{"url_path":"/sec/xair/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1641631/0001493152-26-030287-index.html","accession_number":"0001493152-26-030287","cik":"0001641631","ticker":"XAIR","issuer_name":"Beyond Air, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1641631/0001493152-26-030287-index.html","primary_entity_key":"0001641631","primary_entity_name":"Beyond Air, Inc."},"word_count":3003,"has_tables":true,"body_markdown":"**ITEM\n15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**\n\n \n\n**1.\nFinancial Statements.**\n\n \n\nSee\nIndex to Consolidated Financial Statements on page F-1.\n\n \n\n**2.\nFinance Statement Schedules.**\n\n \n\nAll\nschedules are omitted because they are not applicable or the required information is shown in the financial statements or notes thereto.\n\n \n\n**3.\nExhibits**\n\n \n\n \n1.1\n[At-The-Market Equity Offering Sales Agreement, dated as of February 14, 2025, filed as Exhibit 1.1 to our Current Report on Form 8-K, filed with the SEC on February 14, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225006902/ex1-1.htm)\n\n \n \n \n\n \n2.1\n[Agreement and Plan of Merger and Reorganization, dated as of December 29, 2016, by and among AIT Therapeutics, Inc. and Advanced Inhalation Therapies Ltd., filed as Exhibit 2.1 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_2-1.htm)\n\n \n \n \n\n \n2.2\n[First Amendment to Agreement and Plan of Merger and Reorganization, dated as of January 12, 2017, by and among AIT Therapeutics, Inc. and Advanced Inhalation Therapies Ltd., filed as Exhibit 2.2 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_2-2.htm)\n\n \n \n \n\n \n2.3\n[Merger Completion Certificate, dated as of December 29, 2016, by and among Red Maple Ltd. And Advance Inhalation (AIT) Ltd., filed as Exhibit 2.3 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_2-3.htm)\n\n \n \n \n\n \n3.1\n[Amended and Restated Certificate of Incorporation of AIT Therapeutics, Inc., dated as of January 9, 2017, filed as Exhibit 3.1 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_3-1.htm)\n\n \n \n \n\n \n3.2\n[Amended and Restated Bylaws of AIT Therapeutics, Inc. filed as Exhibit 3.2 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_3-2.htm)\n\n \n \n \n\n \n3.3\n[Certificate of Amendment of Amended and Restated Certificate of Incorporation, dated as of June 25, 2019, filed as Exhibit 3.3 to our Annual Report on Form 10-K filed with the SEC on June 28, 2019 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315219009826/ex3-3.htm)\n\n \n \n \n\n \n3.4\n[Second Certificate of Amendment of the Amended and Restated Certificate of Incorporation of Beyond Air, Inc., dated November 22, 2024, filed as Exhibit 3.1 to our Current Report on Form 8-K, as filed with the SEC on November 26, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224047830/ex3-1.htm)\n\n \n \n \n\n \n3.5\n[Third Certificate of Amendment of the Amended and Restated Certificate of Incorporation of Beyond Air, Inc., dated July 9, 2025, filed as Exhibit 3.1 to our Current Report on Form 8-K, as filed with the SEC on July 10, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000164117225018520/form8-k.htm)\n\n \n \n \n\n \n4.1\n[Form of Common Stock Certificate, filed as Exhibit 4.1 to our Current Report on Form 8-K, as filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_4-1.htm)\n\n \n \n \n\n \n4.2\n[Description of the Company’s Securities Registered under Section 12 of the Securities Exchange Act of 1934, as amended, filed as Exhibit 4.7 to our Annual Report on Form 10-K, as filed with the SEC on June 23, 2020 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315220011662/ex4-7.htm)\n\n \n\n \n4.3\n\n[Form of Warrant to Purchase Common Stock, by and among AIT Therapeutics, Inc. and the Holders party thereto, filed as Exhibit 10.3 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_10-3.htm)\n\n \n \n \n\n \n4.4\n\n[Form of Warrant to Purchase Common Stock, by and among AIT Therapeutics, Inc. and the Holders party thereto, filed as Exhibit 4.1 to our Current Report on Form 8-K, as filed with the SEC on April 4, 