Skip to content

Brand Engagement Network Inc.: 10-Q/A filed 2025-10-14

What Brand Engagement Network Inc. reported in its quarterly report amendment filed 2025-10-14 (fiscal Q2 2025): 45 published measures, 121 facts as tagged in accession 0001493152-25-017895.

This is an amendment. Values here are as tagged in the amendment; the original filing has its own page.

This filing

Form
10-Q/A (quarterly report amendment)
Filed
2025-10-14
Fiscal period
fiscal Q2 2025
Accession
0001493152-25-017895 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Brand Engagement Network Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2025-06-3017,021,932USD
At 2024-12-3118,149,868USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2025-06-3011,296,786USD
At 2024-12-3115,505,376USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2025-06-305,725,146USD
At 2025-03-313,312,256USD
At 2024-12-312,644,492USD
At 2024-06-3020,642,118USD
At 2024-03-3120,602,525USD
At 2023-12-3117,694,453USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2025-06-3020,356USD
At 2024-12-31149,273USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2025-04-01 to 2025-06-30905,080USD91
2025-01-01 to 2025-06-30-2,705,150USD181
2025-01-01 to 2025-03-31-3,610,230USD90
2024-04-01 to 2024-06-30-3,049,704USD91
2024-01-01 to 2024-06-30-9,934,113USD182
2024-01-01 to 2024-03-31-6,884,409USD91

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2025-01-01 to 2025-06-30-5,237,134USD181
2024-01-01 to 2024-06-30-8,612,872USD182

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2024-01-01 to 2024-06-3026,316USD182

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2025-04-01 to 2025-06-305,000USD91
2025-01-01 to 2025-06-3015,000USD181
2024-01-01 to 2024-06-3049,790USD182

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2025-01-01 to 2025-06-305,249,729USD181
2024-01-01 to 2024-06-308,459,014USD182

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2025-01-01 to 2025-06-30-141,512USD181
2024-01-01 to 2024-06-30-99,730USD182

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2025-06-30-49,722,299USD
At 2024-12-31-47,017,149USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2025-04-01 to 2025-06-3042,166,121shares91
2025-01-01 to 2025-06-3041,240,177shares181
2024-04-01 to 2024-06-3033,993,867shares91
2024-01-01 to 2024-06-3029,635,857shares182

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2025-04-01 to 2025-06-3042,166,121shares91
2025-01-01 to 2025-06-3041,240,177shares181
2024-04-01 to 2024-06-3033,993,867shares91
2024-01-01 to 2024-06-3029,635,857shares182

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2025-04-01 to 2025-06-300.02USD/shares91
2025-01-01 to 2025-06-30-0.07USD/shares181
2024-04-01 to 2024-06-30-0.09USD/shares91
2024-01-01 to 2024-06-30-0.34USD/shares182

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2025-04-01 to 2025-06-300.02USD/shares91
2025-01-01 to 2025-06-30-0.07USD/shares181
2024-04-01 to 2024-06-30-0.09USD/shares91
2024-01-01 to 2024-06-30-0.34USD/shares182

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2025-06-30280,152USD
At 2024-12-31292,757USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2025-01-01 to 2025-06-30498,440USD181
2024-01-01 to 2024-06-301,262,090USD182

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2025-04-01 to 2025-06-30-2,825,308USD91
2025-01-01 to 2025-06-30-6,979,400USD181
2024-04-01 to 2024-06-30-6,292,945USD91
2024-01-01 to 2024-06-30-13,121,708USD182

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2025-06-301,952,001USD
At 2024-12-311,225,559USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2025-06-3010,435,658USD
At 2024-12-3114,250,560USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2025-06-304,611,776USD
At 2024-12-315,995,235USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

PeriodValueUnitDays
At 2025-06-3014,369,717USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2025-06-309,000USD
At 2024-12-3130,888USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2025-04-01 to 2025-06-302,830,308USD91
2025-01-01 to 2025-06-306,994,400USD181
2024-04-01 to 2024-06-306,292,945USD91
2024-01-01 to 2024-06-3013,171,498USD182

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2025-04-01 to 2025-06-305,000USD91
2025-01-01 to 2025-06-3015,000USD181
2024-01-01 to 2024-06-3049,790USD182

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2025-04-01 to 2025-06-307,398USD91
2025-01-01 to 2025-06-3018,095USD181
2024-04-01 to 2024-06-30355,565USD91
2024-01-01 to 2024-06-30606,236USD182

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2025-06-3043,801,488shares
At 2024-12-3139,573,988shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2025-06-3055,443,064USD
At 2024-12-3149,657,684USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2025-06-30420,062USD
At 2024-12-31507,182USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2025-06-30366,255USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2025-06-30907,379USD
At 2024-12-31903,361USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2025-06-30627,227USD
At 2024-12-31610,604USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

PeriodValueUnitDays
At 2025-06-3014,369,717USD
At 2024-12-3116,124,370USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2025-06-302,709,576USD
At 2024-12-314,593,712USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2025-06-301,922,645USD
At 2024-12-311,042,398USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2025-04-01 to 2025-06-30905,080USD91
2025-01-01 to 2025-06-30-2,705,150USD181
2024-04-01 to 2024-06-30-3,049,704USD91
2024-01-01 to 2024-06-30-9,934,113USD182

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2025-04-01 to 2025-06-301,848,021USD91
2025-01-01 to 2025-06-305,062,210USD181
2024-04-01 to 2024-06-305,255,136USD91
2024-01-01 to 2024-06-3011,765,671USD182

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2025-01-01 to 2025-06-301,914,095USD181
2024-01-01 to 2024-06-30799,591USD182

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2025-04-01 to 2025-06-3021,609USD91
2025-01-01 to 2025-06-30146,651USD181
2024-04-01 to 2024-06-3019,403USD91
2024-01-01 to 2024-06-3044,453USD182

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2025-04-01 to 2025-06-30-16,342USD91
2025-01-01 to 2025-06-3037,670USD181
2024-04-01 to 2024-06-30-42,123USD91
2024-01-01 to 2024-06-30-15,014USD182

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2025-04-01 to 2025-06-303,730,388USD91
2025-01-01 to 2025-06-304,274,250USD181
2024-04-01 to 2024-06-303,243,241USD91
2024-01-01 to 2024-06-303,187,595USD182

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2025-01-01 to 2025-06-302,654,513USD181
2024-01-01 to 2024-06-308,518,750USD182

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2025-04-01 to 2025-06-3051,491USD91
2025-01-01 to 2025-06-30102,981USD181

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-06-308,112USD181
2024-01-01 to 2024-06-3020,000USD182

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-06-30600,842USD181
2024-01-01 to 2024-06-303,591,279USD182

Inspect the source

Entity
Brand Engagement Network Inc. / CIK 0001838163
Captured
2026-09-21T17:37:04.064Z
SEC response SHA-256
2885f0a7dd5c36bcc0c04eb136ac8c2a82d0ce66574e8e6bba3e633e23309625

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001838163.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))