NASDAQ : BNAI
Brand Engagement Network, Inc. — Financial statements
Technology · Software - Infrastructure · United States
Last price 4.22 USD (Oct 29, 2026, 4:00 PM EDT) · Market cap 31.60M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
Brand Engagement Network, Inc. (BNAI) reported revenue of 524.51K USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 524.51K | 275.12K | 99.79K | 35.21K | 15.64K | 7.41K |
| Cost of Revenue | 13.47M | |||||
| Gross Profit | 524.51K | 275.12K | -13.38M | 35.21K | 15.64K | 7.41K |
| Selling, General & Admin | 8.28M | 8.35M | 16.14M | 10.84M | 1.03M | 781.77K |
| Research & Development | 176.83K | 162.97K | 1.13M | 236.71K | 136.40K | 45.41K |
| Operating Expenses | 12.51M | 12.38M | 20.00M | 11.72M | 1.24M | 827.18K |
| Operating Income | -11.99M | -12.10M | -33.37M | -11.68M | -1.22M | -819.77K |
| Interest Expense | -336.11K | -410.46K | -202.94K | -56.52K | ||
| Interest & Investment Income | 15.52K | |||||
| Currency Exchange Gain (Loss) | -25.96K | 22.81K | 20.49K | -9.76K | -362.00 | -304.00 |
| Other Non Operating Income (Expenses) | 264.70K | 197.29K | 994.69K | |||
| EBT Excluding Unusual Items | -12.08M | -12.29M | -32.56M | -11.73M | -1.22M | -820.07K |
| Merger & Restructuring Charges | -3.10M | |||||
| Legal Settlements | -525.00K | -525.00K | ||||
| Other Unusual Items | 321.36K | 4.19M | 1.95M | 548.56K | ||
| Pretax Income | -12.29M | -8.63M | -33.72M | -11.73M | -676.04K | -820.07K |
| Net Income | -12.34M | -8.63M | -33.72M | -11.73M | -676.04K | -820.07K |
| Net Income to Common | -12.34M | -8.63M | -33.72M | -11.73M | -676.04K | -820.07K |
| Shares Outstanding (Basic) | 5.53M | 4.38M | 3.29M | 2.06M | 5.82M | 5.66M |
| Shares Outstanding (Diluted) | 5.53M | 4.38M | 3.29M | 2.06M | 5.82M | 5.66M |
| EPS (Basic) | -2.23 | -1.97 | -10.25 | -5.68 | -0.12 | -0.14 |
| EPS (Diluted) | -2.23 | -1.97 | -10.25 | -5.68 | -0.12 | -0.14 |
| Free Cash Flow | -5.49M | -5.11M | -14.09M | -5.36M | -85.41K | -170.59K |
| Free Cash Flow Per Share | -0.99 | -1.17 | -4.28 | -2.60 | -0.01 | -0.03 |
| Gross Margin | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | |
| Operating Margin | -2,285.28% | -4,398.50% | -33,444.20% | -33,173.85% | -7,826.61% | -11,063.02% |
| Profit Margin | -2,353.53% | -3,135.15% | -33,786.38% | -33,318.00% | -4,321.94% | -11,067.13% |
| Free Cash Flow Margin | -1,045.87% | -1,857.32% | -14,122.38% | -15,223.55% | -546.05% | -2,302.15% |
| EBITDA | -7.94M | -8.24M | -30.65M | -11.04M | -1.15M | |
| D&A For EBITDA | 4.05M | 3.87M | 2.73M | 637.99K | 76.93K | |
| EBIT | -11.99M | -12.10M | -33.37M | -11.68M | -1.22M | -819.77K |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 708.20K | 172.12K | 149.27K | 1.69M | 2.01K | |
| Cash & Short-Term Investments | 708.20K | 172.12K | 149.27K | 1.69M | 2.01K | |
| Accounts Receivable | 952.99K | 250.12K | 30.89K | 10.00K | 1.00K | |
| Other Receivables | 55.00K | |||||
| Receivables | 952.99K | 250.12K | 30.89K | 10.00K | 1.00K | 55.00K |
