Bioxytran (BIXT) 424B4 18 Feb 25 Prospectus supplement with pricing info Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Cover [Abstract]
Document Type	424B4
Amendment Flag	false
Entity Registrant Name	BIOXYTRAN, INC.
Entity Central Index Key	0001445815

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 34,672	$ 26,086	$ 295,401
Total current assets	34,672	26,086	295,401
Capitalized patent costs, net	124,336	113,296	75,535
Total fixed assets	124,336	113,296
Total assets	159,008	139,382	370,936
Current liabilities:
Accounts payable and accrued expenses		302,681	753,824
Accounts payable and accrued operative expenses	98,426	78,922
Loan from affiliates		25,000
Convertible notes payable, net of premium and discount	755,000	1,900,000	2,165,000
Total current liabilities	1,243,578	3,244,238	3,667,911
Total liabilities	1,243,578	3,244,238	3,667,911
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	144,642	123,346
Additional paid-in capital		13,085,715	8,397,109
Additional paid-in capital Common Stock	17,208,572	13,130,715
Shares to be issued		45,000
Non-controlling interest		(680,886)	(590,628)
Accumulated deficit	(18,404,275)	(15,699,327)	(11,226,802)
Total stockholders’ deficit	(1,084,570)	(3,104,856)	(3,296,975)
Total liabilities and stockholders’ deficit	159,008	139,382	370,936
Related Party [Member]
Current liabilities:
Accounts payable affiliate	35,084	2,000	709,727
Un-issued shares liability affiliate	40,000	507,242	38,400
Accrued interest affiliate	2,934
Short term loan affiliate	140,588	25,000
Nonrelated Party [Member]
Current liabilities:
Un-issued shares liability affiliate	10,194	507,315	$ 960
Accrued interest affiliate	123,352	223,759
Short term loan affiliate	$ 38,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	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	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000		300,000,000
Common stock, shares issued	82,238,648	145,642,333		123,345,985
Common stock, shares outstanding	82,238,648	145,642,333		123,345,985
Previously Reported [Member]
Common stock, shares issued		144,642,333
Common stock, shares outstanding		144,642,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - 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	Dec. 31, 2022
Operating expenses:
Research and development	$ 51,000	$ 316,129	$ 78,000	$ 604,771	$ 1,149,209	$ 1,277,768
General and administrative	153,886	232,778	763,425	888,788	1,403,324	834,679
General and administrative affiliate	102,447	298,000	488,523	1,138,130	1,247,679	324,094
Compensation Expense	8,416	81,318	187,517	82,561
Compensation Expense affiliate	30,455	57,240	217,290	75,677
Total operating expenses	346,204	985,465	1,734,755	2,789,927	3,800,212	2,436,541
Loss from operations	(346,204)	(985,465)	(1,734,755)	(2,789,927)	(3,800,212)	(2,436,541)
Other expenses:
Other income						300,000
Loss of issuance					(212,458)
Loss on issuance		(120,772)		(212,458)
Interest expense	(17,845)	(48,701)	(63,950)	(155,399)	(193,191)	(207,117)
Interest expense affiliate	(1,809)		(4,324)
Amortization of IP	(1,516)	(1,803)	(5,083)	(4,505)	(8,285)	(3,644)
Debt discount amortization and issuance of warrants	(25,000)		(55,000)	(348,637)	(348,637)	(319,204)
Total other income (expenses)	(46,170)	(171,276)	(128,357)	(720,999)	(762,571)	(229,965)
Net loss before provision for income taxes	(392,374)	(1,156,741)	(1,863,112)	(3,510,926)	(4,562,783)	(2,666,506)
Provision for income taxes
NET LOSS	(392,374)	(1,156,741)	(1,863,112)	(3,510,926)	(4,562,783)	(2,666,506)
Net loss attributable to the non-controlling interest		34,777		68,435	90,258	193,372
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (392,374)	$ (1,121,964)	$ (1,863,112)	$ (3,442,491)	$ (4,472,525)	$ (2,473,134)
Loss per Common share, basic	$ 0	$ (0.01)	$ (0.01)	$ (0.03)	$ (0.03)	$ (0.02)
Loss per Common share, diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.03)	$ (0.03)	$ (0.02)
Weighted average number of Common shares outstanding, basic	126,391,176	136,443,056	153,821,016	129,441,332	133,973,352	112,712,305
Weighted average number of Common shares outstanding, diluted	126,391,176	136,443,056	153,821,016	129,441,332	133,973,352	112,712,305

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Common Stock [Member] Previously Reported [Member]	Common Stock [Member] As Restated [Member]	Preferred Stock [Member]	Preferred Stock [Member] Previously Reported [Member]	Preferred Stock [Member] As Restated [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Previously Reported [Member]	Additional Paid-in Capital [Member] As Restated [Member]	Shares To Be Issued [Member]	Retained Earnings [Member]	Retained Earnings [Member] Previously Reported [Member]	Retained Earnings [Member] As Restated [Member]	Noncontrolling Interest [Member]	Noncontrolling Interest [Member] Previously Reported [Member]	Noncontrolling Interest [Member] As Restated [Member]	Total	Previously Reported [Member]	As Restated [Member]
Balance at Dec. 31, 2021	$ 110,841						$ 5,881,876				$ (8,753,668)			$ (397,256)			$ (3,158,207)
Balance, shares at Dec. 31, 2021	110,840,998
Stock subscription	$ 1,650						676,350										678,000
Stock subscription, shares	1,650,000
Shares issued affiliates - 2021 Plan	$ 280						45,560										45,840
Shares issued affiliates - 2021 Plan, shares	280,000
Stock transactions	$ 354						92,828										93,182
Stock transactions, shares	354,000
Convertible note	$ 6,081						1,514,300										1,520,381
Convertible note, shares	6,081,484
Issuance of warrants							190,335										190,335
Conversion of warrants	$ 4,140						(4,140)
Conversion of warrants, shares	4,139,503
Net loss attr to the non-contr int.														(193,372)			(193,372)	$ (193,372)	$ (193,372)
Net loss											(2,473,134)						(2,473,134)	(2,463,932)	(2,473,134)
Balance at Dec. 31, 2022	$ 123,346	$ 123,252					8,397,109	$ 8,392,430			(11,226,802)	$ (11,217,600)		(590,628)	$ (590,628)		(3,296,975)	(3,292,546)	(3,296,975)
Balance, shares at Dec. 31, 2022	123,345,985	123,252,235
Stock transactions		$ 250						79,750										80,000
Stock transactions, shares	250,000
Net loss attr to the non-contr int.															(32,894)			(32,894)
Net loss												(780,654)						(780,654)
Balance at Mar. 31, 2023	$ 123,502						8,472,180				(11,998,254)			(623,522)			(4,026,094)
Balance, shares at Mar. 31, 2023	123,502,235
Balance at Dec. 31, 2022	$ 123,346	$ 123,252					8,397,109	8,392,430			(11,226,802)	(11,217,600)		(590,628)	(590,628)		(3,296,975)	(3,292,546)	(3,296,975)
Balance, shares at Dec. 31, 2022	123,345,985	123,252,235
Net loss attr to the non-contr int.																	(68,435)	(68,435)
Net loss																	(3,442,491)	(3,233,492)
Balance at Sep. 30, 2023		$ 144,355						12,913,571				(14,659,868)			(659,063)			(2,143,918)
Balance, shares at Sep. 30, 2023		144,355,355
Balance at Dec. 31, 2022	$ 123,346	$ 123,252					8,397,109	8,392,430			(11,226,802)	(11,217,600)		(590,628)	(590,628)		(3,296,975)	(3,292,546)	(3,296,975)
Balance, shares at Dec. 31, 2022	123,345,985	123,252,235
Stock subscription	$ 3,537						501,824										505,361
Stock subscription, shares	3,537,120
Shares issued affiliates - 2021 Plan	$ 463						105,144										105,607
Shares issued affiliates - 2021 Plan, shares	463,163
Stock transactions	$ 535						81,986										82,521
Stock transactions, shares	534,815
Convertible note	$ 2,435						314,153										316,588
Convertible note, shares	2,435,291
Issuance of warrants							348,637										348,637
Net loss attr to the non-contr int.														(90,258)			(90,258)	(90,258)	(90,258)
Net loss											(4,472,525)						(4,472,525)	(4,280,002)	(4,472,525)
Cash stock subscription										45,000							45,000
Shares issued for the conversion of accounts payable affiliates	$ 12,588						3,100,141										3,112,729
Shares issued for the conversion of accounts payable affiliates, shares	12,588,303
Shares issued for the conversion of accounts payable	$ 1,738						236,721										238,459
Shares issued for the conversion of accounts payable, shares	1,737,656
Balance at Dec. 31, 2023	$ 144,642		$ 144,642				13,085,715		$ 13,130,715	45,000	(15,699,327)		$ (15,699,327)	(680,886)		$ (680,886)	(3,104,856)	(3,111,862)	(3,104,856)
Balance, shares at Dec. 31, 2023	144,642,333	144,642,333
Balance at Mar. 31, 2023	$ 123,502						8,472,180				(11,998,254)			(623,522)			(4,026,094)
Balance, shares at Mar. 31, 2023	123,502,235
Stock transactions	$ 192						64,808										65,000
Stock transactions, shares	192,411
Convertible note	$ 1,325						170,981										172,306
Convertible note, shares	1,325,430
Issuance of warrants							348,637										348,637
Net loss attr to the non-contr int.														(764)			(764)
Net loss											(1,539,650)						(1,539,650)
Issuance stock plan affiliate	$ 110						51,027										51,137
Issuance stock plan affiliate, shares	110,000
Issuance stock plan other	$ 4						1,819										1,823
Issuance stock plan other, shares	4,000
Conversion of debt affiliate	$ 6,764						2,247,433										2,254,197
Conversion of debt affiliate, shares	6,763,562
Conversion of debt other	$ 138						45,741										45,879
Conversion of debt other, shares	137,656
Balance at Jun. 30, 2023	$ 132,035						11,402,626				(13,537,904)			(624,286)			(2,627,529)
Balance, shares at Jun. 30, 2023	132,035,294
Stock transactions	$ 3,188						387,173										390,361
Stock transactions, shares	3,188,459
Convertible note	$ 1,110						143,172										144,282
Convertible note, shares	1,109,861
Net loss attr to the non-contr int.														(34,777)			(34,777)
Net loss											(1,121,964)						(1,121,964)
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						852,287										858,112
Conversion of debt affiliate, shares	5,824,741
Conversion of debt other	$ 1,600						191,400										193,000
Conversion of debt other, shares	1,600,000
Balance at Sep. 30, 2023		$ 144,355						$ 12,913,571				$ (14,659,868)			$ (659,063)			(2,143,918)
Balance, shares at Sep. 30, 2023		144,355,355
Convertible note	$ 30,000
Balance at Dec. 31, 2023	$ 144,642		144,642				13,085,715		13,130,715	45,000	(15,699,327)		(15,699,327)	(680,886)		(680,886)	(3,104,856)	(3,111,862)	(3,104,856)
Balance, shares at Dec. 31, 2023	144,642,333	144,642,333
Stock subscription			333						(333)
Stock subscription, shares	333,333
Convertible note			9,857						1,253,705										1,263,562
Convertible note, shares	9,857,092
Net loss attr to the non-contr int.																(13,324)			(13,324)
Net loss													(795,766)						(795,766)
Issuance stock plan affiliate			1,191						122,253										123,444
Issuance stock plan affiliate, shares	1,190,460
Issuance stock plan other			1,643						163,566										165,209
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
Exercise of warrants			4,357						(4,357)
Exercise of warrants, shares	4,356,778
Balance at Mar. 31, 2024	$ 173,032						16,025,848				(16,495,093)			(694,210)			(990,423)
Balance, shares at Mar. 31, 2024	173,032,028
Balance at Dec. 31, 2023	$ 144,642		$ 144,642				13,085,715		$ 13,130,715	$ 45,000	(15,699,327)		$ (15,699,327)	(680,886)		$ (680,886)	(3,104,856)	$ (3,111,862)	$ (3,104,856)
Balance, shares at Dec. 31, 2023	144,642,333	144,642,333
Net loss attr to the non-contr int.
Net loss																	(1,863,112)
Balance at Sep. 30, 2024	$ 82,239			$ 28,894			17,208,572				(18,404,275)						(1,084,570)
Balance, shares at Sep. 30, 2024	82,238,648			28,893,618
Balance at Mar. 31, 2024	$ 173,032						16,025,848				(16,495,093)			(694,210)			(990,423)
Balance, shares at Mar. 31, 2024	173,032,028
Stock transactions	$ 580						62,420										63,000
Stock transactions, shares	580,396
Convertible note	$ 1,249						161,046										162,295
Convertible note, shares	1,248,423
Net loss											(661,648)						(661,648)
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
Conversion of debt	$ 2,277						283,848										286,125
Conversion of debt, shares	2,277,397
Balance at Jun. 30, 2024	$ 177,416						16,573,579				(17,156,741)			(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			$ 17,208,572				$ (18,404,275)						$ (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 - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,863,112)	$ (3,510,926)	$ (4,562,783)	$ (2,666,506)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount amortization, incl. issuance of warrants	55,000	348,637	348,637	319,204
Amortization of IP	5,083	4,505	8,285	3,644
Stock-based compensation	187,517	82,561	88,100	139,982
Stock-based compensation affiliate	217,290	75,677	89,321	38,400
Loss on issuance		212,458
Interest paid for note conversion	164,357	51,588	51,588	53,371
Changes in operating assets and liabilities:
Shares due for debt conversion			500,000
Shares due for debt conversion affiliates			485,904
Accounts payable and accrued expenses	628,627	(213,202)	(214,429)	129,508
Accounts payable affiliate	505,447	2,265,953	2,430,002	178,727
Net cash used in operating activities	(99,791)	(682,749)	(775,375)	(1,803,670)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles	(16,123)	(37,740)	(44,301)	(32,247)
Net cash used in investing activities	(16,123)	(37,740)	(44,301)	(32,247)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of convertible notes payable	61,500			1,380,960
Proceeds from unissued stock sale			45,000
Proceeds from stock sales	63,000	505,361	505,361	678,000
Net cash provided by financing activities	124,500	505,361	550,361	2,058,960
Net increase (decrease) in cash	8,586	(215,128)	(269,315)	223,043
Cash, beginning of period	26,086	295,401	295,401	72,358
Cash, end of period	34,672	80,273	26,086	295,401
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid		52,425	52,425	104,850
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES
Issuance of warrants		348,637	348,637	190,335
Forfeiture of warrants				(6,763)
Debt discount on convertible note	55,000			128,859
Common shares issued for the conversion of principal and accrued interest	1,425,857	316,588	316,588	1,520,371
Common shares issued for the conversion of accounts payable	1,171,529		3,100,141
Common shares issued for the conversion of accounts payable affiliate	$ 839,744		$ 236,721