2017, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317001048/exhibit_4-1.htm)\n\n \n \n \n\n \n4.5\n[Form of Common Stock Purchase Warrant, by and among Beyond Air, Inc. and the Holders party thereto, filed as Exhibit 4.1 to our Current Report on Form 8-K, as filed with the SEC on March 20, 2020 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315220004447/ex4-1.htm)\n\n \n \n \n\n \n4.6\n[Warrant to Purchase Common Stock, by and between Beyond Air, Inc. and Avenue Venture Opportunities Fund, L.P., dated as of June 15, 2023, filed as Exhibit 4.1 to our Current Report on Form 8-K, as filed with the SEC on June 20, 2023, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315223021898/ex4-1.htm)\n\n \n\n94\n\n \n\n \n\n \n4.7\n[Warrant to Purchase Common Stock, by and between Beyond Air, Inc. and Avenue Venture Opportunities Fund II, L.P., dated as of June 15, 2023, filed as Exhibit 4.2 to our Current Report on Form 8-K, as filed with the SEC on June 20, 2023, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315223021898/ex4-2.htm)\n\n \n \n \n\n \n4.8\n\n[Form of Common Stock Purchase Warrant, by and between Beyond Air, Inc. and the Holders party thereto, filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on March 22, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224010974/ex4-1.htm)\n\n \n \n \n\n \n4.9\n[Warrant to Purchase Common Stock, by and between Beyond Air, Inc. and Avenue Venture Opportunities Fund, L.P., dated as of June 21, 2024, filed as Exhibit 4.1 to our Current Report on Form 8-K filed with the SEC on June 27, 2024](https://www.sec.gov/Archives/edgar/data/1641631/000149315224025433/ex4-1.htm)\n\n \n \n \n\n \n4.10\n[Warrant to Purchase Common Stock, by and between Beyond Air, Inc. and Avenue Venture Opportunities Fund II, L.P., dated as of June 21, 2024, filed as Exhibit 4.2 to our Current Report on Form 8-K filed with the SEC on June 27, 2024.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224025433/ex4-2.htm)\n\n \n \n \n\n \n4.11\n[Form of Pre-funded Warrant, by and between Beyond Air, Inc. and the purchasers, filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on September 27, 2024 and incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/1641631/000149315224038433/ex4-1.htm)\n\n \n \n \n\n \n4.12\n\n[Form of Common Warrant, by and between Beyond Air, Inc. and the purchasers, filed as Exhibit 4.2 to our Current Report on Form 8-K, filed with the SEC on September 27, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224038433/ex4-2.htm)\n\n \n \n \n\n \n4.13\n[Form of Common Stock Purchase Warrant filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on November 6, 2024, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224043852/ex4-1.htm)\n\n \n \n \n\n \n4.14\n[Form of Common Stock Purchase Warrant filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on September 9, 2025, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225012866/ex4-1.htm)\n\n \n \n \n\n \n4.15\n[Form of Supplemental Warrant filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on November 5, 2025, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex4-1.htm)\n\n \n \n \n\n \n4.16\n[Secured Promissory Note filed as Exhibit 4.2 to our Current Report on Form 8-K, filed with the SEC on November 5, 2025, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex4-2.htm)\n\n \n \n \n\n \n4.17\n[Form of Pre Funded Warrant filed as Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on January 20, 2026, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226002884/ex4-1.htm)\n\n \n \n \n\n \n4.18\n[Form of Common Stock Purchase Warrant filed as Exhibit 4.2 to our Current Report on Form 8-K, filed with the SEC on January 20, 2026, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226002884/ex4-2.htm)\n\n \n \n \n\n \n10.1\n[Amended and Restated Agreement for the Transfer and Assumption of Obligations Under the Securities Purchase and Registration Rights Agreements, dated as of January 12, 2017, by and among AIT Therapeutics, Inc. and Advanced Inhalation Therapies Ltd., filed as Exhibit 10.1 