together with inhaled tobramycin antibiotics

or other anti-microbial agents has been shown to greatly enhance the efficacy of the antibiotics in dispersing P. aeruginosa biofilms

and to increase their ability to elicit anti-microbial activity. These studies suggest that adjuvant treatment combining NO with antibiotics

might have a beneficial role by reducing bacterial infectivity, and therefore reduce the dependency on antibiotics.

Beyond

Air Technology

We

have developed the Beyond Air NO generator and delivery system which we call LungFit®, a novel and precise delivery system

that uses NO generated from ambient air with a novel NO generator, the ionizer. Our system provides continuous monitoring and control

of the gaseous content administered during intermittent and continuous NO inhalation treatments, as well as a precise and reliable monitoring

system that is able to monitor patient status and alert medical staff to any adverse effects.

The

LungFit® system is innovatively designed to provide patients with a gaseous dose of NO (ranging from 0.5 ppm up to 400

ppm) combined with ambient air. The gaseous blend is supplied to the patient via a ventilator, face mask, or similar apparatus. LungFit®

is designed to minimize the time that NO is mixed with oxygen and air. The system is also designed to continuously monitor inhaled

NO concentration, NO2 concentration and oxygen. A dedicated screen allows for monitoring of the gas mixture. Further, our

approved product and product candidates resemble other inhalation systems, making them user friendly, with operation and maintenance

that we believe will be immediately familiar to medical staff. Our LungFit® system has been manufactured at commercial

scale with a contract manufacturer.

When

programmed for lung infections, the LungFit®, is designed to specifically deliver a NO dosage of 150 ppm and higher. We

believe that the LungFit® has a number of advantages over other NO formulation delivery systems. For example, it is:

● designed to be used by the patient, thus convenient and portable; and

We

believe that our solution has the potential for a number of additional benefits and opportunities, as follows:

NitricGen

License

On

January 31, 2018, the Company entered into a definitive agreement to acquire a global, exclusive, perpetual, transferable license to

the eNOGenerator and associated critical assets including intellectual property, know-how, trade secrets and confidential information

(the “License”) from NitricGen Inc. (“NitricGen”). The eNOGenerator is a novel and precise delivery system that

uses NO generated from ambient air with a novel NO generator.

The

Beyond Air LungFit® system, which incorporates the eNOGenerator, has been designated as a medical device by the FDA. The

eNOGenerator can generate NO on demand for delivery to the lungs at concentrations ranging from 0.5 to 400 ppm. With the License, the

Company expects that it will be able to target all conditions requiring NO at any concentration, regardless of the need for intermittent

or continuous dosing.

Under

the terms of the License, the Company agreed to pay NitricGen an aggregate of $2 million in up-front, clinical, and regulatory milestone

payments, with the majority pertaining to regulatory milestones, as well as royalties on net sales of the delivery system containing

the eNOGenerator at a percentage in the low-single digits. As partial consideration for the License, we issued to NitricGen warrants

to purchase 100,000 shares of our common stock at an exercise price of $6.90 per share. To date, $1.5 million has been paid for milestones

that were earned. As of March 31, 2024 the remaining future milestone payments totaled $0.3 million.

Cystic

Fibrosis Foundation Agreement

On

February 10, 2021, the Company received a grant for up to $2.2 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

with CFF, the funding will be allocated to the ongoing LungFit® 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 10% of net sales. The royalties are capped at four

times the grant actually paid to the Company. A total of $1.7 million has been recognized as a reduction of research and development

costs from this grant to date. Since the beginning of the pilot clinical trial, the Company has received milestone payments totaling

$1.7 million, the trial is now successfully completed and no further payments are expected.

Strategies

Our

objective is to build a leading medical device and biopharmaceutical company that develops and commercializes patented and proprietary

products for the treatment of respiratory infections and diseases, with an initial focus on the treatment of PPHN, AVP, BRO, NTM and

severe infections in COPD patients, among others. We are exploring and testing the effects of NO on solid tumors through our subsidiary,

Beyond Cancer. Additionally, we are exploring the development of nNOS inhibitors for the treatment of ASD and other neurological conditions.

If our clinical trials for our product candidates are successful, we expect to seek certification or marketing approval from the FDA

and other worldwide authorities and notified regulatory bodies.

