BioSig (BSGM) 10-Q 5 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 05, 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		30,248,713
Amendment Flag	false
Entity Central Index Key	0001530766
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
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 ($)	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash	$ 32,748,337	$ 12,108,582
Inventory	806,407	577,690
Prepaid expenses and vendor deposits	338,108	141,221
Total current assets	33,892,852	12,827,493
Property and equipment, net	187,674	180,368
Right-to-use assets, net	409,982	714,342
Other assets:
Patents, net	350,282	364,536
Trademarks	1,125	1,125
Prepaid expenses, long term	9,736	27,410
Deposits	101,839	101,839
Total assets	34,953,490	14,217,113
Current liabilities:
Accounts payable and accrued expenses, including $154,500 and $39,674 to related parties as of September 30, 2020 and December 31, 2019, respectively	4,493,691	1,488,776
Dividends payable	69,835	128,478
Lease liability, short term	396,308	412,288
Total current liabilities	4,959,834	2,029,542
Lease liability, long term	22,365	311,131
Total debt	4,982,199	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, 30,118,196 and 23,323,087 issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	30,118	23,323
Additional paid in capital	175,228,334	115,910,058
Accumulated deficit	(146,712,473)	(104,786,769)
Total stockholders' equity attributable to BioSig Technologies, Inc.	28,545,979	11,146,612
Non-controlling interest	1,320,312	514,828
Total equity	29,866,291	11,661,440
Total liabilities and equity	$ 34,953,490	$ 14,217,113

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accounts payable and accrued expenses, related parties (in Dollars)	$ 154,500	$ 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	30,118,196	23,323,087
Common stock, shares outstanding	30,118,196	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
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
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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Operating expenses:
Research and development	$ 4,910,827	$ 1,643,659	$ 15,555,725	$ 4,950,457
General and administrative	8,165,488	3,841,189	32,628,919	14,380,898
Depreciation and amortization	23,869	18,510	67,092	36,424
Total operating expenses	13,100,184	5,503,358	48,251,736	19,367,779
Loss from operations	(13,100,184)	(5,503,358)	(48,251,736)	(19,367,779)
Other income (expense):
Interest income, net	1,743	39,354	44,773	84,623
Loss on foreign currency translation	0	0	(1,161)	0
Loss before income taxes	(13,098,441)	(5,464,004)	(48,208,124)	(19,283,156)
Income taxes (benefit)	0	0	0	0
Net loss	(13,098,441)	(5,464,004)	(48,208,124)	(19,283,156)
Non-controlling interest	1,696,582	20,538	6,282,420	20,538
Net loss attributable to BioSig Technologies, Inc.	(11,401,859)	(5,443,466)	(41,925,704)	(19,262,618)
Preferred stock dividend	(2,381)	(4,877)	(11,698)	(20,286)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (11,404,240)	$ (5,448,343)	$ (41,937,402)	$ (19,282,904)
Net loss per common share, basic and diluted (in Dollars per share)	$ (0.38)	$ (0.25)	$ (1.56)	$ (0.96)
Weighted average number of common shares outstanding, basic and diluted (in Shares)	29,750,378	21,809,998	26,900,383	20,124,322

