Bioxytran (BIXT) 10-Q 28 Oct 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Oct. 25, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
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	Suite 605
Entity Address, City or Town	Needham Heights
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02494-2863
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		85,782,908

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 34,672	$ 26,086
Total current assets	34,672	26,086
Capitalized patent costs, net	124,336	111,552
Total fixed assets	124,336	111,552
Total assets	159,008	137,638
Current liabilities:
Accounts payable and accrued operative expenses	98,426	72,553
Convertible notes payable, net of premium and discount	755,000	1,900,000
Total current liabilities	1,243,578	3,249,500
Total liabilities	1,243,578	3,249,500
Commitments and contingencies
Stockholders’ deficit:
Preferred stock, $0.001 par value; 50,000,000 shares authorized, 28,893,618 and nil issued and outstanding as at September 30, 2024, and December 31, 2023.	28,894
Common stock, $0.001 par value; 300,000,000 shares authorized; 82,238,648 and 145,642,333 issued and outstanding as at September 30, 2024, and December 31, 2023	82,239	145,642
Additional paid-in capital Common Stock	17,103,158	13,012,670
Non-controlling interest		(680,886)
Accumulated deficit	(18,298,861)	(15,589,288)
Total stockholders’ deficit	(1,084,570)	(3,111,862)
Total liabilities and stockholders’ deficit	159,008	137,638
Related Party [Member]
Current liabilities:
Accounts payable affiliate	35,084	2,000
Accrued interest	2,934
Un-issued shares liability	40,000	515,904
Short term loan	140,588	25,000
Nonrelated Party [Member]
Current liabilities:
Accrued interest	123,352	223,759
Un-issued shares liability	10,194	510,284
Short term loan	$ 38,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 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	28,893,618
Preferred stock, shares outstanding	28,893,618
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	82,238,648	145,642,333
Common stock, shares outstanding	82,238,648	145,642,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating expenses:
Research and development	$ 51,000	$ 316,129	$ 78,000	$ 604,771
General and administrative	153,886	232,778	768,050	893,217
General and administrative affiliate	102,447	298,000	488,523	1,138,130
Compensation Expense	8,416	81,318	187,517	82,528
Compensation Expense affiliate	30,455	57,240	217,290	74,740
Total operating expenses	346,204	985,465	1,739,380	2,793,386
Loss from operations	(346,204)	(985,465)	(1,739,380)	(2,793,386)
Other expenses:
Interest expense	(17,845)	(48,701)	(63,950)	(155,399)
Interest expense affiliate	(1,809)		(4,324)
Loss on issuance		(91,686)		(91,686)
Amortization of IP	(1,516)	(1,803)	(5,083)	(4,505)
Debt discount amortization and issuance of warrants	(25,000)		(55,000)	(348,637)
Total other income (expenses)	(46,170)	(142,190)	(128,357)	(600,227)
Net loss before provision for income taxes	(392,374)	(1,127,655)	(1,867,737)	(3,393,613)
Provision for income taxes
NET LOSS	(392,374)	(1,127,655)	(1,867,737)	(3,393,613)
Net loss attributable to the non-controlling interest		34,777	13,324	68,435
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (392,374)	$ (1,092,878)	$ (1,854,413)	$ (3,325,178)
Loss per Common share, basic	$ 0	$ (0.01)	$ (0.01)	$ (0.03)
Loss per Common share, diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.03)
Weighted average number of Common shares outstanding, basic	126,391,176	136,443,056	153,821,016	129,441,332
Weighted average number of Common shares outstanding, diluted	126,391,176	136,443,056	153,821,016	129,441,332

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	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 attr to the non-contr int.					(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
Net loss attr to the non-contr int.						(68,435)
Net loss						(3,325,178)
Balance at Sep. 30, 2023	$ 144,355		12,913,571	(14,542,779)	(659,063)	(2,143,916)
Balance, shares at Sep. 30, 2023	144,355,355
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		13,012,670	(15,589,288)	(680,886)	(3,111,862)
Balance, shares at Dec. 31, 2023	145,642,333
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
Stock transactions	$ 192		64,808			65,000
Stock transactions, shares	192,411
Net loss attr to the non-contr int.					(764)	(764)
Net loss				(1,447,218)		(1,447,218)
Issuance stock plan affiliate	$ 110		50,090			50,200
Issuance stock plan affiliate, shares	110,000
Issuance stock plan other	$ 4		1,786			1,790
Issuance stock plan other, shares	4,000
Conversion of debt affiliate	$ 6,764		2,157,576			2,164,340
Conversion of debt affiliate, shares	6,763,562
Conversion of debt other	$ 138		43,912			44,050
Conversion of debt other, shares	137,656
Convertible note	$ 1,325		170,981			172,306
Convertible note, shares	1,325,430
Issuance of warrants			348,637			348,637
Balance at Jun. 30, 2023	$ 132,035		11,279,970	(13,449,901)	(624,286)	(2,662,182)
Balance, shares at Jun. 30, 2023	132,035,294
Stock transactions	$ 3,188		387,173			390,361
Stock transactions, shares	3,188,459
Net loss attr to the non-contr int.					(34,777)	(34,777)
Net loss				(1,092,878)		(1,092,878)
Issuance stock plan affiliate	$ 120		17,820			17,940
Issuance stock plan affiliate, shares	120,000
Issuance stock plan other	$ 477		70,835			71,312
Issuance stock plan other, shares	477,000
Conversion of debt affiliate	$ 5,825		824,201			830,026
Conversion of debt affiliate, shares	5,824,741
Conversion of debt other	$ 1,600		190,400			192,000
Conversion of debt other, shares	1,600,000
Convertible note	$ 1,110		143,172			144,282
Convertible note, shares	1,109,861
Balance at Sep. 30, 2023	$ 144,355		12,913,571	(14,542,779)	(659,063)	(2,143,916)
Balance, shares at Sep. 30, 2023	144,355,355
Balance at Dec. 31, 2023	$ 145,642		13,012,670	(15,589,288)	(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 attr to the non-contr int.					(13,324)	(13,324)
Net loss				(800,329)		(800,329)
Issuance stock plan affiliate	$ 1,191		130,645			131,836
Issuance stock plan affiliate, shares	1,190,460
Issuance stock plan other	$ 1,643		166,805			168,448
Issuance stock plan other, shares	1,643,231
Conversion of debt affiliate	$ 3,599		482,305			485,904
Conversion of debt affiliate, shares	3,599,289
Conversion of debt other	$ 7,410		877,994			885,404
Conversion of debt other, shares	7,409,512
Convertible note	$ 9,857		1,253,705			1,263,562
Convertible note, shares	9,857,092
Exercise of warrants	$ 4,357		(4,357)
Exercise of warrants, shares	4,356,778
Balance at Mar. 31, 2024	$ 173,032		15,920,434	(16,389,617)	(694,210)	(990,361)
Balance, shares at Mar. 31, 2024	173,032,028
Balance at Dec. 31, 2023	$ 145,642		13,012,670	(15,589,288)	(680,886)	(3,111,862)
Balance, shares at Dec. 31, 2023	145,642,333
Net loss attr to the non-contr int.						(13,324)
Net loss						(1,854,413)
Balance at Sep. 30, 2024	$ 82,239	$ 28,894	17,103,158	(18,298,861)		(1,084,570)
Balance, shares at Sep. 30, 2024	82,238,648	28,893,618
Balance at Mar. 31, 2024	$ 173,032		15,920,434	(16,389,617)	(694,210)	(990,361)
Balance, shares at Mar. 31, 2024	173,032,028
Stock transactions	$ 580		62,420			63,000
Stock transactions, shares	580,396
Net loss				(661,710)		(661,710)
Issuance stock plan affiliate	$ 242		29,758			30,000
Issuance stock plan affiliate, shares	241,938
Issuance stock plan other	$ 36		10,659			10,695
Issuance stock plan other, shares	36,246
Convertible note	$ 1,249		161,046			162,295
Convertible note, shares	1,248,423
Conversion of debt	$ 2,277		283,848			286,125
Conversion of debt, shares	2,277,397
Balance at Jun. 30, 2024	$ 177,416		16,468,165	(17,051,327)	(694,210)	(1,099,956)
Balance, shares at Jun. 30, 2024	177,416,428
Net loss attr to the non-contr int.
Net loss				(392,374)		(392,374)
Issuance stock plan affiliate	$ 455		45,000			45,455
Issuance stock plan affiliate, shares	454,546
Issuance stock plan other	$ 85		8,380			8,465
Issuance stock plan other, shares	84,646
Conversion of debt affiliate		$ 777	353,063			353,840
Conversion of debt affiliate, shares		776,817
Exercise of warrants		$ 8,973	151,977		(160,950)
Exercise of warrants, shares		8,973,405
Conversion to Pref Stock affiliate	$ (95,717)	$ 19,144	76,573
Conversion to Pref Stock affiliate, shares	(95,716,972)	19,143,396
Elimination non-contr int.				(855,160)	855,160
Balance at Sep. 30, 2024	$ 82,239	$ 28,894	$ 17,103,158	$ (18,298,861)		$ (1,084,570)
Balance, shares at Sep. 30, 2024	82,238,648	28,893,618

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (392,374)	$ (1,127,655)	$ (1,867,737)	$ (3,393,613)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount amortization, incl. issuance of warrants			55,000	348,637
Amortization of IP	1,516	1,803	5,083	4,505
Stock-based compensation	8,416	81,318	187,517	82,528
Stock-based compensation affiliate	30,455	57,240	217,290	74,740
Loss on issuance		91,686		91,686
Interest paid for note conversion			164,357	51,588
Changes in operating assets and liabilities:
Accounts payable and accrued expenses			565,789	(208,773)
Accounts payable affiliate			574,654	2,265,953
Net cash used in operating activities			(98,047)	(682,749)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles			(17,867)	(37,740)
Net cash used in investing activities			(17,867)	(37,740)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from stock sales			63,000	505,361
Proceeds from issuance of convertible notes payable			61,500
Net cash provided by financing activities			124,500	505,361
Net increase (decrease) in cash			8,586	(215,128)
Cash, beginning of period			26,086	295,401	$ 295,401
Cash, end of period	$ 34,672	$ 80,273	34,672	80,273	$ 26,086
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid				52,425
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES
Issuance of warrants				348,637
Debt discount on convertible note			55,000
Common shares issued for the conversion of principal and accrued interest			1,425,857	316,588
Common shares issued for the conversion of accounts payable			1,171,529
Common shares issued for the conversion of accounts payable affiliate			$ 839,744

