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Brand Engagement Network Inc.: 10-Q filed 2026-05-15

What Brand Engagement Network Inc. reported in its quarterly report filed 2026-05-15 (fiscal Q1 2026): 42 published measures, 84 facts as tagged in accession 0001493152-26-023892.

This filing

Form
10-Q (quarterly report)
Filed
2026-05-15
Fiscal period
fiscal Q1 2026
Accession
0001493152-26-023892 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 2026-03-3116,310,492USD
At 2025-12-3115,303,500USD

Total liabilities

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

PeriodValueUnitDays
At 2026-03-319,028,609USD
At 2025-12-3111,842,656USD

Stockholders equity

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

PeriodValueUnitDays
At 2026-03-317,281,883USD
At 2025-12-313,460,844USD
At 2025-03-313,312,256USD
At 2024-12-312,644,492USD

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 2026-03-311,801,011USD
At 2025-12-31172,124USD

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
2026-01-01 to 2026-03-31-3,060,977USD90
2025-01-01 to 2025-03-31-3,610,230USD90

Operating cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-03-31-3,724,697USD90
2025-01-01 to 2025-03-31-2,627,862USD90

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
2026-01-01 to 2026-03-31104,311USD90
2025-01-01 to 2025-03-3110,000USD90

Financing cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-03-315,493,679USD90
2025-01-01 to 2025-03-312,825,092USD90

Investing cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-03-31-140,095USD90
2025-01-01 to 2025-03-31-110,274USD90

Retained earnings or deficit

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

PeriodValueUnitDays
At 2026-03-31-58,703,561USD
At 2025-12-31-55,642,584USD

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
2026-01-01 to 2026-03-315,967,831shares90
2025-01-01 to 2025-03-314,014,036shares90

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
2026-01-01 to 2026-03-315,967,831shares90
2025-01-01 to 2025-03-314,014,036shares90

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
2026-01-01 to 2026-03-31-0.51USD/shares90
2025-01-01 to 2025-03-31-0.9USD/shares90

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
2026-01-01 to 2026-03-31-0.51USD/shares90
2025-01-01 to 2025-03-31-0.9USD/shares90

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2026-01-01 to 2026-03-3146,989USD90

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 2026-03-31278,777USD
At 2025-12-31287,073USD

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
2026-01-01 to 2026-03-31112,000USD90
2025-01-01 to 2025-03-31369,601USD90

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
2026-01-01 to 2026-03-31-3,333,948USD90
2025-01-01 to 2025-03-31-4,154,092USD90

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 2026-03-313,596,974USD
At 2025-12-311,636,021USD

Current liabilities

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

PeriodValueUnitDays
At 2026-03-318,312,008USD
At 2025-12-3110,811,146USD

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 2026-03-313,361,217USD
At 2025-12-315,042,010USD

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 2026-03-3112,151,882USD

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 2026-03-31130,415USD
At 2025-12-31250,120USD

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
2026-01-01 to 2026-03-313,438,259USD90
2025-01-01 to 2025-03-314,164,092USD90

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
2026-01-01 to 2026-03-3126,944USD90
2025-01-01 to 2025-03-3110,697USD90

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 2026-03-316,491,925shares
At 2025-12-315,783,524shares

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 2026-03-3165,984,795USD
At 2025-12-3159,102,850USD

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 2026-03-31282,859USD
At 2025-12-31329,505USD

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 2026-03-31930,891USD
At 2025-12-31930,891USD

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 2026-03-31652,114USD
At 2025-12-31643,818USD

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 2026-03-3112,151,882USD
At 2025-12-3113,050,901USD

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 2026-03-313,872,270USD
At 2025-12-313,666,784USD

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 2026-03-311,665,548USD
At 2025-12-311,213,777USD

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
2026-01-01 to 2026-03-31-3,013,988USD90
2025-01-01 to 2025-03-31-3,610,230USD90

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
2026-01-01 to 2026-03-312,363,904USD90
2025-01-01 to 2025-03-313,214,189USD90

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
2026-01-01 to 2026-03-311,047,411USD90
2025-01-01 to 2025-03-31939,206USD90

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
2026-01-01 to 2026-03-3157,607USD90
2025-01-01 to 2025-03-31125,042USD90

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
2026-01-01 to 2026-03-31-6,066USD90
2025-01-01 to 2025-03-3154,012USD90

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
2026-01-01 to 2026-03-31319,960USD90
2025-01-01 to 2025-03-31543,862USD90

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
2026-01-01 to 2026-03-311,542,982USD90
2025-01-01 to 2025-03-311,325,542USD90

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
2026-01-01 to 2026-03-31-119,705USD90
2025-01-01 to 2025-03-3110,000USD90

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
2026-01-01 to 2026-03-31-1,680,793USD90
2025-01-01 to 2025-03-31903,961USD90

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.

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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"])))