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($)	Series D Preferred Stock [Member]Common Stock [Member]At-the-market Offering [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]At-the-market Offering [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]	Series E Preferred Stock [Member]Retained Earnings [Member]	Series C Preferred Stock [Member]Common Stock [Member]Settlement of Preferred Stock [Member]	Series C Preferred Stock [Member]Common Stock [Member]	Series C Preferred Stock [Member]Additional Paid-in Capital [Member]Settlement of Preferred Stock [Member]	Series C Preferred Stock [Member]Additional Paid-in Capital [Member]	Series C Preferred Stock [Member]Settlement of Preferred Stock [Member]	Series C Preferred Stock [Member]	Common Stock [Member]At-the-market Offering [Member]	Common Stock [Member]Exercise of Warrants [Member]	Common Stock [Member]Cashless Exercise of Warrants [Member]	Common Stock [Member]Cashless Exercise of Options [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]Trek Therapeutics [Member]	Additional Paid-in Capital [Member]At-the-market Offering [Member]	Additional Paid-in Capital [Member]Exercise of Warrants [Member]	Additional Paid-in Capital [Member]Cashless Exercise of Warrants [Member]	Additional Paid-in Capital [Member]Cashless Exercise of Options [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]Trek Therapeutics [Member]	Noncontrolling Interest [Member]	Receivables from Stockholder [Member]Subscription Arrangement [Member]	Receivables from Stockholder [Member]	Trek Therapeutics [Member]	At-the-market Offering [Member]	Exercise of Warrants [Member]	Subscription Arrangement [Member]	Cashless Exercise of Options [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																		$ 973						5,802,455											5,803,428
Common stock issued for services (in Shares)																		973,317
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
Sale of subsidiary shares to non-controlling interest																								3,268,434			$ 426,212	$ 501,000					$ 501,000		3,694,646
Change in fair value of modified options																								666,062											666,062
Common stock issued upon exercise of options																	$ 39	$ 98					$ (39)	465,100											465,198
Common stock issued upon exercise of options (in Shares)																	38,687	97,500
Common stock issued upon exercise of warrants															$ 1,563	$ 162					$ 6,353,307	$ (162)										$ 6,354,870
Common stock issued upon exercise of warrants (in Shares)															1,562,896	161,986
Stock based compensation																		$ 83						1,892,775											1,892,858
Stock based compensation (in Shares)																		83,332
Preferred Stock dividend																								(20,286)											(20,286)
Net loss																									(19,262,618)		(20,538)								(19,283,156)
Balance at Sep. 30, 2019																		$ 22,032						101,483,612	(89,994,559)		405,674		$ 501,000						12,417,759
Balance (in Shares) at Sep. 30, 2019																		22,032,342
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
Common stock issued for services																		$ 413						1,196,215											1,196,628
Common stock issued for services (in Shares)																		413,317
Sale of subsidiary shares to non-controlling interest																								3,268,434			426,212	$ 501,000					$ 501,000		3,694,646
Common stock issued upon exercise of options																		$ 4						20,356											20,360
Common stock issued upon exercise of options (in Shares)																		4,000
Common stock issued upon exercise of warrants															$ 433	$ 1					1,735,950	(1)										1,736,383
Common stock issued upon exercise of warrants (in Shares)															432,867	1,024
Stock based compensation																		$ 30						772,563											772,593
Stock based compensation (in Shares)																		30,000
Preferred Stock dividend																								(4,877)											(4,877)
Net loss																									(5,443,466)		(20,538)								(5,464,004)
Balance at Sep. 30, 2019																		$ 22,032						101,483,612	(89,994,559)		405,674		$ 501,000						12,417,759
Balance (in Shares) at Sep. 30, 2019																		22,032,342
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														$ 150				$ 4,688		$ 1,001,613				25,209,623							$ 1,001,763				$ 25,214,311
Sale of common stock (in Shares)														150,000				4,687,500
Common stock issued for services																		$ 503						3,550,401											$ 3,550,904
Common stock issued for services (in Shares)																		503,038																	503,038
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
Sale of subsidiary shares to non-controlling interest																								7,124,366		$ 983,897	3,467,709								10,592,075
Common stock issued upon exercise of options																	$ 161	$ 586					$ (161)	2,721,426											$ 2,722,012
Common stock issued upon exercise of options (in Shares)																	160,743	586,825																616,398	1,203,223
Common stock issued upon exercise of warrants															$ 430	$ 13					$ 1,666,065	$ (13)										1,666,495
Common stock issued upon exercise of warrants (in Shares)															429,979	12,840
Stock based compensation																		$ 219						14,385,910			2,636,298								$ 17,022,427
Stock based compensation (in Shares)																		219,334
Preferred Stock dividend																								(11,698)											(11,698)
Net loss																									(41,925,704)		(6,282,420)								(48,208,124)
Balance at Sep. 30, 2020			$ 30,118			$ 175,228,334	$ (146,712,473)											$ 30,118						175,228,334	(146,712,473)		1,320,312								$ 29,866,291
Balance (in Shares) at Sep. 30, 2020			30,118,196															30,118,196																	30,118,196
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
Sale of common stock	$ 150			$ 1,001,613																											$ 1,001,763
Sale of common stock (in Shares)	150,000
Common stock issued for services			$ 488			3,442,142																													3,442,630
Common stock issued for services (in Shares)			488,000
Common stock issued upon exercise of options			$ 108			492,424																													492,532
Common stock issued upon exercise of options (in Shares)			108,374
Common stock issued upon exercise of warrants		$ 160			$ 632,039																											$ 632,199
Common stock issued upon exercise of warrants (in Shares)		160,159
Stock based compensation			$ 85			1,163,080																					222,944								1,386,109
Stock based compensation (in Shares)			85,000
Preferred Stock dividend						(2,381)																													(2,381)
Net loss							(11,401,859)																				(1,696,582)								(13,098,441)
Balance at Sep. 30, 2020			$ 30,118			$ 175,228,334	$ (146,712,473)											$ 30,118						$ 175,228,334	$ (146,712,473)		$ 1,320,312								$ 29,866,291
Balance (in Shares) at Sep. 30, 2020			30,118,196															30,118,196																	30,118,196

