| Income Statement | 2026-06-30 | 2026-03-31 | 2025-12-31 | 2025-09-30 |
|---|---|---|---|---|
| Revenue | 56,562 | - | - | - |
| Revenue-related party, net | 103,521 | 104,311 | -97,680 | 60,120 |
| Gross profit | 160,083 | - | -97,680* | 60,120 |
| Impairment of intangible assets, finite-lived | - | - | 0* | - |
| General and administrative expenses | 2,634,629 | 2,363,904 | 3,647,963* | 1,451,867 |
| Research and development | 5,004 | 26,944 | 157,319.5* | -3,629 |
| Depreciation and amortization | 1,051,344 | 1,047,411 | 1,010,305* | 928,495 |
| Total operating expenses | 3,690,977 | 3,438,259 | 4,815,587.5* | 2,376,733 |
| Loss from operations | -3,530,894 | -3,333,948 | -4,913,267.5* | -2,316,613 |
| Interest income | - | - | 0* | - |
| Interest expense, net | 14,693 | 57,607 | 312,915* | 43,421 |
| Change in fair value of warrant liabilities | -197,292 | -294,293 | -118,375.5* | -243,326 |
| Loss on debt extinguishment | - | 89,340 | -1,226,008* | -347,666 |
| Other income (expense), net | -5,033 | -6,066 | 73,722.5* | -17,601 |
| Total other income, net | 177,566 | 319,960 | -1,346,825* | -165,362 |
| Income (loss) before income tax expense | -3,353,328 | -3,013,988 | -6,260,092.5* | -2,481,975 |
| Income tax expense | 10,000 | 46,989 | 0* | - |
| Net income (loss) | -3,363,328 | -3,060,977 | -6,260,092.5 | -2,481,975 |
| Basic EPS | -0.49 | -0.51 | 0.088 | -0.06 |
| Diluted EPS | -0.49 | -0.51 | 0.088 | -0.06 |
| Basic Average Shares | 6,824,379 | 5,967,831 | -71,206,258 | 42,166,121 |
| Diluted Average Shares | 6,824,379 | 5,967,831 | -71,206,258 | 42,166,121 |
Brand Engagement Network Inc. (BNAIW)
Brand Engagement Network Inc. (BNAIW)