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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. NDPD Pharma, Inc. (“NDPD”) is a subsidiary focused on prototyping and development of specialized equipment for pharmaceutical manufacturing, and in the development of carbohydrate molecules deriving from partially hydrolyzed guar gum (“PHGG”). 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 NDPD Pharma 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 100 14,085,410 4,007,572 15,000,000 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.	NOTE 1 – BACKGROUND AND ORGANIZATION Business Operations Bioxytran, Inc. (the “Company”) is a clinical-stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address hypoxia in humans, which is a lack of oxygen to tissues, in a safe and efficient manner. If it is not addressed, lack of oxygen to tissues, or hypoxia, results in necrosis, which is the death of cells comprising body tissue. Necrosis cannot be reversed. Our lead drug candidate, code named BXT-25, is an oxygen-carrying small molecule consisting of bovine hemoglobin stabilized with a co-polymer with intended applications to include treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s initial focus is the treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s approach potentially will result in the creation of safe drug alternatives to existing therapies for effectively addressing hypoxic conditions in humans. Our drug development efforts are guided by specialists in co-polymer chemistry and other disciplines, and we intend to supplement our efforts with input from a scientific and medical advisory board whose members are leading physicians. Our Subsidiary, Pharmalectin, Inc. (“Pharmalectin” or the “Subsidiary”) is pursuing their work with a candidate named, ProLectin, a complex polysaccharide derived from pectin that binds to, and blocks the activity of galectin-1, a type of galectin. Galectins are a member of a family of proteins in the body called lectins. These proteins interact with carbohydrate sugars located in, on the surface of, and in between cells. This interaction causes the cells to change behavior, including cell movement, multiplication, and other cellular functions. The interactions between lectins and their target carbohydrate sugars occur via a carbohydrate recognition domain, or CRD, within the lectin. Galectins are a subfamily of lectins that have a CRD that bind specifically to se. Galectins have a broad range of functions, including regulation of cell survival and adhesion, promotion of cell-to-cell interactions, growth of blood vessels, regulation of the immune response and inflammation. During viral infections galectins are upregulated and downregulated based on the type of virus. Our Foreign Subsidiary, Pharmalectin (BVI), Inc. (“Pharmalectin BVI”) is the owner and custodian of the Company’s Copyrights, Trade Marks and Patents. Our subsidiary, Pharmalectin India Pvt Ltd. (“Pharmalectin India”) is managing the Company’s local clinical research and trials, and holds the local rights to commercialization. Organization Bioxytran, Inc. was organized on October 5, 2017, as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 authorized Common shares with a par value of $ 0.0001 , and 5,000,000 Preferred shares with a par value of $ 0.0001 . On September 21, 2018, the Company went under a reorganization in the form of a reverse merger and is currently registered as a Nevada corporation with a taxing structure for U.S. federal and state income tax as a C-Corporation with 300,000,000 authorized Common shares with a par value of $ 0.001 , and 50,000,000 Preferred shares with a par value of $ 0.001 . Our Convertible Preferred Stock has a par value of $0.001 per share. The preferred shares can at any time be converted into shares of Common Stock at a 1:5 basis, and carry a voting-power of an “as if converted” basis multiplied by a factor of two. Pharmalectin was organized on October 5, 2017, as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 29,410,000 15,000,000 51 14,410,000 49 1,358,466 1.18864 Pharmalectin BVI was organized on March 17, 2022 as a British Virgin Islands (BVI) Business Corporation with a BVI corporate taxing structure with 50,000 1.00 50,000 Pharmalectin India was organized on August 30, 2022 as an Indian Business Corporation with an India corporate taxing structure with 50,000 10 41,020 41,000 99.95 Basis of Presentation The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) in all material respects and have been consistently applied in preparing the accompanying consolidated financial statements. The Company has not earned any revenue from operations since inception. The Company chose December 31 st Principles of Consolidation The accompanying consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation, its majority owned subsidiary, Pharmalectin, Inc. of Delaware (collectively, the “Company”), as well as its wholly owned subsidiaries, Pharmalectin (BVI), Inc of British Virgin Islands and Pharmalectin India Pvt Ltd. All intercompany accounts have been eliminated upon consolidation.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 number 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 December 31, 2023 As Previously Restatement As Restated Assets Adjustments 1744 1744 Total assets $ 137,638 $ 1,744 $ 139,382 Liabilities Adjustments (5,262 ) (5,262 ) Total liabilities 3,249,500 (5,262 ) 3,244,238 Stockholders’ equity Preferred stock, $ 0.001 — — — Adjustments (1,000 ) (1,000 ) Common stock, $ 0.001 145,642 (1,000 ) 144,642 Adjustments (209,731 ) (209,731 ) Additional paid-in capital 12,920,984 209,731 13,130,715 Non-controlling interest (680,886 ) — (680,886 ) Accumulated deficit (15,497,602 ) (201,725 ) (15,699,327 ) Total stockholders’ equity (3,111,862 ) 7,006 (3,104,856 ) Total liabilities and stockholders’ equity $ 137,638 $ 1,744 $ 139,382 As Previously Restatement As Restated Statement of Operations As of September 30, 2023 As Previously Restatement As Restated Adjustment from Operations 3,460 3,460 Loss from operations $ (2,793,386 ) $ 3,460 $ (2,789,927 ) Loss of issuance (212,458 ) (212,458 ) Total other (expense) income (508,541 ) (212,458 ) (720,999 ) Net loss $ (3,301,927 ) $ (208,999 ) $ (3,510,926 ) Net loss attributable to the non-controlling interest 68,435 — 68,435 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (3,233,492 ) (208,999 ) (3,442,491 ) 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 ) $ (208,999 ) $ (3,510,926 ) Adjustments (3,460 ) (3,460 ) Adjustment to reconcile net loss to net cash used in operating activities — (212,458 ) (212,458 ) 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 ) 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 $ 212,458	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% 25% The Company also concluded that for shares issued pursuant to the Exchange Exemption in Rule 701, the company historically valued these shares at the weighted average market price for the period the benefit was earned. 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 the shares will be valued at the market price of the day closest to the date of awarded grant. Finally, the Company discovered some timing issues, where the accruals had not been sufficiently allocated, or had been allocated to the incorrect accounting period. Therefore, the Company, in consultation with its Audit Committee, concluded that its previously issued Financial Statements for the years ended December 31, 2023, and 2022 (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 Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Balance Sheet As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Assets Adjustment to Intangibles $ — $ 1,744 $ 1,744 $ — $ — $ — Total assets 137,638 1,744 139,382 370,936 — 370,936 Liabilities Adjustments to accounts payable (6,369 ) (6,369 ) 4,429 4,429 Adjustments to unissued shares 11,631 11,631 Total liabilities 3,249,500 (5,262 ) 3,244,238 3,663,482 4,429 3,667,911 Stockholders’ equity Preferred stock, $ 0.001 — — — — — — Adjustment to Common Stock (1,000 ) (1,000 ) 94 94 Common stock, $ 0.001 145,642 (1,000 ) 144,642 123,252 94 123,346 Adjustment to APIC 164,731 164,731 4,679 4,679 Additional paid-in capital 12,920,984 164,731 13,085,715 8,392,430 4,679 8,397,109 Non-controlling interest (680,886 ) — (680,886 ) (590,628 ) — (590,628 ) Accumulated deficit (15,497,602 ) (201,725 ) (15,699,327 ) (11,217,600 ) (9,202 ) (11,226,802 ) Total stockholders’ equity (3,111,862 ) 7,006 (3,104,856 ) (3,292,546 ) (4,429 ) (3,296,975 ) Total liabilities and stockholders’ equity $ 137,638 $ 1,744 $ 139,382 $ 370,936 $ — $ 370,936 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Statement of Operations As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Adjustment to R&D (300,000 ) (300,000 ) Adjustment to GNA 19,935 19,935 (9,202 ) (9,202 ) Loss from operations (3,820,147 ) 19,935 (3,800,212 ) (2,134,112 ) (309,202 ) (2,436,541 ) Adjustment to other income — — — — 300,000 300,000 Loss of issuance — (212,458 ) (212,458 ) — — — Total other income (expense) (550,113 ) (212,458 ) (762,571 ) (523,192 ) 300,000 (229,965 ) Net loss $ (4,370,260 ) $ (192,523 ) $ (4,562,783 ) $ (2,657,304 ) $ (9,202 ) $ (2,666,506 ) Net loss attributable to the non-controlling interest 90,258 — 90,258 193,372 — 193,372 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (4,280,002 ) (192,523 ) (4,472,525 ) (2,463,932 ) (9,202 ) (2,473,134 ) Loss per Common share, basic and diluted (0.03 ) — (0.03 ) (0.02 ) — (0.02 ) Adjustment of average number of Common shares out-standing (251,473 ) (251,473 ) (2,427,075 ) (2,427,075 ) Weighted average number of Common shares out-standing, basic and diluted 134,224,825 (251,473 ) 133,973,352 115,139,380 (2,427,075 ) 112,712,305 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Statement of Cash Flows As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Net loss $ (4,370,260 ) $ (192,523 ) $ (4,562,783 ) $ (2,657,304 ) $ (9,202 ) $ (2,666,506 ) Adjustment to reconcile net loss to net cash used in operating activities — 192,523 192,523 — 7,202 7,202 Net cash used in operating activities (775,375 ) — (775,375 ) (1,805,670 ) 2,000 (1,803,670 ) Net cash used in investing activities (44,301 ) — (44,301 ) (32,247 ) — (32,247 ) Adjustment in cash investment (2,000 ) (2,000 ) Net cash provided by financing activities 550,361 — 550,361 2,060,960 (2,000 ) 2,058,960 Net change in cash $ (269,315 ) $ — $ (269,315 ) $ 223,043 $ — $ 223,043 The impact to the balance sheet dated December 31, 2023, and 2022, filed on Form 10-K on March 22, 2024, and on March 31, 2023, the valuation of for shares issued pursuant to the Exchange Exemption in Rule 3(a)(9), resulted in a $ 212,458 increase to the Loss of issuance line item on December 31, 2023, and offsetting to the Additional Paid in Capital (“APIC”). The adjustment had no impact to total stockholders’ equity at any reported balance sheet date. The impact to the balance sheet dated December 31, 2023, filed on Form 10-K on March 22, 2024, the valuation of for shares issued pursuant to the Exchange Exemption in Rule 701, resulted in a $ 19,935 reduction to the Compensation Expense line item on December 31, 2023, and offsetting to the Additional Paid in Capital (“APIC”). The adjustment had no impact to total stockholders’ equity at any reported balance sheet date. In 2022 the amount of $ 300,000 R&D expense was reclassified to other income. The transaction had no A private placement of $ 30,000 93,750 1,000,000 251,473 2,427,075 Incorrectly warrants forfeiture and issuance fees were classified at operational income/expense reducing the result with $ 4,773 at December 31, 2022, and was offset to the Additional Paid in Capital (“APIC”). Other inconsistencies were insufficient accruals for IP and offset against liabilities for an amount of $ 1,744 for the year ended December 31, 2023, and a timing issue with paid salaries and payroll taxes, as well as insufficient allocation to accruals for legal services reduced the result with ( 4,429 ) ( 5,262 for the year ended on December 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	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 a 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 and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At December 31, 2023, we would, based on the market price of $ 0.15 16,336,608 1,342,030 335,000 2,123,759 At December 31, 2022, we would, based on the market price of $ 0.48 17,689,085 542,030 524,000 2,299,581 The 2021 1-year notes (the “2021 Notes”), extended thorough May 2023, have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference. Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or be settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion of the gross deferred tax asset will not be realized. The Company records interest and penalties related to income taxes as a component of provision for income taxes. The Company did not recognize any interest and penalty expense for the years ended December 31, 2023 and 2022. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and liabilities at December 31, 2017, using the new corporate tax rate of 21 percent. See Note 10. 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. During the year ended December 31, 2023 the Company incurred $ 1,149,209 1,277,768 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 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. Convertible Debt The Company accounts for convertible debt that does not meet the criteria for equity treatment in accordance with the guidance contained in ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) Warrants The Company determines the accounting classification of warrants it issues as either liability or equity classified by first assessing whether the warrants meet liability classification in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock 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% discount to the market price at the date of issuance based on the Company’s elevated volatility, and to the illiquidity of the large number of shares generally issued in these transactions. 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 number 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 There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 and a negative working capital of ($ 1,207,907 ). The Company has not yet generated any revenues, and has incurred an accumulated deficit of $ 18,404,275 . These conditions raise substantial doubt about the Company’s ability to continue as a going concern. 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.	NOTE 4 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As at December 31, 2023, the Company had cash of $ 26,086 3,218,152 15,699,327 During the year ended December 31, 2023, the Company raised $ 550,361 678,000 1,380,960 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 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 financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

AFFILIATE TRANSACTIONS

AFFILIATE TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	NOTE 5 - AFFILIATES TRANSACTIONS AFFILIATE TRANSACTIONS The Company hold License Agreements (the “License/s” or “Agreement/s”) for a medical device (license obtained in 2019) and a compound (license obtained in 2021), with two affiliated companies where in the officers of the Company hold a majority interest. The products were developed prior to the establishment of Bioxytran. The maintenance cost for each license amounts to $ 5,000 34,220

INTANGIBLES

INTANGIBLES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 seventeen years. The current patent application is still in process, and is therefore not yet amortized. SCHEDULE OF INTANGIBLES Estimated Remaining Life (years) December 31, 2023 December 31, 2022 Capitalized patent costs 17 $ 125,225 $ 79,179 Accumulated amortization (11,929 ) (3,644 ) Intangible assets, net $ 113,296 $ 75,535
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 $ 125,225 Accumulated amortization (17,012 ) (11,929 ) Intangible assets, net $ 124,336 $ 113,296

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 77,264 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 40,000 507,242 Un-issued share liability 10,194 507,315 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 $ 3,244,238 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	NOTE 7 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES On December 31, 2023, there was $ 2,000 709,727 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2023 and 2022: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2023 December 31, 2022 Accounts payable affiliates (1) $ 2,000 $ 709,727 Professional fees 77,264 397,514 Interest 223,759 134,581 Payroll taxes — 40,182 Pension/401K — 180,557 Other accounts payable 1,658 990 Un-issued shares affiliates (2) 507,242 38,400 Un-issued shares 507,315 960 Loan from Affiliates (3) 25,000 — Convertible note payable 1,900,000 2,165,000 Total $ 3,244,238 $ 3,667,911 (1) $ 2,000 286,900 269,400 153,427 (2) The amount is to be converted into shares of Common Stock whereof $ 30,000 485,904 (3) On September 23, 2023, the Company received an interest free loan from an affiliated Company.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	NOTE 8 – CONVERTIBLE NOTES PAYABLE Private Placement, 2021 Notes currently outstanding Around May 3, 2021, we entered into four (4) Securities Purchase Agreements (the “2021 SPA’s”), under which we agreed to sell convertible promissory notes (the “2021 Notes”), in an aggregate principal amount of $ 2,165,000 6 At any time after the issue date of the Notes, the Holders of the Notes, (the “2021 Holders”), have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the 2021 Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference 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 At December 31, 2023 and 2022, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Accrued interest Total December 31, 2022 Notes sold in exchange for cash (1) $ 1,165,000 $ 34,471 $ 1,199,471 Note issued in exchange for defaulted Old Notes (2) 1,000,000 100,110 1,100,110 $ 2,165,000 $ 134,581 $ 2,299,581 December 31, 2023 Notes sold in exchange for cash (3) $ 900,000 $ 63,814 $ 963,814 Note issued in exchange for defaulted Old Notes 1,000,000 159,945 1,159,945 $ 1,900,000 $ 223,759 $ 2,123,759 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) All earlier issued Notes were paid off and assumed by a different entity/company. Portions of the balance was forgiven and a new note of $ 1,000,000 (3) During 2023 a total of $ 316,588 51,588 2,435,291 Private Placement, 2022 Notes converted into Common Stock In January, 2022, we entered into thirty-four (34) Securities Purchase Agreements (the “2022 SPA’s”), with accredited investors, under which we agreed to sell the Notes, in an aggregate principal amount of $ 1,467,000 6 At any time after the issue date of the 2022 Notes the 2022 Holders have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” is set to $ 0.25 The 2022 Holders are limited to holding a total of 4.99 The notes principal and accrued interest were fully converted into 6,081,484 SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2022 Notes (1) $ 1,467,000 $ 53,371 6,081,484 (1) Net cash received for these notes were $ 1,380,960 86,040

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 45,879 0.333 debt conversion 4/14/2023 c 6,763,562 2,254,197 0.333 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — issuance of 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 0.121 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 5,824,741 858,112 0.147 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 69,077 0.300 2021 Stock Plan affiliate see Note 10 d 481,000 73,135 0.152 2021 Stock Plan 9/30/2023 144,355,355 $ 13,057,926 $ 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	NOTE 9 – STOCKHOLDERS’ EQUITY Preferred stock As at December 31, 2023 and 2022, no Preferred shares have been designated or issued. 0.001 The preferred shares can at any time be converted into shares of Common Stock at a 1:5 basis, and carry a voting-power of an “as if converted” basis multiplied by a factor of two Common stock Issuances in the period January 1 and December 31, 2022 (restated) SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING Date # Shares Amount Price/Share Type Notice 1/01/2022 110,840,998 $ 5,992,717 $ 0.054 7/07/2022 e — 42,250 — issuance of warrants 8/15/2022 a 1,400,000 598,000 0.430 private placement 8/15/2022 e — 148,085 — issuance of warrants 8/31/2022 b 6,081,484 1,520,371 0.250 convertible note 9/08/2022 c 4,139,503 — — exercise of warrants cashless 11/28/2022 a 156,200 50,000 0.320 private placement 12/29/2022 a 93,750 30,000 0.320 private placement see Note 10 d 280,000 78,240 0.279 2021 Stock Plan affiliate see Note 10 d 354,000 60,700 0.171 2021 Stock Plan 12/31/2022 123,345,985 $ 8,520,455 $ 0.069 Issuances in the period January 1 and December 31, 2023 (restated) Date # Shares Amount Price/Share Type Notice 1/01/2023 123,345,985 $ 8,520,455 $ 0.069 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 45,879 0.333 debt conversion 4/14/2023 c 6,763,562 2,254,197 0.333 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — issuance of 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 0.121 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 5,824,741 858,112 0.147 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 463,163 106,348 0.230 2021 Stock Plan affiliate see Note 10 d 534,815 81,780 0.153 2021 Stock Plan 12/31/2023 144,642,333 $ 13,229,387 $ 0.091 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 The fair value of stock warrants granted for the year ended December 31, 2023 and 2022 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS 2023 2022 Risk-free interest rate 4.29 4.95 % 1.37 4.45 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 149.39 % 155.52 % Expected life of warrant 5 5 For the year ended December 31, 2023 the Company awarded 800,000 348,637 492,030 190,335 22,000 6,763 4,139,503 The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2023 and 2022: SCHEDULE OF WARRANT ACTIVITY Number of * Weighted Average Weighted Average Outstanding as at January 1, 2022 272,000 $ 2.00 3.7 Granted 492,030 0.26 5.0 Exercised (200,000 ) 2.00 — Forfeited/Cancelled (22,000 ) 2.00 — Outstanding as at December 31, 2022 542,030 $ 0.42 4.1 Granted 800,000 0.20 5.0 Exercised — — — Forfeited/Cancelled — — — Outstanding as at December 31, 2023 1,342,030 $ 0.29 3.8 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 shares at an average conversion price of $ 0.09 817,622 The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2023 with a market price of $ 0.15 SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic 1,342,030 $ 0.29 3.8 $ — 1,342,030 $ 0.29 3.8 $ — The weighted-average remaining contractual life for warrants exercisable at December 31, 2023 is 3.8 0 The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2023 and 2022. SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted- Average Grant-Date Fair Value per share Non-vested as at January 1, 2022 — $ — Granted 492,060 0.20 Forfeited/Cancelled — — Vested 492,060 0.20 Non-vested as at December 31, 2022 — $ — Granted 800,000 0.20 Forfeited/Cancelled — — Vested 800,000 0.20 Non-vested as at December 31, 2023 — $ —

