Bioxytran (BIXT) 10-Q 19 Apr 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	Apr. 19, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-35027
Entity Registrant Name	BIOXYTRAN, INC.
Entity Central Index Key	0001445815
Entity Tax Identification Number	26-2797630
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	75 2nd Avenue
Entity Address, Address Line Two	Ste 605
Entity Address, City or Town	Needham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02494
City Area Code	617
Local Phone Number	454-1199
Title of 12(b) Security	Common Stock
Trading Symbol	BIXT
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		174,962,481

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)		Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash		$ 10,024	$ 26,086
Total current assets		10,024	26,086
Intangibles, net		115,516	111,552
Total assets		125,540	137,638
Current liabilities
Accounts payable and accrued expenses		97,591	296,312
Convertible notes payable, net of premium and discount		861,500	1,900,000
Total current liabilities		1,115,901	3,249,500
Total liabilities		1,115,901	3,249,500
Commitments and contingencies
Stockholders’ deficit
Preferred stock, $0.001 par value; 50,000,000 shares authorized, nil issued and outstanding
Common stock, $0.001 par value; 300,000,000 shares authorized; 173,032,028 and 145,642,333 issued and outstanding as at March 31, 2024 and December 31, 2023, respectively		173,032	145,642
Additional paid-in capital		15,828,748	12,920,984
Non-controlling interest		(694,210)	(680,886)
Accumulated deficit		(16,297,931)	(15,497,602)
Total stockholders’ deficit		(990,361)	(3,111,862)
Total liabilities and stockholders’ deficit		125,540	137,638
Related Party [Member]
Current liabilities
Accounts payable affiliate		1,457	2,000
Un-issued shares liability	[1]	30,000	515,904
Short term loan	[2]	73,107	25,000
Nonrelated Party [Member]
Current liabilities
Un-issued shares liability		14,246	510,284
Short term loan		$ 38,000
[1]On March 31, 2024, there are 241,938 30,000 211,269 30,000 3,599,289 485,904 73,107 8 1,457 25,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	173,032,028	145,642,333
Common stock, shares outstanding	173,032,028	145,642,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating expenses
Research and development	$ 27,000	$ 139,004
General and administrative	446,546	587,638
General and administrative affiliate	10,000	10,000
Compensation expense	168,410	850
Compensation expense affiliate	131,835	12,750
Total operating expenses	783,791	750,242
Loss from operations	(783,791)	(750,242)
Other expenses:
Interest expense	(26,734)	(67,221)
Interest expense affiliate	(1,097)
Amortization of IP	(2,031)	(514)
Total other expenses	(29,862)	(67,735)
Net loss before provision for income taxes	(813,653)	(817,977)
Provision for income taxes
Net loss	(813,653)	(817,977)
Net loss attributable to the non-controlling interest	13,324	32,894
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (800,329)	$ (785,083)
Loss per Common share, basic	$ 0	$ (0.01)
Loss per Common share, diluted	$ 0	$ (0.01)
Weighted average number of Common shares outstanding, basic	162,808,026	123,495,291
Weighted average number of Common shares outstanding, diluted	162,808,026	123,495,291

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Common Stock Including Additional Paid in Capital [Member]	Preferred Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2022	$ 123,252		$ 8,392,430		$ (11,217,600)	$ (590,628)	$ (3,292,546)
Balance, shares at Dec. 31, 2022	123,252,235
Stock transactions	$ 250		79,750				80,000
Stock transactions, shares	250,000
Stock subscription			(30,000)				(30,000)
Stock subscription, shares
Net loss attributable to the non-controlling interest						(32,894)	(32,894)
Net loss					(785,083)		(785,083)
Balance at Mar. 31, 2023	$ 123,502		8,442,180		(12,002,683)	(623,522)	(4,060,523)
Balance, shares at Mar. 31, 2023	123,502,235
Balance at Dec. 31, 2022	$ 123,252		8,392,430		(11,217,600)	(590,628)	(3,292,546)
Balance, shares at Dec. 31, 2022	123,252,235
Balance at Dec. 31, 2023	$ 145,642		12,920,984		(15,497,602)	(680,886)	(3,111,862)
Balance, shares at Dec. 31, 2023	145,642,333
Stock transactions	$ (1,000)		1,000
Stock transactions, shares	(1,000,000)
Stock subscription	$ 333		(333)
Stock subscription, shares	333,333
Net loss attributable to the non-controlling interest						(13,324)	(13,324)
Net loss					(800,329)		(800,329)
Shares issued affiliate - 2021 Plan	$ 1,191		130,645				131,836
Shares issued affiliate - 2021 Plan, shares	1,190,460
Shares issued - 2021 Plan	$ 1,643		166,805				168,448
Shares issued - 2021 Plan, shares	1,643,231
Shares issued for the conversion of accounts payable affiliate	$ 3,599		482,305				485,904
Shares issued for the conversion of accounts payable affiliate, Shares	3,599,289
Shares issued for the conversion of accounts payable	$ 7,410		877,994				885,404
Shares issued for the conversion of accounts payable, shares	7,409,512
Shares issued for the conversion of notes payable and accrued interest	$ 9,857		1,253,705				1,263,562
Shares issued for the conversion of notes payable and accrued interest, shares	9,857,092
Shares issued for the conversion of warrants	$ 4,357		(4,357)
Shares issued for the conversion of warrants, shares	4,356,778
Balance at Mar. 31, 2024	$ 173,032		$ 15,828,748		$ (16,297,931)	$ (694,210)	$ (990,361)
Balance, shares at Mar. 31, 2024	173,032,028

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (813,653)	$ (817,977)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of IP	2,031	514
Stock-based compensation expense	168,410	850
Stock-based compensation expense affiliate	131,835	12,750
Interest paid for conversion of note	163,562
Changes in operating assets and liabilities
Accounts payable and accrued expenses	273,151	351,474
Accounts payable and accrued expenses affiliate	(903)	265,500
Net cash used in operating activities	(75,567)	(186,889)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in intangibles	(5,995)	(4,711)
Net cash used in investing activities	(5,995)	(4,711)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from subsidiary stock transactions		50,000
Proceeds from stock subscriptions	4,000
Proceeds from issuance of convertible notes payable	61,500
Net cash provided by financing activities	65,500	50,000
Net increase (decrease) in cash	(16,062)	(141,600)
Cash, beginning of period	26,086	295,401	$ 295,401
Cash, end of period	10,024	153,801	$ 26,086
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid		52,425
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES
Common shares issued for the conversion of principal and accrued interest	1,263,562
Common shares issued for the conversion of accounts payable	885,404
Common shares issued for the conversion of accounts payable affiliate	$ 485,904