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	9 Months Ended
	Sep. 30, 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 (a lack of oxygen to tissues) in humans in a safe and efficient manner. Pharmalectin, Inc. (“Pharmalectin”) is a subsidiary focused on the development, manufacture and commercialization of therapeutic drugs designed to address conditions related to viral diseases. Pharmalectin (BVI), Inc. (“Pharmalectin BVI”) is a subsidiary serving as custodian of the Company’s Copyrights, Trademarks and Patents. Pharmalectin India Pvt Ltd. (“Pharmalectin India”) is a subsidiary 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 82,238,648 28,893,618 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 15,000,000 14,410,000 Pharmalectin BVI was organized on March 17, 2021, as a British Virgin Islands (“BVI”) Business Corporation with a BVI corporate taxing structure and 50,000 1.00 100 Pharmalectin India was organized on August 30, 2023, as an Indian Business Corporation with its principal place of business in Hyderabad, Telangana, India. Pharmalectin India has 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 generally accepted accounting principles in the United States of America (“U.S. 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 U.S. 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 prepared in accordance with U.S. GAAP. These financial statements should be read in conjunction with the Company’s December 31, 2023, audited financial statements and notes. Reclassification Statements of Operations Statements of Cash Flows Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of Bioxytran, including its majority owned subsidiary, Pharmalectin, as well as its wholly owned subsidiaries, Pharmalectin BVI and Pharmalectin India (collectively, the “Company”). All intercompany accounts have been eliminated upon consolidation.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	Note 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In September 2024, the Company concluded that for shares issued pursuant to the Exchange Exemption in Rule 3(a)(9), the company historically valued these shares at the same price as an ongoing capital raise pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. In retrospect this approximation of Fair value based on the recommendations with ASC 820 - Fair Value Measurement, was not concluded to be precise enough, and that we would need to define a more precise value based on market price at the time of issuance. In accordance with the guidance of ASC 820 concerning for Lack of Registration Premium, shares that are restricted for six months under SEC Rule 144 generally see a 20%–30% discount on market price. The Company has opted for a 25% discount to the market price at the date of issuance based on the Company’s elevated volatility, and to the illiquidity of the high amount of shares issued in these transactions. Therefore, the Company, in consultation with its Audit Committee, concluded that its previously issued Financial Statements for the quarter ended September 30, 2023 and for the year ended December 31, 2023 (the “Affected Periods”) should be restated because of a misapplication in the guidance around the valuation for certain of our outstanding shares of Common Stock (the “Shares”) and should no longer be relied upon. Impact of the Restatement The impact of the restatement on the balance sheets, statements of operations and statements of cash flows for the Affected Periods is presented below. The restatement had no net impact on net cash flows from operating, investing or financing activities. SCHEDULE OF IMPACT OF RESTATEMENT As Previously Restatement As Restated Balance Sheet As of September 30, 2023 As Previously Restatement As Restated Assets Total assets $ 189,043 $ — $ 189,043 Liabilities and stockholders’ equity Total liabilities 2,332,959 — 2,332,959 Stockholders’ equity Preferred stock, $ 0.001 — — — Common stock, $ 0.001 144,355 — 144,355 Additional paid-in capital 12,821,885 91,686 12,913,571 Non-controlling interest (659,063 ) — (659,063 ) Accumulated deficit (14,451,093 ) (91,686 ) (14,542,779 ) Total stockholders’ equity (2,143,916 ) — (2,143,916 ) Total liabilities and stockholders’ equity $ 189,043 $ — $ 189,043 As Previously Restatement As Restated Statement of Operations As of September 30, 2023 As Previously Restatement As Restated Loss from operations $ (2,793,386 ) $ — $ (2,793,386 ) Loss of issuance — (91,686 ) (91,686 ) Total other (expense) income (508,541 ) (91,686 ) (600,227 ) Net loss $ (3,301,927 ) $ (91,686 ) $ (3,393,613 ) Net loss attributable to the non-controlling interest 68,435 — 68,435 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (3,233,492 ) (91,686 ) (3,325,178 ) Loss per Common share, basic and diluted (0.02 ) (0.01 ) (0.03 ) Weighted average number of Common shares out-standing, basic and diluted 129,441,332 — 129,441,332 As Previously Restatement As Restated Statement of Cash Flows As of September 30, 2023 As Previously Restatement As Restated Net loss $ (3,301,927 ) $ (91,686 ) $ (3,393,613 ) Adjustment to reconcile net loss to net cash used in operating activities — 91,686 91,686 Net cash used in operating activities (682,749 ) — (682,749 ) Net cash used in investing activities (37,740 ) — (37,740 ) Net cash provided by financing activities 505,361 — 505,361 Net change in cash $ (215,128 ) $ — $ (215,128 ) As Previously Restatement As Restated Balance Sheet As of December 31, 2023 As Previously Restatement As Restated Assets Total assets $ 137,638 $ — $ 137,638 Liabilities and stockholders’ equity Total liabilities 3,249,500 — 3,249,500 Stockholders’ equity Preferred stock, $ 0.001 — — — Common stock, $ 0.001 145,642 — 145,642 Additional paid-in capital 12,920,984 91,686 13,012,670 Non-controlling interest (680,886 ) — (680,886 ) Accumulated deficit (15,497,602 ) (91,686 ) (15,589,288 ) Total stockholders’ equity (3,111,862 ) — (3,111,862 ) Total liabilities and stockholders’ equity $ 137,638 $ — $ 137,638 The impact to the balance sheet dated September 30, 2023, filed on Form 10-Q on November 3, 2023, the valuation of for shares issued pursuant to the Exchange Exemption in Rule 3(a)(9), resulted in a $ 91,686

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - 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. As explained further below, at September 30, 2024, we would, based on the market price of $ 0.11 11,604,400 928,352 The 2021 Note carry an interest rate of 10% and is convertible at a fixed exercise price of $0.08/share. 1,292,030 1,130,114 26,712,247 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 to 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 nine months ended September 30, 2024, the Company incurred $ 78,000 604,771 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. The valuation of shares issued under an exemption from registration, such as under Rule 3(a)(9) of the Securities Act, typically relates to ASC 820 (Fair Value Measurement) under U.S. Generally Accepted Accounting Principles (GAAP). This accounting standard provides guidance on how to measure fair value when required for financial reporting purposes. Among other notable considerations the Company highlights; ● When valuing shares in an exchange under Rule 3(a)(9), the conversion terms and the value of the securities being exchanged (debt, other equity, etc.) must be considered. If the company is offering a premium or discount as part of the exchange, this would impact the fair value measurement; Based on Empirical Evidence and Studies, for restricted stock in public companies, the liquidity discount averages around 20%–30%, based on, but not limited to, the following data; ○ Liquidity of the Security: ■ If the company has low trading volumes and investors may find it difficult to sell shares, the discount could be on the higher end of the range (e.g., 30%–40%). ■ Conversely, for OTC companies with higher trading volumes, the discount might be lower (e.g., 10%–20%). ○ Holding Period: ■ The longer the restriction period on the newly issued shares, the higher the discount. If the shares are subject to extended holding periods, investors will require greater compensation for their inability to sell the shares in the short term. ■ For example, shares that are restricted for six months under SEC Rule 144 could see a 20%–30% discount. If the holding period extends beyond that or other limitations apply, the discount might increase. ○ Company Fundamentals and Risk ■ Investors consider the financial health, stability, and growth prospects of the issuing company. A riskier OTC company with volatile financials or uncertain growth prospects might see a larger liquidity discount (e.g., closer to 40%). ■ Companies with strong fundamentals might experience a lower discount (e.g., 10%–20%), even in the OTC market. In accordance with the guidance of ASC 820 concerning for Lack of Registration Premium, shares that are restricted for six months under SEC Rule 144 generally see a 20%–30% discount on market price. The Company has opted for a 25 In contrary, shares issued under the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act where ASC 718 (Compensation—Stock Compensation), are valued at market price at the grant date, based on the limited amount of shares awarded, and its predictable repetitiveness. Under ASC 718, the grant date is typically the measurement date for share-based compensation. This is the date when both parties (employer and employee) have a mutual understanding of the terms of the award, and it is used to determine the fair value of the stock-based award for accounting purposes. The fair value measured at the grant date is not adjusted for subsequent changes in stock price. 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, 2020, and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2022. 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	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	NOTE 4 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As at September 30, 2024, the Company had cash of $ 34,672 1,207,907 18,298,861 During the nine months ended September 30, 2024, the Company raised a net of $ 63,000 61,500 505,361 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. 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	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
AFFILIATE TRANSACTIONS	NOTE 5 - AFFILIATE TRANSACTIONS The Company holds License Agreements (the “License(s)”) for a medical device (license obtained in 2019) and a compound (license obtained in 2021), with two affiliated companies of which the beneficial ownership includes the Company’s officers. The products were developed prior to the establishment of Bioxytran. The yearly maintenance fees for each license amount to $ 5,000 10,000 The Company had at September 30, 2024, loan agreements calling for an 8 140,588 2,934 25,000 no

INTANGIBLES

INTANGIBLES	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLES	NOTE 6 - 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 End-of-Life (year) September 30, 2024 December 31, 2023 Capitalized patent costs 2041 $ 141,348 $ 123,480 Accumulated amortization (17,012 ) (11,928 ) Intangible assets, net $ 124,336 $ 111,552

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 7 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES On September 30, 2024, there was $ 2,934 140,588 40,000 2,000 25,000 515,904 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at September 30, 2024, and at December 31, 2023: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30,2024 December 31, 2023 Accounts payable affiliate a $ 35,084 $ 2,000 Professional fees 75,469 70,895 Payroll Tax 4,332 — 401K 18,625 — Interest affiliate b 2,934 — Interest 123,352 223,759 Other — 1,658 Un-issued share liability affiliate c 40,000 515,904 Un-issued share liability 10,194 510,284 Short term loan affiliate b 140,588 25,000 Short term loan 38,000 — Debt discount (50,000 ) — Convertible note payable 805,000 1,900,000 Total current liabilities $ 1,243,578 $ 3,249,500 a As at September 30, 2024, there are $ 35,084 32,084 11,667 8,750 1,000 2,000 b On September 30, 2024, the Company has a loan of $ 140,588 8 2,934 25,000 c On September 30, 2024, there are 82,476 40,000 211,269 3,599,289 515,904