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 ) 4/14/2023 * 110,000 51,137 0.465 stipend affiliate 4/14/2023 4,000 1,823 0.456 stipend 8/04/2023 * 120,000 17,940 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 9/30/2023 5,001,709 $ 44,940 $ 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	NOTE 10 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION On January 15, 2021, the Company adopted a stock option plan entitled “The 2021 Stock Plan” (2021 Plan) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 As at December 31, 2023, there were 335,000 155,505 5,288,687 99,910 524,000 173,362 4,290,709 historically awarded “expensive” stock was returned to treasury in 2021 97,272 Under the terms of the stock plans, the Board of Directors shall specify the exercise price and vesting period of each stock option on the grant date. Vesting of the options is typically immediate and the options typically expire in five years. Stock Awards may be directly issued under the Plan (without any intervening options). Stock Awards may be issued which are fully and immediately vested upon issuance. Shares Awarded and Issued 2021 Plan: Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2022 SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS Date # Shares Amount Price/Share Type Notice 1/01/2022 3,656,709 $ (236,294 ) $ (0.065 ) 1/10/2022 * 40,000 6,400 0.160 stipend affiliate 2/18/2022 100,000 16,000 0.160 stipend 4/01/2022 * 10,000 1,730 0.173 stipend affiliate 4/01/2022 * 70,000 12,110 0.173 stipend affiliate 4/11/2022 250,000 43,250 0.173 stipend 8/01/2022 * 80,000 25,600 0.320 stipend affiliate 8/01/2022 2,000 640 0.320 stipend 10/28/2022 * 80,000 32,400 0.406 stipend affiliate 10/28/2022 2,000 810 0.406 stipend 12/31/2022 4,290,709 $ (97,354 ) $ (0.023 ) Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2023 Date # Shares Amount Price/Share Type Notice 1/01/2023 4,290,709 $ (97,354 ) $ (0.023 ) 4/14/2023 * 110,000 51,137 0.465 stipend affiliate 4/14/2023 4,000 1,823 0.465 stipend 8/04/2023 * 120,000 17,940 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 10/27/2023 * 233,163 37,306 0.160 stipend affiliate 10/27/2023 53,815 8,610 0.160 stipend 12/31/2023 5,288,687 $ 90,856 $ 0.017 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. Shares awarded, but not yet issued Date # Shares Amount Price/Share Type Notice 12/31/2023 * 211,269 21,338 0.101 stipend affiliate 12/31/2023 72,423 7,315 0.101 stipend 12/31/2024 283,692 $ 28,653 $ 0.101 For the year ended December 31, 2023, the Company recorded stock-based compensation expense of $ 176,451 178,382 Total number of shares awarded from the 2021 Plan SCHEDULE OF FAIR MARKET VALUE Number of Fair Value Weighted Average Shares Issued as of January 1, 2022 3,656,709 $ 0.001 0.55 $ (0.06 ) Shares Issued 634,000 0.16 0.41 0.22 Shares Issued as of December 31, 2022 4,290,709 $ 0.001 0.55 $ (0.02 ) Shares Issued 997,978 0.15 0.48 0.20 Shares Issued as of December 31, 2023 5,288,687 $ 0.001 0.55 $ 0.02 Stock options granted and vested 2021 Plan: For the year ended December 31, 2023, there were no 189,000 no 144,000 As at December 31, 2023, there was no unrecognized compensation expense related to non-vested stock option awards. The following table summarizes the Company’s stock option activity for the year ended December 31, 2023 and 2022: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Exercise Price Weighted Average Outstanding as of January 1, 2022 668,000 $ 0.001 1.21 $ 0.71 Granted — 0.001 0.20 0.20 Exercised — — — Options forfeited/cancelled (144,000 ) 0.31 1.21 0.81 Outstanding as of December 31, 2022 524,000 $ 0.001 0.95 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (189,000 ) 0.001 0.32 0.09 Outstanding as of December 31, 2023 335,000 $ 0.001 0.95 $ 0.62 The following table summarizes information about stock options that are vested or expected to vest at December 31, 2023: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 45,000 $ 0.001 0.83 $ 6,750 45,000 $ 0.001 0.83 $ 6,750 0.19 45,000 0.19 0.58 — 45,000 0.19 0.58 — 0.20 45,000 0.20 0.34 — 45,000 0.20 0.34 — 0.95 200,000 0.95 0.51 — 200,000 0.95 0.51 — $ 0.001 0.95 335,000 $ 0.62 0.54 $ 6,750 335,000 $ 0.62 0.54 $ 6,750 The weighted-average remaining estimated life for options exercisable at December 31, 2023, is 0.54 The aggregate intrinsic value for fully vested, exercisable options was $ 6,750 0 no As at December 31, 2023, the Company has 17,920,314

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	NOTE 11 – NON-CONTROLLING INTEREST SCHEDULE OF NON CONTROLLING INTEREST December 31, 2023 December 31, 2022 Net loss Subsidiary $ (333,630 ) $ (817,151 ) Net loss attributable to the non-controlling interest 90,258 193,372 Net loss affecting Bioxytran (243,372 ) (623,780 ) Accumulated losses (3,927,917 ) (3,594,287 ) Accumulated losses attributable to the non-controlling interest 841,836 751,578 Accumulated losses affecting Bioxytran (3,086,081 ) (2,842,709 ) Net equity non-controlling interest $ (680,886 ) $ (590,628 ) As at December 31, 2023, are 29,410,000 15,000,000 51 14,410,000 49 where the beneficial ownership includes Mike Sheikh, Ola Soderquist and David Platt . Further, an additional 1,358,466 0.33 The option agreement includes provisions for dilutive issuance, cash-less exercise and a conditional conversion right to shares of Common Stock in Bioxytran at a fixed conversion rate of 1.18864 51 If exercised at December 31, 2023, the provisions would have resulted in an issuance of 6,021,967 0.08849 4,541,801

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 12 – PROVISION FOR INCOME TAXES Provision for Income Taxes During the year ended December 31, 2023 and 2022, no provision for income taxes was recorded as the Company generated net operating losses. The tax effects of temporary differences that give rise to deferred tax assets are presented below: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 Deferred Tax Assets: Net operating loss carryforward $ 13,080,252 $ 9,258,562 Total deferred tax assets 2,746,853 1,944,298 Valuation allowance (2,746,853 ) (1,944,298 ) Deferred tax asset, net of valuation allowance $ — $ — A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF EFFECTIVE TAX RATE Tax benefit at federal statutory rate (21.0 )% (21.0 )% The Company assesses the likelihood that deferred tax assets will be realized. To the extent that realization is not likely, a valuation allowance is established. Based upon the Company’s history of losses since inception, management believes that it is more likely than not those future benefits of deferred tax assets will not be realized. At December 31, 2023, the Company had approximately $ 13,080,252 of federal net operating losses that may be available to offset future taxable income, At December 31, 2022, the Company had approximately $ 9,258,562 of federal net operating losses that may be available to offset future taxable income. $ 2,870 of the net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes , the remaining amount of NOL can be carried forward indefinitely. As at the fiscal year 2023, a deduction for issued warrants and stock options and restricted shares awarded from the 2021 Stock Plan for a total of $ 2,619,075 has not yet been made, for the fiscal year 2022 this total was $ 1,959,000 . The market value less exercise price for these awards will be deducted if and when the warrants and stock options are exercised, while the restricted shares will be deducted at market value at the date they were awarded, once the restriction is removed. Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the net operating loss carryforwards (“carryforwards”) and research and development tax credit carryforwards to annual limitations which could reduce or defer the carryforwards. Section 382 imposes limitations on a corporation’s ability to utilize carryforwards if it experiences an ownership change. An ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the carryforwards would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the carryforwards to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such carryforwards to expire unused, reducing or eliminating the benefit of such carryforwards. The Company has not completed a Section 382 study to determine if there have been one or more ownership changes due to the costs associated with such a study. Until a study is completed and the extent of the limitations, if any, is able to be determined, no additional amounts have been written off or are being presented as an uncertain tax position. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the “Tax Act”). The Tax Act establishes new tax laws that affects 2019 and future years, including a reduction in the U.S. federal corporate income tax rate to 21 The Company applies the provisions of ASC 740-10, Income Taxes. The Company has not recognized any liability for unrecognized tax benefits and does not believe there is any uncertainty with respect to its tax position. The Company’s policy with respect to unrecognized tax benefits is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending income tax examinations. Earlier years may be examined to the extent that tax credit or net operating loss carryforwards are used in future periods. The Company’s policy is to record interest and penalties related to income taxes as part of its income tax provision.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	NOTE 13 – 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. At present, there is no other pending litigation or proceeding involving any of our Directors, Officers or employees as to which indemnification is sought, nor are we aware of any threatened litigation or proceeding that may result in claims for indemnification.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	NOTE 14 – SUBSEQUENT EVENTS The Company has evaluated events from December 31, 2023, through the date the financial statements were issued. The events requiring disclosure for this period are as follows: i. In the first quarter of 2024 a note for a total of $ 1,263,562 (whereof $ 163,562 in interest) was converted into 9,857,092 shares of Common Stock. ii. On July 15, 2024, Bioxytran entered into a Joint Venture Agreement (“JV Agreement”) with the Heme Foundation (1), and NDPD Pharma, Inc. (2). The JV Agreement outlines each partners contributions and rights in the development of a Universal Oxygen Carrier (“UOC”). iii. On May 1, 2024, the 2021 Note was extended until December 1, 2024, in exchange for a $ 105,000 debt discount, and 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 As per a second amendment dated December 27, 2024, the maturity date was extended to March 1, 2025, and further allows for the Company the option to repurchase the note at face value and a conversion of $ 70,000 At January 13, 2025, the remaining outstanding note is as follows: SCHEDULE OF DEBT REMAINING OUTSTANDING Debtor Date of Issuance Principal Amount Interest Rate Accrued Interest Total Amount Maturity Date Private Placement, 2021 Note 5/3/2021 805,000 10 % 143,642 948,642 3/01/2025 iv. 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 shares of Pharmalectin into a maximum 17.5% ownership in the Company. On August 19, 2024, the affiliate exercised the option and exchanged 14,410,000 shares ( 49 %) of Pharmalectin into 8,973,405 shares of Preferred Stock of Bioxytran. v. On August 19, 2024, the Company issued 28,971,248 shares of Convertible Preferred Stock, with a par value of $ 0.001 per share, to company insiders in exchange for 94,057,658 shares of Common Stock, at a 5:1 basis, as per the Certificate of Designation dated April 19, 2024 , $ 353,840 in accrued salaries, accounts receivable and other short-term debt, and of exercise of the conversion rights for the 14,410,000 ( 49 %) Subsidiary shares as per option agreement dated November 20, 2021. The Preferred shares can at any time be converted back into shares of Common Stock at a 1:5 basis , and carry a voting-power of an “as if converted” basis multiplied by a factor of two. vi. On October 25, 2024, the Company acquired 100% of the shares in NDPD Pharma from its shareholders which included the Company’s management team. 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 shares $0.109 $ 368,623 Preferred Stock – 28,467,564 shares $0.543 15,481,377 Preferred Stock returned to Treasury - 14,085,410 shares (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 vii. Issuance of Preferred Stock SCHEDULE OF STOCKHOLDER’S EQUITY 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 10/25/2024 c 28,467,564 13,095,079 0.460 return to treasury affiliate 10/25/2024 a (14,085,410 ) (4,007,572 ) 0.285 subsidiary acquisition affiliate 10/25/2024 b 82,476 37,939 0.460 see 2021 stock plan affiliate 12/04/2024 h (200,000 ) (1,000 ) 0.005 gift transfer affiliate 12/31/2024 43,158,248 $ 13,806,213 $ 0.318 viii. Issuance of Common Stock Date # Shares Amount Price/Share Type Notice 1/01/2024 144,642,333 $ 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 1/22/2024 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 10/25/2024 h 3,389,169 311,803 0.092 subsidiary acquisition 12/4/2024 h 1,000,000 1,000 0.001 gift transfer see Note 10 d 1,886,944 207,289 0.110 2021 Stock Plan affiliate see Note 10 d 1,919,214 201,875 0.105 2021 Stock Plan 12/31/2024 86,782,908 $ 12,873,123 $ 0.148 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. Management sees no further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with a 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.	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 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	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At December 31, 2023, we would, based on the market price of $ 0.15 16,336,608 1,342,030 335,000 2,123,759 At December 31, 2022, we would, based on the market price of $ 0.48 17,689,085 542,030 524,000 2,299,581 The 2021 1-year notes (the “2021 Notes”), extended thorough May 2023, have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference.
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.	Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Income Taxes		Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or be settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion of the gross deferred tax asset will not be realized. The Company records interest and penalties related to income taxes as a component of provision for income taxes. The Company did not recognize any interest and penalty expense for the years ended December 31, 2023 and 2022. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and liabilities at December 31, 2017, using the new corporate tax rate of 21 percent. See Note 10.
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	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. During the year ended December 31, 2023 the Company incurred $ 1,149,209 1,277,768
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.	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.	Accrued Expenses As part of the process of preparing our 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.
Convertible Debt		Convertible Debt The Company accounts for convertible debt that does not meet the criteria for equity treatment in accordance with the guidance contained in ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)
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.	Warrants The Company determines the accounting classification of warrants it issues as either liability or equity classified by first assessing whether the warrants meet liability classification in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock 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.	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% discount to the market price at the date of issuance based on the Company’s elevated volatility, and to the illiquidity of the large number of shares generally issued in these transactions. 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 number 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.	Recent Accounting Pronouncements There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
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.”

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 December 31, 2023 As Previously Restatement As Restated Assets Adjustments 1744 1744 Total assets $ 137,638 $ 1,744 $ 139,382 Liabilities Adjustments (5,262 ) (5,262 ) Total liabilities 3,249,500 (5,262 ) 3,244,238 Stockholders’ equity Preferred stock, $ 0.001 — — — Adjustments (1,000 ) (1,000 ) Common stock, $ 0.001 145,642 (1,000 ) 144,642 Adjustments (209,731 ) (209,731 ) Additional paid-in capital 12,920,984 209,731 13,130,715 Non-controlling interest (680,886 ) — (680,886 ) Accumulated deficit (15,497,602 ) (201,725 ) (15,699,327 ) Total stockholders’ equity (3,111,862 ) 7,006 (3,104,856 ) Total liabilities and stockholders’ equity $ 137,638 $ 1,744 $ 139,382 As Previously Restatement As Restated Statement of Operations As of September 30, 2023 As Previously Restatement As Restated Adjustment from Operations 3,460 3,460 Loss from operations $ (2,793,386 ) $ 3,460 $ (2,789,927 ) Loss of issuance (212,458 ) (212,458 ) Total other (expense) income (508,541 ) (212,458 ) (720,999 ) Net loss $ (3,301,927 ) $ (208,999 ) $ (3,510,926 ) Net loss attributable to the non-controlling interest 68,435 — 68,435 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (3,233,492 ) (208,999 ) (3,442,491 ) 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 ) $ (208,999 ) $ (3,510,926 ) Adjustments (3,460 ) (3,460 ) Adjustment to reconcile net loss to net cash used in operating activities — (212,458 ) (212,458 ) 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 )	SCHEDULE OF IMPACT OF RESTATEMENT As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Balance Sheet As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Assets Adjustment to Intangibles $ — $ 1,744 $ 1,744 $ — $ — $ — Total assets 137,638 1,744 139,382 370,936 — 370,936 Liabilities Adjustments to accounts payable (6,369 ) (6,369 ) 4,429 4,429 Adjustments to unissued shares 11,631 11,631 Total liabilities 3,249,500 (5,262 ) 3,244,238 3,663,482 4,429 3,667,911 Stockholders’ equity Preferred stock, $ 0.001 — — — — — — Adjustment to Common Stock (1,000 ) (1,000 ) 94 94 Common stock, $ 0.001 145,642 (1,000 ) 144,642 123,252 94 123,346 Adjustment to APIC 164,731 164,731 4,679 4,679 Additional paid-in capital 12,920,984 164,731 13,085,715 8,392,430 4,679 8,397,109 Non-controlling interest (680,886 ) — (680,886 ) (590,628 ) — (590,628 ) Accumulated deficit (15,497,602 ) (201,725 ) (15,699,327 ) (11,217,600 ) (9,202 ) (11,226,802 ) Total stockholders’ equity (3,111,862 ) 7,006 (3,104,856 ) (3,292,546 ) (4,429 ) (3,296,975 ) Total liabilities and stockholders’ equity $ 137,638 $ 1,744 $ 139,382 $ 370,936 $ — $ 370,936 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Statement of Operations As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Adjustment to R&D (300,000 ) (300,000 ) Adjustment to GNA 19,935 19,935 (9,202 ) (9,202 ) Loss from operations (3,820,147 ) 19,935 (3,800,212 ) (2,134,112 ) (309,202 ) (2,436,541 ) Adjustment to other income — — — — 300,000 300,000 Loss of issuance — (212,458 ) (212,458 ) — — — Total other income (expense) (550,113 ) (212,458 ) (762,571 ) (523,192 ) 300,000 (229,965 ) Net loss $ (4,370,260 ) $ (192,523 ) $ (4,562,783 ) $ (2,657,304 ) $ (9,202 ) $ (2,666,506 ) Net loss attributable to the non-controlling interest 90,258 — 90,258 193,372 — 193,372 NET LOSS ATTRIBUTABLE TO BIOXYTRAN (4,280,002 ) (192,523 ) (4,472,525 ) (2,463,932 ) (9,202 ) (2,473,134 ) Loss per Common share, basic and diluted (0.03 ) — (0.03 ) (0.02 ) — (0.02 ) Adjustment of average number of Common shares out-standing (251,473 ) (251,473 ) (2,427,075 ) (2,427,075 ) Weighted average number of Common shares out-standing, basic and diluted 134,224,825 (251,473 ) 133,973,352 115,139,380 (2,427,075 ) 112,712,305 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Statement of Cash Flows As of December 31, 2023 As of December 31, 2022 As Previously Reported Restatement Adjustment As Restated As Previously Reported Restatement/ Adjustment As Restated Net loss $ (4,370,260 ) $ (192,523 ) $ (4,562,783 ) $ (2,657,304 ) $ (9,202 ) $ (2,666,506 ) Adjustment to reconcile net loss to net cash used in operating activities — 192,523 192,523 — 7,202 7,202 Net cash used in operating activities (775,375 ) — (775,375 ) (1,805,670 ) 2,000 (1,803,670 ) Net cash used in investing activities (44,301 ) — (44,301 ) (32,247 ) — (32,247 ) Adjustment in cash investment (2,000 ) (2,000 ) Net cash provided by financing activities 550,361 — 550,361 2,060,960 (2,000 ) 2,058,960 Net change in cash $ (269,315 ) $ — $ (269,315 ) $ 223,043 $ — $ 223,043

