BioSig (BSGM) 10-Q 6 Aug 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 06, 2020
Document Information Line Items
Entity Registrant Name	BIOSIG TECHNOLOGIES, INC.
Trading Symbol	BSGM
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		29,648,239
Amendment Flag	false
Entity Central Index Key	0001530766
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-38659
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4333375
Entity Address, Address Line One	54 Wilton Road, 2nd Floor
Entity Address, City or Town	Westport
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06880
City Area Code	203
Local Phone Number	409-5444
Title of 12(b) Security	Common Stock, par value $0.001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash	$ 36,927,306	$ 12,108,582
Inventory	800,000	577,690
Vendor deposits	470,826	0
Prepaid expenses	453,822	141,221
Total current assets	38,651,954	12,827,493
Property and equipment, net	174,740	180,368
Right-to-use assets, net	513,464	714,342
Other assets:
Patents, net	355,034	364,536
Trademarks	1,125	1,125
Prepaid expenses, long term	14,002	27,410
Deposits	101,839	101,839
Total assets	39,812,158	14,217,113
Current liabilities:
Accounts payable and accrued expenses, including $97,645 and $39,674 to related parties as of June 30, 2020 and December 31, 2019, respectively	3,103,964	1,488,776
Dividends payable	67,453	128,478
Lease liability, short term	435,287	412,288
Total current liabilities	3,606,704	2,029,542
Lease liability, long term	88,574	311,131
Total debt	3,695,278	2,340,673
Commitments and contingencies (Note 11)
Preferred Stock	105,000	215,000
Equity:
Preferred stock	0	0
Common stock, $0.001 par value, authorized 200,000,000 shares, 29,126,663 and 23,323,087 issued and outstanding as of June 30, 2020 and December 31, 2019, respectively	29,127	23,323
Additional paid in capital	168,499,417	115,910,058
Accumulated deficit	(135,310,614)	(104,786,769)
Total stockholders' equity attributable to BioSig Technologies, Inc.	33,217,930	11,146,612
Non-controlling interest	2,793,950	514,828
Total equity	36,011,880	11,661,440
Total liabilities and equity	$ 39,812,158	$ 14,217,113

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Accounts payable and accrued expenses, related parties (in Dollars)	$ 97,645	$ 39,674
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	29,126,663	23,323,087
Common stock, shares outstanding	29,126,663	23,323,087
Series C Preferred Stock [Member]
Preferred stock, shares issued	105	215
Preferred stock, shares outstanding	105	215
Preferred stock, liquidation preference (in Dollars)	$ 105,000	$ 215,000
Preferred stock, shares authorized	4,200	4,200
Preferred stock, shares outstanding	105	215
Series A Preferred Stock [Member]
Preferred stock, shares authorized	200	200
Series B Preferred Stock [Member]
Preferred stock, shares authorized	600	600
Series D Preferred Stock [Member]
Preferred stock, shares authorized	1,400	1,400
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares outstanding	0
Series F Preferred Stock [Member]
Preferred stock, shares authorized	200,000	200,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Operating expenses:
Research and development	$ 5,718,184	$ 1,817,959	$ 10,644,898	$ 3,306,798
General and administrative	16,608,211	6,160,812	24,463,431	10,539,709
Depreciation and amortization	22,208	9,979	43,223	17,914
Total operating expenses	22,348,603	7,988,750	35,151,552	13,864,421
Loss from operations	(22,348,603)	(7,988,750)	(35,151,552)	(13,864,421)
Other income (expense):
Interest income, net	3,454	39,146	43,030	45,269
Loss on foreign currency translation	(1,161)	0	(1,161)	0
Loss before income taxes	(22,346,310)	(7,949,604)	(35,109,683)	(13,819,152)
Income taxes (benefit)	0	0	0	0
Net loss	(22,346,310)	(7,949,604)	(35,109,683)	(13,819,152)
Non-controlling interest	3,158,025	0	4,585,838	0
Net loss attributable to BioSig Technologies, Inc.	(19,188,285)	(7,949,604)	(30,523,845)	(13,819,152)
Preferred stock dividend	(4,699)	(4,868)	(9,317)	(15,409)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (19,192,984)	$ (7,954,472)	$ (30,533,162)	$ (13,834,561)
Net loss per common share, basic and diluted (in Dollars per share)	$ (0.72)	$ (0.38)	$ (1.20)	$ (0.72)
Weighted average number of common shares outstanding, basic and diluted (in Shares)	26,537,058	20,671,193	25,463,154	19,267,514

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Series D Preferred Stock [Member]Common Stock [Member]Settlement of Preferred Stock [Member]	Series D Preferred Stock [Member]Common Stock [Member]Cashless Exercise of Warrants [Member]	Series D Preferred Stock [Member]Common Stock [Member]Cashless Exercise of Options [Member]	Series D Preferred Stock [Member]Common Stock [Member]Exercise of Warrants [Member]	Series D Preferred Stock [Member]Common Stock [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Settlement of Preferred Stock [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Cashless Exercise of Warrants [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Cashless Exercise of Options [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Exercise of Warrants [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Trek Therapeutics [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]	Series E Preferred Stock [Member]Retained Earnings [Member]Exercise of Warrants [Member]	Series E Preferred Stock [Member]Retained Earnings [Member]	Series C Preferred Stock [Member]Settlement of Preferred Stock [Member]	Series C Preferred Stock [Member]	Noncontrolling Interest [Member]Trek Therapeutics [Member]	Noncontrolling Interest [Member]	Cashless Exercise of Options [Member]	Exercise of Warrants [Member]	Trek Therapeutics [Member]	Total
Balance at Dec. 31, 2018					$ 16,869						$ 74,039,341						$ (70,731,941)				$ 3,324,269
Balance (in Shares) at Dec. 31, 2018					16,868,783
Sale of common stock					$ 2,155						8,617,123										8,619,278
Sale of common stock (in Shares)					2,155,127
Common stock issued for services					$ 560						2,332,640										2,333,200
Common stock issued for services (in Shares)					560,000
Common stock issued upon conversion of preferred stock and accrued dividends	$ 21				$ 69	$ 139,571					259,931			$ 139,592	$ 260,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)	21,379				69,335
Change in fair value of modified options											666,062										666,062
Common stock issued upon exercise of warrants		$ 161		$ 1,130			$ (161)		$ 4,617,357										$ 4,618,487
Common stock issued upon exercise of warrants (in Shares)		160,962		1,130,029
Stock based compensation					$ 53						3,393,812										3,393,865
Stock based compensation (in Shares)					53,332
Preferred Stock dividend											(15,409)										(15,409)
Net loss																	(13,819,152)				(13,819,152)
Common stock issued upon exercise of options			$ 39		$ 94			$ (39)			444,744										444,838
Common stock issued upon exercise of options (in Shares)			38,687		93,500
Balance at Jun. 30, 2019					$ 21,151						94,494,972						(84,551,093)				9,965,030
Balance (in Shares) at Jun. 30, 2019					21,151,134
Balance at Mar. 31, 2019					$ 20,010						86,465,732		$ 309,000				(76,601,489)				10,193,253
Balance (in Shares) at Mar. 31, 2019					20,009,985
Common stock issued upon conversion of preferred stock and accrued dividends	$ 21				$ 69	139,571					259,931			139,592	260,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)	21,379				69,335
Change in fair value of modified options											666,062										666,062
Common stock issued upon exercise of warrants		$ 56		$ 832			(56)		3,466,875			$ (309,000)							3,158,707
Common stock issued upon exercise of warrants (in Shares)		56,538		831,710
Stock based compensation					$ 30						3,057,020										3,057,050
Stock based compensation (in Shares)					30,000
Preferred Stock dividend											(4,868)										(4,868)
Net loss																	(7,949,604)				(7,949,604)
Common stock issued upon exercise of options			$ 39		$ 94			(39)			444,744										444,838
Common stock issued upon exercise of options (in Shares)			38,687		93,500
Balance at Jun. 30, 2019					$ 21,151						94,494,972						(84,551,093)				9,965,030
Balance (in Shares) at Jun. 30, 2019					21,151,134
Balance at Dec. 31, 2019					$ 23,323						115,910,058		(104,786,769)				514,828				$ 11,661,440
Balance (in Shares) at Dec. 31, 2019					23,323,087																23,323,087
Sale of common stock					$ 4,688						25,209,623										$ 25,214,311
Sale of common stock (in Shares)					4,687,500
Sale of subsidiary shares to non-controlling interest											7,124,366					$ 983,897	3,467,709				10,592,075
Common stock issued for services					$ 15						108,259										$ 108,274
Common stock issued for services (in Shares)					15,038																15,038
Fair value of subsidiary shares issued to acquire research and development										$ 2,439,139	1,051,309					$ 735,411	248,486			$ 3,174,550	$ 1,299,795
Common stock issued upon conversion of preferred stock and accrued dividends	$ 16				$ 29	70,325					109,971			70,341	110,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)	15,516				29,334
Common stock issued upon exercise of warrants		$ 13		$ 270			(13)		1,034,026										1,034,296
Common stock issued upon exercise of warrants (in Shares)		12,840		269,820
Stock based compensation					$ 134						13,222,830						2,413,354				15,636,318
Stock based compensation (in Shares)					134,334
Preferred Stock dividend											(9,317)										(9,317)
Net loss													(30,523,845)				(4,585,838)				(35,109,683)
Common stock issued upon exercise of options			$ 161		$ 478			(161)			2,229,002										$ 2,229,480
Common stock issued upon exercise of options (in Shares)			160,743		478,451													616,398			1,094,849
Balance at Jun. 30, 2020					$ 29,127						168,499,417		(135,310,614)				2,793,950				$ 36,011,880
Balance (in Shares) at Jun. 30, 2020					29,126,663																29,126,663
Balance at Mar. 31, 2020					$ 26,010						131,339,541		(116,122,329)				607,149				$ 15,850,371
Balance (in Shares) at Mar. 31, 2020					26,010,318
Sale of common stock					$ 2,188						16,159,792										16,161,980
Sale of common stock (in Shares)					2,187,500
Sale of subsidiary shares to non-controlling interest											7,124,366						3,467,709				10,592,075
Common stock issued for services					$ 15						108,259										108,274
Common stock issued for services (in Shares)					15,038
Fair value of subsidiary shares issued to acquire research and development											1,051,309						248,486				1,299,795
Common stock issued upon conversion of preferred stock and accrued dividends	$ 14				$ 27	$ 64,490					99,973			$ 64,504	$ 100,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)	14,433				26,667
Common stock issued upon exercise of warrants		$ 2		$ 190			$ (2)		$ 732,486										$ 732,676
Common stock issued upon exercise of warrants (in Shares)		2,266		189,388
Stock based compensation					$ 53						9,595,050						1,628,631				11,223,734
Stock based compensation (in Shares)					53,000
Preferred Stock dividend											(4,699)										(4,699)
Net loss													(19,188,285)				(3,158,025)				(22,346,310)
Common stock issued upon exercise of options			$ 150		$ 478			$ (150)			2,229,002										2,229,480
Common stock issued upon exercise of options (in Shares)			149,602		478,451
Balance at Jun. 30, 2020					$ 29,127						$ 168,499,417		$ (135,310,614)				$ 2,793,950				$ 36,011,880
Balance (in Shares) at Jun. 30, 2020					29,126,663																29,126,663

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Parentheticals) - $ / shares	Jun. 30, 2020	Jun. 30, 2019
Common stock issued upon exercise of options at an average of per share	$ 4.66	$ 4.76
Exercise of Warrants [Member]
Common stock issued upon exercise of warrants at an average of per share	3.87	4.09
Warrants Exercised at an Average of $4.17 [Member] | Exercise of Warrants [Member]
Common stock issued upon exercise of warrants at an average of per share		4.17
Warrants Exercised at an Average of $3.83 [Member] | Exercise of Warrants [Member]
Common stock issued upon exercise of warrants at an average of per share	3.83
Series D Preferred Stock [Member] | Common Stock [Member]
Common stock issued for preferred stock	3.75	3.75
Series D Preferred Stock [Member] | Common Stock [Member] | Settlement of Preferred Stock [Member]
Common stock issued for preferred stock	4.53	$ 6.53
Series D Preferred Stock [Member] | Common Stock [Member] | Settlement of Preferred Stock [Member] | Stock for Dividends at $4.47 [Member]
Common stock issued for preferred stock	$ 4.47

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (35,109,683)	$ (13,819,152)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation	43,223	17,914
Equity based compensation	15,744,592	5,727,065
Change in fair value of modified options	0	666,062
Fair value of subsidiary stock issued to acquire research and development	3,174,550	0
Fair value of subsidiary stock issued to acquire research and development	1,299,795	0
Changes in operating assets and liabilities:
Inventory	(222,310)	0
Vendor deposits	(470,826)	0
Prepaid expenses	(299,193)	(159,067)
Deposits	0	(69,764)
Accounts payable	1,615,187	(8,410)
Lease liability, net	1,320	3,387
Net cash used in operating activities	(14,223,345)	(7,641,965)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments of patent costs	0	(111,316)
Payment of trademark costs	0	(275)
Purchase of property and equipment	(28,093)	(45,241)
Net cash used in investing activity	(28,093)	(156,832)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	25,214,311	8,619,278
Proceeds from sale of subsidiary stock to non-controlling interest, net of issuance costs	10,592,075	0
Proceeds from exercise of options	2,229,480	444,838
Proceeds from exercise of warrants	1,034,296	4,618,487
Net cash provided by financing activities	39,070,162	13,682,603
Net increase in cash and cash equivalents	24,818,724	5,883,806
Cash and cash equivalents, beginning of the period	12,108,582	4,450,160
Cash and cash equivalents, end of the period	36,927,306	10,333,966
Cash paid during the period for interest	0	0
Cash paid during the period for income taxes	0	0
Noncash investing and financing activities:
Dividend payable on preferred stock charged to additional paid in capital	9,317	15,409
Right-to-use assets and lease liability recorded upon adoption of ASC 842	0	422,215
Record right-to-use assets and related lease liability	0	506,276
Series C Preferred Stock [Member]
Noncash investing and financing activities:
Common stock issued upon conversion preferred stock and accrued dividends	$ 180,341	$ 399,592