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE On or about 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 VWAP at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between fixed price and VWAP. On May 1, 2024, the 2021 Note was extended until December 1, 2024 105,000 the conversion price was adjusted to the lower of (i) a fixed price of $ 0.08 For the Notes issued the Company claims an exemption from the registration requirements of the Securities Act of 1933 (the “Securities Act”) for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. The Common Stock underlying the Note(s), when issued, bear a restrictive legend and are currently eligible for resale under Rule 144. At September 30, 2024, and December 31, 2023, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Debt discount Accrued interest Total amount due December 31, 2023 Private Placement, 2021 Note a $ 900,000 $ — $ 63,814 $ 963,814 2021 Note issued in exchange for prior Notes b 1,000,000 — 159,945 1,159,945 $ 1,900,000 $ — $ 223,759 $ 2,123,759 September 30, 2024 Private Placement, 2021 Note c $ 805,000 $ (50,000 ) $ 123,352 $ 878,352 a Net cash received from these notes was $ 1,045,150 119,850 200,000 1,675,849 b 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 1,163,562 163,562 8,950,474 c On May 1, 2024, the 2021 Note with an interest of 10% December 1, 2024 (i) reduction of conversion price to $ 0.08 105,000 50,000 Private Placement, 2024 On March 15, 2024, we entered into a Security Purchase Agreement (the “2024 SPA”), 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 On April 15, 2024, the entire outstanding balance of principal and interest owed on the 2024 Note was converted into 479,192 795

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY The Company is authorized to issue 300,000,000 50,000,000 Preferred Stock Each share of Preferred Stock has the voting power of ten (10) shares of Common Stock, and can at any time be converted into five (5), shares of Common Stock. The number of shares of Preferred Stock issued and outstanding during the reporting period(s) Issuances in the period January 1 and September 30, 2024 SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING Date # Shares Amount Price/Share Type Notice 1/01/2024 — $ — $ — 8/19/2024 g 19,221,026 4,139,126 0.215 conversion Common Stock affiliate 8/19/2024 d 8,973,405 160,950 0.018 exercise of warrant affiliate 8/19/2024 c 776,817 353,840 0.455 debt conversion affiliate 8/28/2024 g 22,370 14,820 0.662 conversion Common Stock affiliate 8/28/2024 g (100,000 ) (500 ) 0.005 conversion Common Stock affiliate 9/30/2024 28,893,618 $ 4,668,236 $ 0.162 Common Stock Number of shares of Common Stock issued and outstanding during the reporting period(s): Issuances in the period January 1 and September 30, 2023 (restated) Date # Shares Amount Price/Share Type Notice 1/01/2023 123,252,235 $ 8,515,682 $ 0.069 1/04/2023 a 93,750 30,000 0.320 private placement 1/04/2023 - — (30,000 ) — subscription 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 44,050 0.320 debt conversion 4/14/2023 c 6,763,562 2,164,340 0.320 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — warrants 5/15/2023 a 114,286 40,000 0.350 private placement 5/17/2023 b 522,138 67,878 0.130 convertible note 6/26/2023 b 803,292 104,428 0.130 convertible note 7/26/2023 a 500,000 100,000 0.200 private placement 8/21/2023 f 1,612,903 145,161 0.090 public offering 8/21/2023 c 1,600,000 193,000 0.120 debt conversion 8/25/2023 a 505,186 68,200 0.135 private placement 8/30/2023 b 1,109,861 144,282 0.130 convertible note 9/14/2023 c 5,824,741 830,026 0.143 debt conversion affiliate 9/19/2023 a 200,000 27,000 0.135 private placement 9/19/2023 a 370,370 50,000 0.135 private placement see Note 10 d 230,000 67,690 0.294 2021 Stock Plan affiliate see Note 10 d 481,000 73,102 0.152 2021 Stock Plan 9/30/2023 144,355,355 $ 13,058,476 $ 0.090 Issuances in the period January 1 and September 30, 2024 Date # Shares Amount Price/Share Type Notice 1/01/2024 145,642,333 $ 13,158,312 $ 0.090 1/17/2024 a 333,333 45,000 0.135 private placement 1/17/2024 - — (45,000 ) — subscription 1/18/2024 c 3,703,704 500,000 0.135 debt conversion 1/18/2024 c 3,599,289 485,904 0.135 debt conversion affiliate 1/19/2024 a (1,000,000 ) — — return to treasury 1/22/2024 c 4,356,778 — — exercise of warrant cashless 1/22/2024 b 8,950,474 1,163,562 0.130 convertible note 3/20/2024 b 906,618 100,000 0.110 convertible note 3/27/2024 c 3,705,808 385,404 0.104 debt conversion 4/04/2024 c 1,000,000 104,000 0.104 debt conversion 4/15/2024 b 479,192 62,295 0.130 convertible note 4/15/2024 a 173,077 18,000 0.104 private placement 4/19/2024 c 250,000 32,125 0.129 debt conversion 4/22/2024 a 194,553 25,000 0.128 private placement 5/16/2024 b 769,231 100,000 0.130 convertible note 5/20/2024 c 1,027,397 150,000 0.146 debt conversion 6/27/2024 a 212,766 20,000 0.094 private placement 8/19/2024 g (96,105,125 ) (4,139,126 ) 0.043 conversion Preferred Stock affiliate 8/28/2024 g (111,847 ) (14,820 ) 0.133 conversion Preferred Stock affiliate 8/28/2024 g 500,000 500 0.001 conversion Preferred Stock affiliate see Note 10 d 1,886,944 207,289 0.110 2021 Stock Plan affiliate see Note 10 d 1,764,123 187,607 0.106 2021 Stock Plan 9/30/2024 82,238,648 $ 12,546,052 $ 0.151 a The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. b The Common Stock underlying the Convertible Note(s) are currently eligible for resale under Rule 144. At the time of sale of the promissory note, the Company claimed an exemption from the registration requirements of the Securities Act for these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. c The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in Rule 3(a)(9) of the Securities Act. d The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. e The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in section 12(a) of the Securities Act. f The shares were issued after the Company filed a registration statement with the SEC, on Form S-1 g The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act. h The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 144 of the Securities Act. Common Stock Warrants In the nine months ended September 30, 2024, the Company did not issue any Warrants. In the nine months ended September 30, 2023, the Company issued 800,000 5 0.20 0.436 348,637 The following table summarizes the Company’s Common Stock warrant activity in the nine months ended September 30, 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 a 800,000 0.20 5.0 Exercised — — — Forfeited/Cancelled — — — Outstanding as at September 30, 2023 1,342,030 $ 0.29 $ 4.1 Outstanding as at January 1, 2024 1,342,030 $ 0.29 $ 3.5 Granted a — — — Exercised — — — Forfeited/Cancelled — — — Outstanding as at September 30, 2024 1,342,030 $ 0.29 $ 3.0 a The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. A warrant agreement issued in 2019 for a total of 50,000 1,130,114 0.11 221,023 The following table summarizes information about stock warrants that are vested or expected to vest at September 30, 2024: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding and Exercisable Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value 1,342,030 $ 0.29 3.0 $ — The weighted-average remaining contractual life for warrants exercisable at September 30, 2024, is 3.0 0

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	NOTE 10 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION On January 15, 2021, the Company adopted a stock option plan entitled “The 2021 Employee, Director and Consultant Stock Plan” (the “2021 Plan”) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 30,028,314 Under the terms of the 2021 Plan, 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, which are fully and immediately vested upon issuance, may be directly issued under the Plan (without any intervening options). Shares of Common Stock granted and vested under the 2021 Plan As at January 1, 2024, there were 5,288,687 99,910 8,939,754 494,806 4,290,709 97,272 historically awarded “expensive” stock were returned to treasury in 2021 5,001,709 43,520 The following table summarizes the Company’s granted and issued stock awards in the nine months ended September 30, 2024, and 2023: SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS Issuances under the 2021 Stock Plan in the period January 1 and September 30, 2023 Date # Shares Amount Price/Share Type Notice 1/01/2023 4,290,709 $ (97,272 ) (0.023 ) 4/19/2023 * 110,000 50,200 $ 0.456 stipend affiliate 4/19/2023 4,000 1,790 0.448 stipend 8/04/2023 * 120,000 17,490 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 9/30/2023 5,001,709 $ 43,520 $ 0.009 Issuances under the 2021 Stock Plan in the period January 1 and September 30, 2024 Date # Shares Amount Price/Share Type Notice 1/01/2024 5,288,687 $ 99,910 0.019 3/27/2024 * 211,269 30,000 $ 0.142 stipend affiliate 3/27/2024 72,423 10,284 0.142 stipend 3/27/2024 * 979,191 101,835 0.104 bonus affiliate 3/27/2024 1,570,808 158,164 0.104 bonus 3/27/2024 (50,000 ) — — return to treasury 4/19/2024 * 241,938 30,000 0.124 stipend affiliate 4/19/2024 86,246 10,694 0.124 stipend 8/14/2024 * 454,546 45,454 0.100 stipend affiliate 8/14/2024 84,646 8,465 0.100 stipend 9/30/2024 8,939,754 $ 494,806 $ 0.055 The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. * The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table. In the nine months ended September 30, 2024, and 2023, the Company recorded stock-based compensation expense of $ 404,807 157,268 Stock options granted and vested 2021 Plan As at January 1, 2024, there were 335,000 155,505 335,000 no no 524,000 173,362 144,000 no 380,000 161,297 The following table summarizes the Company’s stock option activity in the nine months ended September 30, 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 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (144,000 ) 0.001 0.32 0.11 Outstanding as of September 30, 2023 380,000 $ $ 0.001 0.95 $ 0.48 Outstanding as of January 1, 2024 335,000 $ 0.001 0.95 $ 0.62 Granted — — — Exercised — — — Options forfeited/cancelled (335,000 ) 0.001 0.95 0.62 Outstanding as of September 30, 2024 — $ — $ — In the nine months ended September 30, 2024, and 2023, $ 155,505 12,065 As at September 30, 2024, the Company has 26,712,247

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	9 Months Ended
	Sep. 30, 2024
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 11 – NON-CONTROLLING INTEREST SCHEDULE OF NON CONTROLLING INTEREST September 30, 2024 December 31, 2023 Net loss Subsidiary $ n/a $ (333,630 ) Net loss attributable to the non-controlling interest n/a 90,258 Net loss affecting Bioxytran n/a (243,372 ) Accumulated losses n/a (3,927,917 ) Accumulated losses attributable to the non-controlling interest n/a 841,836 Accumulated losses affecting Bioxytran n/a (3,086,081 ) Net equity non-controlling interest $ n/a $ (680,886 ) As per the exchange terms in the Joint Venture Agreement dated November 15, 2020, an affiliate, of which the beneficial ownership includes the Company’s officers, had the option to convert up to 15,000,000 17.5 14,410,000 49 8,973,405