INTANGIBLES (Tables)

INTANGIBLES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 $ 125,225 Accumulated amortization (17,012 ) (11,929 ) Intangible assets, net $ 124,336 $ 113,296	SCHEDULE OF INTANGIBLES Estimated Remaining Life (years) December 31, 2023 December 31, 2022 Capitalized patent costs 17 $ 125,225 $ 79,179 Accumulated amortization (11,929 ) (3,644 ) Intangible assets, net $ 113,296 $ 75,535

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 77,264 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 40,000 507,242 Un-issued share liability 10,194 507,315 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 $ 3,244,238 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	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2023 and 2022: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2023 December 31, 2022 Accounts payable affiliates (1) $ 2,000 $ 709,727 Professional fees 77,264 397,514 Interest 223,759 134,581 Payroll taxes — 40,182 Pension/401K — 180,557 Other accounts payable 1,658 990 Un-issued shares affiliates (2) 507,242 38,400 Un-issued shares 507,315 960 Loan from Affiliates (3) 25,000 — Convertible note payable 1,900,000 2,165,000 Total $ 3,244,238 $ 3,667,911 (1) $ 2,000 286,900 269,400 153,427 (2) The amount is to be converted into shares of Common Stock whereof $ 30,000 485,904 (3) On September 23, 2023, the Company received an interest free loan from an affiliated Company.

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	At December 31, 2023 and 2022, the outstanding convertible notes were as follows: SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES Name Principal due Accrued interest Total December 31, 2022 Notes sold in exchange for cash (1) $ 1,165,000 $ 34,471 $ 1,199,471 Note issued in exchange for defaulted Old Notes (2) 1,000,000 100,110 1,100,110 $ 2,165,000 $ 134,581 $ 2,299,581 December 31, 2023 Notes sold in exchange for cash (3) $ 900,000 $ 63,814 $ 963,814 Note issued in exchange for defaulted Old Notes 1,000,000 159,945 1,159,945 $ 1,900,000 $ 223,759 $ 2,123,759 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) All earlier issued Notes were paid off and assumed by a different entity/company. Portions of the balance was forgiven and a new note of $ 1,000,000 (3) During 2023 a total of $ 316,588 51,588 2,435,291
SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL		SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2022 Notes (1) $ 1,467,000 $ 53,371 6,081,484 (1) Net cash received for these notes were $ 1,380,960 86,040

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 45,879 0.333 debt conversion 4/14/2023 c 6,763,562 2,254,197 0.333 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — issuance of 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 0.121 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 5,824,741 858,112 0.147 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 69,077 0.300 2021 Stock Plan affiliate see Note 10 d 481,000 73,135 0.152 2021 Stock Plan 9/30/2023 144,355,355 $ 13,057,926 $ 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.	Issuances in the period January 1 and December 31, 2022 (restated) SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING Date # Shares Amount Price/Share Type Notice 1/01/2022 110,840,998 $ 5,992,717 $ 0.054 7/07/2022 e — 42,250 — issuance of warrants 8/15/2022 a 1,400,000 598,000 0.430 private placement 8/15/2022 e — 148,085 — issuance of warrants 8/31/2022 b 6,081,484 1,520,371 0.250 convertible note 9/08/2022 c 4,139,503 — — exercise of warrants cashless 11/28/2022 a 156,200 50,000 0.320 private placement 12/29/2022 a 93,750 30,000 0.320 private placement see Note 10 d 280,000 78,240 0.279 2021 Stock Plan affiliate see Note 10 d 354,000 60,700 0.171 2021 Stock Plan 12/31/2022 123,345,985 $ 8,520,455 $ 0.069 Issuances in the period January 1 and December 31, 2023 (restated) Date # Shares Amount Price/Share Type Notice 1/01/2023 123,345,985 $ 8,520,455 $ 0.069 2/10/2023 a 156,250 50,000 0.320 private placement 4/14/2023 c 137,656 45,879 0.333 debt conversion 4/14/2023 c 6,763,562 2,254,197 0.333 debt conversion affiliate 4/18/2023 a 78,125 25,000 0.320 private placement 5/10/2023 e — 348,637 — issuance of 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 0.121 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 5,824,741 858,112 0.147 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 463,163 106,348 0.230 2021 Stock Plan affiliate see Note 10 d 534,815 81,780 0.153 2021 Stock Plan 12/31/2023 144,642,333 $ 13,229,387 $ 0.091 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 STOCK WARRANTS VALUATION ASSUMPTIONS		The fair value of stock warrants granted for the year ended December 31, 2023 and 2022 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS 2023 2022 Risk-free interest rate 4.29 4.95 % 1.37 4.45 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 149.39 % 155.52 % Expected life of warrant 5 5
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	The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2023 and 2022: SCHEDULE OF WARRANT ACTIVITY Number of * Weighted Average Weighted Average Outstanding as at January 1, 2022 272,000 $ 2.00 3.7 Granted 492,030 0.26 5.0 Exercised (200,000 ) 2.00 — Forfeited/Cancelled (22,000 ) 2.00 — Outstanding as at December 31, 2022 542,030 $ 0.42 4.1 Granted 800,000 0.20 5.0 Exercised — — — Forfeited/Cancelled — — — Outstanding as at December 31, 2023 1,342,030 $ 0.29 3.8 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 shares at an average conversion price of $ 0.09 817,622
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 $ —	The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2023 with a market price of $ 0.15 SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic 1,342,030 $ 0.29 3.8 $ — 1,342,030 $ 0.29 3.8 $ —
SCHEDULE OF NON-VESTED WARRANTS		The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2023 and 2022. SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted- Average Grant-Date Fair Value per share Non-vested as at January 1, 2022 — $ — Granted 492,060 0.20 Forfeited/Cancelled — — Vested 492,060 0.20 Non-vested as at December 31, 2022 — $ — Granted 800,000 0.20 Forfeited/Cancelled — — Vested 800,000 0.20 Non-vested as at December 31, 2023 — $ —

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 ) 4/14/2023 * 110,000 51,137 0.465 stipend affiliate 4/14/2023 4,000 1,823 0.456 stipend 8/04/2023 * 120,000 17,940 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 9/30/2023 5,001,709 $ 44,940 $ 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.	Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2022 SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS Date # Shares Amount Price/Share Type Notice 1/01/2022 3,656,709 $ (236,294 ) $ (0.065 ) 1/10/2022 * 40,000 6,400 0.160 stipend affiliate 2/18/2022 100,000 16,000 0.160 stipend 4/01/2022 * 10,000 1,730 0.173 stipend affiliate 4/01/2022 * 70,000 12,110 0.173 stipend affiliate 4/11/2022 250,000 43,250 0.173 stipend 8/01/2022 * 80,000 25,600 0.320 stipend affiliate 8/01/2022 2,000 640 0.320 stipend 10/28/2022 * 80,000 32,400 0.406 stipend affiliate 10/28/2022 2,000 810 0.406 stipend 12/31/2022 4,290,709 $ (97,354 ) $ (0.023 ) Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2023 Date # Shares Amount Price/Share Type Notice 1/01/2023 4,290,709 $ (97,354 ) $ (0.023 ) 4/14/2023 * 110,000 51,137 0.465 stipend affiliate 4/14/2023 4,000 1,823 0.465 stipend 8/04/2023 * 120,000 17,940 0.150 stipend affiliate 8/04/2023 477,000 71,312 0.150 stipend 10/27/2023 * 233,163 37,306 0.160 stipend affiliate 10/27/2023 53,815 8,610 0.160 stipend 12/31/2023 5,288,687 $ 90,856 $ 0.017 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. Shares awarded, but not yet issued Date # Shares Amount Price/Share Type Notice 12/31/2023 * 211,269 21,338 0.101 stipend affiliate 12/31/2023 72,423 7,315 0.101 stipend 12/31/2024 283,692 $ 28,653 $ 0.101
SCHEDULE OF FAIR MARKET VALUE		Total number of shares awarded from the 2021 Plan SCHEDULE OF FAIR MARKET VALUE Number of Fair Value Weighted Average Shares Issued as of January 1, 2022 3,656,709 $ 0.001 0.55 $ (0.06 ) Shares Issued 634,000 0.16 0.41 0.22 Shares Issued as of December 31, 2022 4,290,709 $ 0.001 0.55 $ (0.02 ) Shares Issued 997,978 0.15 0.48 0.20 Shares Issued as of December 31, 2023 5,288,687 $ 0.001 0.55 $ 0.02
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 — $ — $ —	As at December 31, 2023, there was no unrecognized compensation expense related to non-vested stock option awards. The following table summarizes the Company’s stock option activity for the year ended December 31, 2023 and 2022: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Exercise Price Weighted Average Outstanding as of January 1, 2022 668,000 $ 0.001 1.21 $ 0.71 Granted — 0.001 0.20 0.20 Exercised — — — Options forfeited/cancelled (144,000 ) 0.31 1.21 0.81 Outstanding as of December 31, 2022 524,000 $ 0.001 0.95 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (189,000 ) 0.001 0.32 0.09 Outstanding as of December 31, 2023 335,000 $ 0.001 0.95 $ 0.62
SCHEDULE OF STOCK OPTION VESTED		The following table summarizes information about stock options that are vested or expected to vest at December 31, 2023: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 45,000 $ 0.001 0.83 $ 6,750 45,000 $ 0.001 0.83 $ 6,750 0.19 45,000 0.19 0.58 — 45,000 0.19 0.58 — 0.20 45,000 0.20 0.34 — 45,000 0.20 0.34 — 0.95 200,000 0.95 0.51 — 200,000 0.95 0.51 — $ 0.001 0.95 335,000 $ 0.62 0.54 $ 6,750 335,000 $ 0.62 0.54 $ 6,750

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 )	SCHEDULE OF NON CONTROLLING INTEREST December 31, 2023 December 31, 2022 Net loss Subsidiary $ (333,630 ) $ (817,151 ) Net loss attributable to the non-controlling interest 90,258 193,372 Net loss affecting Bioxytran (243,372 ) (623,780 ) Accumulated losses (3,927,917 ) (3,594,287 ) Accumulated losses attributable to the non-controlling interest 841,836 751,578 Accumulated losses affecting Bioxytran (3,086,081 ) (2,842,709 ) Net equity non-controlling interest $ (680,886 ) $ (590,628 )

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS	The tax effects of temporary differences that give rise to deferred tax assets are presented below: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 Deferred Tax Assets: Net operating loss carryforward $ 13,080,252 $ 9,258,562 Total deferred tax assets 2,746,853 1,944,298 Valuation allowance (2,746,853 ) (1,944,298 ) Deferred tax asset, net of valuation allowance $ — $ —
SCHEDULE OF EFFECTIVE TAX RATE	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF EFFECTIVE TAX RATE Tax benefit at federal statutory rate (21.0 )% (21.0 )%

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SCHEDULE OF DEBT REMAINING OUTSTANDING		At January 13, 2025, the remaining outstanding note is as follows: SCHEDULE OF DEBT REMAINING OUTSTANDING Debtor Date of Issuance Principal Amount Interest Rate Accrued Interest Total Amount Maturity Date Private Placement, 2021 Note 5/3/2021 805,000 10 % 143,642 948,642 3/01/2025
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 FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED October 25, 2024 Consideration Paid Common Stock – 3,389,169 shares $0.109 $ 368,623 Preferred Stock – 28,467,564 shares $0.543 15,481,377 Preferred Stock returned to Treasury - 14,085,410 shares (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.	SCHEDULE OF STOCKHOLDER’S EQUITY 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 10/25/2024 c 28,467,564 13,095,079 0.460 return to treasury affiliate 10/25/2024 a (14,085,410 ) (4,007,572 ) 0.285 subsidiary acquisition affiliate 10/25/2024 b 82,476 37,939 0.460 see 2021 stock plan affiliate 12/04/2024 h (200,000 ) (1,000 ) 0.005 gift transfer affiliate 12/31/2024 43,158,248 $ 13,806,213 $ 0.318 viii. Issuance of Common Stock Date # Shares Amount Price/Share Type Notice 1/01/2024 144,642,333 $ 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 1/22/2024 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 10/25/2024 h 3,389,169 311,803 0.092 subsidiary acquisition 12/4/2024 h 1,000,000 1,000 0.001 gift transfer see Note 10 d 1,886,944 207,289 0.110 2021 Stock Plan affiliate see Note 10 d 1,919,214 201,875 0.105 2021 Stock Plan 12/31/2024 86,782,908 $ 12,873,123 $ 0.148 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.

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative)				3 Months Ended			9 Months Ended	12 Months Ended
	Oct. 25, 2024 USD ($) $ / shares shares	Aug. 19, 2024 shares	Aug. 30, 2022 ₨ / shares shares	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares 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	300,000,000
Common stock par value | $ / shares					$ 0.001		$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized							50,000,000	50,000,000	50,000,000
Preferred stock, par value | $ / shares					$ 0.001		$ 0.001	$ 0.001	$ 0.001
Common stock shares issued							82,238,648	145,642,333	123,345,985
Common stock shares outstanding							82,238,648	145,642,333	123,345,985
Preferred stock shares held							28,893,618
Stock Issued During Period, Shares, New Issues		8,973,405
Stock Issued During Period, Value, New Issues | $				$ 63,000	$ 390,361	$ 65,000		$ 82,521	$ 93,182
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%
Subsequent Event [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock authorized shares	3,389,169
Common stock par value | $ / shares	$ 0.109
Common stock, shares authorized	28,467,564
Preferred stock, par value | $ / shares	$ 0.543
Stock Issued During Period, Shares, New Issues		8,973,405
NDPD Pharma 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
NDPD Pharma Inc [Member] | Subsequent Event [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares outstanding	15,000,000
Business Acquisition, Percentage of Voting Interests Acquired	100%
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
Common stock shares outstanding								50,000
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
Common stock par value | ₨ / shares			₨ 10
Common stock shares outstanding			41,020
Common stock shares outstanding round off			41,000
Percentage of outstanding shares			99.95%
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held, percentage								51%
Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares held, percentage								49%
Pharmalectin India Pv tLtd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock 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 held, percentage										99.95%	99.95%
Common stock shares outstanding round off										41,000	41,000
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock 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	29,410,000
Common stock shares outstanding							15,000,000	29,410,000
Fixed conversion rate | $ / shares								$ 1.18864
Pharmalectin, Inc. [Member] | Parent Company [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] | Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock shares outstanding								14,410,000
Options outstanding								1,358,466	1,358,466
NDPD Pharma 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
Stock Issued During Period, Shares, New Issues	14,085,410
Stock Issued During Period, Value, New Issues | $	$ 4,007,572