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION BioSig Technologies, Inc. was initially incorporated on February 24, 2009 under the laws of the State of Nevada and subsequently re-incorporated in the state of Delaware in 2011. The company is principally devoted to improving the quality of cardiac recordings obtained during EP studies and catheter ablation procedures. The company has not generated any revenue to date and consequently its operations are subject to all risks inherent in the establishment of a new business enterprise. On November 7, 2018, the company formed ViralClear Pharmaceuticals, Inc. (“ViralClear”) under the laws of the State of Delaware formerly under the name of NeuroClear Technologies, Inc. for the purpose to pursue additional applications of the PURE EP™ signal processing technology outside of electrophysiology and subsequently in 2020, which was repurposed to bring a broad-spectrum anti-viral agent against the COVID-19 virus to market (see below). In 2019, the company sold 896,690 shares of its common stock for net proceeds of $5,011,310 to fund initial operations. As of December 31, 2019, the company had a majority interest in ViralClear of 87.8%. On March 30, 2020, ViralClear amended its Certificate of Incorporation to change its name to ViralClear Pharmaceuticals, Inc. from NeuroClear Technologies, Inc. On March 24, 2020, ViralClear entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Trek Therapeutics, PBC (“Trek”), a related party; entity controlled by a member of the Company’s board of directors. Pursuant to the Asset Purchase Agreement, Trek sold to ViralClear all right, title and interest of Trek and its affiliates to certain assets (the “Purchased Assets”). As consideration for the Purchased Assets, ViralClear agreed to pay Trek in upfront and milestone payments a combination of cash, shares of ViralClear’s common stock, which common stock may equal up to 10% of ViralClear’s outstanding equity, and sublicense fees in the event ViralClear sublicenses the Purchased Assets. On March 30, 2020, pursuant to the Asset Purchase Agreement, ViralClear paid $350,000 in cash and issued 634,910 shares of ViralClear’ s common stock valued at $3,174,550 to Trek. The purchased assets were accounted for as acquired research and development. On April 8, 2020, ViralClear entered into the Agreement with Mayo. The Agreement grants to ViralClear (i) an exclusive worldwide license, with the right to sublicense, within the field of anti-viral agents to target COVID-19 (the “Field”) to certain patent rights for the development and commercialization of products, methods, and processes for public use and benefit (the “Licensed Products”) and (ii) a non-exclusive worldwide license, with the right to sublicense, within the Field, to use the know-how of Mayo that is necessary to develop the Licensed Products. The Agreement will expire upon the later of either (a) the expiration of the licensed patent rights or (b) the 7 th In connection with the Agreement, ViralClear issued to Mayo 259,959 shares of ViralClear’s common stock, par value $0.001 per share. ViralClear also agreed to make earned royalty payments to Mayo in connection with ViralClear’s sales of the Licensed Products along with certain milestone payments up to $200,000 in the aggregate. The common stock issued, and cash paid was accounted for as acquired research and development. In May 2020, ViralClear sold 1,068,550 shares of its common stock to investors at $10.00 per share for net proceeds of $10,592,075 to fund product development. As of June 30, 2020, the Company had a majority interest in ViralClear of 69.4% The unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc. to as the “Company” or “BioSig”. The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The condensed consolidated balance sheet as of December 31, 2019 has been derived from audited financial statements. Operating results for the three and six months ended June 30, 2020 are not necessarily indicative of results that may be expected for the year ending December 31, 2020. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2019 filed with the Company’s Form 10-K with the Securities and Exchange Commission on March 13, 2020. COVID-19 On March 11, 2020, the World Health Organization declared a pandemic related to the rapidly spreading coronavirus (COVID-19) outbreak, which has led to a global health emergency. The full public-health impact of the ongoing pandemic is currently indeterminable and rapidly evolving, and the related health crisis has adversely affected and may continue to adversely affect the global economy, resulting in delaying to our commercialization objectives of the PURE EP systems and therapeutic candidates ViralClear is developing.

MANAGEMENT LIQUIDITY PLANS

MANAGEMENT LIQUIDITY PLANS	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 – MANAGEMENT’S LIQUIDITY PLANS The BioSig Technologies, Inc.’s primary efforts are principally devoted to improving the quality of cardiac recordings obtained during ablation of atrial fibrillation (AF) and ventricular tachycardia (VT) and ViralClear’s efforts are devoted to developing a broad-spectrum, anti-viral candidate acquired from Trek. The Company has experienced net losses and negative cash flows from operations since inception and expects these conditions to continue for the foreseeable future. Further, the Company has not generated revenues and there is no assurance that the Company will be able to generate cash flow to fund operations. In addition, there can be no assurance that the Company's ongoing research and development will be successfully completed or that any product will be approved or commercially viable. At June 30, 2020, the Company had working capital of approximately $35.0 million. During the six months ended June 30, 2020, the Company raised approximately $25.2 million, net of expenses, through the sale of common stock, $10.6 million, net of expenses, through the sale of ViralClear’s common stock and $3.3 million from the exercise of warrants and options. At June 30, 2020, the Company had cash of approximately $36.9 million, which together with approximately $0.4 million from option and warrant exercises subsequent to June 30, 2020 (see above and Note 15), constitutes sufficient funds for the Company to meet its research and development and other funding requirements for at least the next 12 months from the date of issuance of these financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these unaudited condensed consolidated 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of long-term operating leases, patent capitalization, fair value of acquired assets, the fair value of the Company’s stock, stock-based compensation, fair values relating to warrant and other derivative liabilities and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Acquisition of Intellectual Property Intellectual property acquired are accounted for under the acquisition method of accounting. This method requires the recording of acquired assets, including separately identifiable intangible assets, and assumed liabilities at their acquisition date fair values. The method records any excess purchase price over the fair value of acquired net assets as goodwill. The acquired intellectual property from the Trek acquisition was considered unproven compounds, the success of which was uncertain at the time of the acquisition. Accordingly, the fair value of the consideration paid was charged as acquired research and development to current period operations. Fair Value of Financial Instruments 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 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. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limit. At June 30, 2020 and December 31,2019, deposits in excess of FDIC limits were $36,427,306 and $11,608,582, respectively. Inventory The inventory is comprised of finished goods available for sale and are stated at the lower of cost or net realizable value using the first-in, first-out method of valuation. The inventory at June 30, 2020 and December 31, 2019 were $800,000 and $577,690, respectively. Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance and operating expense and other prepayments. Leases The Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s unaudited condensed consolidated balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. The lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently have residual value guarantees or restrictive covenants in its leases. Research and Development Costs The Company accounts for research and development costs in accordance with the 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 developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses of $5,718,184 and $10,644,898 for the three and six months ended June 30, 2020 and $1,817,959 and $3,306,798 for the three and six months ended June 30, 2019, respectively. Net Income (loss) Per Common Share 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 period. 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. The computation of basic and diluted loss per share as of June 30, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows: June 30, 2020 June 30, 2019 Series C convertible preferred stock 38,084 79,141 Options to purchase common stock 3,732,705 3,562,905 Warrants to purchase common stock 1,764,827 2,992,472 Totals 5,535,616 6,634,518 Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award as measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. As of June 30, 2020, BioSig Technologies, Inc. had options to purchase 3,732,705 shares of common stock outstanding, of which options to purchase 2,641,319 shares of common stock were vested. As of December 31, 2019, there were BioSig Technologies, Inc. options to purchase 3,980,804 shares of common stock outstanding, of which options to purchase 2,874,017 shares of common stock were vested. Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Patents, Net The Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration (“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser of the legal patent term or the estimated life of the product of 20 years. During the three and six months ended June 30, 2020, the Company recorded amortization of $4,751 and $9,502; and $4,710 and $6,073 for the three and six months ended June 30, 2019 to current period operations, respectively. Impairment of Long-lived Assets The Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is typically calculated using the discounted cash flow method. The Company did not recognize and record any impairments of long-lived assets used in operations during the three and six month periods ended June 30, 2020 and 2019. Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s subsidiary, ViralClear Pharmaceuticals, Inc. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the consolidated balance sheets and reports both net loss attributable to the non-controlling interest and net loss attributable to the Company’s common shareholders on the face of the consolidated statements of operations. The Company’s equity interest in ViralClear is 69.4% and the non-controlling stockholders’ interest is 30.6% as of June 30, 2020. This is reflected in the consolidated statements of equity. Segment Information Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein represents all of the material financial information related to the Company’s principal operating segments. (See Note 12 – Segment Reporting). 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment as of June 30, 2020 and December 31, 2019 is summarized as follows: June 30, 2020 December 31, 2019 Computer equipment $ 174,885 $ 155,126 Furniture and fixtures 74,517 71,463 Manufacturing equipment 34,377 29,098 Total 283,779 255,687 Less accumulated depreciation (109,039 ) (75,319 ) Property and equipment, net $ 174,740 $ 180,368 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $17,457 and $33,721 for three and six months ended June 30, 2020; and $6,632 and $11,841 for the three and six months ended June 30, 2019, respectively.

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	6 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Lessee, Operating Leases [Text Block]	NOTE 5 – RIGHT TO USE ASSETS AND LEASE LIABILITY Operating leases: The Company has several leases and at lease commencement dates, the Company estimated the lease liability and the right of use assets at present value using the Company’s estimated incremental borrowing rate of 8% and determined their initial present values, at inception, of $1,084,715. Right to use assets is summarized below: June 30, 2020 December 31, 2019 Right to use assets, net 1,084,715 1,084,715 Less accumulated depreciation (571,251 ) (370,373 ) Right to use assets, net $ 513,464 $ 714,342 During the three and six months ended June 30, 2020, the Company recorded $126,811 and $246,218; and $104,278 and $164,405 for the three and six months ended June 30, 2019, as lease expense to current period operations. Lease liability is summarized below: June 30, 2020 December 31, 2019 Total lease liability 523,861 723,419 Less: short term portion (435,287 ) (412,288 ) Long term portion $ 88,574 $ 311,131 Maturity analysis under these lease agreements are as follows: Year ended December 31, 2020 $ 230,169 Year ended December 31, 2021 321,386 Total 551,555 Less: Present value discount (27,694 ) Lease liability $ 523,861 Lease expense for the three months ended June 30, 2020 and 2019 was comprised of the following: June 30, 2020 June 30, 2019 Operating lease expense $ 114,028 $ 83,584 Short-term lease expense 12,738 19,520 Variable lease expense 45 1,174 Total $ 126,811 $ 104,278 Lease expense for the six months ended June 30, 2020 and 2019 was comprised of the following: June 30, 2020 June 30, 2019 Operating lease expense $ 227,290 $ 130,035 Short-term lease expense 18,393 32,758 Variable lease expense 535 1,612 Total $ 246,218 $ 164,405

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 6 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at June 30, 2020 and December 31, 2019 consist of the following: June 30, 2020 December 31, 2019 Accrued accounting and legal $ 371,784 $ 118,783 Accrued reimbursements and travel 16,529 58,566 Accrued consulting 139,699 170,284 Accrued research and development expenses 2,215,505 230,035 Accrued product purchases - 346,206 Accrued marketing - 11,181 Accrued office and other 33,089 17,885 Accrued payroll 314,025 522,503 Accrued settlement related to arbitration 13,333 13,333 $ 3,103,964 $ 1,488,776

SERIES C 9% CONVERTIBLE PREFERR

SERIES C 9% CONVERTIBLE PREFERRED STOCK	6 Months Ended
	Jun. 30, 2020
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]	NOTE 7 – SERIES C 9% CONVERTIBLE PREFERRED STOCK Series C 9% Convertible Preferred Stock On January 9, 2013, the Board of Directors authorized the issuance of up to 4,200 shares of 9% Series C Convertible Preferred Stock (the “Series C Preferred Stock”). The Series C Preferred Stock is entitled to preference over holders of junior stock upon liquidation in the amount of $1,000 plus any accrued and unpaid dividends; entitled to dividends as a preference to holders of junior stock at a rate of 9% per annum of the stated value of $1,000 per share, payable quarterly beginning on September 30, 2013 and are cumulative. The holders of the Series C Preferred Stock vote together with the holders of our common stock on an as-converted basis but may not vote the Series C Preferred Stock in excess of the beneficial ownership limitation of the Series C Preferred Stock. The beneficial ownership limitation is 4.99% of our then outstanding shares of common stock following such conversion or exercise, which may be increased to up to 9.99% of our then outstanding shares of common stock following such conversion or exercise upon the request of an individual holder. The beneficial ownership limitation is determined on an individual holder basis, such that the as-converted number of shares of one holder is not included in the shares outstanding when calculating the limitation for a different holder. As a result of an amendment to the conversion price of our Series C Preferred Stock, the conversion price effective as of June 30, 2020 and December 31, 2019 was $3.75 per share, subject to certain reset provisions. The Series C Preferred Stock contains triggering events which would, among other things, require redemption (i) in cash, at the greater of (a) 120% of the stated value of $1,000 or (b) the product of (I) the variable weighted average price of our common stock on the trading day immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of June 30, 2020, the aggregate stated value of our Series C Preferred Stock was $105,000. The triggering events include our being subject to a judgment of greater than $100,000 or our initiation of bankruptcy proceedings. If any of the triggering events contained in our Series C Preferred Stock occur, the holders of our Series C Preferred Stock may demand redemption, an obligation the Company may not have the ability to meet at the time of such demand. The Company will be required to pay interest on any amounts remaining unpaid after the required redemption of our Series C Preferred Stock, at a rate equal to the lesser of 18% per annum or the maximum rate permitted by applicable law. Accordingly, the Company has classified the Series C Preferred Stock as a mezzanine obligation in the accompanying consolidated balance sheets. In January 2020, the Company issued 3,750 shares of its common stock in exchange for 10 shares of the Company’s Series C Preferred Stock and accrued dividends. In April 2020, the Company issued 41,100 shares of its common stock in exchange for 100 shares of the Company’s Series C Preferred Stock and accrued dividends.