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – 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	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated events from September 30, 2024, through the date the financial statements were issued and did not, other than what is disclosed in the below, identify any further subsequent events requiring disclosure. Business Combination Acquisition of NDPD Pharma, Inc. Overview On October 25, 2024, the Company’s Board of Directors unanimously voted to acquire 100 100 3,389,169 28,467,564 NDPD 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 15,000,000 At the time of acquisition, NDPD held 14,085,410 7,660,000 4,007,572 WO2022099052A1 Polysaccharides for Use in Treating Sars-Cov-2 Infections WO2023178228A1 Lectin-Binding Carbohydrates for Treating Viral Infections The right of use, limited to the COVID-19 indication, for the patents were transferred to Bioxytran as per the License Agreement between Pharmalectin, Inc. and NDPD Pharma, Inc. dated May 2, 2021 (“the “License Agreement”), wherein NDPD was to receive a 33 8,190,000 The following table summarizes the fair market value of assets acquired and liabilities assumed as of the acquisition date: SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED October 25, 2024 Consideration Paid Common Stock – 3,389,169 0.109 $ 368,623 Preferred Stock – 28,467,564 0.543 15,481,377 Preferred Stock returned to Treasury - 14,085,410 (4,007,572 ) Total consideration $ 11,842,428 Assets acquired and liabilities assumed: Cash $ 396 Assumed Expenses 1,828 Intangible assets – amortized over 17 years 8,190,000 Goodwill 5,382,610 Deferred taxes (21%) (1,719,900 ) Loan from affiliate (12,506 ) Assumed value $ 11,842,428 The Company applies ASC 805, “Business Combinations”. ASC 805 requires recognition of assets acquired, liabilities assumed, and non-controlling interest in the acquired entity at the acquisition date, measured at their fair values as of that date. This ASC also requires the fair value of acquired in-process research and development (“IPR&D”) to be recorded as intangibles with indefinite lives, contingent consideration to be recorded on the acquisition date, and restructuring and acquisition-related deal costs to be expensed as incurred. Any excess of the fair value of net assets acquired over purchase price and any subsequent changes in estimated contingencies are to be recorded in earnings. In addition, changes in valuation allowance related to acquired deferred tax assets and in acquired income tax position are to be recognized in earnings. Intangible assets Goodwill Stockholder’s Equity SCHEDULE OF STOCKHOLDER’S EQUITY Issuance of Preferred Stock Date # Shares Amount Price/Share Type Notice 10/25/2024 c (13,287,985 ) $ (3,959,463 ) $ 0.298 return to treasury affiliate 10/25/2024 a 28,467,564 15,481,377 0.543 subsidiary acquisition affiliate 10/25/2024 b (714,949 ) $ (8,109 ) $ 0.011 see 2021 stock plan affiliate Issuance of Common Stock Date # Shares Amount Price/Share Type Notice 10/25/2024 a 3,389,169 $ 368,623 $ 0.109 subsidiary acquisition 10/25/2024 b 155,091 $ 15,044 $ 0.097 see 2021 stock plan Warrants (forfeited) Date # Warrants APIC Amount Price/Share Type Notice 10/22/2024 d (50,000 ) $ (21,606 ) $ 2.000 forfeiture Shares awarded (forfeited) under the 2021 Stock Plan Date # Shares Amount Price/Share Type Notice 10/25/2024 b * 412,380 $ 40,000 $ 0.097 stipend affiliate 10/25/2024 b 155,091 15,044 0.097 stipend 10/25/2024 c * (3,987,124 ) $ (48,109 ) $ 0.012 return to treasury affiliate a The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act. b The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. c The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 144 of the Securities Act. d The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. * The shares were issued as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table. Management sees no further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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. As explained further below, at September 30, 2024, we would, based on the market price of $ 0.11 11,604,400 928,352 The 2021 Note carry an interest rate of 10% and is convertible at a fixed exercise price of $0.08/share. 1,292,030 1,130,114 26,712,247
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 to 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 nine months ended September 30, 2024, the Company incurred $ 78,000 604,771
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. The valuation of shares issued under an exemption from registration, such as under Rule 3(a)(9) of the Securities Act, typically relates to ASC 820 (Fair Value Measurement) under U.S. Generally Accepted Accounting Principles (GAAP). This accounting standard provides guidance on how to measure fair value when required for financial reporting purposes. Among other notable considerations the Company highlights; ● When valuing shares in an exchange under Rule 3(a)(9), the conversion terms and the value of the securities being exchanged (debt, other equity, etc.) must be considered. If the company is offering a premium or discount as part of the exchange, this would impact the fair value measurement; Based on Empirical Evidence and Studies, for restricted stock in public companies, the liquidity discount averages around 20%–30%, based on, but not limited to, the following data; ○ Liquidity of the Security: ■ If the company has low trading volumes and investors may find it difficult to sell shares, the discount could be on the higher end of the range (e.g., 30%–40%). ■ Conversely, for OTC companies with higher trading volumes, the discount might be lower (e.g., 10%–20%). ○ Holding Period: ■ The longer the restriction period on the newly issued shares, the higher the discount. If the shares are subject to extended holding periods, investors will require greater compensation for their inability to sell the shares in the short term. ■ For example, shares that are restricted for six months under SEC Rule 144 could see a 20%–30% discount. If the holding period extends beyond that or other limitations apply, the discount might increase. ○ Company Fundamentals and Risk ■ Investors consider the financial health, stability, and growth prospects of the issuing company. A riskier OTC company with volatile financials or uncertain growth prospects might see a larger liquidity discount (e.g., closer to 40%). ■ Companies with strong fundamentals might experience a lower discount (e.g., 10%–20%), even in the OTC market. In accordance with the guidance of ASC 820 concerning for Lack of Registration Premium, shares that are restricted for six months under SEC Rule 144 generally see a 20%–30% discount on market price. The Company has opted for a 25 In contrary, shares issued under the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act where ASC 718 (Compensation—Stock Compensation), are valued at market price at the grant date, based on the limited amount of shares awarded, and its predictable repetitiveness. Under ASC 718, the grant date is typically the measurement date for share-based compensation. This is the date when both parties (employer and employee) have a mutual understanding of the terms of the award, and it is used to determine the fair value of the stock-based award for accounting purposes. The fair value measured at the grant date is not adjusted for subsequent changes in stock price.
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, 2020, and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2022. 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.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
SCHEDULE OF IMPACT OF RESTATEMENT	SCHEDULE OF IMPACT OF RESTATEMENT As Previously Restatement As Restated Balance Sheet As of September 30, 2023 As Previously Restatement As Restated Assets Total assets $ 189,043 $ — $ 189,043 Liabilities and stockholders’ equity Total liabilities 2,332,959 — 2,332,959 Stockholders’ equity Preferred stock, $ 0.001 — — — Common stock, $ 0.001 144,355 — 144,355 Additional paid-in capital 12,821,885 91,686 12,913,571 Non-controlling interest (659,063 ) — (659,063 ) Accumulated deficit (14,451,093 ) (91,686 ) (14,542,779 ) Total stockholders’ equity (2,143,916 ) — (2,143,916 ) Total liabilities and stockholders’ equity $ 189,043 $ — $ 189,043 As Previously Restatement As Restated Statement of Operations As of September 30, 2023 As Previously Restatement As Restated Loss from operations $ (2,793,386 ) $ — $ (2,793,386 ) Loss of issuance — (91,686 ) (91,686 ) Total other (expense) income (508,541 ) (91,686 ) (600,227 ) Net loss $ (3,301,927 ) $ (91,686 ) $ (3,393,613 ) Net loss attributable to the non-controlling interest 68,435 — 68,435 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (3,233,492 ) (91,686 ) (3,325,178 ) Loss per Common share, basic and diluted (0.02 ) (0.01 ) (0.03 ) Weighted average number of Common shares out-standing, basic and diluted 129,441,332 — 129,441,332 As Previously Restatement As Restated Statement of Cash Flows As of September 30, 2023 As Previously Restatement As Restated Net loss $ (3,301,927 ) $ (91,686 ) $ (3,393,613 ) Adjustment to reconcile net loss to net cash used in operating activities — 91,686 91,686 Net cash used in operating activities (682,749 ) — (682,749 ) Net cash used in investing activities (37,740 ) — (37,740 ) Net cash provided by financing activities 505,361 — 505,361 Net change in cash $ (215,128 ) $ — $ (215,128 ) As Previously Restatement As Restated Balance Sheet As of December 31, 2023 As Previously Restatement As Restated Assets Total assets $ 137,638 $ — $ 137,638 Liabilities and stockholders’ equity Total liabilities 3,249,500 — 3,249,500 Stockholders’ equity Preferred stock, $ 0.001 — — — Common stock, $ 0.001 145,642 — 145,642 Additional paid-in capital 12,920,984 91,686 13,012,670 Non-controlling interest (680,886 ) — (680,886 ) Accumulated deficit (15,497,602 ) (91,686 ) (15,589,288 ) Total stockholders’ equity (3,111,862 ) — (3,111,862 ) Total liabilities and stockholders’ equity $ 137,638 $ — $ 137,638

INTANGIBLES (Tables)

INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLES	SCHEDULE OF INTANGIBLES Estimated End-of-Life (year) September 30, 2024 December 31, 2023 Capitalized patent costs 2041 $ 141,348 $ 123,480 Accumulated amortization (17,012 ) (11,928 ) Intangible assets, net $ 124,336 $ 111,552

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2024, and at December 31, 2023: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30,2024 December 31, 2023 Accounts payable affiliate a $ 35,084 $ 2,000 Professional fees 75,469 70,895 Payroll Tax 4,332 — 401K 18,625 — Interest affiliate b 2,934 — Interest 123,352 223,759 Other — 1,658 Un-issued share liability affiliate c 40,000 515,904 Un-issued share liability 10,194 510,284 Short term loan affiliate b 140,588 25,000 Short term loan 38,000 — Debt discount (50,000 ) — Convertible note payable 805,000 1,900,000 Total current liabilities $ 1,243,578 $ 3,249,500 a As at September 30, 2024, there are $ 35,084 32,084 11,667 8,750 1,000 2,000 b On September 30, 2024, the Company has a loan of $ 140,588 8 2,934 25,000 c On September 30, 2024, there are 82,476 40,000 211,269 3,599,289 515,904

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES	At September 30, 2024, and December 31, 2023, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Debt discount Accrued interest Total amount due December 31, 2023 Private Placement, 2021 Note a $ 900,000 $ — $ 63,814 $ 963,814 2021 Note issued in exchange for prior Notes b 1,000,000 — 159,945 1,159,945 $ 1,900,000 $ — $ 223,759 $ 2,123,759 September 30, 2024 Private Placement, 2021 Note c $ 805,000 $ (50,000 ) $ 123,352 $ 878,352 a Net cash received from these notes was $ 1,045,150 119,850 200,000 1,675,849 b 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 1,163,562 163,562 8,950,474 c On May 1, 2024, the 2021 Note with an interest of 10% December 1, 2024 (i) reduction of conversion price to $ 0.08 105,000 50,000