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1 – BACKGROUND AND ORGANIZATION Business Operations Bioxytran, Inc. (the “Company”) is a clinical stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address hypoxia in humans, which is a lack of oxygen to tissues, in a safe and efficient manner. Our Subsidiary, Pharmalectin, Inc. (the “Subsidiary”) is a clinical stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address conditions related to viral diseases. Our Foreign Subsidiary, Pharmalectin (BVI), Inc. (the “Foreign Subsidiary”) is the owner and custodian of the Company’s Copyrights, Trademarks and Patents. Our subsidiary, Pharmalectin India Pvt Ltd. (“Pharmalectin India”) is managing the Company’s local clinical research and trials, and holds the local rights to commercialization. Organization Bioxytran, Inc. was organized on October 5, 2017 as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 300,000,000 0.001 50,000,000 0.001 173,032,028 94,083,520 54.4% 14,027,606 8.1% Pharmalectin was organized on October 5, 2017, as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 29,410,000 15,000,000 51% 14,410,000 49% Pharmalectin BVI was organized on March 17, 2021, as a British Virgin Islands (BVI) Business Corporation with a BVI corporate taxing structure with 50,000 1.00 Pharmalectin India Pvt Ltd. (“Pharmalectin India”) was organized on August 30, 2022, as an Indian Business Corporation with its principal place of business in Hyderabad, Telangana, India, with 50,000 0.12 10 41,020 41,000 99.95 Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited consolidated financial statements. While the information presented in the accompanying financial statements is unaudited, it includes all adjustments which are, in the opinion of the management, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are statements prepared in accordance with US GAAP have been condensed or omitted. These financial statements should be read in conjunction with the Company’s December 31, 2022, audited financial statements and notes. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation, its majority owned subsidiary, Pharmalectin, Inc. of Delaware, as well as its wholly owned subsidiaries, Pharmalectin (BVI), Inc. of British Virgin Islands and Pharmalectin India Pvt Ltd. (collectively, the “Company”). All intercompany accounts have been eliminated upon consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows. Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, valuation of warrants, valuations in connection with convertible notes and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At March 31, 2024, we would, based on the market price of $ 0.1058 9,253,173 2,422,144 290,000 11,965,317 948,071 The notes issued in 2021 (the “2021 Note”), have an interest rate of 10% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price. The notes issued in 2024 (the “2024 Note”), have an interest rate of 8% and are convertible at a fixed price of $0.13 The 14,410,000 49% 16.8 42,892,010 Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments from transactions in a company’s own stock “…from the determination of net income or the results of operations under all circumstances.” Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. In the three months ended March 31, 2024, the Company incurred $ 27,000 139,004 Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent. Accrued Expenses As part of the process of preparing our condensed consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under, or over, -estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S. Warrants The Company has issued Common Stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end. Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022, and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed interim financial statements.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	NOTE 3 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As at March 31, 2024, the Company had cash of $ 10,024 1,105,877 16,297,931 During the three months ended March 31, 2024, the Company raised a net of $ 4,000 61,500 50,000 The Company intends to raise additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company, or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. The Company’s management does not know the full extent or foresee the impact COVID-19 has had on our business or our operations or its ability to carry out our plans. We will continue to monitor and follow this situation closely. Accordingly, the accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The unaudited condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

AFFILIATE TRANSACTIONS

AFFILIATE TRANSACTIONS	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
AFFILIATE TRANSACTIONS	NOTE 4 - AFFILIATE TRANSACTIONS The Company holds License Agreements (the “License(s)” or “Agreement(s)”) for a medical device (license obtained in 2019) and a compound (license obtained in 2021), with two affiliated companies where the beneficial ownership includes Mike Sheikh, Ola Soderquist and David Platt. The products were developed prior to the establishment of Bioxytran. The maintenance fees for each license amount to $ 5,000 10,000 10,000 The Company had at March 31, 2024 loan agreements calling for an 8% 35,070 1,064 38,037 33 25,000 542

INTANGIBLES

INTANGIBLES	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLES	NOTE 5 - INTANGIBLES Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. No Amortization of capitalized patent costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at the award date, which varies depending on the pendency period of the application, generally approximating twenty years. SCHEDULE OF INTANGIBLES Estimated Remaining Life (years) March 31, December 31, 2023 Capitalized patent costs 18 $ 129,475 $ 123,480 Accumulated amortization (13,959 ) (11,929 ) Intangible assets, net $ 115,516 $ 111,552

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 6 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES On March 31, 2024, there was $ 1,097 73,107 30,000 2,000 25,000 515,904 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at March 31, 2024, and at December 31, 2023: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES March 31, 2024 December 31, 2023 Accounts payable affiliate (1) $ — $ 2,000 Professional fees 10,363 70,895 Interest affiliate (2) 1,457 — Interest 86,571 223,759 Other 657 1,658 Un-issued share liability, affiliate (3) 30,000 515,904 Un-issued share liability, consultant 14,246 510,284 Short term loan from Affiliate (2) 73,107 25,000 Short term Loan 38,000 — Convertible note payable 861,500 1,900,000 Total current liabilities $ 1,115,901 $ 3,249,500 (1) On December 31, 2023, there was $ 2,000 (2) On March 31, 2024, the Company has a loan of $ 73,107 8 1,457 25,000 (3) On March 31, 2024, there are 241,938 30,000 211,269 30,000 3,599,289 485,904