| Prepaid Expenses | 816.38K | 524.27K | 852.06K | 122.17K | 250.00 | |
| Other Current Assets | 136.91K | 689.50K | 193.34K | 79.12K | 13.69K | |
| Total Current Assets | 2.61M | 1.64M | 1.23M | 1.90M | 16.95K | 55.00K |
| Property, Plant & Equipment | 1.17M | 616.58K | 799.94K | 802.56K | ||
| Other Intangible Assets | 15.01M | 13.05M | 16.12M | 17.88M | 600.32K | 677.25K |
| Other Long-Term Assets | 2.28K | 1.43M | 8.85K | 2.76K | ||
| Total Assets | 30.70M | 15.30M | 18.15M | 22.01M | 626.11K | 735.00K |
| Accounts Payable | 3.21M | 5.04M | 6.00M | 1.28M | 580.68K | 215.83K |
| Accrued Expenses | 4.12M | 3.67M | 4.59M | 1.46M | 35.54K | 24.43K |
| Short-Term Debt | 1.13M | 2.10M | 2.80M | 223.30K | ||
| Current Portion of Leases | 314.85K | 173.50K | ||||
| Current Unearned Revenue | 2.29K | 50.00K | ||||
| Other Current Liabilities | 345.74K | 693.04K | 178.72K | |||
| Total Current Liabilities | 9.26M | 10.81M | 14.25M | 3.15M | 666.22K | 240.26K |
| Long-Term Debt | 58.42K | 1.17M | ||||
| Long-Term Leases | 530.72K | 309.75K | 335.77K | |||
| Long-Term Unearned Revenue | 50.00K | |||||
| Other Long-Term Liabilities | 230.17K | 721.76K | 919.05K | |||
| Total Liabilities | 11.26M | 11.84M | 15.51M | 4.31M | 666.22K | 290.26K |
| Common Stock | 742.00 | 578.00 | 382.00 | 2.33K | 63.15K | 59.37K |
| Additional Paid-In Capital | 81.51M | 59.10M | 49.66M | 30.99M | 1.47M | 1.28M |
| Retained Earnings | -62.07M | -55.64M | -47.02M | -13.30M | -1.57M | -894.42K |
| Shareholders' Equity | 19.44M | 3.46M | 2.64M | 17.69M | -40.11K | 444.74K |
| Total Liabilities & Equity | 30.70M | 15.30M | 18.15M | 22.01M | 626.11K | 735.00K |
| Total Debt | 2.03M | 2.41M | 3.30M | 1.39M | ||
| Net Cash (Debt) | -1.33M | -2.24M | -3.16M | 293.04K | 2.01K | |
| Net Cash Per Share | -0.24 | -0.51 | -0.96 | 0.14 | 0.00 | |
| Filing Date Shares Outstanding | 7.49M | 5.86M | 4.23M | 86.15M | 63.15M | 5.66M |
| Total Common Shares Outstanding | 7.43M | 5.78M | 3.96M | 86.15M | 63.15M | 5.66M |
| Working Capital | -6.65M | -9.18M | -13.03M | -1.25M | -649.27K | -185.26K |
| Book Value Per Share | 2.62 | 0.60 | 0.67 | 0.21 | -0.00 | 0.08 |
| Tangible Book Value | -6.33M | -9.59M | -13.48M | -187.69K | -640.42K | -232.50K |
| Tangible Book Value Per Share | -0.85 | -1.66 | -3.41 | -0.00 | -0.01 | -0.04 |
| Machinery | 712.73K | 690.38K | 686.61K | 772.59K |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -12.34M | -8.63M | -33.72M | -11.73M | -676.04K | -820.07K |
| Depreciation & Amortization | 4.23M | 4.04M | 2.73M | 637.99K | 76.93K | |
| Other Amortization | 14.90M | |||||
| Stock-Based Compensation | 1.14M | 822.43K | 1.81M | 4.88M | 118.75K | 203.89K |
| Provision & Write-off of Bad Debts | 30.00K | 30.00K | 20.00K | 25.00K | ||
| Other Operating Activities | -544.28K | -4.34M | -2.27M | -548.56K | ||
| Change in Accounts Receivable | -177.19K | -249.23K | -50.89K | -29.50K | -1.00K | -25.00K |