SCHEDULE OF IMPACT OF RESTATEME

SCHEDULE OF IMPACT OF RESTATEMENT (Details) - USD ($)	3 Months Ended						9 Months Ended		12 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	Dec. 31, 2021
Assets
Total assets	$ 159,008						$ 159,008		$ 139,382	$ 370,936
Liabilities
Total liabilities	1,243,578						1,243,578		3,244,238	3,667,911
Stockholders’ equity
Preferred stock, $0.001 par value	28,894						28,894
Common stock, $0.001 par value	82,239						82,239		144,642	123,346
Additional paid-in capital									13,085,715	8,397,109
Non-controlling interest									(680,886)	(590,628)
Accumulated deficit	(18,404,275)						(18,404,275)		(15,699,327)	(11,226,802)
Total stockholders’ deficit	(1,084,570)	$ (1,099,956)	$ (990,423)		$ (2,627,529)	$ (4,026,094)	(1,084,570)		(3,104,856)	(3,296,975)	$ (3,158,207)
Total liabilities and stockholders’ deficit	159,008						159,008		139,382	370,936
Loss from operations	(346,204)			$ (985,465)			(1,734,755)	$ (2,789,927)	(3,800,212)	(2,436,541)
Adjustment to other income										300,000
Loss of issuance									(212,458)
Total other income (expense)								(720,999)
NET LOSS	(392,374)			(1,156,741)			(1,863,112)	(3,510,926)	(4,562,783)	(2,666,506)
Net loss attributable to the non-controlling interest				34,777	764			68,435	90,258	193,372
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (392,374)	(661,648)		$ (1,121,964)	(1,539,650)		$ (1,863,112)	$ (3,442,491)	$ (4,472,525)	$ (2,473,134)
Loss per Common share, basic	$ 0			$ (0.01)			$ (0.01)	$ (0.03)	$ (0.03)	$ (0.02)
Loss per Common share, diluted	$ 0			$ (0.01)			$ (0.01)	$ (0.03)	$ (0.03)	$ (0.02)
Adjustment of average number of Common shares out-standing									(2,427,075)	(251,473)
Weighted average number of Common shares outstanding, basic	126,391,176			136,443,056			153,821,016	129,441,332	133,973,352	112,712,305
Weighted average number of Common shares outstanding, diluted	126,391,176			136,443,056			153,821,016	129,441,332	133,973,352	112,712,305
Weighted average number of Common shares outstanding, basic	(126,391,176)			(136,443,056)			(153,821,016)	(129,441,332)	(133,973,352)	(112,712,305)
Weighted average number of Common shares outstanding, diluted	(126,391,176)			(136,443,056)			(153,821,016)	(129,441,332)	(133,973,352)	(112,712,305)
Net loss	$ (392,374)			$ (1,156,741)			$ (1,863,112)	$ (3,510,926)	$ (4,562,783)	$ (2,666,506)
Adjustment to reconcile net loss to net cash used in operating activities								(212,458)
Net cash used in operating activities							(99,791)	(682,749)	(775,375)	(1,803,670)
Net cash used in investing activities							(16,123)	(37,740)	(44,301)	(32,247)
Net cash provided by financing activities							124,500	505,361	550,361	2,058,960
Net change in cash							8,586	(215,128)	(269,315)	223,043
Adjustments									1,744
Total assets	159,008						159,008		139,382	370,936
Adjustments									(5,262)
Total liabilities	1,243,578						1,243,578		3,244,238	3,667,911
Adjustments									(1,000)
Adjustments									(209,731)
Additional paid-in capital	17,208,572						17,208,572		13,130,715
Total stockholders’ equity	(1,084,570)	(1,099,956)	(990,423)		(2,627,529)	(4,026,094)	(1,084,570)		(3,104,856)	(3,296,975)	$ (3,158,207)
Total liabilities and stockholders’ equity	159,008						159,008		139,382	370,936
Adjustment from Operations								3,460
Loss from operations	(346,204)			(985,465)			(1,734,755)	(2,789,927)	(3,800,212)	(2,436,541)
Loss of issuance				(120,772)				(212,458)
Total other (expense) income								(720,999)
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (392,374)	$ (661,648)		(1,121,964)	$ (1,539,650)		(1,863,112)	(3,442,491)	(4,472,525)	(2,473,134)
Adjustments								(3,460)
Net cash used in operating activities							(99,791)	(682,749)	(775,375)	(1,803,670)
Net cash used in investing activities							(16,123)	(37,740)	(44,301)	(32,247)
Net cash provided by financing activities							$ 124,500	505,361	550,361	2,058,960
Previously Reported [Member]
Assets
Adjustment to Intangibles
Total assets									137,638	370,936
Liabilities
Total liabilities									3,249,500	3,663,482
Stockholders’ equity
Preferred stock, $0.001 par value
Common stock, $0.001 par value									145,642	123,252
Additional paid-in capital									12,920,984	8,392,430
Non-controlling interest									(680,886)	(590,628)
Accumulated deficit									(15,497,602)	(11,217,600)
Total stockholders’ deficit				(2,143,918)				(2,143,918)	(3,111,862)	(3,292,546)
Total liabilities and stockholders’ deficit									137,638	370,936
Loss from operations								(2,793,386)	(3,820,147)	(2,134,112)
Adjustment to other income
Loss of issuance
Total other income (expense)								(508,541)	(550,113)	(523,192)
NET LOSS								(3,301,927)	(4,370,260)	(2,657,304)
Net loss attributable to the non-controlling interest						32,894		68,435	90,258	193,372
NET LOSS ATTRIBUTABLE TO BIOXYTRAN						(780,654)		$ (3,233,492)	$ (4,280,002)	$ (2,463,932)
Loss per Common share, basic								$ (0.02)	$ (0.03)	$ (0.02)
Loss per Common share, diluted								$ (0.02)	$ (0.03)	$ (0.02)
Weighted average number of Common shares outstanding, basic								129,441,332	134,224,825	115,139,380
Weighted average number of Common shares outstanding, diluted								129,441,332	134,224,825	115,139,380
Weighted average number of Common shares outstanding, basic								(129,441,332)	(134,224,825)	(115,139,380)
Weighted average number of Common shares outstanding, diluted								(129,441,332)	(134,224,825)	(115,139,380)
Net loss								$ (3,301,927)	$ (4,370,260)	$ (2,657,304)
Adjustment to reconcile net loss to net cash used in operating activities
Net cash used in operating activities								(682,749)	(775,375)	(1,805,670)
Net cash used in investing activities								(37,740)	(44,301)	(32,247)
Net cash provided by financing activities								505,361	550,361	2,060,960
Net change in cash								(215,128)	(269,315)	223,043
Total assets									137,638	370,936
Total liabilities									3,249,500	3,663,482
Additional paid-in capital									12,920,984
Total stockholders’ equity				$ (2,143,918)				(2,143,918)	(3,111,862)	(3,292,546)
Total liabilities and stockholders’ equity									137,638	370,936
Loss from operations								(2,793,386)	(3,820,147)	(2,134,112)
Total other (expense) income								(508,541)	(550,113)	(523,192)
NET LOSS ATTRIBUTABLE TO BIOXYTRAN						$ (780,654)		(3,233,492)	(4,280,002)	(2,463,932)
Net cash used in operating activities								(682,749)	(775,375)	(1,805,670)
Net cash used in investing activities								(37,740)	(44,301)	(32,247)
Net cash provided by financing activities								505,361	550,361	2,060,960
Revision of Prior Period, Reclassification, Adjustment [Member]
Assets
Adjustment to Intangibles									1,744
Total assets									1,744
Liabilities
Adjustments to accounts payable									(6,369)	4,429
Adjustments to unissued shares									11,631
Total liabilities									(5,262)	4,429
Stockholders’ equity
Preferred stock, $0.001 par value
Adjustment to Common Stock									(1,000)	94
Common stock, $0.001 par value									(1,000)	94
Adjustment to APIC									164,731	4,679
Additional paid-in capital									164,731	4,679
Non-controlling interest
Accumulated deficit									(201,725)	(9,202)
Total stockholders’ deficit									7,006	(4,429)
Total liabilities and stockholders’ deficit									1,744
Loss from operations								3,460
Total other income (expense)								(212,458)
NET LOSS								(208,999)
Net loss attributable to the non-controlling interest
NET LOSS ATTRIBUTABLE TO BIOXYTRAN								$ (208,999)
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
Weighted average number of Common shares outstanding, basic
Weighted average number of Common shares outstanding, diluted
Net loss								$ (208,999)
Adjustment to reconcile net loss to net cash used in operating activities								(212,458)
Net cash used in operating activities
Net cash used in investing activities
Net cash provided by financing activities
Net change in cash
Adjustments									1,744
Total assets									1,744
Adjustments									(5,262)
Total liabilities									(5,262)	4,429
Adjustments									(1,000)
Adjustments									(209,731)
Additional paid-in capital									209,731
Total stockholders’ equity									7,006	(4,429)
Total liabilities and stockholders’ equity									1,744
Adjustment from Operations								3,460
Loss from operations								3,460
Loss of issuance								(212,458)
Total other (expense) income								(212,458)
NET LOSS ATTRIBUTABLE TO BIOXYTRAN								(208,999)
Adjustments								(3,460)
Net cash used in operating activities
Net cash used in investing activities
Net cash provided by financing activities
As Restated [Member]
Assets
Adjustment to Intangibles									1,744
Total assets									139,382	370,936
Liabilities
Adjustments to accounts payable									(6,369)	4,429
Adjustments to unissued shares									11,631
Total liabilities									3,244,238	3,667,911
Stockholders’ equity
Preferred stock, $0.001 par value
Adjustment to Common Stock									(1,000)	94
Common stock, $0.001 par value									144,642	123,346
Adjustment to APIC									164,731	4,679
Additional paid-in capital									13,085,715	8,397,109
Non-controlling interest									(680,886)	(590,628)
Accumulated deficit									(15,699,327)	(11,226,802)
Total stockholders’ deficit									(3,104,856)	(3,296,975)
Total liabilities and stockholders’ deficit									139,382	370,936
Adjustment to R&D										(300,000)
Adjustment to GNA									19,935	(9,202)
Loss from operations									(3,800,212)	(2,436,541)
Adjustment to other income										300,000
Loss of issuance									(212,458)
Total other income (expense)									(762,571)	(229,965)
NET LOSS									(4,562,783)	(2,666,506)
Net loss attributable to the non-controlling interest			13,324						90,258	193,372
NET LOSS ATTRIBUTABLE TO BIOXYTRAN			(795,766)						$ (4,472,525)	$ (2,473,134)
Adjustment of average number of Common shares out-standing									(251,473)	(2,427,075)
Net loss									$ (4,562,783)	$ (2,666,506)
Adjustment to reconcile net loss to net cash used in operating activities									192,523	7,202
Net cash used in operating activities									(775,375)	(1,803,670)
Net cash used in investing activities									(44,301)	(32,247)
Adjustment in cash investment										(2,000)
Net cash provided by financing activities									550,361	2,058,960
Net change in cash									(269,315)	223,043
Total assets									139,382	370,936
Total liabilities									3,244,238	3,667,911
Total stockholders’ equity									(3,104,856)	(3,296,975)
Total liabilities and stockholders’ equity									139,382	370,936
Loss from operations									(3,800,212)	(2,436,541)
Total other (expense) income									(762,571)	(229,965)
NET LOSS ATTRIBUTABLE TO BIOXYTRAN			$ (795,766)						(4,472,525)	(2,473,134)
Net cash used in operating activities									(775,375)	(1,803,670)
Net cash used in investing activities									(44,301)	(32,247)
Net cash provided by financing activities									550,361	2,058,960
Revision of Prior Period, Adjustment [Member]
Stockholders’ equity
Adjustment to R&D										(300,000)
Adjustment to GNA									19,935	(9,202)
Loss from operations									19,935	(309,202)
Adjustment to other income										300,000
Loss of issuance									(212,458)
Total other income (expense)									(212,458)	300,000
NET LOSS									(192,523)	(9,202)
Net loss attributable to the non-controlling interest
NET LOSS ATTRIBUTABLE TO BIOXYTRAN									$ (192,523)	$ (9,202)
Loss per Common share, basic
Loss per Common share, diluted
Adjustment of average number of Common shares out-standing									(251,473)	(2,427,075)
Weighted average number of Common shares outstanding, basic									251,473	2,427,075
Weighted average number of Common shares outstanding, diluted									251,473	2,427,075
Weighted average number of Common shares outstanding, basic									(251,473)	(2,427,075)
Weighted average number of Common shares outstanding, diluted									(251,473)	(2,427,075)
Net loss									$ (192,523)	$ (9,202)
Adjustment to reconcile net loss to net cash used in operating activities									192,523	7,202
Net cash used in operating activities										2,000
Net cash used in investing activities
Adjustment in cash investment										(2,000)
Net cash provided by financing activities										(2,000)
Net change in cash
Loss from operations									19,935	(309,202)
Total other (expense) income									(212,458)	300,000
NET LOSS ATTRIBUTABLE TO BIOXYTRAN									(192,523)	(9,202)
Net cash used in operating activities										2,000
Net cash used in investing activities
Net cash provided by financing activities										$ (2,000)

SCHEDULE OF IMPACT OF RESTATE_2

SCHEDULE OF IMPACT OF RESTATEMENT (Details) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($) shares
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loss of issuance					$ 212,458
Stockbased compensation expense affiliate			$ 217,290	$ 75,677	89,321	38,400
Other Nonoperating Income						$ 300,000
Weighted average number of Common shares out-standing, basic and diluted | shares					2,427,075	251,473
Adjustment of Warrants Granted for Services						$ 4,773
Offset against liabilities					$ 1,744
Accruals for legal services					5,262	4,429
Loss of issuance		$ 120,772		$ 212,458
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loss of issuance					212,458
Stockbased compensation expense affiliate					19,935
Other Nonoperating Income						$ 300,000
Weighted average number of Common shares out-standing, basic and diluted | shares					251,473	2,427,075
Revision of Prior Period, Error Correction, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of shares issued | shares					1,000,000	93,750
Revision of Prior Period, Error Correction, Adjustment [Member] | Private Placement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of shares issued | shares						30,000
Measurement Input, Price Volatility [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity securities, measurement input	0.25		0.25
Minimum [Member] | Measurement Input, Price Volatility [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity securities, measurement input	0.20		0.20
Maximum [Member] | Measurement Input, Price Volatility [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity securities, measurement input	0.30		0.30

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - 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	Dec. 31, 2022
Short-Term Debt [Line Items]
Research and development expenses	$ 51,000	$ 316,129	$ 78,000	$ 604,771	$ 1,149,209	$ 1,277,768
Discount to market price rate	25%		25%
2021 Notes [Member]
Short-Term Debt [Line Items]
Market price					$ 0.15
Common stock shares issued upon conversion of debt					16,336,608
Shares issued upon exercise of warrants					1,342,030
Shares issued upon exercise of outstanding options					335,000
Principal and unpaid interest					$ 2,123,759
Debt conversion, description					The 2021 1-year notes (the “2021 Notes”), extended thorough May 2023, have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference.
New Notes [Member]
Short-Term Debt [Line Items]
Market price						$ 0.48
Common stock shares issued upon conversion of debt						17,689,085
Shares issued upon exercise of warrants						542,030
Shares issued upon exercise of outstanding options						524,000
Principal and unpaid interest						$ 2,299,581
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		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 34,672		$ 26,086	$ 295,401
Working capital	1,207,907		3,218,152
Accumulated deficit	18,404,275		15,699,327	11,226,802
Private placements			550,361	678,000
Proceeds from issuance of convertible notes	61,500			$ 1,380,960
Proceeds from equity	$ 63,000	$ 505,361

AFFILIATE TRANSACTIONS (Details

AFFILIATE TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Reimbursement of legal and administrative costs				$ 34,220
Accrued interest			$ 223,759	$ 134,581
Two Affiliated Companies [Member]
Related Party Transaction [Line Items]
Maintanence costs of licene agreements of two affiliates each			5,000
Two Affiliated Companies [Member] | License Agreement [Member]
Related Party Transaction [Line Items]
Maintanence fees of license	$ 5,000
License fee	$ 10,000	$ 10,000
Two Affiliated Companies [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Interest rate	8%
Loan amount	$ 140,588		25,000
Accrued interest	$ 2,934		$ 0

SCHEDULE OF INTANGIBLES (Detail

SCHEDULE OF INTANGIBLES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized patent costs	$ 141,348	$ 125,225	$ 79,179
Estimated Remaining Life (years)	2041 years	17 years
Accumulated amortization	$ (17,012)	$ (11,929)	(3,644)
Intangible assets, net	$ 124,336	$ 113,296	$ 75,535

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges of intangibles	$ 0	$ 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		Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Professional fees		$ 75,469		$ 77,264		$ 397,514
Interest				223,759		134,581
Payroll Tax		4,332				40,182
401K		18,625				180,557
Other				1,658		990
Loans Payable, Current				25,000
Convertible note payable		805,000		1,900,000		2,165,000
Total current liabilities		1,243,578		3,244,238		3,667,911
Debt discount		(50,000)
Total current liabilities		1,243,578		3,244,238		3,667,911
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable affiliate		35,084	[1]	2,000	[1],[2]	709,727	[2]
Interest	[3]	2,934
Un-issued share liability		40,000	[4]	507,242	[4],[5]	38,400	[5]
Loans Payable, Current	[6]			25,000
Short term loan	[3]	140,588		25,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest		123,352		223,759
Un-issued share liability		10,194		507,315		$ 960
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 2,000 286,900 269,400 153,427 140,588 8 2,934 25,000 82,476 40,000 211,269 3,599,289 515,904 30,000 485,904