STOCKHOLDER EQUITY

STOCKHOLDER EQUITY	6 Months Ended
	Jun. 30, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 – STOCKHOLDER EQUITY Preferred stock The Company is authorized to issue 1,000,000 shares of $0.001 par value preferred stock. As of June 30, 2020, and December 31, 2019, the Company has designated 200 shares of Series A preferred stock, 600 shares of Series B preferred stock, 4,200 shares of Series C Preferred Stock, 1,400 shares of Series D Preferred Stock and 1,000 shares of Series E Preferred Stock. As of June 30, 2020 and December 31, 2019, there were no outstanding shares of Series A, Series B, Series D, Series E and Series F preferred stock. Series F Preferred Stock On July 14, 2018, the Board of Directors of BioSig authorized the issuance of up to 200,000 shares of Series F Junior Participating Preferred Stock (the “Series F Preferred Stock”) with a par value of $0.001 and accordingly, the Company filed the Certificate of Designations for the Series F Preferred Stock with the Secretary of State of the State of Delaware. Pursuant to such Certificate of Designations, in the event of the Company’s liquidation or winding up of its affairs, no liquidating distribution shall be made to the holders of shares of capital stock ranking junior to the Series F Preferred Stock unless, prior thereto, the holders of shares of Series F Preferred Stock shall have received an amount per share of Series F Preferred Stock (the “ Series F Liquidation Preference Dividends and Distributions Subject to the prior and superior rights of the holders of any shares of any class or series of stock of the Company ranking prior and superior to the shares of Series F Preferred Stock with respect to dividends, the holders of shares of Series F Preferred Stock, in preference to the holders of shares of any class or series of stock of the Company ranking junior to the Series F Preferred Stock with respect to dividends, shall be entitled to receive, when, as and if declared by the Board of Directors an amount per share equal to the greater of (i) $0.001 and (ii) the sum of (A) the Adjustment Number (as defined in the Certificate of Designations) times the aggregate per share amount of all cash dividends, plus (B) the Adjustment Number times the aggregate per share amount (payable in kind) of all non-cash dividends or other distributions other than a dividend payable in shares of common stock of the Corporation, commencing on the first dividend payment date after the first issuance of a share (or fraction thereof) of Series F Preferred Stock. Dividends shall begin to accrue and be cumulative on outstanding shares of Series F Preferred Stock from the Payment Date (as defined in the Certificate of Designations) as set forth in the Certificate of Designations. Voting Rights Each share of Series F Preferred Stock shall entitle the holder thereof to a number of votes equal to the Adjustment Number (as defined in the Certificate of Designations) on all matters submitted to a vote of the stockholders of the Company, and shall vote collectively with the holders of common stock of the Company as one class on all matters submitted to a vote of stockholders of the Company, except as provided by law or expressly set forth in the Certificate of Designations Redemption Rights The shares of Series F Preferred Stock shall not be redeemable. Fractional Shares Series F Preferred Stock may be issued in fractions of a share which shall entitle the holder, in proportion to such holder’s fractional shares, to exercise voting rights, receive dividends, participate in distributions and to have the benefit of all other rights of holders of Series F Preferred Stock. Common stock During the six months ended June 30, 2020, the Company issued an aggregate of 134,334 shares of its common stock for vested restricted stock units as stock-based compensation. On February 25, 2020, the Company entered into securities purchase agreements with investors pursuant to which the Company issued 2,500,000 shares of common stock for aggregate proceeds of $9,052,331, net of $947,669 in expenses. On June 24, 2020, the Company entered into securities purchase agreements with investors pursuant to which the Company issued 2,187,500 shares of common stock for aggregate proceeds of $16,161,980, net of $1,338,020 in expenses. During the six months ended June 30, 2020, the Company issued 15,038 shares of common stock for services at a fair value of $108,274. During the six months ended June 30, 2020, the Company issued 269,820 shares of common stock in exchange for proceeds of $1,034,296 from the exercise of warrants. During the six months ended June 30, 2020, the Company issued 478,451 shares of common stock in exchange for proceeds of $2,229,480 from the exercise of options. During the six months ended June 30, 2020, the Company issued 12,840 shares of common stock in exchange for the exercise of 37,841 cashless exercises of warrants. During the six months ended June 30, 2020, the Company issued 160,743 shares of common stock in exchange for the exercise of 616,398 cashless exercises of options.

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	6 Months Ended
	Jun. 30, 2020
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	NOTE 9 – OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS BioSig Technologies, Inc. 2012 Equity Incentive Plan On October 19, 2012, the Board of Directors of BioSig Technologies, Inc. approved the 2012 Equity Incentive Plan (“the “Plan”) and terminated the Long-Term Incentive Plan (the “2011 Plan”). The Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 11,974,450 (as amended) shares of the Company’s common stock to officers, directors, employees and consultants of the Company. Under the terms of the Plan the Company may issue Incentive Stock Options as defined by the Internal Revenue Code to employees of the Company only and nonstatutory options. The Board of Directors of the Company or a committee thereof administers the Plan and determines the exercise price, vesting and expiration period of the grants under the Plan. However, the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder. The fair value of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the administrator in good faith. Additionally, the vesting period of the grants under the Plan will be determined by the administrator, in its sole discretion, with an expiration period of not more than ten years. There are 3,387,855 shares remaining available for future issuance of awards under the terms of the Plan. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from an index of historical stock prices of comparable entities until sufficient data exists to estimate the volatility using the Company’s own historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The fair value of stock-based payment awards during the six months ended June 30, 2020 was estimated using the Black-Scholes pricing model. During the six months ended June 30, 2020, the Company granted an aggregate of 990,000 options to officers, directors and key consultants. The following table presents information related to stock options at June 30, 2020: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 2.51-5.00 1,981,965 8.4 1,514,262 5.01-7.50 1,387,407 6.9 911,365 7.51-10.00 298,333 7.3 175,692 10.01-12.50 65,000 9.9 40,000 3,732,705 7.8 2,641,319 A summary of the stock option activity and related information for the Plan for the six months ended June 30, 2020 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2019 3,980,804 $ 5.58 6.3 $ 3,130,791 Grants 990,000 4.96 10.0 $ - Exercised (1,094,849 ) $ 5.13 Forfeited/expired (143,250 ) $ 5.87 Outstanding at June 30, 2020 3,732,705 $ 5.52 7.80 $ 7,105,273 Exercisable at June 30, 2020 2,641,319 $ 5.48 7.24 $ 5,092,066 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the stock price of BioSig Technologies, Inc. of $7.20 as of June 30, 2020, which would have been received by the option holders had those option holders exercised their options as of that date. On January 10, 2020, BioSig Technologies, Inc. granted 60,000 options to purchase the company stock in connection with the services rendered at the exercise price of $6.00 per share for a term of ten years with quarterly vesting beginning March 31, 2020 for three years. On March 24, 2020, BioSig Technologies, Inc. granted 100,000 options to purchase the company stock in connection with the services rendered at the exercise price of $2.96 per share for a term of ten years with 25,000 vesting immediately and 75,000 quarterly vesting beginning June 30, 2020 for two years. On March 31, 2020, BioSig Technologies, Inc. granted 50,000 options to purchase the company stock in connection with the services rendered at the exercise price of $3.73 per share for a term of ten years with vesting quarterly vesting beginning June 30, 2020 for three years. On April 14, 2020, BioSig Technologies, Inc. granted an aggregate of 625,000 options to purchase the company stock to directors and an employee. The options are exercisable at $4.66 per share for ten years and fully vested and exercisable at the date of grant. On April 14, 2020, BioSig Technologies, Inc. granted an aggregate of 90,000 options to purchase shares of its common stock to employees. The options are exercisable at $4.66 per share for ten years and vest quarterly over three years. On May 20, 2020, BioSig Technologies, Inc. granted an aggregate of 65,000 options to purchase the company stock to consultants and an employee. The options are exercisable at $10.49 per share for ten years with 40,000 fully vested and exercisable at the date of grant and 25,000 options vesting quarterly over three years. The following assumptions were used in determining the fair value of options during the six months ended June 30, 2020: Risk-free interest rate 0.42% - 1.83 % Dividend yield 0 % Stock price volatility 86.51% to 92.31 % Expected life 5 – 10 years Weighted average grant date fair value $ 3.98 The fair value of all options vesting during the three and six months ended June 30, 2020 of $3,628,181 and $4,251,874, and $306,210 and $499,444 for the three and six months ended June 30, 2019, respectively, was charged to current period operations. Unrecognized compensation expense of $3,987,480 at June 30, 2020 will be expensed in future periods. Warrants The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at June 30, 2020: Exercise Number Expiration Price Outstanding Date $ 3.75 299,803 July 2020 to January 2021 $ 4.38 572,272 April 2021 $ 4.80 125,000 February 2025 $ 6.16 568,910 November 2027 $ 6.85 198,842 July 2021 to August 2021 1,764,827 On February 25, 2020, BioSig Technologies, Inc. issued warrants to purchase 125,000 shares of its common stock at $4.80 per share, expiring on February 21, 2025, for placement agent services in connection with the sale of the company’s common stock. A summary of the warrant activity for the six months ended June 30, 2020 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2019 2,744,718 $ 5.40 2.2 $ 3,410,763 Grants 125,000 4.80 4.7 Exercised (307,661 ) $ 3.91 Expired (797,230 ) $ 6.44 - - Outstanding at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250 Vested and expected to vest at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250 Exercisable at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the company’s stock price of $7.20 of June 30, 2020, which would have been received by the option holders had those option holders exercised their options as of that date. Restricted Stock The following table summarizes the restricted stock activity for the six months ended June 30, 2020: Restricted shares issued as of December 31, 2019 262,668 Granted 25,000 Vested and issued (134,334 ) Vested restricted shares as of June 30, 2020 (25,000 ) Unvested restricted shares as of June 30, 2020 128,334 On March 30, 2020, the Company granted 25,000 restricted stock units for services vesting at June 30, 2020. Stock based compensation expense related to restricted stock grants was $428,820 and $830,298 for the three and six months ended June 30, 2020 and $477,239 and $620,820 for the three and six months ended June 30, 2019, respectively. As of June 30, 2020, the stock-based compensation relating to restricted stock of $313,935 remains unamortized. ViralClear Pharmaceuticals, Inc. 2019 Long-Term Incentive Plan On September 24, 2019, ViralClear’s Board of Directors approved the 2019 Long-Term Incentive Plan (as subsequently amended, the “ViralClear Plan”). The ViralClear Plan was approved by BioSig as ViralClear’s majority stockholder. The Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 4,000,000 shares of ViralClear’s common stock to officers, directors, employees and consultants of the ViralClear. Under the terms of the Plan, ViralClear may issue Incentive Stock Options as defined by the Internal Revenue Code to employees of ViralClear only and nonstatutory options. The Board of Directors of ViralClear or a committee thereof administers the Plan and determines the exercise price, vesting and expiration period of the grants under the Plan. However, the exercise price of an Incentive Stock Option should not be less than 110% of fair market value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair market value for a grantee who is not 10% stockholder. The fair market value of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the administrator in good faith. Additionally, the vesting period of the grants under the ViralClear Plan will be determined by the administrator, in its sole discretion, with an expiration period of not more than ten years. There are 487,827 shares remaining available for future issuance of awards under the terms of the Plan. ViralClear Options A summary of the stock option activity and related information for the 2012 Plan for the six months ended June 30, 2020 is as follows: Weighted-Average Weighted-Average Remaining Shares Exercise Price Contractual Term Outstanding at December 31, 2019 575,000 $ 5.00 9.29 Grants 1,599,173 $ 5.31 9.84 Exercised - Forfeited/expired Outstanding at June 30, 2020 2,174,173 $ 5.23 9.69 Exercisable at June 30, 2020 1,870,665 $ 5.02 9.67 The following table presents information related to stock options at June 30, 2020: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 2,074,173 9.7 1,862,332 10.00 100,000 9.9 8,333 2,174,173 9.7 1,870,665 The fair value of the stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from an index of historical stock prices of comparable entities with the market value of stock price based on recent sales. The Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. On April 21, 2020, ViralClear granted 100,000 options to purchase shares of its common stock to a director. The options are exercisable at $5.00 per share for ten years vest quarterly over three years. On April 29, 2020, ViralClear granted an aggregate of 1,278,999 options to purchase shares of its common stock to directors and officers of the company. The options are exercisable at $5.00 per share for ten years and fully vested and exercisable at the date of grant. On May 5, 2020, ViralClear granted 120,174 options to purchase shares of its common stock to a director. The options are exercisable at $5.00 for ten years vesting in 4 substantially equal installments on each of the three, six, nine and twelve month anniversaries of the date of grant. On June 2, 2020, ViralClear granted 100,000 options to purchase shares of its common stock to a director. The options are exercisable at $10.00 for ten years vesting quarterly over three years beginning June 30, 2020 with final vesting June 2, 2023. The following assumptions were used in determining the change in fair value of the ViralClear options for the six months ended June 30, 2020: Risk-free interest rate 0.36% to 0.52 % Dividend yield 0 % Stock price volatility 125.16% to 126.03 % Expected life 5 – 6 years Weighted average grant date fair value $ 4.29 The fair value of all options vesting during the three and six months ended June 30, 2020 of $5,594,152 and $5,594,152, and $0 for the three and six months ended June 30, 2019, respectively, was charged to current period operations. Unrecognized compensation expense of $1,612,568 at June 30, 2020 will be expensed in future periods. Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at June 30, 2020: Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347 On May 20, 2020, ViralClear issued warrants to purchase 6,575 shares of its common stock at $10.00 per share, expiring on May 20, 2025, for placement agent services in connection with the sale of ViralClear’s common stock. Restricted stock units (ViralClear) On March 25, 2020, the Company granted an aggregate of 338,000 restricted stock units to two ViralClear board members for services vesting immediately. On March 30, 2020, the Company granted an aggregate of 960,000 restricted stock units to ViralClear board members and employees for services with 320,000 vesting immediately, and 640,000 vesting upon ViralClear meeting certain milestones. The following table summarizes the restricted stock activity for the six months ended June 30, 2020: Restricted shares issued as of December 31, 2019 40,000 Granted 1,298,000 Vested - Vested restricted shares as of June 30, 2020 658,000 Unvested restricted shares as of June 30, 2020 680,000 Stock based compensation expense related to restricted stock unit grants of ViralClear was $1,572,581 and $4,959,996 for the three and six months ended June 30, 2020 and $0 for the three and six months ended June 30, 2019, respectively. As of June 30, 2020, the stock-based compensation relating to restricted stock of $1,676,452 remains unamortized.