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE Private Placement, 2021 Notes currently outstanding Around May 3, 2021, we entered into four (4) Securities Purchase Agreements (the “2021 SPA’s”), under which we agreed to sell convertible promissory notes (the “2021 Notes”), in an aggregate principal amount of $ 2,165,000 6 At any time after the issue date of the Notes, the Holders of the Notes, (the “2021 Holders”), have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the 2021 Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) 85% of the closing price of Any Qualified Financing, which consists of any fundraising whereby the Company receives gross proceeds of not less than $500,000 If the 2021 Notes are converted prior to us paying off such note, it would lead to substantial dilution to our shareholders as a result of the conversion discounted applicable to the 2021 Notes. There can be no assurance that there will be any funds available to pay of the 2021 Notes. If we fail to obtain such additional financing on a timely basis, the 2021 Holders may convert the 2021 Notes and sell the underlying shares, which may result in significant dilution to shareholders due to the conversion discount, as well as a significant decrease in our stock price. On May 5, 2023, three (3) of the Notes were renegotiated; the interest was set to 10 120 April 30, 2024 The conversion price was adjusted to the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price. At March 31, 2024 and December 31, 2023, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Accrued interest Total amount due December 31, 2023 Private Placement, 2021 Note (1 ) $ 900,000 $ 63,814 $ 963,814 2021 Note issued in exchange for prior Notes (2 ) 1,000,000 159,945 1,159,945 $ 1,900,000 $ 223,759 $ 2,123,759 March 31, 2024 Private Placement, 2021 Note (3 ) $ 800,000 $ 85,978 $ 885,978 (1) Net cash received from these notes were $ 1,045,150 119,850 (2) All earlier issued Notes were paid off and assumed by a different entity/company. Portions of the balance was forgiven and a new note of $ 1,000,000 (3) In the first quarter of 2024 a total of $ 1,263,562 163,562 9,857,092 The remaining “2021 Note” has an interest rate of 10% and is convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price. Private Placement, 2024 On March 15, 2024, we entered into a Security Purchase Agreements (the “2024 SPA’s”), with an accredited investor, under which we agreed to sell a Note, in a principal amount of $ 61,500 8 At any time after the issue date of the 2024 Note, the 2024 Holder has the option to convert any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the Note into shares of our Common Stock at the Conversion Price. The “Conversion Price” is set to $ 0.13 The Common Stock underlying the 2024 Note, when issued, bear a restrictive legend and are currently eligible for resale under Rule 144. SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal due Accrued interest Total amount due March 31, 2024 Private Placement, 2024 Note $ 61,500 $ 593 62,093

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company is authorized to issue 300,000,000 50,000,000 Preferred Stock As at March 31, 2024, no Common Stock As at January 1, 2023, there were 123,252,235 Issuances in the period January 1 and March 31, 2023 On January 4, 2023 the Company issued 93,750 30,000 0.32 On February 10, 2023 the Company issued 156,250 50,000 0.32 Issuances in the period January 1 and March 31, 2024 On January 17, 2024, the Company issued 333,333 45,000 0.135 On January 18, 2024, the Company issued 3,703,704 500,000 0.135 On January 18, 2024, the Company issued 3,599,289 485,904 0.135 On January 19, 2024, the Company returned 1,000,000 1,000 On March 20, 2024, the Company issued 906,618 100,000 0.11 On January 22, 2024, the Company issued 4,356,778 5,066,264 1.18864 1,358,466 On January 22, 2024, the Company issued 8,950,474 1,000,000 163,562 0.13 On March 27, 2024, the Company issued 3,705,808 385,404 0.104 2021 Stock Plan issuances in the period January 1 and March 31, 2024 In the first three months of 2024, the Company issued 1,190,460 131,836 0.111 In the first three months of 2024, the Company issued 1,643,231 168,448 0.103 As at March 31, 2024, the Company has 173,032,028 Common Stock Warrants In the 3 months ended March 31, 2024 and 2023 the Company did not issue any Warrants. The following table summarizes the Company’s Common Stock warrant activity in the 3 months ended March 31, 2024 and 2023: SCHEDULE OF WARRANT ACTIVITY Number of Warrants* Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2023 542,030 $ 0.42 4.1 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2023 542,030 $ 1.14 3.8 Outstanding as at January 1, 2024 1,342,030 $ 0.29 3.8 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2024 1,342,030 $ 0.29 3.5 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 541,878 The following table summarizes information about stock warrants that are vested or expected to vest at March 31, 2024, with a market price of $ 0.1058 SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic 1,342,030 $ 0.29 3.5 $ — 1,342,030 $ 0.29 3.5 $ — The weighted-average remaining contractual life for warrants exercisable at December 31, 2023, is 3.5 0

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	NOTE 9 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION On January 15, 2021, the Company adopted a stock option plan entitled “The 2021 Stock Plan” (2021 Plan) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 30,028,314 As at January 1, 2024, there were 335,000 155,505 5,288,687 99,910 524,000 173,362 4,290,709 historically awarded “expensive” stock was returned to treasury in 2021 97,272 Under the terms of the stock plans, the Board of Directors shall specify the exercise price and vesting period of each stock option on the grant date. Vesting of the options is typically immediate and the options typically expire in five years. Stock Awards may be directly issued under the Plan (without any intervening options). Stock Awards may be issued which are fully and immediately vested upon issuance. SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2023 4,290,709 $ 0.001 0.550 $ (0.020 ) Shares Issued — — — Shares Issued as of March 31, 2023 4,290,709 0.001 0.550 (0.020 ) Shares Issued as of January 1, 2024 5,288,687 0.001 0.550 0.020 Shares Issued 2,833,691 0.106 0.142 0.108 Shares Issued as of March 31, 2024 8,122,378 $ 0.001 0.550 $ 0.049 In the three months ended March 31, 2024 and 2023, the Company recorded stock-based compensation expense of $ 300,245 13,600 Issuances in the period January 1 and March 31, 2024 On March 27, 2024 the Company issued 211,269 30,000 0.142 On March 27, 2024 the Company issued 72,423 10,284 0.142 On March 27, 2024 the Company issued 979,191 100,855 0.104 On March 27, 2024 the Company issued 1,520,808 158,643 0.104 On March 27, 2024 the Company mistakenly issued 50,000 50 Stock options granted and vested 2021 Plan: There were no 45,000 no 48,000 The following table summarizes the Company’s stock option activity in the three months ended March 31, 2024, and 2023: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2023 524,000 $ 0.001 0.95 $ 0.71 Granted — — — Exercised — — — Options forfeited/cancelled (48,000 ) 0.15 0.32 0.16 Outstanding as of March 31, 2023 476,000 $ 0.001 0.95 $ 0.47 Outstanding as of January 1, 2024 335,000 $ 0.001 0.95 $ 0.62 Granted — — — Exercised — — — Options forfeited/cancelled (45,000 ) 0.34 0.34 Outstanding as of March 31, 2024 290,000 $ 0.001 0.95 $ 0.68 The following table summarizes information about stock options that are vested or expected to vest at March 31, 2024: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 45,000 $ 0.001 0.33 $ 4,635 45,000 $ 0.001 0.33 $ 4,635 0.19 45,000 0.19 0.08 — 45,000 0.19 0.08 — 0.95 200,000 0.95 0.45 — 200,000 0.95 0.45 — $ 0.001 1.21 290,000 $ 0.68 0.38 $ 4,635 290,000 $ 0.68 0.38 $ 4,635 There were no granted options granted, nor any options issued in the period ended March 31, 2024 and 2023: The weighted-average remaining estimated life for options exercisable at March 31, 2024 is 0.38 The aggregate intrinsic value for fully vested, exercisable options was $ 4,635 6,750 0 no As at March 31, 2024 the Company has 27,242,623