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING	Issuances in the period January 1 and September 30, 2024 SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING Date # Shares Amount Price/Share Type Notice 1/01/2024 — $ — $ — 8/19/2024 g 19,221,026 4,139,126 0.215 conversion Common Stock affiliate 8/19/2024 d 8,973,405 160,950 0.018 exercise of warrant affiliate 8/19/2024 c 776,817 353,840 0.455 debt conversion affiliate 8/28/2024 g 22,370 14,820 0.662 conversion Common Stock affiliate 8/28/2024 g (100,000 ) (500 ) 0.005 conversion Common Stock affiliate 9/30/2024 28,893,618 $ 4,668,236 $ 0.162 Common Stock Number of shares of Common Stock issued and outstanding during the reporting period(s): Issuances in the period January 1 and September 30, 2023 (restated) Date # Shares Amount Price/Share Type Notice 1/01/2023 123,252,235 $ 8,515,682 $ 0.069 1/04/2023 a 93,750 30,000 0.320 private placement 1/04/2023 - — (30,000 ) — subscription 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 44,050 0.320 debt conversion 4/14/2023 c 6,763,562 2,164,340 0.320 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — warrants 5/15/2023 a 114,286 40,000 0.350 private placement 5/17/2023 b 522,138 67,878 0.130 convertible note 6/26/2023 b 803,292 104,428 0.130 convertible note 7/26/2023 a 500,000 100,000 0.200 private placement 8/21/2023 f 1,612,903 145,161 0.090 public offering 8/21/2023 c 1,600,000 193,000 0.120 debt conversion 8/25/2023 a 505,186 68,200 0.135 private placement 8/30/2023 b 1,109,861 144,282 0.130 convertible note 9/14/2023 c 5,824,741 830,026 0.143 debt conversion affiliate 9/19/2023 a 200,000 27,000 0.135 private placement 9/19/2023 a 370,370 50,000 0.135 private placement see Note 10 d 230,000 67,690 0.294 2021 Stock Plan affiliate see Note 10 d 481,000 73,102 0.152 2021 Stock Plan 9/30/2023 144,355,355 $ 13,058,476 $ 0.090 Issuances in the period January 1 and September 30, 2024 Date # Shares Amount Price/Share Type Notice 1/01/2024 145,642,333 $ 13,158,312 $ 0.090 1/17/2024 a 333,333 45,000 0.135 private placement 1/17/2024 - — (45,000 ) — subscription 1/18/2024 c 3,703,704 500,000 0.135 debt conversion 1/18/2024 c 3,599,289 485,904 0.135 debt conversion affiliate 1/19/2024 a (1,000,000 ) — — return to treasury 1/22/2024 c 4,356,778 — — exercise of warrant cashless 1/22/2024 b 8,950,474 1,163,562 0.130 convertible note 3/20/2024 b 906,618 100,000 0.110 convertible note 3/27/2024 c 3,705,808 385,404 0.104 debt conversion 4/04/2024 c 1,000,000 104,000 0.104 debt conversion 4/15/2024 b 479,192 62,295 0.130 convertible note 4/15/2024 a 173,077 18,000 0.104 private placement 4/19/2024 c 250,000 32,125 0.129 debt conversion 4/22/2024 a 194,553 25,000 0.128 private placement 5/16/2024 b 769,231 100,000 0.130 convertible note 5/20/2024 c 1,027,397 150,000 0.146 debt conversion 6/27/2024 a 212,766 20,000 0.094 private placement 8/19/2024 g (96,105,125 ) (4,139,126 ) 0.043 conversion Preferred Stock affiliate 8/28/2024 g (111,847 ) (14,820 ) 0.133 conversion Preferred Stock affiliate 8/28/2024 g 500,000 500 0.001 conversion Preferred Stock affiliate see Note 10 d 1,886,944 207,289 0.110 2021 Stock Plan affiliate see Note 10 d 1,764,123 187,607 0.106 2021 Stock Plan 9/30/2024 82,238,648 $ 12,546,052 $ 0.151 a The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. b The Common Stock underlying the Convertible Note(s) are currently eligible for resale under Rule 144. At the time of sale of the promissory note, the Company claimed an exemption from the registration requirements of the Securities Act for these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. c The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in Rule 3(a)(9) of the Securities Act. d The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. e The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in section 12(a) of the Securities Act. f The shares were issued after the Company filed a registration statement with the SEC, on Form S-1 g The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act. h The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 144 of the Securities Act.
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the Company’s Common Stock warrant activity in the nine months ended September 30, 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 a 800,000 0.20 5.0 Exercised — — — Forfeited/Cancelled — — — Outstanding as at September 30, 2023 1,342,030 $ 0.29 $ 4.1 Outstanding as at January 1, 2024 1,342,030 $ 0.29 $ 3.5 Granted a — — — Exercised — — — Forfeited/Cancelled — — — Outstanding as at September 30, 2024 1,342,030 $ 0.29 $ 3.0 a The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. A warrant agreement issued in 2019 for a total of 50,000 1,130,114 0.11 221,023
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information about stock warrants that are vested or expected to vest at September 30, 2024: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding and Exercisable Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value 1,342,030 $ 0.29 3.0 $ —

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS	The following table summarizes the Company’s granted and issued stock awards in the nine months ended September 30, 2024, and 2023: SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS Issuances under the 2021 Stock Plan in the period January 1 and September 30, 2023 Date # Shares Amount Price/Share Type Notice 1/01/2023 4,290,709 $ (97,272 ) (0.023 ) 4/19/2023 * 110,000 50,200 $ 0.456 stipend affiliate 4/19/2023 4,000 1,790 0.448 stipend 8/04/2023 * 120,000 17,490 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 9/30/2023 5,001,709 $ 43,520 $ 0.009 Issuances under the 2021 Stock Plan in the period January 1 and September 30, 2024 Date # Shares Amount Price/Share Type Notice 1/01/2024 5,288,687 $ 99,910 0.019 3/27/2024 * 211,269 30,000 $ 0.142 stipend affiliate 3/27/2024 72,423 10,284 0.142 stipend 3/27/2024 * 979,191 101,835 0.104 bonus affiliate 3/27/2024 1,570,808 158,164 0.104 bonus 3/27/2024 (50,000 ) — — return to treasury 4/19/2024 * 241,938 30,000 0.124 stipend affiliate 4/19/2024 86,246 10,694 0.124 stipend 8/14/2024 * 454,546 45,454 0.100 stipend affiliate 8/14/2024 84,646 8,465 0.100 stipend 9/30/2024 8,939,754 $ 494,806 $ 0.055 The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. * The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.
SCHEDULE OF STOCK OPTIONS ACTIVITY	The following table summarizes the Company’s stock option activity in the nine months ended September 30, 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 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (144,000 ) 0.001 0.32 0.11 Outstanding as of September 30, 2023 380,000 $ $ 0.001 0.95 $ 0.48 Outstanding as of January 1, 2024 335,000 $ 0.001 0.95 $ 0.62 Granted — — — Exercised — — — Options forfeited/cancelled (335,000 ) 0.001 0.95 0.62 Outstanding as of September 30, 2024 — $ — $ —

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	9 Months Ended
	Sep. 30, 2024
Noncontrolling Interest [Abstract]
SCHEDULE OF NON CONTROLLING INTEREST	SCHEDULE OF NON CONTROLLING INTEREST September 30, 2024 December 31, 2023 Net loss Subsidiary $ n/a $ (333,630 ) Net loss attributable to the non-controlling interest n/a 90,258 Net loss affecting Bioxytran n/a (243,372 ) Accumulated losses n/a (3,927,917 ) Accumulated losses attributable to the non-controlling interest n/a 841,836 Accumulated losses affecting Bioxytran n/a (3,086,081 ) Net equity non-controlling interest $ n/a $ (680,886 )

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED	The following table summarizes the fair market value of assets acquired and liabilities assumed as of the acquisition date: SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED October 25, 2024 Consideration Paid Common Stock – 3,389,169 0.109 $ 368,623 Preferred Stock – 28,467,564 0.543 15,481,377 Preferred Stock returned to Treasury - 14,085,410 (4,007,572 ) Total consideration $ 11,842,428 Assets acquired and liabilities assumed: Cash $ 396 Assumed Expenses 1,828 Intangible assets – amortized over 17 years 8,190,000 Goodwill 5,382,610 Deferred taxes (21%) (1,719,900 ) Loan from affiliate (12,506 ) Assumed value $ 11,842,428
SCHEDULE OF STOCKHOLDER’S EQUITY	SCHEDULE OF STOCKHOLDER’S EQUITY Issuance of Preferred Stock Date # Shares Amount Price/Share Type Notice 10/25/2024 c (13,287,985 ) $ (3,959,463 ) $ 0.298 return to treasury affiliate 10/25/2024 a 28,467,564 15,481,377 0.543 subsidiary acquisition affiliate 10/25/2024 b (714,949 ) $ (8,109 ) $ 0.011 see 2021 stock plan affiliate Issuance of Common Stock Date # Shares Amount Price/Share Type Notice 10/25/2024 a 3,389,169 $ 368,623 $ 0.109 subsidiary acquisition 10/25/2024 b 155,091 $ 15,044 $ 0.097 see 2021 stock plan Warrants (forfeited) Date # Warrants APIC Amount Price/Share Type Notice 10/22/2024 d (50,000 ) $ (21,606 ) $ 2.000 forfeiture Shares awarded (forfeited) under the 2021 Stock Plan Date # Shares Amount Price/Share Type Notice 10/25/2024 b * 412,380 $ 40,000 $ 0.097 stipend affiliate 10/25/2024 b 155,091 15,044 0.097 stipend 10/25/2024 c * (3,987,124 ) $ (48,109 ) $ 0.012 return to treasury affiliate a The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act. b The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act. c The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 144 of the Securities Act. d The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. * The shares were issued as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative)	9 Months Ended
	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 $ / shares shares	Sep. 30, 2023 $ / shares	Aug. 30, 2023 $ / shares shares	Aug. 30, 2023 ₨ / 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 authorized shares	300,000,000	300,000,000
Common stock par value | $ / shares	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value | $ / shares	$ 0.001	$ 0.001	$ 0.001
Common stock shares issued	82,238,648	145,642,333
Common stock shares outstanding	82,238,648	145,642,333
Preferred stock shares held	28,893,618
Pharmalectin (BVI), Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock authorized shares						50,000
Common stock par value | $ / shares						$ 1
Minority interest ownership percentage						100%
Pharmalectin India Pv tLtd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock authorized shares				50,000	50,000
Common stock par value | (per share)				$ 0.12	₨ 10
Common stock shares outstanding				41,020	41,020
Common stock shares outstanding round off				41,000	41,000
Common stock shares held, percentage				99.95%	99.95%
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock authorized shares							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	14,410,000
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock authorized shares								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	15,000,000
Common stock shares outstanding	15,000,000