Our

Clinical Results to Date

We

have conducted several clinical trials to assess our 150-250 ppm NO inhalation-treatment in various indications. These trials include

Date Study Indication Primary Results

2011 Pilot Safety (n=10) All comers Safety No SAEs

Cystic

Fibrosis and NTM Clinical Development

In

2011, a prospective, open label, controlled, single-center pilot safety study was conducted on ten healthy adults between 20 and 62 years

of age. The data were published in the Journal of Cystic Fibrosis in 2012. Subjects received 160 ppm NO for 30 minutes, five times a

day, for five consecutive days via direct inhalation to the lungs using a prototype delivery system. The primary objective of the study

was to determine the effect of inhaled 160 ppm NO on pulmonary function tests and characterize the relationship between high-concentration

NO administration and MetHb – a form of hemoglobin that is a biproduct of NO and hemoglobin that cannot bind oxygen – and

establish a MetHb safety threshold level to assess adverse events associated with the treatment. Secondary objectives of the study were

to assess the changes in cytokine levels. Multiple safety markers were continuously monitored including: NO levels, NO2 (a

biproduct of NO and O2 that can be toxic at high concentrations), FiO2, as well as MetHb and oxygen saturation

(“SaO2”). Vital signs, lung function, blood chemistry (including nitrite/nitrates), hematology, prothrombin time,

inflammatory cytokine/chemokines levels and endothelial activation (angiopoietin ratio) were also closely monitored. All individuals

tolerated the NO formulation treatment courses well. No SAEs occurred. The maximum amount of air one can forcefully exhale in one second,

known as forced expiratory volume in one second (“FEV1”) and other lung function parameters, serum nitrites/nitrates, prothrombin,

pro-inflammatory cytokine and chemokine levels did not differ between baseline and day 5, while MetHb increased during the study period

by an average of 0.9%, as expected. These data suggest that inhalation of 160 ppm NO for 30 minutes, five times a day, for five consecutive

days is well tolerated in healthy individuals.

In

2014, we completed a pilot open label, multi-center study in nine CF patients (≥10 years old). Patients received intermittent (30

minutes, three times a day) inhalation of 160 ppm NO formulation, five days a week, over a two-week period. The study was performed in

two centers, Soroka Medical Center and Schneider Children’s Medical Center of Israel. The primary endpoints of the study were to

determine the MetHb percentage, adverse events associated with inhaled NO and the percentage of subjects who prematurely discontinued

the study due to adverse events (“AEs”) and/or SAEs, or for any other reason. AEs were reported by five (55.5%) subjects.

There were no SAEs related to NO therapy, no treatment-related withdrawals due to AEs, and no deaths. AEs considered by the investigator

as possibly or probably related to treatment were reported for two (22.2%) subjects. There were no AEs of MetHb elevation >5% or NO

2 elevation >5 ppm (study safety threshold of MetHb and NO2, respectively). In total, seven cases of hemoptysis

were reported in two subjects and all events were mild in severity. There was no cumulative effect of MetHb exposure during the study.

The maximum MetHb level reported was 4.6%. Several secondary efficacy analyses were conducted in this study, and though the study was

not powered for efficacy, results show various positive effects of the treatment regime. Bacterial and fungal sputum load analysis results

were highly variable, though marked reductions of Methicillin-sensitive Staphylococcus aureus (“MSSA”), Achromabacter, P.

aeruginosa, and Aspergillus were seen in several subjects. These results suggest non-specific targeting of bacteria and fungi that

commonly manifest in CF patients. In subjects with systemic inflammation (CRP >5 mg/mL) at baseline, CRP levels decreased over the

treatment period, showing the effect of NO in the reduction of systemic inflammation. There were no statistically significant or clinically

relevant changes in FEV1 over time, and lung function indices also remained relatively constant throughout the study duration.

In

2016, Rambam healthcare campus in Israel conducted a compassionate use treatment for two patients with CF who suffer from M, abscessus

lung infections. The data were published in the Pediatric Infectious Disease Journal in 2017. The NO treatment regime, as well as

the device for this treatment, was supplied by BA Ltd., our wholly owned subsidiary. Patients received intermittent 30-minute treatments

Source: SEC EDGAR (public domain) · 10-K for the period ended 2024-03-31, filed 2024-06-24 · accession 0001493152-24-025000

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