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2024
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 10 – NON-CONTROLLING INTEREST SCHEDULE OF NON CONTROLLING INTEREST March 31, 2024 December 31, 2023 Net loss Subsidiary (27,191 ) (333,630 ) Net loss attributable to the non-controlling interest 13,324 90,258 Net loss affecting Bioxytran (13,867 ) (243,372 ) Accumulated losses (3,955,108 ) (3,927,917 ) Accumulated losses attributable to the non-controlling interest 855,160 841,836 Accumulated losses affecting Bioxytran (3,099,948 ) (3,086,081 ) Net equity non-controlling interest (694,210 ) (680,886 ) As at March 31, 2024, there are 29,410,000 15,000,000 51% 14,410,000 49% 15,000,000 17.5

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Employment contracts Our Executive Officers have entered into employment contracts and confidentiality, non-disclosure and assignment of invention agreements. The most substantial provisions include; ● Compensation of three (3) times the employee’s annual salary upon the Termination Date and any target bonus earned, or if termination occurs within 12 months of a change in control, then the terminated employee shall receive two (2) times the employee’s annual salary and any target bonus earned. ● Continued coverage under any health, medical, dental or vision program or policy, in which they were eligible to participate at the time of employment termination, for 12 months. ● Provide outplacement services through one or more outside firms of the employee’s choosing up to an aggregate of $ 50,000 There are no other arrangements or plans in which we provide pension, retirement or similar benefits for any of Executive Officers or Directors. Litigation In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. Legal fees for such matters are expensed as incurred and we accrue for adverse outcomes as they become probable and estimable.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated events from March 31, 2024 through the date the financial statements were issued. The events requiring disclosure for this period are as follows; Remuneration Adjustment by Management Team The management team will reduce their compensation with 67% for the remainder of 2024, or until the Company is listed on a major national stock exchange, whichever comes first. Common stock Stock Subscription On May 15, 2024, the Company issued 173,077 18,000 0.104 4,000 Conversion of Note On May 15, 2024, the Company issued 479,192 61,500 795 0.13 Shares Awarded under the 2021 Stock Plan On April 4, 2024, the Company issued 1,000,000 104,000 0.104 On April 5, 2024 the Company corrected an issuance of 50,000 50 On May 19, 2024, the Company issued 241,938 30,000 0.124 On May 19, 2024, the Company issued 86,246 10,246 0.124 Management sees no further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Cash	Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, valuation of warrants, valuations in connection with convertible notes and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Net Loss per Common Share, basic and diluted	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At March 31, 2024, we would, based on the market price of $ 0.1058 9,253,173 2,422,144 290,000 11,965,317 948,071 The notes issued in 2021 (the “2021 Note”), have an interest rate of 10% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price. The notes issued in 2024 (the “2024 Note”), have an interest rate of 8% and are convertible at a fixed price of $0.13 The 14,410,000 49% 16.8 42,892,010
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Accounting for subsidiary stock transactions	Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments from transactions in a company’s own stock “…from the determination of net income or the results of operations under all circumstances.”
Research and Development	Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. In the three months ended March 31, 2024, the Company incurred $ 27,000 139,004
Intangibles – Goodwill and Other	Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent.
Accrued Expenses	Accrued Expenses As part of the process of preparing our condensed consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under, or over, -estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S.
Warrants	Warrants The Company has issued Common Stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end.
Fair Value	Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022, and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed interim financial statements.

INTANGIBLES (Tables)

INTANGIBLES (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLES	SCHEDULE OF INTANGIBLES Estimated Remaining Life (years) March 31, December 31, 2023 Capitalized patent costs 18 $ 129,475 $ 123,480 Accumulated amortization (13,959 ) (11,929 ) Intangible assets, net $ 115,516 $ 111,552

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at March 31, 2024, and at December 31, 2023: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES March 31, 2024 December 31, 2023 Accounts payable affiliate (1) $ — $ 2,000 Professional fees 10,363 70,895 Interest affiliate (2) 1,457 — Interest 86,571 223,759 Other 657 1,658 Un-issued share liability, affiliate (3) 30,000 515,904 Un-issued share liability, consultant 14,246 510,284 Short term loan from Affiliate (2) 73,107 25,000 Short term Loan 38,000 — Convertible note payable 861,500 1,900,000 Total current liabilities $ 1,115,901 $ 3,249,500 (1) On December 31, 2023, there was $ 2,000 (2) On March 31, 2024, the Company has a loan of $ 73,107 8 1,457 25,000 (3) On March 31, 2024, there are 241,938 30,000 211,269 30,000 3,599,289 485,904

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES	At March 31, 2024 and December 31, 2023, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Accrued interest Total amount due December 31, 2023 Private Placement, 2021 Note (1 ) $ 900,000 $ 63,814 $ 963,814 2021 Note issued in exchange for prior Notes (2 ) 1,000,000 159,945 1,159,945 $ 1,900,000 $ 223,759 $ 2,123,759 March 31, 2024 Private Placement, 2021 Note (3 ) $ 800,000 $ 85,978 $ 885,978 (1) Net cash received from these notes were $ 1,045,150 119,850 (2) All earlier issued Notes were paid off and assumed by a different entity/company. Portions of the balance was forgiven and a new note of $ 1,000,000 (3) In the first quarter of 2024 a total of $ 1,263,562 163,562 9,857,092 The remaining “2021 Note” has an interest rate of 10% and is convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price.
SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL	SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal due Accrued interest Total amount due March 31, 2024 Private Placement, 2024 Note $ 61,500 $ 593 62,093

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the Company’s Common Stock warrant activity in the 3 months ended March 31, 2024 and 2023: SCHEDULE OF WARRANT ACTIVITY Number of Warrants* Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2023 542,030 $ 0.42 4.1 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2023 542,030 $ 1.14 3.8 Outstanding as at January 1, 2024 1,342,030 $ 0.29 3.8 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2024 1,342,030 $ 0.29 3.5 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 541,878
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information about stock warrants that are vested or expected to vest at March 31, 2024, with a market price of $ 0.1058 SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic 1,342,030 $ 0.29 3.5 $ — 1,342,030 $ 0.29 3.5 $ —

