| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Purchase of property and equipment | 0 | 0 |
| Capitalized internal-use software costs | - | 141,512 |
| Purchase of intangible asset | 584,459 | - |
| Cash used in investing activities | -584,459 | -141,512 |
| Cash and cash equivalents acquired in connection with the reverse recapitalization | 0 | 0 |
| Payment of financing costs | 0 | 0 |
| Proceeds received from option and warrant exercises | 1,549,550 | 1,549,550 |
| Proceeds from short term loans | 1,823,866 | 1,102,866 |
| Payment of related party note | - | 0 |
| Repayment of note payable | 145,635 | - |
| Repayment of short term loans | - | 57,200 |
| Proceeds from the sale of common stock | 2,654,513 | 2,654,513 |
| Cash provided by financing activities | 5,882,294 | 5,249,729 |
| Write off of deferred financing fees | 0 | 0 |
| Sepa financing costs | 0 | - |
| Deferred revenue | 0 | 0 |
| Depreciation expense | 2,842,590 | 1,914,095 |
| Allowance for uncollected receivables | 30,000 | 30,000 |
| Change in fair value of warrant liabilities | -667,503 | -424,177 |
| Amortization of right-to-use asset | 131,953 | - |
| Amortization of debt discount | 86,042 | - |
| Equity based compensation | 708,381 | 498,440 |
| Non-cash interest expense | - | 86,042 |
| Reduction in right of use asset | - | 87,120 |
| Accounts receivable | 49,232 | 8,112 |
| Prepaid and other current assets | 634,460 | 877,247 |
| Accounts payable | 1,081,126 | 600,842 |
| Accrued expenses | 72,662 | -336,925 |
| Lease liability | -147,439 | -143,008 |
| Net loss | -5,187,125 | -2,705,150 |
| Gain on debt extinguishment | 3,611,388 | 3,959,054 |
| Cash used in operating activities | -5,344,393 | -5,237,134 |
| Change in cash and cash equivalents | -46,558 | -128,917 |
| Cash and cash equivalents at beginning of period | 149,273 | 149,273 |
| Cash and cash equivalents at end of period | 102,715 | 20,356 |
Brand Engagement Network Inc. (BNAIW)
Brand Engagement Network Inc. (BNAIW)