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Parentheticals) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Aug. 26, 2020	Jul. 14, 2020	May 20, 2020	Apr. 14, 2020	Nov. 20, 2019	Sep. 30, 2019
Sale of common stock in September 2020 under At-the-market offering, transaction expenses (in Dollars)	$ 182,332	$ 182,332
Common stock issued upon exercise of options at an average of per share	$ 4.64	$ 4.64	$ 7.57		$ 10.49	$ 4.66		$ 4.77
Common stock issued upon exercise of warrants at an average of per share					$ 10		$ 5
Common stock issued for preferred stock				$ 50
Options Exercised at an Average of $4.54 [Member]
Common stock issued upon exercise of options at an average of per share	4.54	4.54
Exercise of Warrants [Member]
Common stock issued upon exercise of warrants at an average of per share	3.95	3.95						4.07
Exercise of Warrants [Member] | Warrants Exercised at an Average of $4.17 [Member]
Common stock issued upon exercise of warrants at an average of per share								4.01
Exercise of Warrants [Member] | Warrants Exercised at an Average of $3.83 [Member]
Common stock issued upon exercise of warrants at an average of per share	3.88	3.88
Options Exercised at $5.09 [Member]
Common stock issued upon exercise of options at an average of per share								5.09
Series D Preferred Stock [Member] | Common Stock [Member]
Common stock issued for preferred stock	3.75	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	$ 4.53						$ 6.53

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (48,208,124)	$ (19,283,156)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation	67,092	36,424
Equity based compensation	20,573,331	7,696,286
Change in fair value of modified options	0	666,062
Fair value of subsidiary stock issued to acquire research and development from Trek Therapeutics, PBC	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	(228,717)	0
Vendor deposits	(8,826)	(330,444)
Prepaid expenses	(170,387)	(97,158)
Security deposit	0	(47,601)
Accounts payable	3,004,915	(226,829)
Lease liability, net	(386)	4,730
Net cash used in operating activities	(20,496,757)	(11,581,686)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments of patent costs	0	(111,316)
Payment of trademark costs	0	(275)
Purchase of property and equipment	(60,144)	(83,297)
Net cash used in investing activity	(60,144)	(194,888)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	25,214,311	8,619,278
Proceeds from sale of common stock under a At-the-market offering, net of issuance costs	1,001,763	0
Proceeds from sale of subsidiary stock to non-controlling interest, net of issuance costs	10,592,075	3,694,646
Subscription received from subsidiary stock subscription from non-controlling interest	0	501,000
Proceeds from exercise of options	2,722,012	465,198
Proceeds from exercise of warrants	1,666,495	6,354,870
Net cash provided by financing activities	41,196,656	19,634,992
Net increase in cash and cash equivalents	20,639,755	7,858,418
Cash and cash equivalents, beginning of the period	12,108,582	4,450,160
Cash and cash equivalents, end of the period	32,748,337	12,308,578
Supplemental disclosures of cash flow information:
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	11,698	20,286
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	511,236
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	9 Months Ended
	Sep. 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. The subsidiary was established to pursue additional applications of the PURE EP™ signal processing technology outside of electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that had potential against the COVID-19 virus (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; 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 (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 an Agreement with Mayo (the “Agreement”). 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 7th anniversary of the date of the first commercial sale of a Licensed Product, unless earlier terminated by Mayo for ViralClear’s failure to cure a material breach of the Agreement, ViralClear’s or a sublicensee’s commencement of any action or proceedings against Mayo or its affiliates other than for an uncured material breach of the Agreement by Mayo, or insolvency ViralClear. 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 September 30, 2020, the Company had a majority interest in ViralClear of 69.4%. On July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc. (“NeuroClear”), a Delaware corporation, to pursue additional applications of the PURE EP™ signal processing technology outside of electrophysiology. On October 26, 2020, BioSig Technologies, Inc. halted ViralClear’s signal finding Phase 2 trial, “A Phase 2, Randomized, Double-Blind, Placebo-Controlled Study of the Efficacy and Safety of Oral Merimepodib in Combination with Intravenous Remdesivir in Adult Patients with Advanced Coronavirus Disease 2019 (COVID-19),” as described in Note 15-Subsequent Events. and is reviewing repurposing ViralClear. The unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc., its wholly owned subsidiary, NeuroClear 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 nine months ended September 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.