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF FAIR MARKET VALUE	SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2023 4,290,709 $ 0.001 0.550 $ (0.020 ) Shares Issued — — — Shares Issued as of March 31, 2023 4,290,709 0.001 0.550 (0.020 ) Shares Issued as of January 1, 2024 5,288,687 0.001 0.550 0.020 Shares Issued 2,833,691 0.106 0.142 0.108 Shares Issued as of March 31, 2024 8,122,378 $ 0.001 0.550 $ 0.049
SCHEDULE OF STOCK OPTIONS ACTIVITY	The following table summarizes the Company’s stock option activity in the three months ended March 31, 2024, and 2023: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2023 524,000 $ 0.001 0.95 $ 0.71 Granted — — — Exercised — — — Options forfeited/cancelled (48,000 ) 0.15 0.32 0.16 Outstanding as of March 31, 2023 476,000 $ 0.001 0.95 $ 0.47 Outstanding as of January 1, 2024 335,000 $ 0.001 0.95 $ 0.62 Granted — — — Exercised — — — Options forfeited/cancelled (45,000 ) 0.34 0.34 Outstanding as of March 31, 2024 290,000 $ 0.001 0.95 $ 0.68
SCHEDULE OF STOCK OPTION VESTED	The following table summarizes information about stock options that are vested or expected to vest at March 31, 2024: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 45,000 $ 0.001 0.33 $ 4,635 45,000 $ 0.001 0.33 $ 4,635 0.19 45,000 0.19 0.08 — 45,000 0.19 0.08 — 0.95 200,000 0.95 0.45 — 200,000 0.95 0.45 — $ 0.001 1.21 290,000 $ 0.68 0.38 $ 4,635 290,000 $ 0.68 0.38 $ 4,635

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended
	Mar. 31, 2024
Noncontrolling Interest [Abstract]
SCHEDULE OF NON CONTROLLING INTEREST	SCHEDULE OF NON CONTROLLING INTEREST March 31, 2024 December 31, 2023 Net loss Subsidiary (27,191 ) (333,630 ) Net loss attributable to the non-controlling interest 13,324 90,258 Net loss affecting Bioxytran (13,867 ) (243,372 ) Accumulated losses (3,955,108 ) (3,927,917 ) Accumulated losses attributable to the non-controlling interest 855,160 841,836 Accumulated losses affecting Bioxytran (3,099,948 ) (3,086,081 ) Net equity non-controlling interest (694,210 ) (680,886 )

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative)	Mar. 31, 2024 $ / shares shares	Dec. 31, 2023 $ / shares shares	Jan. 01, 2023 shares	Aug. 30, 2022 $ / shares shares	Aug. 30, 2022 ₨ / shares shares	Mar. 17, 2021 $ / shares shares	Sep. 21, 2018 $ / shares shares	Oct. 05, 2017 $ / shares shares
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value | $ / shares	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value | $ / shares	$ 0.001	$ 0.001
Common stock shares issued	173,032,028	145,642,333	123,252,235
Common stock shares held	173,032,028	145,642,333	123,252,235
Pharmalectin (BVI), Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized						50,000
Common stock, par value | $ / shares						$ 1
Affiliates [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held	94,083,520
Common stock shares held, percentage	54.40%
Non Affiliates [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held	14,027,606
Common stock shares held, percentage	8.10%
Affiliaties [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held	14,410,000
Common stock shares held, percentage	49%
Pharmalectin India Pv tLtd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized				50,000	50,000
Common stock, par value | (per share)				$ 0.12	₨ 10
Common stock shares held				41,020	41,020
Common stock shares held, percentage				99.95%	99.95%
Common stock shares outstanding round off				41,000	41,000
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized							300,000,000	95,000,000
Common stock, par value | $ / shares							$ 0.001	$ 0.0001
Common stock, shares authorized							50,000,000	5,000,000
Preferred stock, par value | $ / shares							$ 0.001	$ 0.0001
Parent Company [Member] | Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held	15,000,000
Common stock shares held, percentage	51%
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized								95,000,000
Common stock, par value | $ / shares								$ 0.0001
Common stock, shares authorized								5,000,000
Preferred stock, par value | $ / shares								$ 0.0001
Common stock shares issued	29,410,000
Common stock shares held	29,410,000
Pharmalectin, Inc. [Member] | Affiliaties [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held	14,410,000
Common stock shares held, percentage	49%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)				3 Months Ended
	Jan. 18, 2024	Jan. 17, 2024	Feb. 10, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jan. 01, 2023
Market price	$ 0.135		$ 0.32
Common stock				173,032,028		145,642,333	123,252,235
Common stock shares held				173,032,028		145,642,333	123,252,235
Common stock new issues	3,703,704	333,333	156,250
Research and development expenses				$ 27,000	$ 139,004
Pharmalectin, Inc. [Member]
Ownership percentage				16.80%
Common stock new issues				42,892,010
Affiliaties [Member]
Common stock shares held				14,410,000
Common stock shares held, percentage				49%
Pharmalectin, Inc. [Member]
Common stock				29,410,000
Common stock shares held				29,410,000
Pharmalectin, Inc. [Member] | Affiliaties [Member]
Common stock shares held				14,410,000
Common stock shares held, percentage				49%
Promissory Notes [Member]
Market price				$ 0.1058
Common stock shares issued upon conversion of debt				9,253,173
Shares issued upon exercise of warrants				2,422,144
Shares issued upon exercise of outstanding options				290,000
Common stock				11,965,317
Principal and unpaid interest				$ 948,071
Debt conversion, description				The notes issued in 2021 (the “2021 Note”), have an interest rate of 10% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price. The notes issued in 2024 (the “2024 Note”), have an interest rate of 8% and are convertible at a fixed price of $0.13

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2022	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 10,024		$ 26,086
Working capital	1,105,877
Accumulated deficit	16,297,931		$ 15,497,602
Proceeds from equity	4,000	$ 50,000
Proceeds from issuance of convertible notes	$ 61,500

