Beyond Inc. reported first-quarter revenue of $232 million, marking a 39.4% decline year-over-year. Despite the revenue drop, the company showed operational improvements, with gross profit reaching $58 million, or 25.1% of net revenue, representing a 560 basis point increase from the previous year. Sales and marketing expenses decreased to 13.5% of net revenue, a 430 basis point improvement year-over-year. The company posted an adjusted loss per share of $0.42, which was better than the estimated loss of $0.54. However, sales missed analyst expectations, coming in at $231.75 million versus the forecasted $288.15 million. Beyond signaled an imminent shift to a revenue growth phase, expected within the next 60 days, and highlighted progress toward break-even, steady cash flow generation, and sustainable growth, including a year-over-year decline in marketing cost per order.