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_10-1.htm)\n\n \n\n \n10.2\n[License Agreement, dated as of November 1, 2011, by and between Advanced Inhalation Therapies Ltd. And The UBC, filed as Exhibit 10.10 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_10-10.htm)\n\n \n \n \n\n \n10.3^\n[Non-Exclusive Patent License Agreement, dated as of October 22, 2013, by and between Advanced Inhalation Therapies Ltd. And SensorMedics Corporation, filed as Exhibit 10.9 to our Current Report on Form 8-K. as filed with the SEC on January 20, 2017 Registration Statement on Form S-1(File No. 333-216287), and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000132/exhibit_10-9.htm)\n\n \n \n \n\n \n10.4\n[Option Agreement, dated as of August 31, 2015, by and between Advanced Inhalation Therapies Ltd. And Pulmonox Technologies Corporation, filed as Exhibit 10.13 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_10-13.htm)\n\n \n \n \n\n \n10.5\n[Tenth Amendment to Option Agreement, dated as of December 31, 2016, by and between Advanced Inhalation Therapies Ltd. And Pulmonox Technologies Corporation, filed as Exhibit 10.14 to our Current Report on Form 8-K, as amended and filed with the SEC on March 15, 2017 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000117891317000777/exhibit_10-14.htm)\n\n \n\n95\n\n \n\n \n\n \n10.6+\n[Executive Employment Agreement, dated as of June 30, 2018, by and between AIT Therapeutics Inc. and Steven Lisi, filed as Exhibit 10.2 to our Quarterly Report on Form 10-Q, as filed with the SEC on August 10, 2021 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315221019206/ex10-2.htm)\n\n \n \n \n\n \n10.7*\n[License, Development and Commercialization Agreement, dated January 23, 2019, by and between AIT Therapeutics, Inc. and Circassia Limited, filed as Exhibit 10.1 to our Quarterly Report on Form 10-Q on February 14, 2019 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315219002083/ex10-1.htm)\n\n \n\n \n10.8\n[Settlement Agreement and Release, dated May 26, 2021, by and between Beyond Air, Inc. and Circassia Limited, filed as Exhibit 10.1 to our Quarterly Report on Form 10-Q, as filed with the SEC on August 10, 2021 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315221019206/ex10-1.htm)\n\n \n \n \n\n \n10.9*\n[Supply Agreement, dated as of August 6, 2020, by and between Beyond Air, Inc. and Spartronics Watertown, LLC, filed as Exhibit 10.1 to our Current Report on Form 8-K, as filed with the SEC on August 12, 2020 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315220015377/ex10-1.htm)\n\n \n \n \n\n \n10.10*\n[Manufacture and Supply Agreement, dated as of July 30, 2020, by and between Beyond Air, Inc. and Medisize Ireland Limited, filed as Exhibit 10.1 to our Current Report on Form 8-K, as filed with the SEC on August 18, 2020 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315220016215/ex10-1.htm)\n\n \n \n \n\n \n10.11+\n[Beyond Air, Inc. 2021 Employee Stock Purchase Plan, filed as Exhibit 10.2 to our Current Report on Form 8-K, as filed with the SEC on March 9, 2021 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315221005676/ex10-2.htm)\n\n \n \n \n\n \n10.12+\n[Employment Agreement, dated as of April 24, 2020, by and between Beyond Air, Inc. and Michael Gaul, filed as Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on July 5, 2022 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315222018575/ex10-1.htm)\n\n \n\n \n10.13\n[Form of Placement Agency Agreement, dated March 20, 2024, by and among Beyond Air, Inc. and Roth Capital Partners, LLC and Laidlaw & Company (UK) Ltd., filed as Exhibit 1.1 to our Current Report on Form 8-K, as filed with the SEC on March 22, 2024, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224010974/ex1-1.htm)\n\n \n \n \n\n \n10.14\n[Form of Securities Purchase Agreement dated March 20, 2024, by and among Beyond Air, Inc and the Purchasers, filed as Exhibit 10.1 to our Current Report on Form 8-K, as filed with the SEC on March 22, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224010974/ex10-1.htm)\n\n \n \n \n\n \n10.15\n[First Amendment to Loan Documents, by and among Beyond Air, Inc., Beyond Air Ltd., Avenue Capital Management II, L.P., as Agent, and the Lenders party thereto, dated as of June 21, 2024, filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the SEC on June 27, 2024.