AFFILIATE TRANSACTIONS (Details

AFFILIATE TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Two Affiliated Companies [Member]
Related Party Transaction [Line Items]
Maintanence fees of license	$ 5,000
License fee	$ 10,000	$ 10,000
Two Affiliated Companies [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Interest rate	8%
Loan amount			$ 25,000
Accrued interest			$ 542
Affiliate One [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan amount	$ 35,070
Accrued interest	1,064
Affiliate Two [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan amount	38,037
Accrued interest	$ 33

SCHEDULE OF INTANGIBLES (Detail

SCHEDULE OF INTANGIBLES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized patent costs	$ 129,475	$ 123,480
Estimated Remaining Life (years)	18 years
Accumulated amortization	$ (13,959)	(11,929)
Intangible assets, net	$ 115,516	$ 111,552

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges of intangibles	$ 0	$ 0

SCHEDULE OF ACCOUNTS PAYABLES A

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)		Mar. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Professional fees		$ 10,363	$ 70,895
Other		657	1,658
Convertible note payable		861,500	1,900,000
Total current liabilities		1,115,901	3,249,500
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable affiliate	[1]		2,000
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable affiliate		1,457	2,000
Interest	[2]	1,457
Un-issued share liability, consultant	[3]	30,000	515,904
Short term Loan	[2]	73,107	25,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest		86,571	223,759
Un-issued share liability, consultant		14,246	510,284
Short term Loan		$ 38,000
[1]On December 31, 2023, there was $ 2,000 73,107 8 1,457 25,000 241,938 30,000 211,269 30,000 3,599,289 485,904

SCHEDULE OF ACCOUNTS PAYABLES_2

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (Parenthetical) - USD ($)		3 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
Shares not issued but conveted		3,599,289
Fair market value of converted shares		$ 485,904
Common Stock [Member]
Common stock shares award		241,938	211,269
Related Party [Member]
Short term loans	[1]	$ 73,107	$ 25,000
Interest rate		8%
Accounts payable		$ 1,457	2,000
Unissued shares liability	[2]	$ 30,000	515,904
Chief Financial Officer [Member]
Prepaid expenses			$ 2,000
[1]On March 31, 2024, the Company has a loan of $ 73,107 8 1,457 25,000 241,938 30,000 211,269 30,000 3,599,289 485,904

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)		Mar. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Interest payable			$ 223,759
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest payable		$ 1,097
Short term loans	[1]	73,107	25,000
Unissued shares liability	[2]	30,000	515,904
Accounts payable		$ 1,457	$ 2,000
[1]On March 31, 2024, the Company has a loan of $ 73,107 8 1,457 25,000 241,938 30,000 211,269 30,000 3,599,289 485,904

SCHEDULE OF OUTSTANDING CONVERT

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) - USD ($)		3 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total principal due			$ 1,900,000
Total accrued interest			223,759
Total amount due			2,123,759
Shares issued for the conversion of notes payable		$ 1,263,562
Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Debt discount			119,850
Note Sold in Exchange for Cash [Member]
Short-Term Debt [Line Items]
Total principal due	[1]		900,000
Private Placement, 2021 Note [Member]
Short-Term Debt [Line Items]
Total principal due		800,000
Total accrued interest		85,978	63,814	[1]
Total amount due		$ 885,978	963,814	[1]
2021 Note issued in exchange for prior Notes [Member]
Short-Term Debt [Line Items]
Total principal due	[2]		1,000,000
Total accrued interest	[2]		159,945
Total amount due	[2]		$ 1,159,945
[1]Net cash received from these notes were $ 1,045,150 119,850 1,000,000

SCHEDULE OF OUTSTANDING CONVE_2

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) (Parenthetical) - USD ($)		3 Months Ended		12 Months Ended
	Jan. 22, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Cash received		$ 61,500
New note issued				$ 1,000,000
Interest paid in conversion of note payable		$ 163,562
Four Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Note conversion description		The remaining “2021 Note” has an interest rate of 10% and is convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price.
Common Stock [Member]
Short-Term Debt [Line Items]
Interest paid in conversion of note payable	$ 163,562
Shares issued for the conversion of notes payable		9,857,092
Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Cash received				$ 1,045,150

SCHEDULE OF CONVERTIBLE CONVERS

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Principal due		$ 1,900,000
Accrued interest		223,759
Total amount due		$ 2,123,759
Private Placement [Member] | 2024 Notes [Member]
Short-Term Debt [Line Items]
Principal due	$ 61,500
Accrued interest	593
Total amount due	$ 62,093

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)				3 Months Ended
	May 05, 2023	May 05, 2021	May 03, 2021	Mar. 31, 2024	Mar. 15, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Aggregate principal amount						$ 1,900,000
Four Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount			$ 2,165,000
Interest rate			6%
Note conversion description				The remaining “2021 Note” has an interest rate of 10% and is convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price.
Four Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | Two Thousand Twenty One Holder [Member]
Short-Term Debt [Line Items]
Note conversion description		The conversion price was adjusted to the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between conversion and market price.	The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) 85% of the closing price of Any Qualified Financing, which consists of any fundraising whereby the Company receives gross proceeds of not less than $500,000
Three Notes [Member] | Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest rate	10%
Prepayment percentage	120%
Notes extended date	Apr. 30, 2024
Thirty Four Securities Purchase Agreement [Member] | Convertible Notes Payable [Member] | 2024 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount					$ 61,500
Interest rate					8%
Debt conversion price					$ 0.13

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Equity [Abstract]
Number of Warrants Oustanding, balance	[1]	1,342,030	542,030
Weighted Average Exercise Price, Balance		$ 0.29	$ 0.42
Weighted- Average Remaining Expected Term, Balance		3 years 9 months 18 days	4 years 1 month 6 days
Number of Warrants, Granted	[1]
Weighted Average Exercise Price, Granted
Number of Warrants, Exercised	[1]
Weighted Average Exercise Price, Exercised
Number of Warrants, Forfeited/Canceled	[1]
Weighted Average Exercise Price, Forfeited/Canceled
Number of Warrants Oustanding, Balance	[1]	1,342,030	542,030
Weighted Average Exercise Price, Balance		$ 0.29	$ 1.14
Weighted- Average Remaining Expected Term, Balance		3 years 6 months	3 years 9 months 18 days
[1]The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 541,878

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical) - Warrant Agreements [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant issued		50,000
Warrant exercised, shares issued	1,130,114
Warrant exercise price	$ 0.09
Warrant cashless exercised, shares issued	541,878