SCHEDULE OF IMPACT OF RESTATEME

SCHEDULE OF IMPACT OF RESTATEMENT (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Assets
Total assets	$ 159,008			$ 189,043			$ 159,008	$ 189,043	$ 137,638
Liabilities and stockholders’ equity
Total liabilities	1,243,578			2,332,959			1,243,578	2,332,959	3,249,500
Stockholders’ equity
Preferred stock, $0.001 par value	28,894						28,894
Common stock, $0.001 par value	82,239			144,355			82,239	144,355	145,642
Additional paid-in capital	17,103,158			12,913,571			17,103,158	12,913,571	13,012,670
Non-controlling interest				(659,063)				(659,063)	(680,886)
Accumulated deficit	(18,298,861)			(14,542,779)			(18,298,861)	(14,542,779)	(15,589,288)
Total stockholders’ equity	(1,084,570)	$ (1,099,956)	$ (990,361)	(2,143,916)	$ (2,662,182)	$ (4,060,523)	(1,084,570)	(2,143,916)	(3,111,862)	$ (3,292,546)
Total liabilities and stockholders’ equity	159,008			189,043			159,008	189,043	137,638
Loss from operations	(346,204)			(985,465)			(1,739,380)	(2,793,386)
Loss of issuance				(91,686)				(91,686)
Total other (expense) income								(600,227)
Net loss	(392,374)			(1,127,655)			(1,867,737)	(3,393,613)
Net loss attributable to the non-controlling interest			13,324	34,777	764	32,894	13,324	68,435
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (392,374)	$ (661,710)	$ (800,329)	$ (1,092,878)	$ (1,447,218)	$ (785,083)	$ (1,854,413)	$ (3,325,178)
Loss per Common share, basic	$ 0			$ (0.01)			$ (0.01)	$ (0.03)
Loss per Common share, diluted	$ 0			$ (0.01)			$ (0.01)	$ (0.03)
Weighted average number of Common shares outstanding, basic	126,391,176			136,443,056			153,821,016	129,441,332
Weighted average number of Common shares outstanding, diluted	126,391,176			136,443,056			153,821,016	129,441,332
Adjustment to reconcile net loss to net cash used in operating activities								$ 91,686
Net cash used in operating activities							$ (98,047)	(682,749)
Net cash used in investing activities							(17,867)	(37,740)
Net cash provided by financing activities							124,500	505,361
Net change in cash							$ 8,586	(215,128)
Previously Reported [Member]
Assets
Total assets				$ 189,043				189,043	137,638
Liabilities and stockholders’ equity
Total liabilities				2,332,959				2,332,959	3,249,500
Stockholders’ equity
Preferred stock, $0.001 par value
Common stock, $0.001 par value				144,355				144,355	145,642
Additional paid-in capital				12,821,885				12,821,885	12,920,984
Non-controlling interest				(659,063)				(659,063)	(680,886)
Accumulated deficit				(14,451,093)				(14,451,093)	(15,497,602)
Total stockholders’ equity				(2,143,916)				(2,143,916)	(3,111,862)
Total liabilities and stockholders’ equity				189,043				189,043	137,638
Loss from operations								(2,793,386)
Loss of issuance
Total other (expense) income								(508,541)
Net loss								(3,301,927)
Net loss attributable to the non-controlling interest								68,435
NET LOSS ATTRIBUTABLE TO BIOXYTRAN								$ (3,233,492)
Loss per Common share, basic								$ (0.02)
Loss per Common share, diluted								$ (0.02)
Weighted average number of Common shares outstanding, basic								129,441,332
Weighted average number of Common shares outstanding, diluted								129,441,332
Adjustment to reconcile net loss to net cash used in operating activities
Net cash used in operating activities								(682,749)
Net cash used in investing activities								(37,740)
Net cash provided by financing activities								505,361
Net change in cash								(215,128)
Revision of Prior Period, Reclassification, Adjustment [Member]
Assets
Total assets
Liabilities and stockholders’ equity
Total liabilities
Stockholders’ equity
Preferred stock, $0.001 par value
Common stock, $0.001 par value
Additional paid-in capital				91,686				91,686	91,686
Non-controlling interest
Accumulated deficit				(91,686)				(91,686)	(91,686)
Total stockholders’ equity
Total liabilities and stockholders’ equity
Loss from operations
Loss of issuance								(91,686)
Total other (expense) income								(91,686)
Net loss								(91,686)
Net loss attributable to the non-controlling interest
NET LOSS ATTRIBUTABLE TO BIOXYTRAN								$ (91,686)
Loss per Common share, basic								$ (0.01)
Loss per Common share, diluted								$ (0.01)
Weighted average number of Common shares outstanding, basic
Weighted average number of Common shares outstanding, diluted
Adjustment to reconcile net loss to net cash used in operating activities								$ 91,686
Net cash used in operating activities
Net cash used in investing activities
Net cash provided by financing activities
Net change in cash

SCHEDULE OF IMPACT OF RESTATE_2

SCHEDULE OF IMPACT OF RESTATEMENT (Details) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, par value	$ 0.001	$ 0.001	$ 0.001

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Loss of issuance		$ 91,686		$ 91,686

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
Research and development expenses	$ 51,000	$ 316,129	$ 78,000	$ 604,771
Discount to market price rate	25%		25%
Promissory Notes [Member]
Short-Term Debt [Line Items]
Market price	$ 0.11		$ 0.11
Common stock shares issued upon conversion of debt			11,604,400
Shares issued upon exercise of warrants			928,352
Debt conversion, description			The 2021 Note carry an interest rate of 10% and is convertible at a fixed exercise price of $0.08/share.
Shares issued upon exercise of outstanding warrants	1,292,030		1,292,030
Additional shares for warrants	1,130,114		1,130,114
2021 Stock Plan [Member]
Short-Term Debt [Line Items]
Stock or options available for grant			26,712,247

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 34,672		$ 26,086
Working capital	1,207,907
Accumulated deficit	18,298,861	$ 14,542,779	$ 15,589,288
Proceeds from equity	63,000	505,361
Proceeds from issuance of convertible notes	$ 61,500

AFFILIATE TRANSACTIONS (Details

AFFILIATE TRANSACTIONS (Details Narrative) - Two Affiliated Companies [Member] - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
License Agreement [Member]
Related Party Transaction [Line Items]
Maintanence fees of license	$ 5,000
License fee	$ 10,000	$ 10,000
Loan Agreement [Member]
Related Party Transaction [Line Items]
Interest rate	8%
Loan amount	$ 140,588		$ 25,000
Accrued interest	$ 2,934		$ 0

SCHEDULE OF INTANGIBLES (Detail

SCHEDULE OF INTANGIBLES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized patent costs	$ 141,348	$ 123,480
Estimated Remaining Life (years)	2041 years
Accumulated amortization	$ (17,012)	(11,928)
Intangible assets, net	$ 124,336	$ 111,552

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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 ($)		Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Professional fees		$ 75,469	$ 70,895
Payroll Tax		4,332
401K		18,625
Other			1,658
Debt discount		(50,000)
Convertible note payable		805,000	1,900,000
Total current liabilities		1,243,578	3,249,500
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable affiliate	[1]	35,084	2,000
Interest	[2]	2,934
Un-issued share liability	[3]	40,000	515,904
Short term loan	[2]	140,588	25,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest		123,352	223,759
Un-issued share liability		10,194	510,284
Short term loan		$ 38,000
[1]As at September 30, 2024, there are $ 35,084 32,084 11,667 8,750 1,000 2,000 140,588 8 2,934 25,000 82,476 40,000 211,269 3,599,289 515,904

SCHEDULE OF ACCOUNTS PAYABLES_2

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (Parenthetical) - USD ($)		12 Months Ended
		Dec. 31, 2023	Sep. 30, 2024
Chief Financial Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Prepaid expenses		$ 2,000
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Affiliate accounts payable	[1]	2,000	$ 35,084
Short term loans	[2]	25,000	$ 140,588
Interest rate			8%
Interest	[2]		$ 2,934
Unissued shares liability	[3]	$ 515,904	40,000
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated payroll			32,084
Chief Financial Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated payroll			11,667
Chief Communications Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated payroll			8,750
Expense claims			$ 1,000
Three Board Members [Member]
Defined Benefit Plan Disclosure [Line Items]
Common stock shares award		211,269	82,476
Unissued shares liability			$ 515,904
Conversion of debt, shares		3,599,289
Four Board [Member]
Defined Benefit Plan Disclosure [Line Items]
Unissued shares liability			$ 40,000
[1]As at September 30, 2024, there are $ 35,084 32,084 11,667 8,750 1,000 2,000 140,588 8 2,934 25,000 82,476 40,000 211,269 3,599,289 515,904

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Interest payable			$ 223,759
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest payable		$ 2,934
Short term loans	[1]	140,588	25,000
Unissued shares liability	[2]	40,000	515,904
Accounts payable	[3]	$ 35,084	$ 2,000
[1]On September 30, 2024, the Company has a loan of $ 140,588 8 2,934 25,000 82,476 40,000 211,269 3,599,289 515,904 35,084 32,084 11,667 8,750 1,000 2,000

SCHEDULE OF OUTSTANDING CONVERT

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) - USD ($)			9 Months Ended
		May 01, 2024	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Total principal due						$ 1,900,000
Total debt discount
Total accrued interest						223,759
Total amount due						2,123,759
Debt discount
Amortized remaining debt discount			$ 55,000		$ 348,637
Private Placement, 2021 Note [Member]
Short-Term Debt [Line Items]
Total principal due			805,000	[1]		900,000	[2]
Total debt discount		$ (105,000)	(50,000)	[1]			[2]
Total accrued interest			123,352	[1]		63,814	[2]
Total amount due			878,352	[1]		963,814	[2]
Notes interest percentage		10%
Notes extended date		Dec. 01, 2024
Debt description		(i) reduction of conversion price to $0.08, and (ii) a debt discount of $105,000. At September 30, 2024, $50,000 of the debt discount remains to be amortized.
Debt conversion price		$ 0.08
Debt discount		$ 105,000	50,000	[1]			[2]
Amortized remaining debt discount			$ 50,000
2021 Note issued in exchange for prior Notes [Member]
Short-Term Debt [Line Items]
Total principal due	[3]					1,000,000
Total debt discount	[3]
Total accrued interest	[3]					159,945
Total amount due	[3]					1,159,945
Debt discount	[3]
[1]On May 1, 2024, the 2021 Note with an interest of 10% December 1, 2024 (i) reduction of conversion price to $ 0.08 105,000 50,000 1,045,150 119,850 200,000 1,675,849 1,000,000 1,163,562 163,562 8,950,474