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224025433/ex10-1.htm)\n\n \n \n \n\n \n10.16\n[Form of Securities Purchase Agreement dated September 26, 2024, by and between Beyond Air, Inc. and the purchasers, filed as Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on September 27, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224038433/ex10-1.htm)\n\n \n \n \n\n \n10.17\n[Form of Registration Rights Agreement dated September 26, 2024, by and between Beyond Air, Inc. and the purchasers dated September 27, 2024, filed as Exhibit 10.2 to our Current Report on Form 8-K, filed with the SEC on September 27, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224038433/ex10-2.htm)\n\n \n \n \n\n \n10.18\n[Engagement Letter dated August 16, 2024, by and among Beyond Air, Inc., BTIG, LLC, Laidlaw & Company (UK) LTD, Arcadia Securities, LLC, and Jones Trading Institutional Services LLC, filed as Exhibit 10.3 to our Current Report on Form 8-K, filed with the SEC on September 27, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224038433/ex10-3.htm)\n\n \n \n \n\n \n10.19\n[Beyond Air, Inc. Seventh Amended and Restated 2013 Equity Incentive Plan (incorporated by reference from Appendix A to the Proxy Statement for Beyond Air, Inc.’s 2025 Annual Meeting of Stockholders, filed with the SEC on October 31, 2024)](https://www.sec.gov/Archives/edgar/data/1641631/000149315224043195/formdef14a.htm#a_010)\n\n \n \n \n\n \n10.20\n[Loan and Security Agreement, dated November 1, 2024, by and between Beyond Air, Inc. and BCR8V LLC, filed as Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on November 6, 2024 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315224043852/ex10-1.htm)\n\n \n \n \n\n \n10.21\n[Form of Inducement Letter, filed as Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on September 9, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225012866/ex10-1.htm)\n\n \n \n \n\n \n10.22\n[Equity Purchase Agreement, dated November 4, 2025, by and between Beyond Air, Inc. and Streeterville Capital, LLC, filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-1.htm)\n\n \n \n \n\n \n10.23\n[Registration Rights Agreement, dated November 4, 2025, by and between Beyond Air, Inc. and Streeterville Capital, LLC, filed as Exhibit 10.2 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-2.htm)\n\n \n \n \n\n \n10.24\n[Amended and Restated Loan and Security Agreement, dated November 3, 2025, filed as Exhibit 10.3 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-3.htm)\n\n \n \n \n\n \n10.25\n[Waiver dated November 3, 2025, filed as Exhibit 10.4 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-4.htm)\n\n \n \n \n\n \n10.26\n[Note Purchase Agreement, dated November 4, 2025, by and between Beyond Air, Inc. and Streeterville Capital, LLC, filed as Exhibit 10.5 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-5.htm)\n\n \n \n \n\n \n10.27\n[XAIR Holdings Guaranty, dated November 4, 2025, filed as Exhibit 10.6 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-6.htm)\n\n \n \n \n\n \n10.28\n[Foreign Subsidiary Guaranty, dated November 4, 2025, by and between Beyond Air Australia Pty Ltd, Beyond Air Ireland Ltd, Beyond Air Ltd, and Streeterville Capital, LLC, filed as Exhibit 10.7 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-7.htm)\n\n \n \n \n\n \n10.29\n[Security Agreement, dated November 4, 2025, by and between Beyond Air, Inc. and Streeterville Capital, LLC, filed as Exhibit 10.8 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-8.htm)\n\n \n \n \n\n \n10.30\n[Intellectual Property Security Agreement, dated November 4, 2025, filed as Exhibit 10.9 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-9.htm)\n\n \n \n \n\n \n10.31\n[BA Israel Security Agreement, dated November 4, 2025, by and between Beyond Air Ltd. and Streeterville Capital, LLC, filed as Exhibit 10.10 