SCHEDULE OF WARRANT OUTSTANDING

SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 0.29	$ 1.14	$ 0.29	$ 0.42
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 9 months 18 days	4 years 1 month 6 days
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants	1,342,030
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 0.29
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 6 months
Warrants Outstanding, Aggregate Intrinsic Value
Exercisable Warrants, Number of Warrants	1,342,030
Exercisable Warrants, Weighted Average Exercise Price Per Share	$ 0.29
Exercisable Warrants, Weighted Average Remaining Contractual Life (Years)	3 years 6 months		3 years 6 months
Exercisable Warrants, Aggregate Intrinsic Value

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)										3 Months Ended		12 Months Ended
	Mar. 27, 2024	Mar. 20, 2024	Jan. 24, 2024	Jan. 22, 2024	Jan. 19, 2024	Jan. 18, 2024	Jan. 17, 2024	Feb. 10, 2023	Jan. 04, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jan. 01, 2023
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized										300,000,000		300,000,000
Preferred stock, shares authorized										50,000,000		50,000,000
Preferred Stock, Shares Issued
Common stock, shares issued										173,032,028		145,642,333	123,252,235
Common stock, shares outstanding										173,032,028		145,642,333	123,252,235
Number of common stock shares issued						3,703,704	333,333	156,250
Stock issued value						$ 500,000		$ 50,000			$ 80,000
Share price						$ 0.135		$ 0.32
Paid in kind interest										163,562
Value of shares issued under plan										$ 168,448
Weighted average exercise price										$ 0.1058
Warrants outstanding, aggregate intrinsic value										$ 0
2021 Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Share price										$ 0.111
Number of shares issued under plan										1,190,460
Value of shares issued under plan										$ 131,836
Invoice Exchange [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued	3,705,808
Principal Converted	$ 385,404
Debt conversion price	$ 0.104
Pharmalectin, Inc. [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares issued										29,410,000
Common stock, shares outstanding										29,410,000
Common Stock Including Additional Paid in Capital [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued value										$ 1,000	$ 79,750
Share price					$ 1,000
Number share returned					1,000,000
Value of shares issued under plan										$ 166,805
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock shares issued										(1,000,000)	250,000
Stock issued value										$ (1,000)	$ 250
Share price		$ 0.11
Shares issued		906,618		8,950,474
Principal Converted		$ 100,000		$ 1,000,000
Paid in kind interest				$ 163,562
Debt conversion price				$ 0.13
Number of shares issued under plan										1,643,231
Value of shares issued under plan										$ 1,643
Common Stock [Member] | 2021 Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Share price										$ 0.103
Number of shares issued under plan										1,643,231
Value of shares issued under plan										$ 168,448
Common Stock [Member] | Pharmalectin, Inc. [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued				4,356,778
Shares cashless exercised			5,066,264
Fixed conversion rate				$ 1.18864
Options Forfeitures				1,358,466
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants exercisable, weighted average remaining contractual life										3 years 6 months		3 years 6 months
Officers [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock shares issued						3,599,289
Stock issued value						$ 485,904
Share price						$ 0.135
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued value							$ 45,000
Share price							$ 0.135
Subscription Arrangement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock shares issued									93,750
Stock issued value									$ 30,000
Share price									$ 0.32

SCHEDULE OF FAIR MARKET VALUE (

SCHEDULE OF FAIR MARKET VALUE (Details) - USD ($)			3 Months Ended
	Jan. 18, 2024	Feb. 10, 2023	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Shares Issued Balance	$ 500,000	$ 50,000		$ 80,000
Stock Awards Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Shares Issued Balance			5,288,687	4,290,709
Weighted Average Market Value per Share, Shares Issued Balance			$ 0.020	$ (0.020)
Number of Shares, Shares Issued Balance			$ 2,833,691
Weighted Average Market Value per Share, Shares Issued			$ 0.108
Number of Shares, Shares Issued Balance			8,122,378	4,290,709
Weighted Average Market Value per Share, Shares Issued Balance			$ 0.049	$ (0.020)
Stock Awards Plan [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value per Share, Shares Issued Balance			0.001	0.001
Fair Value per Share, Shares Issued			0.106
Fair Value per Share, Shares Issued Balance			0.001	0.001
Stock Awards Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value per Share, Shares Issued Balance			0.550	0.550
Fair Value per Share, Shares Issued			0.142
Fair Value per Share, Shares Issued Balance			$ 0.550	$ 0.550

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Granted	3,599,289
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Outstanding Balance	335,000	524,000
Weighted Average Exercise Price per Share, Outstanding balance	$ 0.62	$ 0.71
Number of Options, Granted
Exercise Price per Share, Granted
Weighted Average Exercise Price per Share, Granted
Number of Options, Exercised
Exercise Price per Share, Exercised
Weighted Average Exercise Price per Share, Exercised
Number of Options, Options forfeited/cancelled	(45,000)	(48,000)
Exercise Price per Share, Options forfeited/cancelled	$ 0.34
Weighted Average Exercise Price per Share, Options forfeited/cancelled	$ 0.34	$ 0.16
Number of Options, Outstanding Balance	290,000	476,000
Weighted Average Exercise Price per Share, Outstanding balance	$ 0.68	$ 0.47
Share-Based Payment Arrangement, Option [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per Share, Outstanding Balance	0.001	0.001
Exercise Price per Share, Options forfeited/cancelled		0.15
Exercise Price per Share, Outstanding Balance	0.001	0.001
Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per Share, Outstanding Balance	0.95	0.95
Exercise Price per Share, Options forfeited/cancelled		0.32
Exercise Price per Share, Outstanding Balance	$ 0.95	$ 0.95

SCHEDULE OF STOCK OPTION VESTED

SCHEDULE OF STOCK OPTION VESTED (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 1.21
Options Outstanding, Number of Options	290,000
Options Outstanding, Weighted Average Exercise Price per Share	$ 0.68
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	4 months 17 days
Options Outstanding, Aggregate Intrinsic Value	$ 4,635
Exercisable Options, Number of Options	290,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.68
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	4 months 17 days
Exercisable Options, Aggregate Intrinsic value	$ 4,635	$ 6,750
Exercise Price, Lower Range	$ 0.001
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.001
Options Outstanding, Number of Options	45,000
Options Outstanding, Weighted Average Exercise Price per Share	$ 0.001
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	3 months 29 days
Options Outstanding, Aggregate Intrinsic Value	$ 4,635
Exercisable Options, Number of Options	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.001
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	3 months 29 days
Exercisable Options, Aggregate Intrinsic value	$ 4,635
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.19
Options Outstanding, Number of Options	45,000
Options Outstanding, Weighted Average Exercise Price per Share	$ 0.19
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	29 days
Options Outstanding, Aggregate Intrinsic Value
Exercisable Options, Number of Options	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.19
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	29 days
Exercisable Options, Aggregate Intrinsic value
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.95
Options Outstanding, Number of Options	200,000
Options Outstanding, Weighted Average Exercise Price per Share	$ 0.95
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	5 months 12 days
Options Outstanding, Aggregate Intrinsic Value
Exercisable Options, Number of Options	200,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.95
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	5 months 12 days
Exercisable Options, Aggregate Intrinsic value