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	6 Months Ended
	Jun. 30, 2020
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE 10 – NON-CONTROLLING INTEREST On November 7, 2018, the Company formed ViralClear Pharmaceuticals, Inc., a Delaware Corporation, formerly known as NeuroClear Technologies, Inc. for the purpose to pursue additional applications of the PURE EP™ signal processing technology outside of electrophysiology and subsequently in 2020, which was repurposed to bring a broad-spectrum anti-viral agent against the COVID-19 virus to market (see below). In 2019, ViralClear sold 896,690 shares of its common stock for net proceeds of $5,011,310 to fund initial operations. At December 31, 2019, the Company had a majority interest in ViralClear of 87.8%. On March 24, 2020, ViralClear entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Trek Therapeutics, PBC (“Trek”), a related party; entity controlled by a member of the Company’s board of directors. Pursuant to the Asset Purchase Agreement, Trek sold to ViralClear all right, title and interest of Trek and its affiliates to certain assets (the “Purchased Assets”). As consideration for the Purchased Assets, ViralClear agreed to pay Trek in upfront and milestone payments a combination of cash, shares of ViralClear’s common stock, which common stock may equal up to 10% of ViralClear’s outstanding equity, and sublicense fees in the event ViralClear sublicenses the Purchased Assets. On March 30, 2020, pursuant to the Asset Purchase Agreement, ViralClear paid $350,000 in cash and issued 634,910 shares of ViralClear’s common stock valued at $3,174,550 to Trek. In connection with the asset purchase agreement with Trek Therapeutics, PBC, ViralClear is obligated to pay to Trek upon the receipt of United States Food and Drug Administration (“FDA”) granting ViralClear approval to manufacture and market COVID-19 antiviral containing compounds, as defined, on a commercial basis in the United States a sum of $500,000 and 2.5% of the issued and outstanding shares of ViralClear’s common stock at the occurrence of the milestone event. In addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear is obligated to pay to Trek 10% of the consideration received. As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments. The common stock issued, and cash paid was accounted for as acquired research and development. On April 8, 2020, ViralClear entered into a know-how license agreement (the “Agreement”) with Mayo Foundation for Medical Education and Research (“Mayo”). In connection with the Agreement, ViralClear issued to Mayo 259,959 shares of ViralClear’s common stock, par value $0.001 per share. On May 20, 2020, ViralClear entered into securities purchase agreements with investors pursuant to which the Company issued 1,068,550 shares of its common stock for aggregate proceeds of $10,592,075, net of $93,425 in expenses. As of June 30, 2020, the Company had a majority interest in ViralClear of 69.4%. A reconciliation of the ViralClear Pharmaceuticals, Inc. non-controlling loss attributable to the Company: Net loss attributable to the non-controlling interest for the three months ended June 30, 2020: Net loss $ (13,110,521 ) Average Non-controlling interest percentage of profit/losses 24.08 % Net loss attributable to the non-controlling interest $ (3,158,025 ) Net loss attributable to the non-controlling interest for the six months ended June 30, 2020: Net loss $ (20,731,849 ) Average Non-controlling interest percentage of profit/losses 22.12 % Net loss attributable to the non-controlling interest $ (4,585,838 ) ViralClear was a wholly owned subsidiary of the Company until August 2019. The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2020: Balance, December 31, 2019 $ 514,828 Allocation of equity to non-controlling interest due to equity-based compensation issued 2,413,354 Allocation of equity to non-controlling interest due to sale of common stock 3,467,709 Allocation of equity to non-controlling interest due to issuance of equity to acquire Trek and research and development 983,897 Net loss attributable to non-controlling interest (4,585,838 ) Balance, June 30, 2020 $ 2,793,950