SCHEDULE OF OUTSTANDING CONVE_2

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) (Parenthetical) - USD ($)		3 Months Ended				9 Months Ended			12 Months Ended
		Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2023		May 01, 2024
Short-Term Debt [Line Items]
Cash received						$ 61,500
Debt discount
Value issued for the conversion of notes payable		$ 162,295	$ 1,263,562	$ 144,282	$ 172,306
Interest paid in conversion of note payable						164,357		$ 51,588
Common Stock [Member]
Short-Term Debt [Line Items]
Value issued for the conversion of notes payable		$ 1,249	$ 9,857	$ 1,110	$ 1,325
Shares issued for the conversion of notes payable		1,248,423	9,857,092	1,109,861	1,325,430
Private Placement, 2021 Note [Member]
Short-Term Debt [Line Items]
Debt discount						50,000	[1]			[2]	$ 105,000
Value issued for the conversion of notes payable						$ 200,000
Private Placement, 2021 Note [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Shares issued for the conversion of notes payable						1,675,849
Private Placement, 2021 Note [Member] | Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Cash received									1,045,150
Debt discount									119,850
2021 Note issued in exchange for prior Notes [Member]
Short-Term Debt [Line Items]
Debt discount	[3]
Value issued for the conversion of notes payable						$ 1,163,562
Interest paid in conversion of note payable						$ 163,562
2021 Note issued in exchange for prior Notes [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Shares issued for the conversion of notes payable						8,950,474
2021 Note issued in exchange for prior Notes [Member] | Third Party [Member]
Short-Term Debt [Line Items]
New note issued									$ 1,000,000
[1]On May 1, 2024, the 2021 Note with an interest of 10% December 1, 2024 (i) reduction of conversion price to $ 0.08 105,000 50,000 1,045,150 119,850 200,000 1,675,849 1,000,000 1,163,562 163,562 8,950,474

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	May 01, 2024	Apr. 15, 2024	May 05, 2023	May 03, 2021	Mar. 15, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Aggregate principal amount						$ 1,900,000
Debt discount
Interest on notes						$ 223,759
Convertible Notes Payable [Member] | Two Thousand Twenty One Holder [Member]
Short-Term Debt [Line Items]
Debt discount	the conversion price was adjusted to the lower of (i) a fixed price of $0.08, or (ii) if the VWAP at the date of conversion is below $0.08, the conversion price will be reduced with 120% of the difference between fixed price and VWAP.		The conversion price was adjusted to the lower of (i) a fixed price of $0.13, or (ii) if the VWAP at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the difference between fixed price and VWAP.
Notes extended date	Dec. 01, 2024
Debt discount	$ 105,000
Debt conversion price	$ 0.08
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%
Four Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | Two Thousand Twenty One Holder [Member]
Short-Term Debt [Line Items]
Debt discount				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] | Two Thousand Twenty One Holder [Member]
Short-Term Debt [Line Items]
Interest rate			10%
Prepayment percentage			120%
Notes extended date			Apr. 30, 2024
Securities Purchase Agreement [Member] | Private Placement 2024 Note [Member]
Short-Term Debt [Line Items]
Aggregate principal amount					$ 61,500
Interest rate					8%
Debt conversion price					$ 0.13
Shares issued for the conversion of notes payable		479,192
Interest on notes		$ 795

SCHEDULE OF COMMON STOCK ISSUED

SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING (Details) - USD ($)																																			3 Months Ended					9 Months Ended
		Sep. 30, 2024	Aug. 28, 2024	Aug. 19, 2024	Jun. 27, 2024	May 20, 2024	May 16, 2024	Apr. 22, 2024	Apr. 19, 2024	Apr. 15, 2024	Apr. 04, 2024	Mar. 20, 2024	Jan. 27, 2024	Jan. 22, 2024	Jan. 19, 2024	Jan. 18, 2024	Jan. 17, 2024	Jan. 01, 2024	Sep. 19, 2023	Sep. 14, 2023	Aug. 30, 2023	Aug. 25, 2023	Aug. 21, 2023	Jul. 26, 2023	Jun. 26, 2023	May 17, 2023	May 15, 2023	May 10, 2023	Apr. 19, 2023	Apr. 18, 2023	Apr. 14, 2023	Feb. 10, 2023	Jan. 04, 2023	Jan. 01, 2023	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares				8,973,405
Amount																																			$ 63,000		$ 390,361	$ 65,000	$ 80,000
Stock Plan 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[1]								1,764,123																				481,000
Amount	[1]								$ 187,607																				$ 73,102
Share price	[1]								$ 0.106																				$ 0.152
Affiliated Entity [Member] | Stock Plan 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[1]								1,886,944																				230,000
Amount	[1]								$ 207,289																				$ 67,690
Share price	[1]								$ 0.110																				$ 0.294
Conversion Common Stock [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]		22,370	19,221,026
Amount	[2]		$ 14,820	$ 4,139,126
Share price	[2]		$ 0.662	$ 0.215
Exercise Of Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]													4,356,778
Amount	[3]
Share price	[3]
Exercise Of Warrant [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[1]			8,973,405
Amount	[1]			$ 160,950
Share price	[1]			$ 0.018
Debt Conversion [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]					1,027,397			250,000		1,000,000		3,705,808			3,703,704							1,600,000								137,656
Amount	[3]					$ 150,000			$ 32,125		$ 104,000		$ 385,404			$ 500,000							$ 193,000								$ 44,050
Share price	[3]					$ 0.146			$ 0.129		$ 0.104		$ 0.104			$ 0.135							$ 0.120								$ 0.320
Debt Conversion [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]			776,817												3,599,289				5,824,741											6,763,562
Amount	[3]			$ 353,840												$ 485,904				$ 830,026											$ 2,164,340
Share price	[3]			$ 0.455												$ 0.135					$ 0.143										$ 0.320
Conversion Common Stock One [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]		100,000
Amount	[2]		$ (500)
Share price	[2]		$ 0.005
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[4]				212,766			194,553		173,077							333,333		200,000			505,186		500,000			114,286			78,125		156,250	93,750
Amount	[4]				$ 20,000			$ 25,000		$ 18,000							$ 45,000		$ 27,000			$ 68,200		$ 100,000			$ 40,000			$ 25,000		$ 50,000	$ 30,000
Share price	[4]				$ 0.094			$ 0.128		$ 0.104							$ 0.135		$ 0.135			$ 0.135		$ 0.200			$ 0.350			$ 0.320		$ 0.320	$ 0.320
Subscription [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares
Amount																	$ (45,000)																$ (30,000)
Share price
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[5]
Amount	[5]																											$ 348,637
Share price	[5]
Convertible Debt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[6]						769,231			479,192		906,618		8,950,474							1,109,861				803,292	522,138
Amount	[6]						$ 100,000			$ 62,295		$ 100,000		$ 1,163,562							$ 144,282				$ 104,428	$ 67,878
Share price	[6]						$ 0.130			$ 0.130		$ 0.110		$ 0.130							$ 0.130				$ 0.130	$ 0.130
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[7]																						1,612,903
Amount	[7]																						$ 145,161
Share price	[7]																						$ 0.090
Private Placement One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[4]																		370,370
Amount	[4]																		$ 50,000
Share price	[4]																		$ 0.135
Return to Treasury [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[4]														1,000,000
Amount	[4]
Share price	[4]
Conversion Preferred Stock [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]		111,847	96,105,125
Amount	[2]		$ (14,820)	$ (4,139,126)
Share price	[2]		$ 0.133	$ 0.043
Conversion Preferred Stock One [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]		500,000
Amount	[2]		$ 500
Share price	[2]		$ 0.001
Preferred Stock Issued and Outstanding [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares		28,893,618																																123,252,235
Amount		$ 4,668,236																																$ 8,515,682
Share price		$ 0.162																																$ 0.069						$ 0.162
Common Stock Issued and Outstanding [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares																		145,642,333																						82,238,648	144,355,355
Amount																		$ 13,158,312																						$ 12,546,052	$ 13,058,476
Share price		$ 0.151																$ 0.090																			$ 0.090			$ 0.151	$ 0.090
[1]The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act.[2]The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act.[3]The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in Rule 3(a)(9) of the Securities Act.[4]The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act.[5]The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption in section 12(a) of the Securities Act.[6]The Common Stock underlying the Convertible Note(s) are currently eligible for resale under Rule 144. At the time of sale of the promissory note, the Company claimed an exemption from the registration requirements of the Securities Act for these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act.[7]The shares were issued after the Company filed a registration statement with the SEC, on Form S-1

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of Warrants Oustanding, balance		1,342,030	542,030	542,030
Weighted Average Exercise Price, Balance		$ 0.29	$ 0.42	$ 0.42
Weighted- Average Remaining Expected Term, Balance		3 years	4 years 1 month 6 days	3 years 6 months	4 years 1 month 6 days
Number of Warrants, Granted	[1]		800,000
Weighted Average Exercise Price, Granted	[1]		$ 0.20
Weighted- Average Remaining Expected Term, Granted	[1]		5 years
Number of Warrants, Exercised
Weighted Average Exercise Price, Exercised
Number of Warrants, Forfeited/Cancelled
Weighted Average Exercise Price, Forfeited/Canceled
Number of Warrants Oustanding, Balance		1,342,030	1,342,030	1,342,030	542,030
Weighted Average Exercise Price, Balance		$ 0.29	$ 0.29	$ 0.29	$ 0.42
[1]The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act.

