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Brand Engagement Network Inc.: 10-Q filed 2024-08-14

What Brand Engagement Network Inc. reported in its quarterly report filed 2024-08-14 (fiscal Q2 2024): 48 published measures, 139 facts as tagged in accession 0001838163-24-000011.

This filing

Form
10-Q (quarterly report)
Filed
2024-08-14
Fiscal period
fiscal Q2 2024
Accession
0001838163-24-000011 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 2024-06-3034,053,644USD
At 2023-12-3122,008,739USD

Total liabilities

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

PeriodValueUnitDays
At 2024-06-3013,411,526USD
At 2023-12-314,314,286USD

Stockholders equity

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

PeriodValueUnitDays
At 2024-06-3020,642,118USD
At 2024-03-3120,602,525USD
At 2023-12-3117,694,453USD
At 2023-06-3016,394,504USD
At 2023-03-31-155,362USD
At 2022-12-31-40,107USD

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 2024-06-301,431,425USD
At 2023-12-311,685,013USD

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
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
2023-04-01 to 2023-06-30-3,108,552USD91
2023-01-01 to 2023-06-30-5,746,508USD181
2023-01-01 to 2023-03-31-2,637,956USD90

Operating cash flow

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

PeriodValueUnitDays
2024-01-01 to 2024-06-30-8,612,872USD182
2023-01-01 to 2023-06-30-1,251,563USD181

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
2023-01-01 to 2023-06-307,359USD181

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
2024-04-01 to 2024-06-300USD91
2024-01-01 to 2024-06-3049,790USD182
2023-04-01 to 2023-06-300USD91
2023-01-01 to 2023-06-300USD181

Financing cash flow

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

PeriodValueUnitDays
2024-01-01 to 2024-06-308,459,014USD182
2023-01-01 to 2023-06-302,118,776USD181

Investing cash flow

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

PeriodValueUnitDays
2024-01-01 to 2024-06-30-99,730USD182
2023-01-01 to 2023-06-30-581,140USD181

Retained earnings or deficit

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

PeriodValueUnitDays
At 2024-06-30-23,235,833USD
At 2023-12-31-13,301,720USD

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
2024-04-01 to 2024-06-3033,993,867shares91
2024-01-01 to 2024-06-3029,635,857shares182
2023-04-01 to 2023-06-3020,193,447shares91
2023-01-01 to 2023-06-3018,662,480shares181

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
2024-04-01 to 2024-06-3033,993,867shares91
2024-01-01 to 2024-06-3029,635,857shares182
2023-04-01 to 2023-06-3020,193,447shares91
2023-01-01 to 2023-06-3018,662,480shares181

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
2024-04-01 to 2024-06-30-0.09USD/shares91
2024-01-01 to 2024-06-30-0.34USD/shares182
2023-04-01 to 2023-06-30-0.15USD/shares91
2023-01-01 to 2023-06-30-0.31USD/shares181

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
2024-04-01 to 2024-06-30-0.09USD/shares91
2024-01-01 to 2024-06-30-0.34USD/shares182
2023-04-01 to 2023-06-30-0.15USD/shares91
2023-01-01 to 2023-06-30-0.31USD/shares181

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
2024-04-01 to 2024-06-300USD91
2024-01-01 to 2024-06-300USD182
2023-04-01 to 2023-06-300USD91
2023-01-01 to 2023-06-300USD181

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 2024-06-30266,777USD
At 2023-12-31802,557USD

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
2024-01-01 to 2024-06-301,262,090USD182
2023-01-01 to 2023-06-304,284,468USD181

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
2024-04-01 to 2024-06-30-6,292,945USD91
2024-01-01 to 2024-06-30-13,121,708USD182
2023-04-01 to 2023-06-30-3,076,802USD91
2023-01-01 to 2023-06-30-5,714,758USD181

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 2024-06-302,445,550USD
At 2023-12-311,896,306USD

Current liabilities

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

PeriodValueUnitDays
At 2024-06-3012,893,627USD
At 2023-12-313,145,612USD

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 2024-06-303,574,255USD
At 2023-12-311,282,974USD

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 2024-06-3017,866,317USD

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 2024-06-300USD
At 2023-12-3110,000USD

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
2024-04-01 to 2024-06-306,292,945USD91
2024-01-01 to 2024-06-3013,171,498USD182
2023-04-01 to 2023-06-303,076,802USD91
2023-01-01 to 2023-06-305,714,758USD181

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
2024-04-01 to 2024-06-300USD91
2024-01-01 to 2024-06-3049,790USD182
2023-04-01 to 2023-06-300USD91
2023-01-01 to 2023-06-300USD181

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2024-04-01 to 2024-06-300USD91
2024-01-01 to 2024-06-300USD182
2023-04-01 to 2023-06-300USD91
2023-01-01 to 2023-06-300USD181

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
2024-04-01 to 2024-06-30355,565USD91
2024-01-01 to 2024-06-30606,236USD182
2023-04-01 to 2023-06-3076,378USD91
2023-01-01 to 2023-06-3078,378USD181

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 2024-06-3036,096,269shares
At 2023-12-3123,270,404shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2024-06-301,431,425USD
At 2023-12-311,685,013USD
At 2023-06-30288,083USD
At 2022-12-312,010USD

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 2024-06-3043,874,341USD
At 2023-12-3130,993,846USD

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 2024-06-30944,812USD
At 2023-12-311,342,514USD

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 2024-06-30678,035USD
At 2023-12-31539,957USD

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 2024-06-3017,866,317USD
At 2023-12-3117,882,147USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2024-06-3013,475,000USD
At 2023-12-311,427,729USD

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 2024-06-305,834,362USD
At 2023-12-311,637,048USD

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 2024-06-301,011,125USD
At 2023-12-31201,293USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2024-06-300USD
At 2023-12-312,290USD

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
2024-04-01 to 2024-06-30-3,049,704USD91
2024-01-01 to 2024-06-30-9,934,113USD182
2023-04-01 to 2023-06-30-3,108,552USD91
2023-01-01 to 2023-06-30-5,746,508USD181

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
2024-04-01 to 2024-06-305,255,136USD91
2024-01-01 to 2024-06-3011,765,671USD182
2023-04-01 to 2023-06-302,779,722USD91
2023-01-01 to 2023-06-305,396,446USD181

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
2024-04-01 to 2024-06-30682,244USD91
2024-01-01 to 2024-06-30799,591USD182
2023-04-01 to 2023-06-30220,702USD91
2023-01-01 to 2023-06-30239,934USD181

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
2024-04-01 to 2024-06-3019,403USD91
2024-01-01 to 2024-06-3044,453USD182
2023-04-01 to 2023-06-300USD91
2023-01-01 to 2023-06-300USD181

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
2024-04-01 to 2024-06-30-42,123USD91
2024-01-01 to 2024-06-30-15,014USD182
2023-04-01 to 2023-06-30-31,750USD91
2023-01-01 to 2023-06-30-31,750USD181

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
2024-04-01 to 2024-06-303,243,241USD91
2024-01-01 to 2024-06-303,187,595USD182
2023-04-01 to 2023-06-30-31,750USD91
2023-01-01 to 2023-06-30-31,750USD181

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2024-01-01 to 2024-06-300USD182
2023-01-01 to 2023-06-300USD181

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
2024-01-01 to 2024-06-308,518,750USD182
2023-01-01 to 2023-06-300USD181

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
2024-01-01 to 2024-06-3020,000USD182
2023-01-01 to 2023-06-30-500USD181

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
2024-01-01 to 2024-06-303,591,279USD182
2023-01-01 to 2023-06-30-224,141USD181

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.

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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"])))