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-10.htm)\n\n \n \n \n\n \n10.32\n[BA Israel IP Security Agreement, by and between Beyond Air Ltd. and Streeterville Capital, LLC, dated November 4, 2025, filed as Exhibit 10.11 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-11.htm)\n\n \n \n \n\n \n10.33\n[Pledge Agreement, dated November 4, 2025, by and between Beyond Air, Inc. and Streeterville Capital, LLC, filed as Exhibit 10.12 to our Current Report on Form 8-K filed with the SEC on November 5, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225020888/ex10-12.htm)\n\n \n\n96\n\n \n\n \n\n \n10.34\n[Employment Agreement, by and between the Company and Daniel Moorhead, filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the SEC on December 30, 2025 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225029637/ex10-1.htm)\n\n \n \n \n\n \n10.35\n[Form of Securities Purchase Agreement, filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the SEC on January 20, 2026 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226002884/ex10-1.htm)\n\n \n \n \n\n \n10.36\n[Form of Registration Rights Agreement, filed as Exhibit 10.2 to our Current Report on Form 8-K filed with the SEC on January 20, 2026 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226002884/ex10-2.htm)\n\n \n \n \n\n \n10.37\n[Form of Placement Agency Agreement, filed as Exhibit 10.3 to our Current Report on Form 8-K filed with the SEC on January 20, 2026 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226002884/ex10-3.htm)\n\n \n \n \n\n \n10.38\n[Beyond Air, Inc. Eighth Amended and Restated 2013 Equity Incentive Plan, incorporated by reference from Appendix A to the Proxy Statement for Beyond Air, Inc.’s 2026 Annual Meeting of Stockholders, filed with the SEC on December 19, 2025.](https://www.sec.gov/Archives/edgar/data/1641631/000149315225028563/formdef14a.htm#Y-004)\n\n \n \n \n\n \n10.39\n[Separation and Release of Claims Agreement by and between the Company and Steven A. Lisi dated March 27, 2026, filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the SEC on April 1, 2026 and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1641631/000149315226014676/ex10-1.htm)\n\n \n \n \n\n \n19.1**\n[Insider Trading Policy](ex19-1.htm)\n\n \n \n \n\n \n21.1**\n[List of subsidiaries of Beyond Air, Inc.](ex21-1.htm)\n\n \n \n \n\n \n23.1**\n[Consent of WithumSmith+Brown LLP](ex23-1.htm)\n\n \n \n \n\n \n31.1**\n[Rule 13a-14(a) / 15d-14(a) Certification of Principal Executive Officer](ex31-1.htm)\n\n \n \n \n\n \n31.2**\n[Rule 13a-14(a) / 15d-14(a) Certification of Principal Financial Officer](ex31-2.htm)\n\n \n \n \n\n \n32.1***\n[Section 1350 Certification of Principal Executive Officer](ex32-1.htm)\n\n \n \n \n\n \n32.2***\n[Section 1350 Certification of Principal Financial Officer](ex32-2.htm)\n\n \n \n \n\n \n97+**\n[Beyond Air, Inc. Incentive Compensation Recovery Policy, effective October 2, 2023, filed as Exhibit 97 to our Annual Report on Form 10-K, as filed with the SEC on June 24, 2024, and incorporated herein by reference](ex97.htm)\n\n \n \n \n\n \n101.INS\nInline\nXBRL Instance Document – The instance document does not appear in the Interactive Data File because its XBRL tags are embedded\nwithin the XBRL document.\n\n \n \n \n\n \n101.SCH\nInline\nXBRL Taxonomy Extension Schema Document\n\n \n \n \n\n \n101.CAL\nInline\nXBRL Taxonomy Extension Calculation Linkbase Document\n\n \n \n \n\n \n101.DEF\nInline\nXBRL Taxonomy Extension Calculation Linkbase Document\n\n \n \n \n\n \n101.LAB\nInline\nXBRL Taxonomy Extension Labels Linkbase Document\n\n \n \n \n\n \n101.PRE\nInline\nXBRL Taxonomy Extension Presentation Linkbase Document\n\n \n \n \n\n \n104\nCover\nPage Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n+\nManagement contract or compensation plan arrangement\n\n \n\n*\nPursuant to Item 601(b)(10) of Regulation S-K, portions of this exhibit have been omitted as the registrant has determined that the omitted\ninformation is not material and is the type that registrant treats as private or confidential.\n\n \n\n**\nFiled herewith\n\n \n\n***\nFurnished herewith."}