SCHEDULE OF ACCOUNTS PAYABLES_2

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (Parenthetical) - USD ($)		3 Months Ended					12 Months Ended
		Jun. 30, 2024	Dec. 31, 2023		Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2023		Dec. 31, 2022		Sep. 30, 2024
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 162,295			$ 144,282	$ 172,306	$ 316,588		$ 1,520,381
Interest			$ 223,759				223,759		134,581
Chief Financial Officer [Member]
Prepaid expenses			2,000				2,000
Common Stock [Member]
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 1,249	30,000		$ 1,110	$ 1,325	2,435		6,081
Chief Financial Officer [Member]
Affiliate accounts payable			2,000				2,000
Accumulated payroll									269,400		$ 11,667
Chief Executive Officer [Member]
Accumulated payroll									286,900		32,084
Chief Communications Officer [Member]
Accumulated payroll									153,427		8,750
Expense claims											1,000
Officer [Member]
Accrued Salaries			485,904				485,904
Affiliate [Member]
Affiliate accounts payable			2,000	[1],[2]			2,000	[1],[2]	709,727	[1]	35,084	[2]
Short term loans	[3]		25,000				25,000				$ 140,588
Interest rate											8%
Interest	[3]										$ 2,934
Unissued shares liability			$ 507,242	[4],[5]			$ 507,242	[4],[5]	$ 38,400	[5]	$ 40,000	[4]
Three Board Members [Member]
Common stock shares award			211,269				211,269				82,476
Unissued shares liability											$ 515,904
Conversion of debt, shares							3,599,289
Four Board [Member]
Unissued shares liability											$ 40,000
[1]$ 2,000 286,900 269,400 153,427 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 30,000 485,904

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)		Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Interest payable				$ 223,759		$ 134,581
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable		$ 35,084		2,000		709,727
Short term loans		140,588		25,000
Un-issued shares liability affiliate		40,000		507,242		38,400
Affiliate [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable		35,084	[1]	2,000	[1],[2]	709,727	[2]
Interest payable		2,934
Short term loans	[3]	140,588		25,000
Un-issued shares liability affiliate		$ 40,000	[4]	507,242	[4],[5]	$ 38,400	[5]
Unissued shares liability				$ 515,904
[1]As at September 30, 2024, there are $ 35,084 32,084 11,667 8,750 1,000 2,000 2,000 286,900 269,400 153,427 140,588 8 2,934 25,000 82,476 40,000 211,269 3,599,289 515,904 30,000 485,904

SCHEDULE OF OUTSTANDING CONVERT

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) - USD ($)			9 Months Ended
		May 01, 2024	Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Short-Term Debt [Line Items]
Total principal due					$ 1,900,000		$ 2,165,000
Total accrued interest					223,759		134,581
Total amount due					2,123,759		2,299,581
Total debt discount
Debt discount
Note Sold in Exchange for Cash [Member]
Short-Term Debt [Line Items]
Total principal due					900,000	[1]	1,165,000	[2]
Total accrued interest					63,814	[1]	34,471	[2]
Total amount due					963,814	[1]	1,199,471	[2]
Note issued In Exchange For Defaulted Old Notes [Member]
Short-Term Debt [Line Items]
Total principal due					1,000,000		1,000,000	[3]
Total accrued interest					159,945		100,110	[3]
Total amount due					1,159,945		$ 1,100,110	[3]
Private Placement, 2021 Note [Member]
Short-Term Debt [Line Items]
Total principal due			$ 805,000	[4]	900,000	[5]
Total accrued interest			123,352	[4]	63,814	[5]
Total amount due			878,352	[4]	963,814	[5]
Total debt discount		$ (105,000)	(50,000)	[4]		[5]
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	[4]		[5]
Amortized remaining debt discount			$ 50,000
2021 Note issued in exchange for prior Notes [Member]
Short-Term Debt [Line Items]
Total principal due	[6]				1,000,000
Total accrued interest	[6]				159,945
Total amount due	[6]				1,159,945
Total debt discount	[6]
Debt discount	[6]
[1]During 2023 a total of $ 316,588 51,588 2,435,291 1,045,150 119,850 1,000,000 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	Dec. 31, 2023		Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2023		Dec. 31, 2022	May 01, 2024
Short-Term Debt [Line Items]
Cash received								$ 61,500					$ 1,380,960
Debt discount
New note issued				1,000,000							1,000,000
Value issued for the conversion of notes payable		$ 162,295				$ 144,282	$ 172,306				316,588		1,520,381
Interest paid in conversion of note payable								164,357		$ 51,588	51,588		53,371
Common Stock [Member]
Short-Term Debt [Line Items]
Value issued for the conversion of notes payable		$ 1,249		30,000		$ 1,110	$ 1,325				$ 2,435		$ 6,081
Shares issued for the conversion of notes payable		1,248,423	9,857,092			1,109,861	1,325,430				2,435,291		6,081,484
Note Sold in Exchange for Cash [Member] | Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Cash received											$ 1,045,150		$ 1,045,150
Debt discount				119,850							119,850		$ 119,850
Private Placement, 2021 Note [Member]
Short-Term Debt [Line Items]
Debt discount					[1]			50,000	[2]			[1]		$ 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							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							$ 1,000,000
[1]Net cash received from these notes was $ 1,045,150 119,850 200,000 1,675,849 10% December 1, 2024 (i) reduction of conversion price to $ 0.08 105,000 50,000 1,000,000 1,163,562 163,562 8,950,474

SCHEDULE OF CONVERTIBLE CONVERS

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) - Private Placement [Member] - 2022 Notes [Member]	Aug. 31, 2022 USD ($) shares	[1]
Short-Term Debt [Line Items]
Principal Converted	$ 1,467,000
Accrued interest converted	$ 53,371
Shares issued | shares	6,081,484
[1]Net cash received for these notes were $ 1,380,960 86,040

SCHEDULE OF CONVERTIBLE CONVE_2

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023		Dec. 31, 2022		Aug. 31, 2022
Short-Term Debt [Line Items]
Face value		$ 1,900,000		$ 2,165,000
Debt discount	$ (50,000)
Note Sold in Exchange for Cash [Member]
Short-Term Debt [Line Items]
Face value		$ 900,000	[1]	$ 1,165,000	[2]
Note Sold in Exchange for Cash [Member] | Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Face value						$ 1,380,960
Debt discount						$ 86,040
[1]During 2023 a total of $ 316,588 51,588 2,435,291 1,045,150 119,850

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)							1 Months Ended	12 Months Ended
		May 01, 2024	Apr. 15, 2024	May 05, 2023	Aug. 31, 2022	May 03, 2021	Jan. 31, 2022	Dec. 31, 2023	Mar. 15, 2024	Dec. 31, 2022
Short-Term Debt [Line Items]
Aggregate principal amount								$ 1,900,000		$ 2,165,000
Debt discount
Interest on notes								$ 223,759		$ 134,581
2021 Notes [Member]
Short-Term Debt [Line Items]
Debt discount								The 2021 1-year notes (the “2021 Notes”), extended thorough May 2023, have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference.
Shares issued								16,336,608
2022 Notes [Member] | Private Placement [Member]
Short-Term Debt [Line Items]
Shares issued	[1]				6,081,484
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 conversion price		$ 0.08
Debt discount		$ 105,000
Four Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount						$ 2,165,000
Interest rate						6%
Debt discount						The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) if the market price at the date of conversion is below $0.13, the conversion price will be reduced with 120% of the price difference
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]
Short-Term Debt [Line Items]
Interest rate				10%
Prepayment percentage				120%
Notes extended date				Apr. 30, 2024
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
Thirty Four Securities Purchase Agreement [Member] | Convertible Notes Payable [Member] | 2022 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount							$ 1,467,000
Interest rate							6%
Debt conversion price							$ 0.25
Issued and outstanding common stock, percentage							4.99%
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
[1]Net cash received for these notes were $ 1,380,960 86,040

SCHEDULE OF COMMON STOCK ISSUED

SCHEDULE OF COMMON STOCK ISSUED AND OUTSTANDING (Details) - USD ($)																																																				3 Months Ended				9 Months Ended		12 Months Ended
		Dec. 31, 2024	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	Dec. 31, 2023	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. 01, 2023	Dec. 31, 2022	Dec. 29, 2022	Nov. 28, 2022	Oct. 28, 2022	Sep. 08, 2022	Aug. 31, 2022		Aug. 15, 2022		Aug. 01, 2022	Jul. 07, 2022	[11]	Apr. 01, 2022		Jan. 01, 2022	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares					8,973,405
Amount																																																				$ 63,000	$ 390,361	$ 65,000				$ 82,521	$ 93,182
Stock Plan 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[1]									1,764,123																						481,000
Amount	[1]									$ 187,607																						$ 73,135
Share price	[1]									$ 0.106																						$ 0.152
Exercise of Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]														4,356,778
Amount	[2]
Share price	[2]
Debt Conversion [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]						1,027,397			250,000		1,000,000		3,705,808			3,703,704								1,600,000									137,656
Amount	[2]						$ 150,000			$ 32,125		$ 104,000		$ 385,404			$ 500,000								$ 193,000									$ 45,879
Share price	[2]						$ 0.146			$ 0.129		$ 0.104		$ 0.104			$ 0.135								$ 0.121									$ 0.333
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]					212,766			194,553		173,077							333,333			200,000			505,186		500,000			114,286				78,125		156,250
Amount	[3]					$ 20,000			$ 25,000		$ 18,000							$ 45,000			$ 27,000			$ 68,200		$ 100,000			$ 40,000				$ 25,000		$ 50,000
Share price	[3]					$ 0.094			$ 0.128		$ 0.104							$ 0.135			$ 0.135			$ 0.135		$ 0.200			$ 0.350				$ 0.320		$ 0.320
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[4]
Amount	[4]																													$ 348,637
Share price	[4]
Convertible Debt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[5]							769,231			479,192		906,618		8,950,474								1,109,861				803,292	522,138
Amount	[5]							$ 100,000			$ 62,295		$ 100,000		$ 1,163,562								$ 144,282				$ 104,428	$ 67,878
Share price	[5]							$ 0.130			$ 0.130		$ 0.110		$ 0.130								$ 0.130				$ 0.130	$ 0.130
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[6]																								1,612,903
Amount	[6]																								$ 145,161
Share price	[6]																								$ 0.090
Private Placement One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]																				370,370
Amount	[3]																				$ 50,000
Share price	[3]																				$ 0.135
Subscription [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares
Amount																		$ (45,000)
Return to Treasury [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[3]															1,000,000
Amount	[3]
Share price	[3]
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																						$ 69,077
Share price	[1]									$ 0.110																						$ 0.300
Affiliated Entity [Member] | Conversion Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[7]			22,370	19,221,026
Amount	[7]			$ 14,820	$ 4,139,126
Share price	[7]			$ 0.662	$ 0.215
Affiliated Entity [Member] | Exercise of Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[1]				8,973,405
Amount	[1]				$ 160,950
Share price	[1]				$ 0.018
Affiliated Entity [Member] | Debt Conversion [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[2]				776,817												3,599,289					5,824,741												6,763,562
Amount	[2]				$ 353,840												$ 485,904					$ 858,112												$ 2,254,197
Share price	[2]				$ 0.455												$ 0.135						$ 0.147											$ 0.333
Affiliated Entity [Member] | Conversion Common Stock One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[7]			100,000
Amount	[7]			$ (500)
Share price	[7]			$ 0.005
Affiliated Entity [Member] | Conversion Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[7]			111,847	96,105,125
Amount	[7]			$ (14,820)	$ (4,139,126)
Share price	[7]			$ 0.133	$ 0.043
Affiliated Entity [Member] | Conversion Preferred Stock One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[7]			500,000
Amount	[7]			$ 500
Share price	[7]			$ 0.001
2021 Stock Plan One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares		283,692																		72,423
Amount		$ 28,653																		$ 7,315
Share price		$ 0.101																		$ 0.101																																						$ 0.101
2021 Stock Plan Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares																																								2,000						2,000
Amount																																								$ 810						$ 640
Share price																																								$ 0.406						$ 0.320
2021 Stock Plan Two [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[8]																																																70,000
Amount																																								$ 32,400						$ 25,600			$ 12,110	[8]
Share price																																								$ 0.406						$ 0.320			$ 0.173	[8]
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares																				144,642,333																123,345,985	123,345,985														110,840,998	580,396	3,188,459	192,411	250,000			534,815	354,000
Amount																				$ 13,229,387																$ 8,520,455	$ 8,520,455														$ 5,992,717	$ 580	$ 3,188	$ 192				$ 535	$ 354
Share price																				$ 0.091																$ 0.069	$ 0.069														$ 0.054							$ 0.091	$ 0.069
Common Stock [Member] | Issuance of Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares																															[9]												[10]
Amount	[9]																													$ 348,637
Share price																															[9]														[10]
Common Stock [Member] | Issuance of Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amount																																												$ 148,085	[10]		$ 42,250
Common Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[11]																				200,000			505,186		500,000			114,286				78,125		156,250			93,750	156,200					1,400,000
Amount	[11]																				$ 27,000			$ 68,200		$ 100,000			$ 40,000				$ 25,000		$ 50,000			$ 30,000	$ 50,000					$ 598,000
Share price	[11]																				$ 0.135			$ 0.135		$ 0.200			$ 0.350				$ 0.320		$ 0.320			$ 0.320	$ 0.320					$ 0.430
Common Stock [Member] | Private Placement [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[11]																				370,370
Amount	[11]																				$ 50,000
Share price	[11]																				$ 0.135
Common Stock [Member] | Convertible Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[10]																						1,109,861				803,292	522,138														6,081,484
Amount	[10]																						$ 144,282				$ 104,428	$ 67,878														$ 1,520,371
Share price	[10]																						$ 0.130				$ 0.130	$ 0.130														$ 0.250
Common Stock [Member] | Exercise of Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[12]																																								4,139,503
Amount	[12]
Share price	[12]
Common Stock [Member] | 2021 Stock Plan One [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[13]																			463,163																	280,000
Amount	[13]																			$ 106,348																	$ 78,240
Share price	[13]																			$ 0.230																	$ 0.279																					0.230	0.279
Common Stock [Member] | 2021 Stock Plan Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[13]																			534,815																	354,000
Amount	[13]																			$ 81,780																	$ 60,700
Share price	[13]																			$ 0.153																	$ 0.171																					$ 0.153	$ 0.171
Common Stock [Member] | Debt Conversion One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[12]																																	137,656
Amount	[12]																																	$ 45,879
Share price	[12]																																	$ 0.333
Common Stock [Member] | Debt Conversion Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[12]																								1,600,000
Amount	[12]																								$ 193,000
Share price	[12]																								$ 0.121
Common Stock [Member] | Debt Conversion Two [Member] | Affiliated Entity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[12]																					5,824,741												6,763,562
Amount	[12]																					$ 858,112												$ 2,254,197
Share price	[12]																					$ 0.147												$ 0.333
Common Stock [Member] | Public Offering [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares	[14]																								1,612,903
Amount	[14]																								$ 145,161
Share price	[14]																								$ 0.090
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	$ 13,057,926
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 in Rule 3(a)(9) of the Securities Act.[3]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.[4]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.[5]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.[6]The shares were issued after the Company filed a registration statement with the SEC, on Form S-1[7]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.[8]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[9]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.[10]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.[11]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.[12]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.[13]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.[14]The shares were issued after the Company filed a registration statement with the SEC, on Form S-1

SCHEDULE OF STOCK WARRANTS VALU

SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield	0%	0%
Volatility factor (monthly)	149.39%	155.52%
Expected life of warrant	5 years	5 years
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	4.29%	1.37%
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	4.95%	4.45%

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		Dec. 31, 2021
Equity [Abstract]
Number of Warrants Oustanding, balance	[1]	1,342,030		542,030		542,030		272,000
Weighted Average Exercise Price, Balance		$ 0.29		$ 0.42		$ 0.42		$ 2
Weighted- Average Remaining Expected Term, Balance		3 years		4 years 1 month 6 days		3 years 6 months		4 years 1 month 6 days		3 years 8 months 12 days
Number of Warrants, Granted			[2]	800,000	[2]	800,000	[1]	492,030	[1]
Weighted Average Exercise Price, Granted			[2]	$ 0.20	[2]	$ 0.20		$ 0.26
Weighted average remaining contractual term, Granted						5 years		5 years
Number of Warrants, Exercised							[1]	(200,000)	[1]
Weighted Average Exercise Price, Exercised								$ 2
Number of Warrants, Forfeited/Cancelled							[1]	(22,000)	[1]
Weighted Average Exercise Price, Forfeited/Canceled								$ 2
Number of warrants, Exercised							[1]	200,000	[1]
Number of warrants, Forfeited and cancelled							[1]	22,000	[1]
Number of Warrants Oustanding, Balance		1,342,030		1,342,030		1,342,030	[1]	542,030	[1]	272,000	[1]
Weighted Average Exercise Price, Balance		$ 0.29		$ 0.29		$ 0.29		$ 0.42		$ 2
Weighted average remaining contractual term, Ending balance						3 years 9 months 18 days
Weighted- Average Remaining Expected Term, Granted	[2]			5 years
[1]The warrant agreements issued in 2019 for a total of 50,000

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
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	50,000
Warrant exercised, shares issued	1,130,114	1,130,114
Warrant exercise price	$ 0.11	$ 0.09
Warrant cashless exercised, shares issued	221,023	817,622

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	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 0.29	$ 0.29	$ 0.29	$ 0.42	$ 2
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	3 years 8 months 12 days
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants	1,342,030		1,342,030
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 0.29		$ 0.29
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years		3 years 9 months 18 days
Warrants Outstanding, Aggregate Intrinsic Value
Warrants Exercisable, Number of Warrants			1,342,030
Warrants Exercisable, Weighted Average Exercise Price Per Share			$ 0.29
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)	3 years		3 years 9 months 18 days
Warrants Exercisable, Aggregate Intrinsic Value