MANAGEMENT LIQUIDITY PLANS

MANAGEMENT LIQUIDITY PLANS	9 Months Ended
	Sep. 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 September 30, 2020, the Company had working capital of approximately $28.9 million. During the nine months ended September 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, $1.0 million through an At-the-market offering, net of expenses and $4.4 million from the exercise of warrants and options. In addition, the Company has in place a $45.0 million At-the-market offering, of which $43.9 million remains available at September 30, 2020. At September 30, 2020, the Company had cash of approximately $32.7 million, which together with approximately $200,000 from option and warrant exercises subsequent to September 30, 2020 and together with the potential additional proceeds we may be able to receive from selling our common stock in an At-the-market offering, assuming we sell all of the shares registered for the At-the-market offering (See Note 8), 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	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019, deposits in excess of FDIC limits were $32,248,337 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 September 30, 2020 and December 31, 2019 were $806,407 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 $4,910,827 and $15,555,725 for the three and nine months ended September 30, 2020 and $1,643,659 and $4,950,457 for the three and nine months ended September 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 September 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: September 30, 2020 September 30, 2019 Series C convertible preferred stock 44,194 71,962 Options to purchase common stock 3,509,956 3,667,238 Warrants to purchase common stock 1,604,668 2,477,245 Totals 5,158,818 6,216,445 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 September 30, 2020, BioSig Technologies, Inc. had options to purchase 3,509,956 shares of common stock outstanding, of which options to purchase 2,627,631 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 nine months ended September 30, 2020, the Company recorded amortization of $4,752 and $14,254; and $4,751 and $10,824 for the three and nine months ended September 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 nine-month periods ended September 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 September 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	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2020 and December 31, 2019 is summarized as follows: September 30, 2020 December 31, 2019 Computer equipment $ 206,326 $ 155,126 Furniture and fixtures 75,127 71,463 Manufacturing equipment 34,377 29,098 Total 315,830 255,687 Less accumulated depreciation (128,156 ) (75,319 ) Property and equipment, net $ 187,674 $ 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 $19,117 and $52,838 for three and nine months ended September 30, 2020; and $13,759 and $25,600 for the three and nine months ended September 30, 2019, respectively.

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	9 Months Ended
	Sep. 30, 2020
Disclosure Text Block [Abstract]
Lessee, Operating Leases [Text Block]	NOTE 5 – RIGHT TO USE ASSETS AND LEASE LIABILITY 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. 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: September 30, 2020 December 31, 2019 Right to use assets, net $ 1,084,715 $ 1,084,715 Less accumulated depreciation (674,733 ) (370,373 ) Right to use assets, net $ 409,982 $ 714,342 During the three and nine months ended September 30, 2020, the Company recorded $124,437 and $370,656; and $133,786 and $298,191 for the three and nine months ended September 30, 2019, as lease expense to current period operations. Lease liability is summarized below: September 30, 2020 December 31, 2019 Total lease liability $ 418,673 $ 723,419 Less: short term portion (396,308 ) (412,288 ) Long term portion $ 22,365 $ 311,131 Maturity analysis under these lease agreements are as follows: Year ended December 31, 2020 $ 115,202 Year ended December 31, 2021 321,386 Total 436,588 Less: Present value discount (17,915 ) Lease liability $ 418,673 Lease expense for the three months ended September 30, 2020 and 2019 was comprised of the following: September 30, 2020 September 30, 2019 Operating lease expense $ 114,861 $ 102,394 Short-term lease expense 9,080 31,492 Variable lease expense 496 (100 ) Total $ 124,437 $ 133,786 Lease expense for the nine months ended September 30, 2020 and 2019 was comprised of the following: September 30, 2020 September 30, 2019 Operating lease expense $ 342,152 $ 232,427 Short-term lease expense 27,473 64,252 Variable lease expense 1,031 1,512 Total $ 370,656 $ 298,191