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 — COMMITMENTS AND CONTINGENCIES Operating leases On October 1, 2019, the Company entered into a lease agreement whereby the Company leased approximately 1,400 square feet of office space in Rochester Minnesota commencing November 1, 2019 and expiring on October 31, 2021 at an initial rate of $3,411 per month with escalating payments. The lease agreement includes an option to extend the lease for two additional periods of two years each past its initial term. On August 14, 2019, the Company entered into a lease agreement whereby the Company leased storage space in the same building as our Los Angeles, California facilities, commencing September 1, 2019, and expiring on June 30, 2021, at an initial rate of $235 per month with escalating payments. In connection with the lease, the Company paid a security deposit of $250. There is no option to extend the lease past its initial term. On April 12, 2019, the Company entered into a sublease agreement whereby the Company leased approximately 4,343 square feet of office space in Westport, Connecticut commencing May 1, 2019 and expiring on October 31, 2021 at an initial rate of $18,277 per month, inclusive of a fixed utility charge, with escalating payments. In connection with the lease the Company paid a security deposit of $68,764, of which $34,382 represents the last two months of the term. There is no option to extend the lease past its initial term. On May 22, 2018, the Company entered into a fifth lease amendment agreement, whereby the Company agreed to extend the lease for the original office space and expand with additional space in Los Angeles, California, commencing June 14, 2018 and expiring on June 30, 2021 at an initial rate of $14,731 per month with escalating payments. Maturity analysis under these lease agreements are as follows: Year ended December 31, 2020 $ 230,169 Year ended December 31, 2021 321,386 Total 551,555 Less: Present value discount (27,694 ) Lease liability $ 523,861 Licensing agreements 2017 Know-how License Agreement On March 15, 2017, the Company entered into a know-how license agreement with Mayo Foundation for Medical Education and Research whereby the Company was granted an exclusive license, with the right to sublicense, certain know how and patent applications in the field of signal processing, physiologic recording, electrophysiology recording, electrophysiology software and autonomics to develop, make and offer for sale. The agreement expires in ten years from the effective date. The Company is obligated to pay to Mayo Foundation a 1% or 2% royalty payment on net sales of licensed products, as defined. In consideration, the Company issued 252,000 warrants to acquire the Company’s common stock at an exercise price of $3.75, expiring on March 15, 2020. The warrant fully exercised in 2019. Patent and Know-How License Agreement On November 20, 2019, the Company entered into a patent and know-how license agreement (the “EP Software Agreement”) with Mayo Foundation for Medical Education and Research (“Mayo”). The EP Software Agreement grants to the Company an exclusive worldwide license, with the right to sublicense, within the field of electrophysiology software and under certain patent rights as described in the EP Software Agreement (the “Patent Rights”), to make, have made, use, offer for sale, sell and import licensed products and a non-exclusive license to the Company to use the research and development information, materials, technical data, unpatented inventions, trade secrets, know-how and supportive information of Mayo to develop, make, have made, use, offer for sale, sell, and import licensed products. The EP Software Agreement will expire upon the later of either (a) the expiration of the Patent Rights or (b) the 10 th In connection with the EP Software Agreement, the Company issued to Mayo an 8-year warrant (the “EP Software Warrant”) to purchase 284,455 shares of the Company’s common stock at an exercise price of $6.16. The EP Software Warrant is immediately exercisable and may be exercised on a cashless basis if there is no effective registration statement registering or a current prospectus available for the resale of the shares underlying the EP Software Warrant. The Company agreed to pay Mayo an upfront consideration of $25,000. The Company also agreed to make earned royalty payments to Mayo in connection with the Company’s sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to $625,000 in aggregate. Amended and Restated Patent and Know-How License Agreement On November 20, 2019, the Company entered into an amended and restated patent and know-how license agreement (the “Tools Agreement”) with Mayo. The Tools Agreement contains terms of license grant substantially identical to the EP Software Agreement, although it is for different patent rights and covers the field of electrophysiology systems. In connection with the Tools Agreement, the Company issued to Mayo an 8-year warrant (the “Tools Warrant”) to purchase 284,455 shares of the Company’s common stock at an exercise price of $6.16. The Tools Warrant is immediately exercisable and may be exercised on a cashless basis if there is no effective registration statement registering or a current prospectus available for the resale of the shares underlying the Tools Warrant. The Company agreed to pay Mayo an upfront consideration of $100,000. The Company also agreed to make earned royalty payments to Mayo in connection with the Company’s sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to $550,000 in aggregate. ViralClear Patent and Know-How License Agreement On November 20, 2019, the Company’s majority-owned subsidiary, ViralClear, entered into a patent and know-how license agreement (the “ViralClear Agreement”) with Mayo. The ViralClear Agreement contains terms of license grant substantially identical to the EP Software Agreement and the Tools Agreement, although it is for different patent rights and covers the field of stimulation and electroporation for hypotension/syncope management, renal and non-renal denervation for hypertension treatment, and for use in treatment of arrhythmias in the autonomic nervous system. In connection with the ViralClear Agreement, NeuroClear issued to Mayo an 8-year warrant (the “ViralClear Warrant”) to purchase 473,772 shares of ViralClear’s common stock at an exercise price of $5.00 per share. The ViralClear Warrant is immediately exercisable and may be exercised on a cashless basis if there is no effective registration statement registering or a current prospectus available for the resale of the shares underlying the ViralClear Warrant. ViralClear agreed to pay Mayo an upfront consideration of $50,000. ViralClear also agreed to make earned royalty payments to Mayo in connection with ViralClear’s sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to $700,000 in aggregate. Trek Therapeutics, PBC In connection with the asset purchase agreement with Trek Therapeutics, PBC, ViralClear is obligated to pay to Trek upon the receipt of United States Food and Drug Administration (“FDA”) granting ViralClear approval to manufacture and market COVID-19 antiviral containing compounds, as defined, on a commercial basis in the United States a sum of $500,000 and 2.5% of the issued and outstanding shares of ViralClear’s common stock at the occurrence of the milestone event. In addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear is obligated to pay to Trek 10% of the consideration received. As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined with respect of product in a particular jurisdiction in the territory, the receipt of all approvals from the relevant regulatory authority necessary to market and sell such product in any such jurisdiction, excluding any pricing approval or reimbursement authorization) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments. As of June 30, 2020, ViralClear is begun Phase II trials and accordingly includes $1M due in accounts payable under this agreement . Mayo Foundation for Medical Education and Research Know-How Agreement On April 8, 2020, ViralClear entered into the Agreement with Mayo. The Agreement grants to ViralClear (i) an exclusive worldwide license, with the right to sublicense, within the field of anti-viral agents to target COVID-19 (the “Field”) to certain patent rights for the development and commercialization of products, methods, and processes for public use and benefit (the “Licensed Products”) and (ii) a non-exclusive worldwide license, with the right to sublicense, within the Field, to use the know-how of Mayo that is necessary to develop the Licensed Products. The Agreement will expire upon the later of either (a) the expiration of the licensed patent rights or (b) the 7 th In connection with the Agreement, ViralClear issued to Mayo 259,959 shares of ViralClear’s common stock, par value $0.001 per share. ViralClear also agreed to make earned royalty payments to Mayo in connection with ViralClear’s sales of the Licensed Products along with milestone payments due upon initiation of Phase II of $100,000 and regulatory approval of $100,000. 3LP Advisors LLC (d/b/a Sherpa Technology Group) On November 1, 2017, in connection with Mr. Filler joining the Company’s Board of Directors, the Company entered into a Master Services Agreement (the “Agreement”) with 3LP Advisors LLC (d/b/a Sherpa Technology Group) (“Sherpa”) and an initial statement of work (the “SOW”), pursuant to which Sherpa will develop, execute and expand the Company’s intellectual property strategy over the course of the next approximately 18 months by evaluating the business and technology landscape in which the Company operates, and charting and executing a strategy of patent filing and licensing. In connection with the SOW, the Company paid Sherpa fee of (i) $200,000 in cash, of which $25,000 will be paid on January 1, 2018, with the remainder paid upon completion of certain objectives, and (ii) a ten-year option to purchase up to 120,000 of the Company’s common stock at an exercise of $3.75 per share of common stock, of which 60,000 options vest immediately and 60,000 options were performance conditioned and subsequently vested. Mr. Filler is the general counsel and partner of Sherpa. During the three and six months ended June 30, 2020, the Company paid Sherpa $72,500 and $147,500 as patent costs, consulting fees and expense reimbursements. During the three and six months ended June 30, 2019, the Company paid Sherpa $75,000 and $150,000 as patent costs, consulting fees and expense reimbursements. As of June 30, 2020, and December 31, 2029, there was an unpaid balance of $22,500 and $27,623, respectively. Employment agreements As of June 30,2020 and December 31, 2019, there are no outstanding employment agreements. Defined Contribution Plan Effective January 1, 2019, the Company established a qualified defined contribution plan (the “401(k) Plan”) pursuant to Section 401(k) of the Code, whereby all eligible employees may participate. Participants may elect to defer a percentage of their annual pretax compensation to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to 3 percent of each participant’s eligible compensation, subject to limitations under the Code. For the three and six months ended June 30, 2020, the Company charged operations $43,482 and $81,683, and $24,030 and $38,810 for the three and six months ended June 30, 2019 for contributions under the 401(k) Plan. Purchase commitments As of June 30, 2020, the Company had aggregate purchase commitments of approximately $7.4M for future services or products, some of which are subject to modification or cancellations. Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. There was no outstanding litigation as of December 31, 2019. Broker-dealer agreement On March 30, 2020, the Company’s subsidiary, ViralClear entered into an engagement agreement with Weild & Co, a FINRA-registered broker-dealer controlled by a member of the Company’s board of directors to act as ViralClear’s non-exclusive agent to provide investment banking and financial advisory services to assist ViralClear in a potential financing transaction for an initial term of 9 months. In connection with the engagement agreement, ViralClear agreed to pay Weild & Co a 5% cash and a 5% warrant or other securities of the aggregate subscriptions placed by Weild & Co. No costs have been incurred as of the date of this filing. No cash or warrant fees have been paid under this agreement.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 12 — SEGMENT REPORTING In accordance with ASC 280-10, the Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. The Company has two reportable segments: BioSig Technologies, Inc. (parent) and ViralClear Pharmaceuticals, Inc. Information concerning the operations of the Company’s reportable segments is as follows: Summary Unaudited condensed consolidated Statement of Operations for the three months ended June 30, 2020: BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. Total Operating expenses: Research and development $ 1,086,981 $ 4,631,203 $ 5,718,184 General and administrative 8,128,652 8,479,559 16,608,211 Depreciation and amortization 22,208 - 22,208 Total operating expenses 9,237,841 13,110,762 22,348,603 Loss from Operations (9,237,841 ) (13,110,762 ) (22,348,603 ) Other income: Interest income and other income, net 2,051 242 2,293 Net loss $ (9,235,790 ) $ (13,110,520 ) $ (22,346,310 ) Summary Unaudited condensed consolidated Statement of Operations for the six months ended June 30, 2020: BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. Total Operating expenses: Research and development $ 2,413,984 $ 8,230,914 $ 10,644,898 General and administrative 11,948,090 12,515,341 24,463,431 Depreciation and amortization 43,223 - 43,223 Total operating expenses 14,405,297 20,746,255 35,151,552 Loss from Operations (14,405,297 ) (20,746,255 ) (35,151,552 ) Other income: Interest and other income, net 27,462 14,407 41,869 Net loss $ (14,377,835 ) $ (20,731,848 ) $ (35,109,683 ) Property and equipment is held by BioSig Technologies, Inc. segment.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 13 – RELATED PARTY TRANSACTIONS At June 30, 2020 and December 31, 2019, the Company had reimbursable travel, compensation and other related expenses due related parties of $97,645 and $39,674, respectively. On November 1, 2017, in connection with Mr. Filler joining the Company’s Board of Directors, the Company entered into a Master Services Agreement (the “Agreement”) with 3LP Advisors LLC (d/b/a Sherpa Technology Group) (“Sherpa”) and an initial statement of work (the “SOW”), pursuant to which Sherpa will develop, execute and expand the Company’s intellectual property strategy over the course of the next approximately 18 months by evaluating the business and technology landscape in which the Company operates, and charting and executing a strategy of patent filing and licensing. In connection with the SOW, the Company paid Sherpa fee of (i) $200,000 in cash, of which $25,000 was paid on January 1, 2018, with the remainder to be paid upon completion of certain objectives, and (ii) a ten-year option to purchase up to 120,000 of the Company’s common stock at an exercise of $3.75 per share of common stock, of which 60,000 options vest immediately and 60,000 options were performance conditioned and subsequently vested. Mr. Filler is the general counsel and partner of Sherpa. During the three and six months ended June 30, 2020, the Company paid Sherpa $72,500 and $147,500 as patent costs, consulting fees and expense reimbursements. During the three and six months ended June 30, 2019, the Company paid Sherpa $75,000 and $150,000 as patent costs, consulting fees and expense reimbursements. As of June 30, 2020, and December 31, 2019, there was an unpaid balance of $22,500 and $27,623, respectively. On March 30, 2020, the Company’s subsidiary, ViralClear entered into an engagement agreement with Weild & Co, a FINRA-registered broker-dealer controlled by a member of the Company’s board of directors to act as ViralClear’s non-exclusive agent to provide investment banking and financial advisory services to assist ViralClear in a potential financing transaction for an initial term of 9 months. In connection with the engagement agreement, ViralClear agreed to pay Weild & Co a 5% cash and a 5% warrant or other securities of the aggregate subscriptions placed by Weild & Co. No costs have been incurred as of the date of this filing. No cash or warrant fees have been paid under this agreement. As described in Notes 1 and 10 above, on March 24, 2020, ViralClear entered into an asset purchase agreement with Trek Therapeutics, PBC, an entity controlled by a member of the Company’s board of directors. Pursuant to the Asset Purchase Agreement, Trek sold to ViralClear all right, title and interest of Trek and its affiliates to certain assets. As consideration for the Purchased Assets, ViralClear agreed to pay Trek in upfront and milestone payments a combination of cash, shares of ViralClear’s common stock.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	6 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 14 – FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”). ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash and cash equivalents, accounts payable and other current assets and liabilities approximate fair value because of their short-term maturity. As of June 30, 2020 and December 31, 2019, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. As of June 30, 2020 and December 31, 2019, the Company did not have any derivative instruments that were designated as hedges. There were no derivative and warrant liability as of June 30, 2020 and December 31, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 15 – SUBSEQUENT EVENTS Formation of subsidiary On July 2, 2020, the Company formed NeuroClear Technologies, Inc. (“NeuroClear”), a Delaware Corporation, for the purpose to pursue additional applications of the PURE EP™ signal processing technology outside of electrophysiology. Equity transactions On July 1, 2020, BioSig Technologies, Inc. issued 25,000 shares of its common stock for vested restricted stock units. In July 2020, BioSig Technologies, Inc. issued an aggregate of 303,000 shares of its common stock to for services. On July 1, 2020, BioSig Technologies, Inc. issued 30,000 shares of its common stock to a consultant for services rendered valued at $214,800. In July 2020, BioSig Technologies, Inc. issued 104,201 shares of its common stock in exchange for aggregate proceeds of $403,823.75 from the exercise of warrants. On July 10, 2020, BioSig Technologies, Inc. issued 9,375 shares of its common stock in exchange for proceeds of $27,750 from the exercise of options. On July 8, 2020, BioSig Technologies, Inc. granted 50,000 shares of its restricted common stock to a director at a cost basis of $7.12 per share. On July 13, 2020, ViralClear Pharmaceuticals, Inc. granted 82,716 shares of its restricted stock units vesting monthly over one year. On July 14, 2020, BioSig Technologies, Inc. granted 50,000 shares of its restricted stock units vesting over three years with 16,666 vesting on the first anniversary of the date of grant, and the remaining 33,334 vest in substantially equal quarterly installments. Shareholder Rights Plan On July 14, 2020, BioSig’s Board of Directors adopted a shareholder rights plan and declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to shareholders of record on July 27, 2020, and one right will be issued for each new share of common stock issued thereafter. Each right will initially trade with common stock and will allow its holder to purchase from BioSig one one-thousandth of a share of Series F Junior Participating Preferred stock, par value $0.001 per share, for an exercise price of $50.00, once the rights become exercisable. In the event that a person or group acquires beneficial ownership of 12% or more of BioSig’s then outstanding common stock, subject to certain exceptions, each right would entitle its holder (other than such person or members of such group) to purchase additional shares of BioSig’s common stock having a market value of two times the exercise price of the right. In addition, at any time after a person or group acquires 12% or more of BioSig’s outstanding common stock (unless such person or group acquires 50% or more), the Board may exchange one share of BioSig’s common stock for each outstanding right (other than rights owned by such person or group, which would have become void). If BioSig is acquired in a merger or other business combination after an acquiring person acquires 12% or more of BioSig’s common stock, each holder of the rights would thereafter have the right to purchase a number of shares of common stock of the acquiring corporation having a market value of two times the exercise price of the right. The Board may redeem the rights for $0.001 per right, subject to adjustment, at any time before any person or group becomes an Acquiring Person (as defined in the Rights Agreement, dated as of July 14, 2020). The rights have a de minimis fair value. The rights will expire on July 13, 2021, unless terminated earlier by BioSig’s Board of Directors.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of these unaudited condensed consolidated 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of long-term operating leases, patent capitalization, fair value of acquired assets, the fair value of the Company’s stock, stock-based compensation, fair values relating to warrant and other derivative liabilities and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Acquisition of Intellectual Property Intellectual property acquired are accounted for under the acquisition method of accounting. This method requires the recording of acquired assets, including separately identifiable intangible assets, and assumed liabilities at their acquisition date fair values. The method records any excess purchase price over the fair value of acquired net assets as goodwill. The acquired intellectual property from the Trek acquisition was considered unproven compounds, the success of which was uncertain at the time of the acquisition. Accordingly, the fair value of the consideration paid was charged as acquired research and development to current period operations.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments 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 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.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limit. At June 30, 2020 and December 31,2019, deposits in excess of FDIC limits were $36,427,306 and $11,608,582, respectively.
Inventory, Policy [Policy Text Block]	Inventory The inventory is comprised of finished goods available for sale and are stated at the lower of cost or net realizable value using the first-in, first-out method of valuation. The inventory at June 30, 2020 and December 31, 2019 were $800,000 and $577,690, respectively.
Prepaid Expenses Policy [Policy Text Block]	Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance and operating expense and other prepayments.
Lessee, Leases [Policy Text Block]	Leases The Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s unaudited condensed consolidated balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. The lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently have residual value guarantees or restrictive covenants in its leases.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs The Company accounts for research and development costs in accordance with the 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 developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses of $5,718,184 and $10,644,898 for the three and six months ended June 30, 2020 and $1,817,959 and $3,306,798 for the three and six months ended June 30, 2019, respectively.
Earnings Per Share, Policy [Policy Text Block]	Net Income (loss) Per Common Share 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 period. 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. The computation of basic and diluted loss per share as of June 30, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows: June 30, 2020 June 30, 2019 Series C convertible preferred stock 38,084 79,141 Options to purchase common stock 3,732,705 3,562,905 Warrants to purchase common stock 1,764,827 2,992,472 Totals 5,535,616 6,634,518
Share-based Payment Arrangement [Policy Text Block]	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award as measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. As of June 30, 2020, BioSig Technologies, Inc. had options to purchase 3,732,705 shares of common stock outstanding, of which options to purchase 2,641,319 shares of common stock were vested. As of December 31, 2019, there were BioSig Technologies, Inc. options to purchase 3,980,804 shares of common stock outstanding, of which options to purchase 2,874,017 shares of common stock were vested.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Patents, Net The Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration (“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser of the legal patent term or the estimated life of the product of 20 years. During the three and six months ended June 30, 2020, the Company recorded amortization of $4,751 and $9,502; and $4,710 and $6,073 for the three and six months ended June 30, 2019 to current period operations, respectively.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-lived Assets
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s subsidiary, ViralClear Pharmaceuticals, Inc. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the consolidated balance sheets and reports both net loss attributable to the non-controlling interest and net loss attributable to the Company’s common shareholders on the face of the consolidated statements of operations. The Company’s equity interest in ViralClear is 69.4% and the non-controlling stockholders’ interest is 30.6% as of June 30, 2020. This is reflected in the consolidated statements of equity.
Segment Reporting, Policy [Policy Text Block]	Segment Information
New Accounting Pronouncements, Policy [Policy Text Block]	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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows: June 30, 2020 June 30, 2019 Series C convertible preferred stock 38,084 79,141 Options to purchase common stock 3,732,705 3,562,905 Warrants to purchase common stock 1,764,827 2,992,472 Totals 5,535,616 6,634,518

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment as of June 30, 2020 and December 31, 2019 is summarized as follows: June 30, 2020 December 31, 2019 Computer equipment $ 174,885 $ 155,126 Furniture and fixtures 74,517 71,463 Manufacturing equipment 34,377 29,098 Total 283,779 255,687 Less accumulated depreciation (109,039 ) (75,319 ) Property and equipment, net $ 174,740 $ 180,368

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Right to Use Asset [Table Text Block]	Right to use assets is summarized below: June 30, 2020 December 31, 2019 Right to use assets, net 1,084,715 1,084,715 Less accumulated depreciation (571,251 ) (370,373 ) Right to use assets, net $ 513,464 $ 714,342
Lessee, Operating Lease, Disclosure [Table Text Block]	Lease liability is summarized below: June 30, 2020 December 31, 2019 Total lease liability 523,861 723,419 Less: short term portion (435,287 ) (412,288 ) Long term portion $ 88,574 $ 311,131
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Maturity analysis under these lease agreements are as follows: Year ended December 31, 2020 $ 230,169 Year ended December 31, 2021 321,386 Total 551,555 Less: Present value discount (27,694 ) Lease liability $ 523,861
Lease, Cost [Table Text Block]	Lease expense for the three months ended June 30, 2020 and 2019 was comprised of the following: June 30, 2020 June 30, 2019 Operating lease expense $ 114,028 $ 83,584 Short-term lease expense 12,738 19,520 Variable lease expense 45 1,174 Total $ 126,811 $ 104,278 June 30, 2020 June 30, 2019 Operating lease expense $ 227,290 $ 130,035 Short-term lease expense 18,393 32,758 Variable lease expense 535 1,612 Total $ 246,218 $ 164,405

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued expenses at June 30, 2020 and December 31, 2019 consist of the following: June 30, 2020 December 31, 2019 Accrued accounting and legal $ 371,784 $ 118,783 Accrued reimbursements and travel 16,529 58,566 Accrued consulting 139,699 170,284 Accrued research and development expenses 2,215,505 230,035 Accrued product purchases - 346,206 Accrued marketing - 11,181 Accrued office and other 33,089 17,885 Accrued payroll 314,025 522,503 Accrued settlement related to arbitration 13,333 13,333 $ 3,103,964 $ 1,488,776