SCHEDULE OF NON-VESTED WARRANTS

SCHEDULE OF NON-VESTED WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of Warrants Non-vested, Beginning
Weighted- Average Grant-Date Fair Value per share Non-vested, Beginning
Number of Warrants Non-vested, Granted	800,000	492,060
Weighted- Average Grant-Date Fair Value per share Non-vested, Granted	$ 0.20
Number of Warrants Non-vested, Forfeited
Weighted- Average Grant-Date Fair Value per share Non-vested, Forfeited
Number of Warrants Non-vested, Vested	800,000	492,060
Weighted- Average Grant-Date Fair Value per share Non-vested, Vested	$ 0.20	$ 0.20
Number of Warrants Non-vested, Ending
Weighted- Average Grant-Date Fair Value per share Non-vested, Ending

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - 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]
Preferred Stock, Shares Issued	28,893,618
Preferred stock, per share	$ 0.001	$ 0.001	$ 0.001	$ 0.001
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)		The preferred shares can at any time be converted into shares of Common Stock at a 1:5 basis, and carry a voting-power of an “as if converted” basis multiplied by a factor of two
Number of common stock issued in exchange of cashless exercise, shares				4,139,503
Weighted average exercise price			$ 0.15
Warrants outstanding, aggregate intrinsic value	$ 0		$ 0
Common stock, shares authorized	300,000,000		300,000,000	300,000,000
Preferred stock, shares authorized	50,000,000		50,000,000	50,000,000
Warrants awarded, shares		800,000
Warrant term		5 years
Warrants exercisable		$ 0.20
Convertible Debt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants value		$ 348,637
Refinancing convertible note price		$ 0.436
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrent awarded, shares			800,000	492,030
Warrants value			$ 348,637	$ 190,335
Warrent retired, shares				22,000
Warrent retired				6,763
Warrants exercisable, weighted average remaining contractual life	3 years		3 years 9 months 18 days

SCHEDULE OF GRANTED AND ISSUED

SCHEDULE OF GRANTED AND ISSUED STOCK AWARDS (Details) - USD ($)																													3 Months Ended			9 Months Ended		12 Months Ended
		Dec. 31, 2024	Aug. 19, 2024	Aug. 14, 2024	Apr. 19, 2024	Mar. 27, 2024	Jan. 01, 2024	Dec. 31, 2023	Oct. 27, 2023		Aug. 04, 2023		Apr. 19, 2023	Apr. 14, 2023		Jan. 01, 2023	Dec. 31, 2022	Oct. 28, 2022		Aug. 01, 2022		Apr. 11, 2022	Apr. 01, 2022		Feb. 18, 2022	Jan. 10, 2022	[2]	Jan. 01, 2022	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares			8,973,405
Amount																													$ 63,000	$ 390,361	$ 65,000			$ 82,521	$ 93,182
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	$ (44,940)
Share price							$ (0.019)									$ (0.023)														$ (0.009)		$ (0.055)	$ (0.009)
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		$ 1,823
Share price				$ (0.100)	$ (0.124)	$ (0.142)					$ (0.150)		$ (0.456)
Share price				$ 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)
Share price						$ 0.104
Affiliated Entity [Member] | 2021 Stock Plan [Member] | Stipend [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					$ 17,940		$ 51,137
Share price	[1]			$ (0.100)	$ (0.124)	$ (0.142)					$ (0.150)		$ (0.465)
Share price	[1]			$ 0.100	$ 0.124	$ 0.142					$ 0.150		$ 0.465
Affiliated Entity [Member] | 2021 Stock Plan [Member] | Bonus [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)
Share price	[1]					$ 0.104
2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares								5,288,687	53,815		477,000			4,000		4,290,709	4,290,709					250,000			100,000			3,656,709
Amount								$ 90,856	$ 8,610		$ 71,312			$ 1,823		$ (97,354)	$ (97,354)					$ 43,250			$ 16,000			$ (236,294)
Share price								$ (0.017)	$ (0.160)		$ (0.150)			$ (0.465)		$ (0.023)	$ (0.023)					$ (0.173)			$ (0.160)			$ (0.065)						$ (0.017)	$ (0.023)
Share price								$ 0.017	$ 0.160		$ 0.150			$ 0.465		$ 0.023	$ 0.023					$ 0.173			$ 0.160			$ 0.065						0.017	$ 0.023
2021 Stock Plan [Member] | Affiliated Entity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares								211,269	233,163	[2]	120,000	[2]		110,000	[2]			80,000	[2]	80,000	[2]		10,000	[2]		40,000
Amount								$ 21,338	$ 37,306	[2]	$ 17,940	[2]		$ 51,137	[2]								$ 1,730	[2]		$ 6,400
Share price								$ (0.101)	$ (0.160)	[2]	$ (0.150)	[2]		$ (0.465)	[2]								$ (0.173)	[2]		$ (0.160)								(0.101)
Share price								$ 0.101	$ 0.160	[2]	$ 0.150	[2]		$ 0.465	[2]								$ 0.173	[2]		$ 0.160								0.101
2021 Stock Plan Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares																		2,000		2,000
Amount																		$ 810		$ 640
Share price																		$ (0.406)		$ (0.320)
Share price																		$ 0.406		$ 0.320
2021 Stock Plan Two [Member] | Affiliated Entity [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares	[2]																						70,000
Amount																		$ 32,400		$ 25,600			$ 12,110	[2]
Share price																		$ (0.406)		$ (0.320)			$ (0.173)	[2]
Share price																		$ 0.406		$ 0.320			$ 0.173	[2]
2021 Stock Plan One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares		283,692						72,423
Amount		$ 28,653						$ 7,315
Share price		$ (0.101)						$ (0.101)																										(0.101)
Share price		$ 0.101						$ 0.101																										$ 0.101
[1]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[2]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.

SCHEDULE OF FAIR MARKET VALUE (

SCHEDULE OF FAIR MARKET VALUE (Details) - Stock Awards Plan [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares issued, beginning balance	4,290,709	3,656,709
Weighted average market value per share, beginning balance	(0.02)	(0.06)
Number of shares, shares issued	997,978	634,000
Weighted average market value per share, shares issued	0.20	0.22
Number of shares issued, ending balance	5,288,687
Weighted average market value per share, ending balance	0.02
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	0.001	0.001
Fair value per share, shares issued	0.15	0.16
Fair value per share, ending balance	0.001
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	0.55	0.55
Fair value per share, shares issued	0.48	0.41
Fair value per share, ending balance	0.55

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Outstanding Balance	335,000	524,000	524,000	668,000
Weighted Average Exercise Price per Share, Outstanding balance	$ 0.62	$ 0.44	$ 0.44	$ 0.71
Number of Options, Granted
Exercise Price per Share, Granted
Weighted Average Exercise Price per Share, Granted				$ 0.20
Number of Options, Exercised
Weighted Average Exercise Price per Share, Exercised
Number of Options, Options forfeited/cancelled	(335,000)	(144,000)	(189,000)	(144,000)
Weighted Average Exercise Price per Share, Options forfeited/cancelled	$ 0.62	$ 0.11	$ 0.09	$ 0.81
Number of Options, Outstanding Balance		380,000	335,000	524,000
Exercise Price per Share, Outstanding Balance
Weighted Average Exercise Price per Share, Outstanding balance		$ 0.48	$ 0.62	$ 0.44
Exercise Price per Share, Exercised
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per Share, Outstanding Balance	$ 0.001	$ 0.001	0.001	$ 0.001
Exercise Price per Share, Granted				0.001
Exercise Price per Share, Options forfeited/cancelled	0.001	0.001	0.001	$ 0.31
Exercise Price per Share, Outstanding Balance		0.001	0.001	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	0.95	$ 1.21
Exercise Price per Share, Granted				0.20
Exercise Price per Share, Options forfeited/cancelled	$ 0.95	0.32	0.32	$ 1.21
Exercise Price per Share, Outstanding Balance		$ 0.95	$ 0.95	$ 0.95

SCHEDULE OF STOCK OPTION VESTED

SCHEDULE OF STOCK OPTION VESTED (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.95
Options Outstanding Number of options | shares	335,000
Weighted average exercise price per share	$ 0.62
Options outstanding weighted average remaining contractual life years	6 months 14 days
Options outstanding aggregate intrinsic value | $	$ 6,750
Options Exercisable Number of options | shares	335,000
Exercisable Options Weighted average exercise price per share	$ 0.62
Exercisable Options Weighted average remaining contractual life years	6 months 14 days
Exercisable Options Aggregate Intrinsic value | $	$ 6,750
Exercise Price, Lower Range	$ 0.001
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.001
Options Outstanding Number of options | shares	45,000
Weighted average exercise price per share	$ 0.001
Options outstanding weighted average remaining contractual life years	9 months 29 days
Options outstanding aggregate intrinsic value | $	$ 6,750
Options Exercisable Number of options | shares	45,000
Exercisable Options Weighted average exercise price per share	$ 0.001
Exercisable Options Weighted average remaining contractual life years	9 months 29 days
Exercisable Options Aggregate Intrinsic value | $	$ 6,750
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.19
Options Outstanding Number of options | shares	45,000
Weighted average exercise price per share	$ 0.19
Options outstanding weighted average remaining contractual life years	6 months 29 days
Options outstanding aggregate intrinsic value | $
Options Exercisable Number of options | shares	45,000
Exercisable Options Weighted average exercise price per share	$ 0.19
Exercisable Options Weighted average remaining contractual life years	6 months 29 days
Exercisable Options Aggregate Intrinsic value | $
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.20
Options Outstanding Number of options | shares	45,000
Weighted average exercise price per share	$ 0.20
Options outstanding weighted average remaining contractual life years	4 months 2 days
Options outstanding aggregate intrinsic value | $
Options Exercisable Number of options | shares	45,000
Exercisable Options Weighted average exercise price per share	$ 0.20
Exercisable Options Weighted average remaining contractual life years	4 months 2 days
Exercisable Options Aggregate Intrinsic value | $
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.95
Options Outstanding Number of options | shares	200,000
Weighted average exercise price per share	$ 0.95
Options outstanding weighted average remaining contractual life years	6 months 3 days
Options outstanding aggregate intrinsic value | $
Options Exercisable Number of options | shares	200,000
Exercisable Options Weighted average exercise price per share	$ 0.95
Exercisable Options Weighted average remaining contractual life years	6 months 3 days
Exercisable Options Aggregate Intrinsic value | $

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)								3 Months Ended			9 Months Ended		12 Months Ended
		Apr. 19, 2024	Jan. 01, 2024	Apr. 19, 2023	Jan. 01, 2023	Jan. 15, 2021	Jan. 15, 2021	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jan. 15, 2024	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock transactions								$ 63,000	$ 390,361	$ 65,000			$ 82,521	$ 93,182
Stock based compensation expense													$ 176,451	178,382
Options exercisable, weighted-average remaining estimated life													6 months 14 days
Options exercisable, intrinsic value													$ 6,750
Stock option exercises													$ 0	$ 0
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			380,000	335,000	524,000		668,000
Additional stock options granted
Number of common stock, forfeited											335,000	144,000	189,000	144,000
2021 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards stock appreciation rights percentage						15%	15%
Options outstanding number of shares			5,288,687		4,290,709				5,001,709		8,939,754	5,001,709	335,000
Options granted, value			$ 99,910		$ 97,272						$ 494,806	$ 43,520
Stock transactions			$ 99,910		$ 97,272						494,806	(44,940)
Additional stock options granted													0	0
Number of common stock, forfeited													189,000	144,000
Number of shares available for grant													17,920,314		30,028,314
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				380,000		0	380,000
Options granted, value			$ 155,505		$ 173,362							$ 161,297	$ 155,505
Shares issued at the time of award, shares													5,288,687
Stock transactions													$ 99,910
Additional stock options granted											0	0
Number of common stock, forfeited											335,000	144,000
2010 Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares														524,000
2010 Stock Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted, value														$ 173,362
Shares issued at the time of award, shares														4,290,709
Stock transactions														$ 97,272
Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock transactions	[1]	$ 187,607		$ 73,135
Number of common stock, forfeited											155,505	12,065
[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.

SCHEDULE OF NON CONTROLLING INT

SCHEDULE OF NON CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss attributable to the non-controlling interest		$ 34,777	$ 764		$ 68,435	$ 90,258	$ 193,372
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss Subsidiary						(333,630)	(817,151)
Net loss attributable to the non-controlling interest						90,258	193,372
Net loss affecting Bioxytran						(243,372)	(623,780)
Accumulated losses						(3,927,917)	(3,594,287)
Accumulated losses attributable to the non-controlling interest						841,836	751,578
Accumulated losses affecting Bioxytran						(3,086,081)	(2,842,709)
Net equity non-controlling interest						(680,886)	(590,628)
Net loss affecting Bioxytran						(243,372)	(623,780)
Accumulated losses affecting Bioxytran						(3,086,081)	(2,842,709)
Net equity non-controlling interest						$ (680,886)	$ (590,628)

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - $ / shares		12 Months Ended
	Aug. 19, 2024	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2022	Nov. 15, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued		145,642,333	82,238,648	123,345,985
Common stock, shares outstanding		145,642,333	82,238,648	123,345,985
Stock transactions, shares	8,973,405
Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Options exercisable price		$ 0.08849
Stock issued during period shares exercise of options		6,021,967
Stock issued during period shares cash les exercise of options		4,541,801
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued		29,410,000	15,000,000
Common stock, shares outstanding		29,410,000	15,000,000
Fixed conversion rate		$ 1.18864
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%
Pharmalectin, Inc. [Member] | Parent Company [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		51%
Pharmalectin, Inc. [Member] | Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding		14,410,000
Options outstanding		1,358,466		1,358,466
Options exercisable price				$ 0.33
Pharmalectin, Inc. [Member] | Beneficial Ownership [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of oustanding shares		49%
Bioxytran [Member] | Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Fixed conversion rate		$ 1.18864

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets:
Net operating loss carryforward	$ 13,080,252	$ 9,258,562
Total deferred tax assets	2,746,853	1,944,298
Valuation allowance	(2,746,853)	(1,944,298)
Deferred tax asset, net of valuation allowance

SCHEDULE OF EFFECTIVE TAX RATE

SCHEDULE OF EFFECTIVE TAX RATE (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	(21.00%)	(21.00%)

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details Narrative) - USD ($)		12 Months Ended
	Dec. 22, 2017	Dec. 31, 2022	Dec. 31, 2023
Offsetting Assets [Line Items]
Federal net operating losses		$ 9,258,562	$ 13,080,252
Operating loss carry forwards		$ 2,870
Operating Loss Carryforwards, Limitations on Use		net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes
U.S. federal corporate income tax rate	21%
2021 Stock Plan [Member] | Restricted Stock Option [Member]
Offsetting Assets [Line Items]
Federal net operating losses		$ 1,959,000	$ 2,619,075

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 50,000	$ 50,000

SCHEDULE OF DEBT REMAINING OUTS

SCHEDULE OF DEBT REMAINING OUTSTANDING (Details) - USD ($)	Dec. 24, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total principal due		$ 1,900,000	$ 2,165,000
Private Placement 2021 Note [Member] | Forecast [Member]
Short-Term Debt [Line Items]
Date of Issuance	May 03, 2021
Principal Amount	$ 805,000
Debt Instrument, Interest Rate During Period	10%
Accrued Interest	$ 143,642
Total principal due	$ 948,642
Maturity Date	Mar. 01, 2025

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
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 STOCKHOLDER_S EQUIT