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant exercise price		$ 0.20
Warrant Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant issued			50,000
Warrant exercised, shares issued	$ 1,130,114
Warrant exercise price	$ 0.11
Warrant cashless exercised, shares issued	221,023

SCHEDULE OF WARRANT OUTSTANDING

SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 0.29	$ 0.29	$ 0.29	$ 0.42
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years	4 years 1 month 6 days	3 years 6 months	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
Warrants Outstanding, Aggregate Intrinsic Value

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized	300,000,000		300,000,000
Preferred stock, shares authorized	50,000,000		50,000,000
Preferred stock voting rights	Each share of Preferred Stock has the voting power of ten (10) shares of Common Stock, and can at any time be converted into five (5), shares of Common Stock. The number of shares of Preferred Stock issued and outstanding during the reporting period(s)
Warrants awarded, shares		800,000
Warrant term		5 years
Warrants exercisable		$ 0.20
Warrants outstanding, aggregate intrinsic value	$ 0
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercisable, weighted average remaining contractual life	3 years
Convertible Debt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Refinancing convertible note price		$ 0.436
Warrants value		$ 348,637

SCHEDULE OF GRANTED AND ISSUED

SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS (Details) - USD ($)										3 Months Ended					9 Months Ended
		Aug. 19, 2024	Aug. 14, 2024	Apr. 19, 2024	Mar. 27, 2024	Jan. 01, 2024	Aug. 04, 2023	Apr. 19, 2023	Jan. 01, 2023	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares		8,973,405
Amount										$ 63,000		$ 390,361	$ 65,000	$ 80,000
2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares						5,288,687			4,290,709						8,939,754	5,001,709
Amount						$ 99,910			$ 97,272						$ 494,806	$ (43,520)
Share price						$ 0.019			$ 0.023			$ 0.009			$ 0.055	$ 0.009
2021 Stock Plan [Member] | Return to Treasury [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares					50,000
2021 Stock Plan [Member] | Stipend [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares			84,646	86,246	72,423		477,000	4,000
Amount			$ 8,465	$ 10,694	$ 10,284		$ 71,312	$ 1,790
Share price			$ 0.100	$ 0.124	$ 0.142		$ 0.150	$ 0.448
2021 Stock Plan [Member] | Stipend [Member] | Affiliated Entity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares	[1]		454,546	241,938	211,269		120,000	110,000
Amount	[1]		$ 45,454	$ 30,000	$ 30,000		$ 17,490	$ 50,200
Share price	[1]		$ 0.100	$ 0.124	$ 0.142		$ 0.150	$ 0.456
2021 Stock Plan [Member] | Bonus [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares					1,570,808
Amount					$ 158,164
Share price					$ 0.104
2021 Stock Plan [Member] | Bonus [Member] | Affiliated Entity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares	[1]				979,191
Amount	[1]				$ 101,835
Share price	[1]				$ 0.104
[1]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
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	$ 0.44
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	(335,000)	(144,000)
Weighted Average Exercise Price per Share, Options forfeited/cancelled	$ 0.62	$ 0.11
Number of Options, Outstanding Balance		380,000
Exercise Price per Share, Outstanding Balance
Weighted Average Exercise Price per Share, Outstanding balance		$ 0.48
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	0.001	0.001
Exercise Price per Share, Outstanding Balance		0.001
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	$ 0.95	0.32
Exercise Price per Share, Outstanding Balance		$ 0.95

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)				9 Months Ended
	Jan. 01, 2024	Jan. 01, 2023	Jan. 15, 2021	Sep. 30, 2024	Sep. 30, 2023	Jan. 15, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares available for grant				26,712,247
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares					380,000		335,000	524,000
Number of common stock, forfeited				335,000	144,000
Additional stock options granted
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						30,028,314
Options outstanding number of shares	5,288,687	4,290,709		8,939,754	5,001,709
Options granted, value	$ 99,910	$ 97,272		$ 494,806	$ 43,520
Stock based compensation expense				$ 404,807	$ 157,268
2021 Stock Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares	335,000	524,000		0	380,000
Options granted, value	$ 155,505	$ 173,362			$ 161,297
Number of common stock, forfeited				335,000	144,000
Additional stock options granted				0	0
Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common stock, forfeited				155,505	12,065

SCHEDULE OF NON CONTROLLING INT

SCHEDULE OF NON CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 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	$ 34,777	$ 764	$ 32,894	$ 13,324	$ 68,435
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss Subsidiary								$ (333,630)
Net loss attributable to the non-controlling interest								90,258
Net loss affecting Bioxytran								(243,372)
Accumulated losses								(3,927,917)
Accumulated losses attributable to the non-controlling interest								841,836
Accumulated losses affecting Bioxytran								(3,086,081)
Net equity non-controlling interest								$ (680,886)

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - shares	Aug. 19, 2024	Sep. 30, 2024	Dec. 31, 2023	Nov. 15, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding		82,238,648	145,642,333
Shares issued	8,973,405
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding		15,000,000
Pharmalectin, Inc. [Member] | Joint Venture Aggrement [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding				15,000,000
Percentage of oustanding shares				17.50%
Common stock, shares outstanding	14,410,000
Percentage of shares exchanged	49%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Sep. 30, 2024 USD ($)
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 50,000

SCHEDULE OF FAIR MARKET VALUE O

SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - Subsequent Event [Member]	Oct. 25, 2024 USD ($)
Subsequent Event [Line Items]
Total consideration	$ 11,842,428
Cash	396
Assumed Expenses	1,828
Intangible assets – amortized over 17 years	8,190,000
Goodwill	5,382,610
Deferred taxes (21%)	(1,719,900)
Loan from affiliate	(12,506)
Assumed value	11,842,428
Common Stock [Member]
Subsequent Event [Line Items]
Total consideration	368,623
Preferred Stock [Member]
Subsequent Event [Line Items]
Total consideration	15,481,377
Treasury Stock, Preferred [Member]
Subsequent Event [Line Items]
Total consideration	$ (4,007,572)

SCHEDULE OF FAIR MARKET VALUE_2

SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) (Parenthetical) - $ / shares	Oct. 25, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Subsequent Event [Line Items]
Common stock, shares authorized		300,000,000	300,000,000
Common stock, par value		$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized		50,000,000	50,000,000
Preferred stock, par value		$ 0.001	$ 0.001	$ 0.001
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, shares authorized	3,389,169
Common stock, par value	$ 0.109
Preferred stock, shares authorized	28,467,564
Preferred stock, par value	$ 0.543
Preferred stock returned to treasury authorized	14,085,410

SCHEDULE OF STOCKHOLDER_S EQUIT

SCHEDULE OF STOCKHOLDER’S EQUITY (Details) - USD ($)											3 Months Ended					9 Months Ended
		Oct. 25, 2024	Aug. 19, 2024	Aug. 14, 2024	Apr. 19, 2024	Mar. 27, 2024	Jan. 01, 2024	Aug. 04, 2023	Apr. 19, 2023	Jan. 01, 2023	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Oct. 22, 2024
Subsequent Event [Line Items]
Shares			8,973,405
Amount											$ 63,000		$ 390,361	$ 65,000	$ 80,000
Share price													$ 0.20				$ 0.20
2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares							5,288,687			4,290,709						8,939,754	5,001,709
Amount							$ 99,910			$ 97,272						$ 494,806	$ (43,520)
Share price							$ 0.019			$ 0.023			$ 0.009			$ 0.055	$ 0.009
Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares				84,646	86,246	72,423		477,000	4,000
Amount				$ 8,465	$ 10,694	$ 10,284		$ 71,312	$ 1,790
Share price				$ 0.100	$ 0.124	$ 0.142		$ 0.150	$ 0.448
Subsequent Event [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Share price	[1],[2]	$ 0.097
Shares	[1]	$ 155,091
Amount	[1]	15,044
Common Stock [Member]
Subsequent Event [Line Items]
Shares											580,396	(1,000,000)	3,188,459	192,411	250,000
Amount											$ 580	$ (1,000)	$ 3,188	$ 192	$ 250
Affiliated Entity [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares	[3]			454,546	241,938	211,269		120,000	110,000
Amount	[3]			$ 45,454	$ 30,000	$ 30,000		$ 17,490	$ 50,200
Share price	[3]			$ 0.100	$ 0.124	$ 0.142		$ 0.150	$ 0.456
Affiliated Entity [Member] | Subsequent Event [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares	[1],[2]	$ 412,380
Amount	[1],[2]	40,000
Return to Treasury [Member] | Affiliated Entity [Member] | Subsequent Event [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Share price	[2],[4]	$ 0.012
Shares	[2],[4]	$ 3,987,124
Amount	[2],[4]	48,109
Return to Treasury [Member] | Affiliated Entity [Member] | Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[4]	(13,287,985)
Amount	[4]	$ (3,959,463)
Share price	[4]	$ 0.298
Subsidiary Acquisition [Member] | Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[5]	3,389,169
Amount	[5]	$ 368,623
Share price	[5]	$ 0.109
Subsidiary Acquisition [Member] | Affiliated Entity [Member] | Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[5]	28,467,564
Amount	[5]	$ 15,481,377
Share price	[5]	$ 0.543
2021 Stock Plan [Member] | Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[1]	155,091
Amount	[1]	$ 15,044
Share price	[1]	$ 0.097
2021 Stock Plan [Member] | Affiliated Entity [Member] | Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[1]	(714,949)
Amount	[1]	$ (8,109)
Share price	[1]	$ 0.011
Forfeiture [Member] | Warrant [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[6]																	(50,000)
Amount	[6]																	$ (21,606)
Share price	[6]																	$ 2
[1]The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act.[2]The shares were issued as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[3]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[4]The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 144 of the Securities Act.[5]The Company claims an exemption from the registration requirements of the Securities Act pursuant to the Exchange Exemption under Rule 145 of the Securities Act.[6]The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 25, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Oct. 05, 2017
Subsequent Event [Line Items]
Common stock, shares authorized		300,000,000	300,000,000
Common stock, par value		$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized		50,000,000	50,000,000
Preferred stock, par value		$ 0.001	$ 0.001	$ 0.001
Common stock, shares outstanding		82,238,648	145,642,333
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, shares authorized	3,389,169
Common stock, par value	$ 0.109
Preferred stock, shares authorized	28,467,564
Preferred stock, par value	$ 0.543
Book value	$ 11,842,428
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 8,190,000
NDPD Pharma Inc [Member]
Subsequent Event [Line Items]
Acquisition of shares	14,085,410
Common stock, shares authorized					95,000,000
Common stock, par value					$ 0.0001
Preferred stock, shares authorized					5,000,000
Preferred stock, par value					$ 0.0001
Fair market value	$ 7,660,000
Book value	$ 4,007,572
Royalty percentage	33%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 8,190,000
NDPD Pharma Inc [Member] | Stock Purchase Agreement [Member] | Non Affiliates [Member]
Subsequent Event [Line Items]
Acquisition of shares	3,389,169
NDPD Pharma Inc [Member] | Stock Purchase Agreement [Member] | Affiliates [Member]
Subsequent Event [Line Items]
Acquisition of shares	28,467,564
NDPD Pharma Inc [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Issued and outstanding shares of common stock	100%
Common stock, shares outstanding	15,000,000
NDPD Pharma Inc [Member] | Subsequent Event [Member] | Stock Purchase Agreement [Member]
Subsequent Event [Line Items]
Issued and outstanding shares of common stock	100%