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure Text Block Supplement [Abstract]
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	The following table presents information related to stock options at June 30, 2020: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 2.51-5.00 1,981,965 8.4 1,514,262 5.01-7.50 1,387,407 6.9 911,365 7.51-10.00 298,333 7.3 175,692 10.01-12.50 65,000 9.9 40,000 3,732,705 7.8 2,641,319 Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 2,074,173 9.7 1,862,332 10.00 100,000 9.9 8,333 2,174,173 9.7 1,870,665
Share-based Payment Arrangement, Option, Activity [Table Text Block]	A summary of the stock option activity and related information for the Plan for the six months ended June 30, 2020 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2019 3,980,804 $ 5.58 6.3 $ 3,130,791 Grants 990,000 4.96 10.0 $ - Exercised (1,094,849 ) $ 5.13 Forfeited/expired (143,250 ) $ 5.87 Outstanding at June 30, 2020 3,732,705 $ 5.52 7.80 $ 7,105,273 Exercisable at June 30, 2020 2,641,319 $ 5.48 7.24 $ 5,092,066 Weighted-Average Weighted-Average Remaining Shares Exercise Price Contractual Term Outstanding at December 31, 2019 575,000 $ 5.00 9.29 Grants 1,599,173 $ 5.31 9.84 Exercised - Forfeited/expired Outstanding at June 30, 2020 2,174,173 $ 5.23 9.69 Exercisable at June 30, 2020 1,870,665 $ 5.02 9.67
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Risk-free interest rate 0.42% - 1.83 % Dividend yield 0 % Stock price volatility 86.51% to 92.31 % Expected life 5 – 10 years Weighted average grant date fair value $ 3.98 Risk-free interest rate 0.36% to 0.52 % Dividend yield 0 % Stock price volatility 125.16% to 126.03 % Expected life 5 – 6 years Weighted average grant date fair value $ 4.29
Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Table Text Block]	The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at June 30, 2020: Exercise Number Expiration Price Outstanding Date $ 3.75 299,803 July 2020 to January 2021 $ 4.38 572,272 April 2021 $ 4.80 125,000 February 2025 $ 6.16 568,910 November 2027 $ 6.85 198,842 July 2021 to August 2021 1,764,827 Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of the warrant activity for the six months ended June 30, 2020 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2019 2,744,718 $ 5.40 2.2 $ 3,410,763 Grants 125,000 4.80 4.7 Exercised (307,661 ) $ 3.91 Expired (797,230 ) $ 6.44 - - Outstanding at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250 Vested and expected to vest at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250 Exercisable at June 30, 2020 1,764,827 $ 5.15 3.2 $ 3,612,250
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following table summarizes the restricted stock activity for the six months ended June 30, 2020: Restricted shares issued as of December 31, 2019 262,668 Granted 25,000 Vested and issued (134,334 ) Vested restricted shares as of June 30, 2020 (25,000 ) Unvested restricted shares as of June 30, 2020 128,334 Restricted shares issued as of December 31, 2019 40,000 Granted 1,298,000 Vested - Vested restricted shares as of June 30, 2020 658,000 Unvested restricted shares as of June 30, 2020 680,000

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	6 Months Ended
	Jun. 30, 2020
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interest [Table Text Block]	Net loss $ (13,110,521 ) Average Non-controlling interest percentage of profit/losses 24.08 % Net loss attributable to the non-controlling interest $ (3,158,025 ) Net loss $ (20,731,849 ) Average Non-controlling interest percentage of profit/losses 22.12 % Net loss attributable to the non-controlling interest $ (4,585,838 )
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]	The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2020: Balance, December 31, 2019 $ 514,828 Allocation of equity to non-controlling interest due to equity-based compensation issued 2,413,354 Allocation of equity to non-controlling interest due to sale of common stock 3,467,709 Allocation of equity to non-controlling interest due to issuance of equity to acquire Trek and research and development 983,897 Net loss attributable to non-controlling interest (4,585,838 ) Balance, June 30, 2020 $ 2,793,950

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturity analysis under these lease agreements are as follows: Year ended December 31, 2020 $ 230,169 Year ended December 31, 2021 321,386 Total 551,555 Less: Present value discount (27,694 ) Lease liability $ 523,861

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. Total Operating expenses: Research and development $ 1,086,981 $ 4,631,203 $ 5,718,184 General and administrative 8,128,652 8,479,559 16,608,211 Depreciation and amortization 22,208 - 22,208 Total operating expenses 9,237,841 13,110,762 22,348,603 Loss from Operations (9,237,841 ) (13,110,762 ) (22,348,603 ) Other income: Interest income and other income, net 2,051 242 2,293 Net loss $ (9,235,790 ) $ (13,110,520 ) $ (22,346,310 ) BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. Total Operating expenses: Research and development $ 2,413,984 $ 8,230,914 $ 10,644,898 General and administrative 11,948,090 12,515,341 24,463,431 Depreciation and amortization 43,223 - 43,223 Total operating expenses 14,405,297 20,746,255 35,151,552 Loss from Operations (14,405,297 ) (20,746,255 ) (35,151,552 ) Other income: Interest and other income, net 27,462 14,407 41,869 Net loss $ (14,377,835 ) $ (20,731,848 ) $ (35,109,683 )

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) - USD ($)	Jun. 24, 2020	May 20, 2020	Apr. 08, 2020	Mar. 24, 2020	Feb. 25, 2020	May 31, 2020	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Equity Method Investment, Ownership Percentage									69.40%
Stock Issued During Period, Shares, New Issues	2,187,500				2,500,000
Stock Issued During Period, Value, New Issues							$ 16,161,980	$ 25,214,311	$ 8,619,278
NeuroClear Technologies, Inc ("NeuroClear") [Member]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Subsidiary or Equity Method Investee, Cumulative Number of Shares Issued for All Transactions										896,690
Subsidiary or Equity Method Investee, Cumulative Proceeds Received on All Transactions										$ 5,011,310
Equity Method Investment, Ownership Percentage										87.80%
ViralClear [Member]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Equity Method Investment, Ownership Percentage				69.40%			69.40%	69.40%
Payments to Acquire Productive Assets				$ 350,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				634,910
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable Fair Value Method				$3,174,550
Stock Issued During Period, Shares, Other			259,959
Shares Issued, Price Per Share			$ 0.001			$ 10
Stock Issued During Period, Value, Other			$ 200,000
Stock Issued During Period, Shares, New Issues		1,068,550				1,068,550
Stock Issued During Period, Value, New Issues		$ 10,592,075				$ 10,592,075

MANAGEMENT LIQUIDITY PLANS (Det

MANAGEMENT LIQUIDITY PLANS (Details) - USD ($)	Jun. 24, 2020	Feb. 25, 2020	May 11, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital (Deficit)				$ (35,000,000)
Proceeds from Issuance of Common Stock	$ 16,161,980	$ 9,052,331		25,214,311	$ 8,619,278
Proceeds from Sale of Equity Method Investments				10,600,000
Proceeds from Stock Options and Warrants Exercised			$ 3,300,000	400,000
Cash and Cash Equivalents, at Carrying Value				$ 36,927,306	$ 10,333,966	$ 12,108,582	$ 4,450,160

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, Uninsured Amount	$ 36,427,306		$ 36,427,306		$ 11,608,582
Inventory, Net	800,000		800,000		$ 577,690
Research and Development Expense	$ 5,718,184	$ 1,817,959	$ 10,644,898	$ 3,306,798
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	3,732,705		3,732,705		3,980,804
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in Shares)			2,641,319		2,874,017
Amortization	$ 4,751	$ 9,502	$ 4,710	$ 6,073
Equity Method Investment, Ownership Percentage		69.40%		69.40%
ViralClear [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		30.60%		30.60%
Patents [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life					20 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	5,535,616	6,634,518
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	3,732,705	3,562,905
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	1,764,827	2,992,472
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	38,084	79,141

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
PROPERTY AND EQUIPMENT (Details) [Line Items]
Depreciation	$ 17,457	$ 33,721	$ 6,632	$ 11,841
Minimum [Member]
PROPERTY AND EQUIPMENT (Details) [Line Items]
Property, Plant and Equipment, Useful Life			3 years
Maximum [Member]
PROPERTY AND EQUIPMENT (Details) [Line Items]
Property, Plant and Equipment, Useful Life			5 years

PROPERTY AND EQUIPMENT (Detail

PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 283,779	$ 255,687
Less accumulated depreciation	(109,039)	(75,319)
Property and equipment, net	174,740	180,368
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	174,885	155,126
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	74,517	71,463
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 34,377	$ 29,098

RIGHT TO USE ASSETS AND LEASE_3

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Jan. 01, 2019
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Lessee, Operating Lease, Discount Rate						8.00%
Operating Lease, Right-of-Use Asset	$ 513,464		$ 513,464		$ 714,342
Operating Leases, Rent Expense	$ 126,811	$ 246,218	$ 104,278	$ 164,405
Building [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Right-of-Use Asset						$ 1,084,715

RIGHT TO USE ASSETS AND LEASE_4

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Right to Use Asset - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Right to Use Asset [Abstract]
Right to use assets, net	$ 1,084,715	$ 1,084,715
Less accumulated depreciation	(571,251)	(370,373)
Right to use assets, net	$ 513,464	$ 714,342

RIGHT TO USE ASSETS AND LEASE_5

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lessee, Operating Lease, Disclosure - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Lessee, Operating Lease, Disclosure [Abstract]
Total lease liability	$ 523,861	$ 723,419
Less: short term portion	(435,287)	(412,288)
Long term portion	$ 88,574	$ 311,131

RIGHT TO USE ASSETS AND LEASE_6

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Schedule of Future Minimum Rental Payments for Operating Leases - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
Year ended December 31, 2020	$ 230,169
Year ended December 31, 2021	321,386
Total	551,555
Less: Present value discount	(27,694)
Lease liability	$ 523,861	$ 723,419

RIGHT TO USE ASSETS AND LEASE_7

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Lease, Cost [Abstract]
Operating lease expense	$ 114,028	$ 83,584	$ 227,290	$ 130,035
Short-term lease expense	12,738	19,520	18,393	32,758
Variable lease expense	45	1,174	535	1,612
Total	$ 126,811	$ 104,278	$ 246,218	$ 164,405

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Accrued accounting and legal	$ 371,784	$ 118,783
Accrued reimbursements and travel	16,529	58,566
Accrued consulting	139,699	170,284
Accrued research and development expenses	2,215,505	230,035
Accrued product purchases	0	346,206
Accrued marketing	0	11,181
Accrued office and other	33,089	17,885
Accrued payroll	314,025	522,503
Accrued settlement related to arbitration	13,333	13,333
	$ 3,103,964	$ 1,488,776

SERIES C 9% CONVERTIBLE PREFE_2

SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	Jan. 09, 2013	Jan. 31, 2020	Jun. 30, 2020
SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Redemption Terms			The Series C Preferred Stock contains triggering events which would, among other things, require redemption (i) in cash, at the greater of (a) 120% of the stated value of $1,000 or (b) the product of (I) the variable weighted average price of our common stock on the trading day immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of June 30, 2020, the aggregate stated value of our Series C Preferred Stock was $105,000. The triggering events include our being subject to a judgment of greater than $100,000 or our initiation of bankruptcy proceedings. If any of the triggering events contained in our Series C Preferred Stock occur, the holders of our Series C Preferred Stock may demand redemption, an obligation the Company may not have the ability to meet at the time of such demand.  The Company will be required to pay interest on any amounts remaining unpaid after the required redemption of our Series C Preferred Stock, at a rate equal to the lesser of 18% per annum or the maximum rate permitted by applicable law. Accordingly, the Company has classified the Series C Preferred Stock as a mezzanine obligation in the accompanying consolidated balance sheets.
Series C Preferred Stock [Member]
SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Temporary Equity, Shares Authorized	4,200
Preferred Stock, Dividend Rate, Percentage	9.00%
Temporary Equity, Par Value	$ 1,000
Preferred Stock, Dividend Payment Terms	payable quarterly
Preferred Stock, Voting Rights	The holders of the Series C Preferred Stock vote together with the holders of our common stock on an as-converted basis but may not vote the Series C Preferred Stock in excess of the beneficial ownership limitation of the Series C Preferred Stock.  The beneficial ownership limitation is 4.99% of our then outstanding shares of common stock following such conversion or exercise, which may be increased to up to 9.99% of our then outstanding shares of common stock following such conversion or exercise upon the request of an individual holder.
Preferred Stock, Beneficial Ownership Limitation and Covenant, Description	The beneficial ownership limitation is determined on an individual holder basis, such that the as-converted number of shares of one holder is not included in the shares outstanding when calculating the limitation for a different holder.
Preferred Stock, Conversion Price			$ 3.75
Conversion of Stock, Shares Issued		3,750
Conversion of Stock, Shares Converted		10

STOCKHOLDER EQUITY (Details)