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)						3 Months Ended		27 Months Ended
	Mar. 31, 2024	Jan. 18, 2024	Jan. 01, 2024	Feb. 10, 2023	Jan. 15, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock issued value		$ 500,000		$ 50,000			$ 80,000
Number of common stock, grants						3,599,289
Options exercisable, weighted-average remaining estimated life						4 months 17 days
Options exercisable, intrinsic value	$ 4,635					$ 4,635			$ 6,750
Stock option exercises						$ 0	$ 0
2021 Stock Plan [Member] | Additional Paid-in Capital [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation	$ 50
Number of common stock, grants	50,000
Three Board [Member] | 2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation	$ 30,000
Number of common stock, grants	211,269
Four Board [Member] | 2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation arrangement by share based payment award options grants in period weighted average grant date fair value	$ 0.142
Three Consultants [Member] | 2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation	$ 10,284
Number of common stock, grants	72,423
Share based compensation arrangement by share based payment award options grants in period weighted average grant date fair value	$ 0.142
Board And Management [Member] | 2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation	$ 100,855
Number of common stock, grants	979,191
Share based compensation arrangement by share based payment award options grants in period weighted average grant date fair value	$ 0.104
Thirteen Consultants [Member] | 2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation	$ 158,643
Number of common stock, grants	1,520,808
Share based compensation arrangement by share based payment award options grants in period weighted average grant date fair value	$ 0.104
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares	290,000					290,000	476,000	476,000	335,000	524,000
Number of common stock, grants
Number of common stock, forfeited						45,000	48,000
2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards stock appreciation rights percentage					15%
Number of shares available for grant	27,242,623		30,028,314			27,242,623
Options outstanding number of shares			335,000
Number of common stock, grants						0	0
Number of common stock, forfeited						45,000	48,000
2021 Stock Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation			$ 155,505
Shares issued at the time of award, shares			5,288,687
Stock issued value						$ 99,910
2010 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares							524,000	524,000
2010 Stock Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock granted during period value share based compensation							$ 173,362
Shares issued at the time of award, shares								4,290,709
Stock issued value							97,272
2021 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation						$ 300,245	$ 13,600

SCHEDULE OF NON CONTROLLING INT

SCHEDULE OF NON CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss attributable to the non-controlling interest	$ (13,324)	$ (32,894)
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss Subsidiary	(27,191)		$ (333,630)
Net loss attributable to the non-controlling interest	13,324		90,258
Net loss affecting Bioxytran	(13,867)		(243,372)
Accumulated losses	(3,955,108)		(3,927,917)
Accumulated losses attributable to the non-controlling interest	855,160		841,836
Accumulated losses affecting Bioxytran	(3,099,948)		(3,086,081)
Net equity non-controlling interest	$ (694,210)		$ (680,886)

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - shares	Mar. 31, 2024	Dec. 31, 2023	Jan. 01, 2023	Nov. 15, 2020
Noncontrolling Interest [Line Items]
Common stock, shares issued	173,032,028	145,642,333	123,252,235
Common stock, shares outstanding	173,032,028	145,642,333	123,252,235
Bioxytran [Member]
Noncontrolling Interest [Line Items]
Common stock, shares outstanding	15,000,000
Common stock shares held, percentage	51%
Affiliaties [Member]
Noncontrolling Interest [Line Items]
Common stock, shares outstanding	14,410,000
Common stock shares held, percentage	49%
Pharmalectin, Inc. [Member]
Noncontrolling Interest [Line Items]
Common stock, shares issued	29,410,000
Common stock, shares outstanding	29,410,000
Pharmalectin, Inc. [Member] | Joint Venture Aggrement [Member]
Noncontrolling Interest [Line Items]
Common stock, shares outstanding				15,000,000
Percentage of oustanding shares				17.50%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Mar. 31, 2024 USD ($)
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 50,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

3 Months Ended

May 15, 2024

Mar. 20, 2024

Jan. 22, 2024

Mar. 31, 2024

Mar. 31, 2023

May 19, 2024

Apr. 05, 2024

Apr. 04, 2024

Jan. 18, 2024

Dec. 31, 2023

Mar. 27, 2023

Feb. 10, 2023

Market price

$ 0.135

$ 0.32

Interest paid for conversion of note

$ 163,562

Fair value of shares

$ 173,032

$ 145,642

2021 Plan [Member]

Market price

$ 0.111

Subsequent Event [Member] | 2021 Plan [Member] | Board of Directors Chairman [Member]

Shares issued

241,938

Market price

$ 0.124

Fair value of shares

$ 30,000

Subsequent Event [Member] | 2021 Plan [Member] | Nonrelated Party [Member]

Shares issued

86,246

Market price

$ 0.124

Fair value of shares

$ 10,246

Subsequent Event [Member] | 2021 Plan [Member] | Consultant [Member]

Shares issued

1,000,000

Market price

$ 0.104

Fair value of shares

$ 104,000

Common Stock [Member]

Market price

$ 0.11

Shares unissued

$ 4,000

Shares issued - conversion of note

906,618

8,950,474

Debt Conversion, Converted Instrument, Amount

$ 100,000

$ 1,000,000

Interest paid for conversion of note

$ 163,562

Debt conversion price

$ 0.13

Common Stock [Member] | 2021 Plan [Member]

Market price

$ 0.103

Common Stock [Member] | Subsequent Event [Member]

Shares issued

173,077

Investments

$ 18,000

Market price

$ 0.104

Shares issued - conversion of note

479,192

Debt Conversion, Converted Instrument, Amount

$ 61,500

Interest paid for conversion of note

$ 795

Debt conversion price

$ 0.13

Additional Paid-in Capital [Member] | 2021 Plan [Member]

Shares issued

50,000

Shares - APIC

$ 50