| Change in Accounts Payable | 176.75K | 2.98M | 6.01M | 101.40K | 950.85K | 398.36K |
| Change in Unearned Revenue | -2.29K | 2.29K | 50.00K | |||
| Change in Other Net Operating Assets | 2.06M | 252.39K | -3.49M | 1.07M | -6.34K | -2.76K |
| Operating Cash Flow | -5.46M | -5.09M | -14.04M | -5.05M | -85.41K | -170.59K |
| Capital Expenditures | -27.82K | -23.51K | -53.02K | -305.46K | ||
| Sale (Purchase) of Intangibles | -19.93K | -228.37K | -833.57K | |||
| Other Investing Activities | 89.00 | |||||
| Investing Cash Flow | -9.68M | -23.51K | -281.39K | -1.14M | 89.00 | |
| Short-Term Debt Issued | 1.84M | 3.08M | ||||
| Long-Term Debt Issued | 620.00K | |||||
| Total Debt Issued | 740.85K | 1.84M | 3.69M | |||
| Long-Term Debt Repaid | -452.62K | -80.00K | -120.00K | |||
| Net Debt Issued (Repaid) | -334.90K | 1.39M | -80.00K | 3.58M | ||
| Issuance of Common Stock | 16.16M | 3.74M | 12.89M | 5.04M | 90.00K | 45.50K |
| Other Financing Activities | -25.00K | -733.21K | -2.58K | 125.00K | ||
| Financing Cash Flow | 15.83M | 5.13M | 12.79M | 7.88M | 87.42K | 170.50K |
| Net Cash Flow | 687.85K | 22.85K | -1.54M | 1.68M | 2.01K | |
| Free Cash Flow | -5.49M | -5.11M | -14.09M | -5.36M | -85.41K | -170.59K |
| Free Cash Flow Margin | -1,045.87% | -1,857.32% | -14,122.38% | -15,223.55% | -546.05% | -2,302.15% |
| Free Cash Flow Per Share | -0.99 | -1.17 | -4.28 | -2.60 | -0.01 | -0.03 |
| Levered Free Cash Flow | -1.85M | -5.94M | 5.67M | -898.30K | -103.45K | |
| Unlevered Free Cash Flow | -1.64M | -5.68M | -9.10M | -862.98K | -103.45K | |
| Change in Working Capital | 2.06M | 2.98M | 2.47M | 1.14M | 943.51K | 420.60K |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 31.37M | 10.41M | 36.95M | 130.35M | 389.52M | 376.37M |
| Enterprise Value | 32.70M | 14.42M | 39.66M | 130.95M | ||
| Last Close Price | 4.19 | 2.32 | 9.74 | 105.90 | 100.70 | 97.30 |
| PS Ratio | 59.82 | 37.85 | 370.23 | 3,701.96 | 24,902.50 | 50,792.10 |
| PB Ratio | 1.60 | 3.01 | 13.97 | 7.37 | -9,712.14 | 846.26 |
| EV/Sales Ratio | 62.34 | 52.41 | 397.48 | 3,719.13 | ||
| Debt / Equity Ratio | 0.10 | 0.70 | 1.25 | 0.08 | ||
| Net Debt / Equity Ratio | 0.07 | 0.65 | 1.19 | -0.02 | 0.05 | |
| Net Debt / EBITDA Ratio | -0.17 | -0.27 | -0.10 | 0.03 | 0.00 | |
| Net Debt / FCF Ratio | -0.24 | -0.44 | -0.22 | 0.06 | 0.02 | |
| Asset Turnover | 0.02 | 0.02 | 0.01 | 0.00 | 0.02 | |
| Quick Ratio | 0.18 | 0.04 | 0.01 | 0.54 | 0.01 | 0.23 |
| Current Ratio | 0.28 | 0.15 | 0.09 | 0.60 | 0.03 | 0.23 |
| Return on Equity (ROE) | -98.11% | -282.55% | -331.54% | -132.90% | -334.15% | |
| Return on Assets (ROA) | -31.39% | -45.22% | -103.88% | -64.50% | -112.43% | |
| Return on Capital Employed (ROCE) | -55.90% | -269.40% | -855.90% | -61.90% | 3,052.40% | -165.70% |
| Earnings Yield | -53.31% | -82.84% | -91.26% | -9.00% | -0.17% | -0.22% |
| FCF Yield | -17.48% | -49.08% | -38.15% | -4.11% | -0.02% | -0.04% |
| Buyback Yield / Dilution | -42.76% | -32.95% | -59.47% | 64.54% | -2.81% |