STOCKHOLDER EQUITY (Details) - USD ($)	Jun. 24, 2020	Feb. 25, 2020	Jul. 14, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				1,000,000		1,000,000		1,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001		$ 0.001		$ 0.001
Preferred Stock, Redemption Terms						The Series C Preferred Stock contains triggering events which would, among other things, require redemption (i) in cash, at the greater of (a) 120% of the stated value of $1,000 or (b) the product of (I) the variable weighted average price of our common stock on the trading day immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of June 30, 2020, the aggregate stated value of our Series C Preferred Stock was $105,000. The triggering events include our being subject to a judgment of greater than $100,000 or our initiation of bankruptcy proceedings. If any of the triggering events contained in our Series C Preferred Stock occur, the holders of our Series C Preferred Stock may demand redemption, an obligation the Company may not have the ability to meet at the time of such demand.  The Company will be required to pay interest on any amounts remaining unpaid after the required redemption of our Series C Preferred Stock, at a rate equal to the lesser of 18% per annum or the maximum rate permitted by applicable law. Accordingly, the Company has classified the Series C Preferred Stock as a mezzanine obligation in the accompanying consolidated balance sheets.
Restricted Stock, Shares Issued Net of Shares for Tax Withholdings						134,334
Stock Issued During Period, Shares, New Issues	2,187,500	2,500,000
Proceeds from Issuance of Common Stock (in Dollars)	$ 16,161,980	$ 9,052,331				$ 25,214,311	$ 8,619,278
Payments of Debt Issuance Costs (in Dollars)	$ 1,338,020	$ 947,669
Stock Issued During Period, Shares, Issued for Services						15,038
Stock Issued During Period, Value, Issued for Services (in Dollars)				$ 108,274		$ 108,274	2,333,200
Class of Warrant or Rights, Exercised						(307,661)
Proceeds from Warrant Exercises (in Dollars)						$ 1,034,296	4,618,487
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						1,094,849
Proceeds from Stock Options Exercised (in Dollars)				$ 2,229,480	$ 444,838	$ 2,229,480	$ 444,838
Share-based Payment Arrangement, Option [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						478,451
Proceeds from Stock Options Exercised (in Dollars)						$ 2,229,480
Exercise of Warrants [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Class of Warrant or Rights, Exercised						269,820
Proceeds from Warrant Exercises (in Dollars)						$ 1,034,296
Cashless Exercise of Warrants [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Class of Warrant or Rights, Exercised						37,841
Stock Issued During Period, Shares, Other						12,840
Cashless Exercise of Options [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						616,398
Stock Issued During Period, Shares, Other						160,743
Series A Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				200		200		200
Series B Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				600		600		600
Series C Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				4,200		4,200		4,200
Preferred Stock, Shares Outstanding				105		105		215
Series D Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				1,400		1,400		1,400
Series E Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized				1,000		1,000		1,000
Preferred Stock, Shares Outstanding				0		0
Series F Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized			200,000	200,000		200,000		200,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001
Preferred Stock, Redemption Terms			Pursuant to such Certificate of Designations, in the event of the Company’s liquidation or winding up of its affairs, no liquidating distribution shall be made to the holders of shares of capital stock ranking junior to the Series F Preferred Stock unless, prior thereto, the holders of shares of Series F Preferred Stock shall have received an amount per share of Series F Preferred Stock (the “Series F Liquidation Preference”) equal to the greater of (i) $1,000.00 plus an amount equal to accrued and unpaid dividends and distributions thereon, whether or not declared, to the date of such payment, and (ii) the Adjustment Number (as defined in the Certificate of Designations) times the per share amount of all cash and other property to be distributed in respect of the Common Stock upon such liquidation, dissolution or winding up of the Corporation

OPTIONS, RESTRICTED STOCK UNI_3

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - USD ($)

Jun. 02, 2020

May 20, 2020

May 05, 2020

Apr. 29, 2020

Apr. 21, 2020

Apr. 14, 2020

Mar. 31, 2020

Mar. 30, 2020

Mar. 25, 2020

Mar. 24, 2020

Feb. 25, 2020

Jan. 10, 2020

Nov. 20, 2019

Sep. 24, 2019

Mar. 15, 2017

Oct. 19, 2012

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

3 years

3 years

3 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

990,000

Share Price (in Dollars per share)

$ 7.20

$ 7.20

Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)

$ 10.49

$ 4.66

$ 4.66

$ 4.76

$ 4.66

$ 4.76

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

10 years

10 years

10 years

10 years

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

100,000

65,000

120,174

1,278,999

100,000

625,000

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

40,000 fully vested and exercisable at the date of grant and 25,000 options vesting quarterly over three years

vesting in 4 substantially equal installments on each of the three, six, nine and twelve month anniversaries of the date of grant

Share-based Payment Arrangement, Noncash Expense (in Dollars)

$ 1,299,795

$ 0

Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount (in Dollars)

$ 1,612,568

$ 1,612,568

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 10

$ 5

$ 3.75

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

487,827

487,827

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$ 10

$ 5

$ 5

$ 5

$ 4.96

Class of Warrant or Rights, Granted

6,575

473,772

252,000

125,000

Warrants at $4.80 [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period

125,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 4.80

$ 4.80

$ 4.80

Warrant, Expriation Date

Feb. 21, 2025

Employee [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

3 years

Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)

$ 4.66

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

90,000

Share-based Payment Arrangement [Member] | 2012 Equity Incentive Plan [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

11,974,450

Share-based Payment Arrangement [Member] | 2019 Long-Term Incentive Plan ("NeuroClear Plan") [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

4,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award

the exercise price of an Incentive Stock Option should not be less than 110% of fair market value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair market value for a grantee who is not 10% stockholder

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Share-based Payment Arrangement, Option [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

990,000

Share-based Payment Arrangement, Noncash Expense (in Dollars)

$ 5,594,152

$ 5,594,152

0

Share-based Payment Arrangement, Option [Member] | 2012 Equity Incentive Plan [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award

the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder

Common Stock, Capital Shares Reserved for Future Issuance

3,387,855

Share Price (in Dollars per share)

$ 7.20

$ 7.20

Share-based Payment Arrangement, Noncash Expense (in Dollars)

$ 3,628,181

$ 306,210

$ 4,251,874

499,444

Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount (in Dollars)

3,987,480

3,987,480

Share-based Payment Arrangement, Option [Member] | 2012 Equity Incentive Plan [Member] | Maximum [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

10 years

Share-based Payment Arrangement, Option [Member] | Options at $2.96 [Member] | 2012 Equity Incentive Plan [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)

$ 2.96

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

100,000

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

25,000 vesting immediately and 75,000 quarterly vesting beginning June 30, 2020 for two years

Restricted Stock Units (RSUs) [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

320,000 vesting immediately, and 640,000 vesting upon ViralClear meeting certain milestones

Share-based Payment Arrangement, Noncash Expense (in Dollars)

1,572,581

$ 4,959,996

0

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted

960,000

338,000

1,298,000

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)

1,676,452

$ 1,676,452

Restricted Stock [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Payment Arrangement, Noncash Expense (in Dollars)

428,820

$ 477,239

$ 830,298

$ 620,820

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted

25,000

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)

$ 313,935

$ 313,935

Services Provided [Member] | Share-based Payment Arrangement, Option [Member] | Options at $6.00 [Member] | 2012 Equity Incentive Plan [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

3 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

60,000

Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)

$ 6

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Services Provided [Member] | Restricted Stock Units (RSUs) [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted

25,000

Shares Issued for Services [Member]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

3 years

Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)

$ 3.73

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures

50,000

OPTIONS, RESTRICTED STOCK UNI_4

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range - Share-based Payment Arrangement, Option [Member]	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	3,732,705
Options Outstanding, Weighted Average Remaining Life	7 years 9 months 18 days
Options Exercisable, Number of Options	2,641,319
ViralClear [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	2,174,173
Options Outstanding, Weighted Average Remaining Life	9 years 8 months 12 days
Options Exercisable, Number of Options	1,870,665
Options at $2.51-$5.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 2.51
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 5
Options Outstanding, Number of Options	1,981,965
Options Outstanding, Weighted Average Remaining Life	8 years 4 months 24 days
Options Exercisable, Number of Options	1,514,262
Options at $5.01-$7.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 5.01
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 7.50
Options Outstanding, Number of Options	1,387,407
Options Outstanding, Weighted Average Remaining Life	6 years 10 months 24 days
Options Exercisable, Number of Options	911,365
Options at $7.51-$10.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 7.51
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 10
Options Outstanding, Number of Options	298,333
Options Outstanding, Weighted Average Remaining Life	7 years 3 months 18 days
Options Exercisable, Number of Options	175,692
Options at $10.01-$12.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 10.01
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 12.50
Options Outstanding, Number of Options	65,000
Options Outstanding, Weighted Average Remaining Life	9 years 10 months 24 days
Options Exercisable, Number of Options	40,000
Options at $5.00 [Member] | ViralClear [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 5
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 5
Options Outstanding, Number of Options	2,074,173
Options Outstanding, Weighted Average Remaining Life	9 years 8 months 12 days
Options Exercisable, Number of Options	1,862,332
Options at $10.00 [Member] | ViralClear [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share) | $ / shares	$ 10
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share) | $ / shares	$ 10
Options Outstanding, Number of Options	100,000
Options Outstanding, Weighted Average Remaining Life	9 years 10 months 24 days
Options Exercisable, Number of Options	8,333

OPTIONS, RESTRICTED STOCK UNI_5

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	Jun. 02, 2020	May 05, 2020	Apr. 29, 2020	Apr. 21, 2020	Dec. 31, 2019	Jun. 30, 2020
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]
Outstanding, Number of Shares					3,980,804	3,732,705
Outstanding, Weighted-Average Exercise Price					$ 5.58	$ 5.52
Outstanding, Weighted-Average Remaining Contractual Term					6 years 3 months 18 days	7 years 9 months 18 days
Outstanding, Aggregate Intrinsic Value					$ 3,130,791	$ 7,105,273
Exercisable, Number of Shares						2,641,319
Exercisable, Weighted-Average Exercise Price						$ 5.48
Exercisable, Weighted-Average Remaining Contractual Term						7 years 2 months 26 days
Exercisable, Aggregate Intrinsic Value						$ 5,092,066
Grants, Number of Shares						990,000
Grants, Weighted-Average Exercise Price	$ 10	$ 5	$ 5	$ 5		$ 4.96
Grants, Weighted-Average Remaining Contractual Term						10 years
Exercised, Number of Shares						(1,094,849)
Exercised, Weighted-Average Exercise Price						$ 5.13
Forfeited/expired, Number of Shares						(143,250)
Forfeited/expired, Weighted-Average Exercise Price						$ 5.87
ViralClear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity [Line Items]
Outstanding, Number of Shares					575,000	2,174,173
Outstanding, Weighted-Average Exercise Price					$ 5	$ 5.23
Outstanding, Weighted-Average Remaining Contractual Term					9 years 3 months 14 days	9 years 8 months 8 days
Exercisable, Number of Shares						1,870,665
Exercisable, Weighted-Average Exercise Price						$ 5.02
Exercisable, Weighted-Average Remaining Contractual Term						9 years 8 months 1 day
Grants, Number of Shares						1,599,173
Grants, Weighted-Average Exercise Price						$ 5.31
Grants, Weighted-Average Remaining Contractual Term						9 years 10 months 2 days

OPTIONS, RESTRICTED STOCK UNI_6

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	6 Months Ended
	Jun. 30, 2020$ / shares
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0.00%
Weighted average grant date fair value (in Dollars per share)	$ 3.98
Minimum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility	86.51%
Expected life	5 years
Maximum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility	92.31%
Expected life	10 years
ViralClear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0.00%
Weighted average grant date fair value (in Dollars per share)	$ 4.29
ViralClear [Member] | Minimum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility	125.16%
Expected life	5 years
ViralClear [Member] | Maximum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility	126.03%
Expected life	6 years

OPTIONS, RESTRICTED STOCK UNI_7

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range - $ / shares	6 Months Ended
	Jun. 30, 2020	May 20, 2020	Feb. 25, 2020	Dec. 31, 2019	Nov. 20, 2019	Mar. 15, 2017
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)		$ 10			$ 5	$ 3.75
Number of Warrants Outstanding	1,764,827			2,744,718
Warrants at $3.75 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 3.75
Number of Warrants Outstanding	299,803
Expiration Date, Warrants	July 2020 to January 2021
Warrants at $4.38 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 4.38
Number of Warrants Outstanding	572,272
Expiration Date, Warrants	April 2021
Warrants at $4.80 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 4.80		$ 4.80
Number of Warrants Outstanding	125,000
Expiration Date, Warrants	February 2025
Warrants at $6.16 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 6.16				$ 6.16
Number of Warrants Outstanding	568,910
Expiration Date, Warrants	November 2027
Warrants at $6.85 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 6.85
Number of Warrants Outstanding	198,842
Expiration Date, Warrants	July 2021 to August 2021
ViralClear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Number of Warrants Outstanding	480,347
ViralClear [Member] | Warrants at $5.00 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 5
Number of Warrants Outstanding	473,772
Expiration Date, Warrants	November 2027
ViralClear [Member] | Warrants at $10.00 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 10
Number of Warrants Outstanding	6,575
Expiration Date, Warrants	May 2025

OPTIONS, RESTRICTED STOCK UNI_8

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - USD ($)	May 20, 2020	Dec. 31, 2019	Nov. 20, 2019	Mar. 15, 2017	Jun. 30, 2020
Schedule of Stockholders' Equity Note, Warrants or Rights [Abstract]
Outstanding, Number of Shares		2,744,718			1,764,827
Outstanding, weighted average exercise price		$ 5.40			$ 5.15
Outstanding, weighted average remaining contractual term		2 years 2 months 12 days			3 years 2 months 12 days
Outstanding, aggregate intrinsic value		$ 3,410,763			$ 3,612,250
Vested and expected to vest, Number of Shares					1,764,827
Vested and expected to vest, weighted average exercise price					$ 5.15
Vested and expected to vest, weighted average remaining contractual term					3 years 2 months 12 days
Vested and expected to vest, aggregate intrinsic value					$ 3,612,250
Exercisable, Number of Shares					1,764,827
Exercisable, weighted average exercise price					$ 5.15
Exercisable, weighted average remaining contractual term					3 years 2 months 12 days
Exercisable, aggregate intrinsic value					$ 3,612,250
Grants, Number of Shares	6,575		473,772	252,000	125,000
Grants, weighted average exercise price					$ 4.80
Grants, weighted average remaining contractual term					4 years 8 months 12 days
Exercised, Number of Shares					(307,661)
Exercised, weighted average exercise price					$ 3.91
Expired, Number of Shares					(797,230)
Expired, weighted average exercise price					$ 6.44