SCHEDULE OF STOCKHOLDER’S EQUITY (Details) - USD ($)																																																										3 Months Ended				9 Months Ended		12 Months Ended
		Dec. 31, 2024	Dec. 04, 2024	Oct. 25, 2024	Aug. 28, 2024	Aug. 19, 2024	Aug. 14, 2024	Jun. 27, 2024	May 20, 2024	May 16, 2024	Apr. 22, 2024	Apr. 19, 2024	Apr. 15, 2024	Apr. 04, 2024	Mar. 27, 2024	Mar. 20, 2024	Jan. 22, 2024	Jan. 18, 2024	Jan. 17, 2024	Jan. 01, 2024	Dec. 31, 2023	Oct. 27, 2023		Sep. 19, 2023	Sep. 14, 2023	Aug. 30, 2023	Aug. 25, 2023	Aug. 21, 2023	Aug. 04, 2023		Jul. 26, 2023	Jun. 26, 2023	May 17, 2023	May 15, 2023	Apr. 19, 2023	Apr. 18, 2023	Apr. 14, 2023		Feb. 10, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 29, 2022	Nov. 28, 2022	Oct. 28, 2022		Sep. 08, 2022	Aug. 31, 2022	Aug. 15, 2022	Aug. 01, 2022		Apr. 11, 2022	Apr. 01, 2022		Feb. 18, 2022	Jan. 10, 2022	[2]	Jan. 01, 2022	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Oct. 22, 2024
Subsequent Event [Line Items]
Shares						8,973,405
Amount																																																										$ 63,000	$ 390,361	$ 65,000				$ 82,521	$ 93,182
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	$ (44,940)
Share price																				$ 0.019																				$ 0.023																			$ 0.009			$ 0.055	$ 0.009
Amount																																																																189,000	144,000
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						$ 1,823
Share price							$ 0.100					$ 0.124			$ 0.142														$ 0.150						$ 0.456
Affiliated Entity [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares	[1]						454,546					241,938			211,269														120,000						110,000
Amount	[1]						$ 45,454					$ 30,000			$ 30,000														$ 17,940						$ 51,137
Share price	[1]						$ 0.100					$ 0.124			$ 0.142														$ 0.150						$ 0.465
2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares																					5,288,687	53,815							477,000								4,000			4,290,709	4,290,709										250,000			100,000			3,656,709
Amount																					$ 90,856	$ 8,610							$ 71,312								$ 1,823			$ (97,354)	$ (97,354)										$ 43,250			$ 16,000			$ (236,294)
Share price																					$ 0.017	$ 0.160							$ 0.150								$ 0.465			$ 0.023	$ 0.023										$ 0.173			$ 0.160			$ 0.065							$ 0.017	$ 0.023
2021 Stock Plan [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares																					211,269	233,163	[2]						120,000	[2]							110,000	[2]						80,000	[2]				80,000	[2]		10,000	[2]		40,000
Amount																					$ 21,338	$ 37,306	[2]						$ 17,940	[2]							$ 51,137	[2]														$ 1,730	[2]		$ 6,400
Share price																					$ 0.101	$ 0.160	[2]						$ 0.150	[2]							$ 0.465	[2]														$ 0.173	[2]		$ 0.160									0.101
2021 Stock Plan One [Member]
Subsequent Event [Line Items]
Shares		283,692																			72,423
Amount		$ 28,653																			$ 7,315
Share price		$ 0.101																			$ 0.101																																											$ 0.101
2021 Stock Plan Two [Member]
Subsequent Event [Line Items]
Shares																																												2,000					2,000
Amount																																												$ 810					$ 640
Share price																																												$ 0.406					$ 0.320
2021 Stock Plan Two [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[2]																																																			70,000
Amount																																												$ 32,400					$ 25,600			$ 12,110	[2]
Share price																																												$ 0.406					$ 0.320			$ 0.173	[2]
Subsequent Event [Member]
Subsequent Event [Line Items]
Shares						8,973,405
Subsequent Event [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Share price	[3],[4]			$ 0.097
Shares	[3]			$ 155,091
Amount	[3]			15,044
Subsequent Event [Member] | Affiliated Entity [Member] | Stipend [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares	[3],[4]			$ 412,380
Amount	[3],[4]			40,000
Subsequent Event [Member] | Return to Treasury [Member] | Affiliated Entity [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Share price	[4],[5]			$ 0.012
Shares	[4],[5]			$ 3,987,124
Amount	[4],[5]			48,109
Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares	[6]
Amount	[6]
Share price	[6]
Preferred Stock [Member] | Subsequent Event [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares		43,158,248
Amount		$ 13,806,213
Share price		$ 0.318
Preferred Stock [Member] | Subsequent Event [Member] | Conversion Common Stock [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]					19,221,026
Amount	[7]					$ 4,139,126
Share price	[7]					$ 0.215
Preferred Stock [Member] | Subsequent Event [Member] | Exercise of Warrant [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[8]					8,973,405
Amount	[8]					$ 160,950
Share price	[8]					$ 0.018
Preferred Stock [Member] | Subsequent Event [Member] | Debt Conversion [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[6]					776,817
Amount	[6]			$ 353,840
Share price	[6]					$ 0.455
Preferred Stock [Member] | Subsequent Event [Member] | Conversion Common Stock One [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]				22,370
Amount	[7]				$ 14,820
Share price	[7]				$ 0.662
Preferred Stock [Member] | Subsequent Event [Member] | Conversion Common Stock Two [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]				(100,000)
Amount	[7]				$ (500)
Share price	[7]				$ 0.005
Preferred Stock [Member] | Subsequent Event [Member] | Return to Treasuries [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[6]			28,467,564
Amount	[6]			$ 13,095,079
Share price	[6]			$ 0.460
Preferred Stock [Member] | Subsequent Event [Member] | Subsidiary Acquisition [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[9]			(14,085,410)
Amount	[9]			$ (4,007,572)
Share price	[9]			$ 0.285
Preferred Stock [Member] | Subsequent Event [Member] | 2021 Stock Plan [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[10]			82,476
Amount	[10]			$ 37,939
Share price	[10]			$ 0.460
Preferred Stock [Member] | Subsequent Event [Member] | 2021 Stock Plan [Member] | Affiliate [Member]
Subsequent Event [Line Items]
Shares	[3]			(714,949)
Amount	[3]			$ (8,109)
Share price	[3]			$ 0.011
Preferred Stock [Member] | Subsequent Event [Member] | Gift Transfer [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[11]		(200,000)
Amount	[11]		$ (1,000)
Share price	[11]		$ 0.005
Preferred Stock [Member] | Subsequent Event [Member] | Return to Treasury [Member] | Affiliate [Member]
Subsequent Event [Line Items]
Shares	[5]			(13,287,985)
Amount	[5]			$ (3,959,463)
Share price	[5]			$ 0.298
Preferred Stock [Member] | Subsequent Event [Member] | Subsidiary Acquisition One [Member] | Affiliate [Member]
Subsequent Event [Line Items]
Shares	[12]			28,467,564
Amount	[12]			$ 15,481,377
Share price	[12]			$ 0.543
Common Stock [Member]
Subsequent Event [Line Items]
Shares																					144,642,333																			123,345,985	123,345,985																110,840,998	580,396	3,188,459	192,411	250,000			534,815	354,000
Amount																					$ 13,229,387																			$ 8,520,455	$ 8,520,455																$ 5,992,717	$ 580	$ 3,188	$ 192				$ 535	$ 354
Share price																					$ 0.091																			$ 0.069	$ 0.069																$ 0.054							$ 0.091	$ 0.069
Common Stock [Member] | Exercise of Warrant [Member]
Subsequent Event [Line Items]
Shares	[13]																																													4,139,503
Amount	[13]
Share price	[13]
Common Stock [Member] | Private Placement [Member]
Subsequent Event [Line Items]
Shares	[14]																							200,000			505,186				500,000			114,286		78,125			156,250			93,750	156,200					1,400,000
Amount	[14]																							$ 27,000			$ 68,200				$ 100,000			$ 40,000		$ 25,000			$ 50,000			$ 30,000	$ 50,000					$ 598,000
Share price	[14]																							$ 0.135			$ 0.135				$ 0.200			$ 0.350		$ 0.320			$ 0.320			$ 0.320	$ 0.320					$ 0.430
Common Stock [Member] | Private Placement [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[14]																							370,370
Amount	[14]																							$ 50,000
Share price	[14]																							$ 0.135
Common Stock [Member] | Debt Conversion One [Member]
Subsequent Event [Line Items]
Shares	[13]																																				137,656
Amount	[13]																																				$ 45,879
Share price	[13]																																				$ 0.333
Common Stock [Member] | Debt Conversion Two [Member]
Subsequent Event [Line Items]
Shares	[13]																											1,600,000
Amount	[13]																											$ 193,000
Share price	[13]																											$ 0.121
Common Stock [Member] | Debt Conversion Two [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[13]																								5,824,741												6,763,562
Amount	[13]																								$ 858,112												$ 2,254,197
Share price	[13]																								$ 0.147												$ 0.333
Common Stock [Member] | Convertible Note [Member]
Subsequent Event [Line Items]
Shares	[15]																									1,109,861						803,292	522,138														6,081,484
Amount	[15]																									$ 144,282						$ 104,428	$ 67,878														$ 1,520,371
Share price	[15]																									$ 0.130						$ 0.130	$ 0.130														$ 0.250
Common Stock [Member] | 2021 Stock Plan One [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[16]																				463,163																				280,000
Amount	[16]																				$ 106,348																				$ 78,240
Share price	[16]																				$ 0.230																				$ 0.279																							0.230	0.279
Common Stock [Member] | 2021 Stock Plan Two [Member]
Subsequent Event [Line Items]
Shares	[16]																				534,815																				354,000
Amount	[16]																				$ 81,780																				$ 60,700
Share price	[16]																				$ 0.153																				$ 0.171																							$ 0.153	$ 0.171
Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares		86,782,908																		144,642,333
Amount		$ 12,873,123																		$ 13,158,312
Share price		$ 0.148																		$ 0.090
Common Stock [Member] | Subsequent Event [Member] | Exercise of Warrant [Member]
Subsequent Event [Line Items]
Shares	[6]																4,356,778
Amount	[6]
Share price	[6]
Common Stock [Member] | Subsequent Event [Member] | Debt Conversion [Member]
Subsequent Event [Line Items]
Shares	[6]								1,027,397			250,000		1,000,000	3,705,808
Amount	[6]								$ 150,000			$ 32,125		$ 104,000	$ 385,404
Share price	[6]								$ 0.146			$ 0.129		$ 0.104	$ 0.104
Common Stock [Member] | Subsequent Event [Member] | Subsidiary Acquisition [Member]
Subsequent Event [Line Items]
Shares	[11]			3,389,169
Amount	[11]			$ 311,803
Share price	[11]			$ 0.092
Common Stock [Member] | Subsequent Event [Member] | 2021 Stock Plan [Member]
Subsequent Event [Line Items]
Shares	[3]			155,091
Amount	[3]			$ 15,044
Share price	[3]			$ 0.097
Common Stock [Member] | Subsequent Event [Member] | Gift Transfer [Member]
Subsequent Event [Line Items]
Shares	[11]		1,000,000
Amount	[11]		$ 1,000
Share price	[11]		$ 0.001
Common Stock [Member] | Subsequent Event [Member] | Private Placement [Member]
Subsequent Event [Line Items]
Shares	[9]							212,766			194,553		173,077						333,333
Amount	[9]							$ 20,000			$ 25,000		$ 18,000						$ 45,000
Share price	[9]							$ 0.094			$ 0.128		$ 0.104						$ 0.135
Common Stock [Member] | Subsequent Event [Member] | Subscription [Member]
Subsequent Event [Line Items]
Shares
Amount																			$ (45,000)
Share price
Common Stock [Member] | Subsequent Event [Member] | Debt Conversion One [Member]
Subsequent Event [Line Items]
Shares	[6]																	3,703,704
Amount	[6]																	$ 500,000
Share price	[6]																	$ 0.135
Common Stock [Member] | Subsequent Event [Member] | Debt Conversion Two [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[6]																	3,599,289
Amount	[6]																	$ 485,904
Share price	[6]																	$ 0.135
Common Stock [Member] | Subsequent Event [Member] | Convertible Note [Member]
Subsequent Event [Line Items]
Shares	[10]									769,231			479,192			906,618	8,950,474
Amount	[10]									$ 100,000			$ 62,295			$ 100,000	$ 1,163,562
Share price	[10]									$ 0.130			$ 0.130			$ 0.110	$ 0.130
Common Stock [Member] | Subsequent Event [Member] | Conversion Preferred Stock One [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]					(96,105,125)
Amount	[7]					$ (4,139,126)
Share price	[7]					$ 0.043
Common Stock [Member] | Subsequent Event [Member] | Conversion Preferred Stock Two [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]				(111,847)
Amount	[7]				$ (14,820)
Share price	[7]				$ 0.133
Common Stock [Member] | Subsequent Event [Member] | Conversion Preferred Stock Three [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[7]				500,000
Amount	[7]				$ 500
Share price	[7]				$ 0.001
Common Stock [Member] | Subsequent Event [Member] | 2021 Stock Plan One [Member] | Affiliated Entity [Member]
Subsequent Event [Line Items]
Shares	[8]	1,886,944
Amount	[8]	$ 207,289
Share price	[8]	$ 0.110
Common Stock [Member] | Subsequent Event [Member] | 2021 Stock Plan Two [Member]
Subsequent Event [Line Items]
Shares	[8]	1,919,214
Amount	[8]	$ 201,875
Share price	[8]	$ 0.105
Common Stock [Member] | Subsequent Event [Member] | Subsidiary Acquisition One [Member]
Subsequent Event [Line Items]
Shares	[12]			3,389,169
Amount	[12]			$ 368,623
Share price	[12]			$ 0.109
Warrant [Member] | Subsequent Event [Member] | Forfeiture [Member]
Subsequent Event [Line Items]
Shares	[17]																																																																	(50,000)
Amount	[17]																																																																	$ (21,606)
Share price	[17]																																																																	$ 2
[1]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[2]The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[3]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.[4]The shares were issued as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.[5]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.[6]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.[7]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.[8]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.[9]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.[10]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.[11]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.[12]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.[13]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.[14]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.[15]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.[16]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.[17]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 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	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock, shares authorized		300,000,000	300,000,000		300,000,000
Common stock, par value		$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized		50,000,000	50,000,000		50,000,000
Preferred stock, par value		$ 0.001	$ 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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)											3 Months Ended						9 Months Ended		12 Months Ended
	Dec. 31, 2024	Oct. 25, 2024	Aug. 19, 2024	May 01, 2024	Jan. 01, 2024	Dec. 31, 2023	May 05, 2023	Jan. 01, 2023	Dec. 31, 2022	Jan. 01, 2022	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 15, 2020	Oct. 05, 2017
Subsequent Event [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 162,295			$ 144,282	$ 172,306				$ 316,588	$ 1,520,381
Paid-in-Kind Interest																	$ 164,357	$ 51,588	51,588	$ 53,371
Debt Instrument, Unamortized Discount
Common stock, shares outstanding						145,642,333			123,345,985				145,642,333				82,238,648		145,642,333	123,345,985
Stock Issued During Period, Shares, New Issues			8,973,405
Preferred stock, par value						$ 0.001			$ 0.001				$ 0.001	$ 0.001			$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized						300,000,000			300,000,000				300,000,000				300,000,000		300,000,000	300,000,000
Common stock, par value						$ 0.001			$ 0.001				$ 0.001	$ 0.001			$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized						50,000,000			50,000,000				50,000,000				50,000,000		50,000,000	50,000,000
NDPD Pharma Inc [Member]
Subsequent Event [Line Items]
Preferred stock, par value																						$ 0.0001
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
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
Stock Purchase Agreement [Member] | NDPD Pharma Inc [Member] | Non Affiliates [Member]
Subsequent Event [Line Items]
Acquisition of shares		3,389,169
Stock Purchase Agreement [Member] | NDPD Pharma Inc [Member] | Affiliates [Member]
Subsequent Event [Line Items]
Acquisition of shares		28,467,564
Pharmalectin, Inc. [Member]
Subsequent Event [Line Items]
Common stock, shares outstanding						29,410,000							29,410,000				15,000,000		29,410,000
Preferred stock, par value																						$ 0.0001
Common stock, shares authorized																						95,000,000
Common stock, par value																						$ 0.0001
Preferred stock, shares authorized																						5,000,000
Pharmalectin, Inc. [Member] | Joint Venture Aggrement [Member]
Subsequent Event [Line Items]
Common stock, shares outstanding																					15,000,000
Percentage of oustanding shares																					17.50%
Stock Redeemed or Called During Period, Shares			14,410,000
Percentage of shares exchanged			49%
Convertible Notes Payable [Member] | Two Thousand Twenty One Holder [Member]
Subsequent Event [Line Items]
Debt Instrument, Unamortized Discount				$ 105,000
Debt conversion, description				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.
Debt Instrument, Convertible, Conversion Price				$ 0.08
Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 1,249		$ 30,000	$ 1,110	$ 1,325				$ 2,435	$ 6,081
Stock Issued During Period, Shares, Conversion of Convertible Securities											1,248,423	9,857,092		1,109,861	1,325,430				2,435,291	6,081,484
Stock Issued During Period, Shares, New Issues						144,642,333		123,345,985	123,345,985	110,840,998	580,396			3,188,459	192,411	250,000			534,815	354,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities												$ 1,263,562
Paid-in-Kind Interest												$ 163,562
Stock Issued During Period, Shares, New Issues			8,973,405
Preferred stock, par value		$ 0.543
Accrued Salaries			$ 353,840
Common stock, shares authorized		3,389,169
Common stock, par value		$ 0.109
Preferred stock, shares authorized		28,467,564
Book value		$ 11,842,428
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 8,190,000
Subsequent Event [Member] | NDPD Pharma Inc [Member]
Subsequent Event [Line Items]
Common stock, shares outstanding		15,000,000
Issued and outstanding shares of common stock		100%
Subsequent Event [Member] | Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities			28,971,248
Preferred stock, par value			$ 0.001
Preferred Stock, Convertible, Terms			5:1 basis, as per the Certificate of Designation dated April 19, 2024
Subsequent Event [Member] | Stock Purchase Agreement [Member] | NDPD Pharma Inc [Member]
Subsequent Event [Line Items]
Issued and outstanding shares of common stock		100%
Subsequent Event [Member] | Pharmalectin, Inc. [Member] | Joint Venture Aggrement [Member]
Subsequent Event [Line Items]
Stock Redeemed or Called During Period, Shares			14,410,000
Percentage of shares exchanged			49%
Subsequent Event [Member] | Convertible Notes Payable [Member] | Two Thousand Twenty One Holder [Member]
Subsequent Event [Line Items]
Debt Instrument, Unamortized Discount				$ 105,000
Debt conversion, description				the conversion price was adjusted to the lower of (i) a fixed price of $
Debt Instrument, Convertible, Conversion Price				$ 0.08
Conversion price, converted				$ 70,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities			94,057,658									9,857,092
Stock Issued During Period, Shares, New Issues	86,782,908				144,642,333
Preferred Stock, Convertible, Terms			The Preferred shares can at any time be converted back into shares of Common Stock at a 1:5 basis
Book value		$ 368,623