OPTIONS, RESTRICTED STOCK UNI_9

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity - shares	Mar. 30, 2020	Mar. 25, 2020	Jun. 30, 2020
Restricted Stock [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares issued			262,668
Restricted shares Granted			25,000
Restricted shares Vested			(134,334)
Vested restricted shares			(25,000)
Unvested restricted shares			128,334
Restricted Stock Units (RSUs) [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares issued			40,000
Restricted shares Granted	960,000	338,000	1,298,000
Restricted shares Vested			0
Vested restricted shares			658,000
Unvested restricted shares			680,000

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details) - USD ($)	Jun. 24, 2020	May 20, 2020	Apr. 08, 2020	Mar. 24, 2020	Feb. 25, 2020	May 31, 2020	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
NON-CONTROLLING INTEREST (Details) [Line Items]
Asset Purchase Agreement, Description of Royalty			As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined with respect of product in a particular jurisdiction in the territory, the receipt of all approvals from the relevant regulatory authority necessary to market and sell such product in any such jurisdiction, excluding any pricing approval or reimbursement authorization) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments. As of June 30, 2020, ViralClear is begun Phase II trials and accordingly includes $1M due in accounts payable under this agreement
Stock Issued During Period, Shares, New Issues (in Shares)	2,187,500				2,500,000
Stock Issued During Period, Value, New Issues							$ 16,161,980	$ 25,214,311	$ 8,619,278
Equity Method Investment, Ownership Percentage									69.40%
ViralClear [Member]
NON-CONTROLLING INTEREST (Details) [Line Items]
Payments to Acquire Productive Assets				$ 350,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)				634,910
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned				$ 3,174,550
Asset Purchase Agreement, Description of Royalty				In connection with the asset purchase agreement with Trek Therapeutics, PBC, ViralClear is obligated to pay to Trek upon the receipt of United States Food and Drug Administration (“FDA”) granting ViralClear approval to manufacture and market COVID-19 antiviral containing compounds, as defined, on a commercial basis in the United States a sum of $500,000 and 2.5% of the issued and outstanding shares of ViralClear’s common stock at the occurrence of the milestone event. In addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear is obligated to pay to Trek 10% of the consideration received. As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments
Stock Issued During Period, Shares, Other (in Shares)			259,959
Shares Issued, Price Per Share (in Dollars per share)			$ 0.001			$ 10
Stock Issued During Period, Shares, New Issues (in Shares)		1,068,550				1,068,550
Stock Issued During Period, Value, New Issues		$ 10,592,075				$ 10,592,075
Payments of Stock Issuance Costs		$ 93,425
Equity Method Investment, Ownership Percentage				69.40%			69.40%	69.40%
NeuroClear Technologies, Inc ("NeuroClear") [Member]
NON-CONTROLLING INTEREST (Details) [Line Items]
Subsidiary or Equity Method Investee, Cumulative Number of Shares Issued for All Transactions (in Shares)										896,690
Subsidiary or Equity Method Investee, Cumulative Proceeds Received on All Transactions										$ 5,011,310

NON-CONTROLLING INTEREST (Det_2

NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest - NeuroClear Technologies, Inc ("NeuroClear") [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest [Line Items]
Net loss	$ (13,110,521)	$ (20,731,849)
Average Non-controlling interest percentage of profit/losses	24.08%		22.12%
Net loss attributable to the non-controlling interest	$ (3,158,025)		$ (4,585,838)

NON-CONTROLLING INTEREST (Det_3

NON-CONTROLLING INTEREST (Details) - Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net - Noncontrolling Interest [Member] - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance		$ 514,828
Allocation of equity to non-controlling interest due to equity-based compensation issued		2,413,354
Allocation of equity to non-controlling interest due to sale of common stock		3,467,709
Allocation of equity to non-controlling interest due to issuance of equity to acquire Trek and research and development	$ 3,467,709	3,467,709
Net loss attributable to non-controlling interest		(4,585,838)
Balance	$ 2,793,950	2,793,950
Trek Therapeutics [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Allocation of equity to non-controlling interest due to issuance of equity to acquire Trek and research and development		$ 983,897

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)

May 20, 2020$ / sharesshares

Apr. 08, 2020USD ($)$ / sharesshares

Mar. 30, 2020

Mar. 24, 2020

Nov. 20, 2019USD ($)$ / sharesshares

Oct. 01, 2019USD ($)ft²

Aug. 14, 2019USD ($)

Apr. 12, 2019USD ($)m²

May 22, 2018USD ($)

Nov. 01, 2017

Mar. 15, 2017$ / sharesshares

Jun. 30, 2020USD ($)$ / shares

Mar. 31, 2020USD ($)

Jun. 30, 2019USD ($)

Jun. 30, 2020USD ($)$ / sharesshares

Jun. 30, 2019USD ($)

May 31, 2020$ / shares

Dec. 31, 2019USD ($)

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Agreement, Term

10 years

Royalty Percentage of Net Sales

10.00%

Class of Warrant or Rights, Granted (in Shares) | shares

6,575

473,772

252,000

125,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 10

$ 5

$ 3.75

Warrants and Rights Outstanding, Term

8 years

Other Commitment

$ 50,000

Royalty Guarantees, Commitments, Amount

$ 700,000

Government Contract Receivable, Unbilled Amounts

$ 500,000

Milestone Event, Percentage

2.50%

Defined Contribution Plan, Cost

$ 43,482

$ 24,030

$ 81,683

$ 38,810

Long-term Purchase Commitment, Amount

$ 7

Asset Purchase Agreement, Description of Royalty

As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined with respect of product in a particular jurisdiction in the territory, the receipt of all approvals from the relevant regulatory authority necessary to market and sell such product in any such jurisdiction, excluding any pricing approval or reimbursement authorization) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments. As of June 30, 2020, ViralClear is begun Phase II trials and accordingly includes $1M due in accounts payable under this agreement

Agreement, Description

In connection with the engagement agreement, ViralClear agreed to pay Weild & Co a 5% cash and a 5% warrant or other securities of the aggregate subscriptions placed by Weild & Co. No costs have been incurred as of the date of this filing. No cash or warrant fees have been paid under this agreement.

Minimum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Percentage of Net Sales

1.00%

Maximum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Percentage of Net Sales

2.00%

ViralClear [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Stock Issued During Period, Shares, Purchase of Assets (in Shares) | shares

259,959

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 0.001

$ 10

Asset Purchase Agreement, Description of Royalty

In connection with the asset purchase agreement with Trek Therapeutics, PBC, ViralClear is obligated to pay to Trek upon the receipt of United States Food and Drug Administration (“FDA”) granting ViralClear approval to manufacture and market COVID-19 antiviral containing compounds, as defined, on a commercial basis in the United States a sum of $500,000 and 2.5% of the issued and outstanding shares of ViralClear’s common stock at the occurrence of the milestone event. In addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear is obligated to pay to Trek 10% of the consideration received. As part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement calls for milestone payments upon initiation of a phase 2 and phase 3 clinical trials, marketing authorization (as defined) in any first and second country of $1 million, $5 million, $10 million and $5 million, respectively, in addition to 5% royalty payments

Building [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Area of Real Estate Property

1,400

4,343

Operating Leases, Rent Expense, Minimum Rentals

$ 3,411

$ 235

$ 18,277

$ 14,731

Security Deposit

$ 250

68,764

Lease Expiration Date

Oct. 31, 2021

Jun. 30, 2021

Warrants at $6.16 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Class of Warrant or Rights, Granted (in Shares) | shares

284,455

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 6.16

$ 6.16

$ 6.16

Warrants and Rights Outstanding, Term

8 years

Portion of Security Deposit Representing Last Two Months of Term [Member] | Building [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Security Deposit

$ 34,382

EP Software Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Other Commitment

$ 25,000

Royalty Guarantees, Commitments, Amount

625,000

Tools Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Other Commitment

100,000

Royalty Guarantees, Commitments, Amount

$ 550,000

Tools Agreement [Member] | Warrants at $6.16 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Class of Warrant or Rights, Granted (in Shares) | shares

284,455

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 6.16

Warrants and Rights Outstanding, Term

8 years

Phase II Milestone [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Guarantees, Commitments, Amount

$ 100,000

Regulatory Approval Milestone [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Guarantees, Commitments, Amount

$ 100,000

Sherpa Technology Group [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Professional and Contract Services Expense

$ 72,500

75,000

$ 147,500

150,000

Other Accrued Liabilities

$ 22,500

$ 22,500

$ 27,623

Agreement, Description

In connection with the SOW, the Company paid Sherpa fee of (i) $200,000 in cash, of which $25,000 will be paid on January 1, 2018, with the remainder paid upon completion of certain objectives, and (ii) a ten-year option to purchase up to 120,000 of the Company’s common stock at an exercise of $3.75 per share of common stock, of which 60,000 options vest immediately and 60,000 options were performance conditioned and subsequently vested.

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Lessee, Operating Lease, Liability, Maturity [Abstract]
Year ended December 31, 2020	$ 230,169
Year ended December 31, 2021	321,386
Total	551,555
Less: Present value discount	(27,694)
Lease liability	$ 523,861	$ 723,419

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Number of Reportable Segments	2

SEGMENT REPORTING (Details) - S

SEGMENT REPORTING (Details) - Schedule of Segment Reporting Information, by Segment - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Research and development	$ 5,718,184	$ 1,817,959	$ 10,644,898	$ 3,306,798
General and administrative	16,608,211	6,160,812	24,463,431	10,539,709
Depreciation and amortization	22,208		43,223
Total operating expenses	22,348,603	7,988,750	35,151,552	13,864,421
Loss from Operations	(22,348,603)		(35,151,552)
Interest income and other income, net	2,293		41,869
Net loss	(22,346,310)	$ (7,949,604)	(35,109,683)	$ (13,819,152)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Research and development	1,086,981		2,413,984
General and administrative	8,128,652		11,948,090
Depreciation and amortization	22,208		43,223
Total operating expenses	9,237,841		14,405,297
Loss from Operations	(9,237,841)		(14,405,297)
Interest income and other income, net	2,051		27,462
Net loss	(9,235,790)		(14,377,835)
ViralClear [Member]
Segment Reporting Information [Line Items]
Research and development	4,631,203		8,230,914
General and administrative	8,479,559		12,515,341
Depreciation and amortization	0		0
Total operating expenses	13,110,762		20,746,255
Loss from Operations	(13,110,762)		(20,746,255)
Interest income and other income, net	242		14,407
Net loss	$ (13,110,520)		$ (20,731,848)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 30, 2020	Nov. 01, 2017	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current			$ 97,645		$ 97,645		$ 39,674
Related Party Transaction, Description of Transaction	agreed to pay Weild & Co a 5% cash and a 5% warrant or other securities of the aggregate subscriptions placed by Weild & Co. No costs have been incurred as of the date of this filing	the Company paid Sherpa fee of (i) $200,000 in cash, of which $25,000 was paid on January 1, 2018, with the remainder to be paid upon completion of certain objectives, and (ii) a ten-year option to purchase up to 120,000 of the Company’s common stock at an exercise of $3.75 per share of common stock, of which 60,000 options vest immediately and 60,000 options were performance conditioned and subsequently vested.  Mr. Filler is the general counsel and partner of Sherpa
Related Party Transaction, Expenses from Transactions with Related Party			72,500	$ 75,000	147,500	$ 150,000
Patent Costs, Consulting Fees and Expense Reimbursements [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Accrued Liabilities			$ 22,500		$ 22,500		$ 27,623

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($)	Jul. 14, 2020	Jul. 13, 2020	Jul. 10, 2020	Jul. 08, 2020	Jul. 01, 2020	Jul. 31, 2020
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					25,000
Stock Issued During Period, Shares, Issued for Services					30,000	303,000
Stock Issued During Period, Value, Issued for Services (in Dollars)					$ 214,800
Stock Issued During Period, Shares, Other						104,201
Proceeds from Warrant Exercises (in Dollars)						$ 403,823.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			9,375
Proceeds from Stock Options Exercised (in Dollars)			$ 27,750
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures				50,000
Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share)				$ 7.12
Shareholder Rights Plan	declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to shareholders of record on July 27, 2020, and one right will be issued for each new share of common stock issued thereafter.  Each right will initially trade with common stock and will allow its holder to purchase from BioSig one one-thousandth of a share of Series F Junior Participating Preferred stock, par value $0.001 per share, for an exercise price of $50.00, once the rights become exercisable. In the event that a person or group acquires beneficial ownership of 12% or more of BioSig’s then outstanding common stock, subject to certain exceptions, each right would entitle its holder (other than such person or members of such group) to purchase additional shares of BioSig’s common stock having a market value of two times the exercise price of the right. In addition, at any time after a person or group acquires 12% or more of BioSig’s outstanding common stock (unless such person or group acquires 50% or more), the Board may exchange one share of BioSig’s common stock for each outstanding right (other than rights owned by such person or group, which would have become void). If BioSig is acquired in a merger or other business combination after an acquiring person acquires 12% or more of BioSig’s common stock, each holder of the rights would thereafter have the right to purchase a number of shares of common stock of the acquiring corporation having a market value of two times the exercise price of the right. The Board may redeem the rights for $0.001 per right, subject to adjustment, at any time before any person or group becomes an Acquiring Person (as defined in the Rights Agreement, dated as of July 14, 2020). The rights have a de minimis fair value. The rights will expire on July 13, 2021, unless terminated earlier by BioSig’s Board of Directors
Restricted Stock Units (RSUs) [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	50,000	82,716
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years	1 year
Restricted Stock Units (RSUs) [Member] | Share-based Payment Arrangement, Tranche One [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	16,666
Restricted Stock Units (RSUs) [Member] | Share-based Payment Arrangement, Tranche Two [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	33,334