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 consist of the following: September 30, 2020 December 31, 2019 Accrued accounting and legal $ 294,085 $ 118,783 Accrued reimbursements and travel 32,381 58,566 Accrued consulting 118,113 170,284 Accrued research and development expenses 3,573,254 230,035 Accrued product purchases - 346,206 Accrued marketing 12,750 11,181 Accrued office and other 10,164 17,885 Accrued payroll 439,611 522,503 Accrued settlement related to arbitration 13,333 13,333 $ 4,493,691 $ 1,488,776

SERIES C 9% CONVERTIBLE PREFERR

SERIES C 9% CONVERTIBLE PREFERRED STOCK	9 Months Ended
	Sep. 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 September 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 September 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	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 – STOCKHOLDER EQUITY Shareholder rights plan On July 14, 2020, our board of directors adopted a stockholder rights plan (the “Rights Plan”) and declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to stockholders 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). The Rights Plan could make it more difficult for a third party to acquire control of BioSig or a large block of our common stock without the approval of our board of directors. The rights will expire on July 13, 2021, unless terminated earlier by our board of directors. Preferred stock The Company is authorized to issue 1,000,000 shares of $0.001 par value preferred stock. As of September 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, 1,000 shares of Series E Preferred Stock and 200,000 shares of Series F Preferred Stock. As of September 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, 2020, 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 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 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. Redemption Rights The shares of Series F Preferred Stock shall not be redeemable. Common stock In 2019, ViralClear sold 896,690 shares of its common stock for net proceeds of $5,011,310 to fund initial operations pursuant to securities purchase agreements with certain accredited investors (collectively, the “2019 purchase agreements”). In August and September of 2019, ViralClear sold an aggregate of 739,000 shares of its common stock at the purchase price of $5.00 per share, in two private placement transactions, pursuant to securities purchase agreements with certain accredited investors, to fund initial operations. ViralClear received an aggregate purchase price of $3,695,000 from the two private placements. In subsequent private placements closed from October 21, 2019, through December 19, 2019, ViralClear sold an aggregate of 157,690 shares of ViralClear’s common stock at $8.35 per share, for an aggregate consideration of $1,316,664, pursuant to a securities purchase agreement with certain accredited investors. The Company is party to the 2019 purchase agreements between ViralClear and the private placement investors with respect to a provision in each securities purchase agreement which provides that in the event that (i) ViralClear common stock is not listed on a national securities exchange by October 31, 2020, or (ii) a change of control (as defined in each securities purchase agreement) of ViralClear occurs, whichever is earlier, at the option of the holder of ViralClear common stock, each share of ViralClear common stock may be exchanged into 0.9 of a share our common stock if the ViralClear common stock subject to the share exchange was purchased in the August or September 2019 private placements, or 1.1 shares of our common stock if the ViralClear common stock subject to the share exchange was purchased in the private placement closed in October 2019 through December 2019. On May 20, 2020, ViralClear and the Company entered into a securities purchase agreement, pursuant to which ViralClear agreed to sell in a private placement transaction an aggregate of 1,068,550 shares of ViralClear’s common stock at $10.00 per share, for an aggregate consideration of $10,685,500. This private placement closed on May 20, 2020. During the nine months ended September 30, 2020, the Company issued an aggregate of 219,334 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 nine months ended September 30, 2020, the Company issued 503,038 shares of common stock for services at a fair value of $3,550,904. During the nine months ended September 30, 2020, the Company issued 429,979 shares of common stock in exchange for proceeds of $1,666,495 from the exercise of warrants. During the nine months ended September 30, 2020, the Company issued 586,825 shares of common stock in exchange for proceeds of $2,722,012 from the exercise of options. During the nine months ended September 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 nine months ended September 30, 2020, the Company issued 160,743 shares of common stock in exchange for the exercise of 616,398 cashless exercises of options. Open Market Sale Agreement On August 28, 2020, the Company entered into an Open Market Sale Agreement (the “Sales Agreement”) with Jefferies LLC to act as the Company’s sales agent and/or principal (“Jefferies” or the “Agent”), with respect to the issuance and sale of up to $45.0 million of the Company’s shares of common stock (the “Shares”) from time to time in an at-the-market offering. Upon delivery of a placement notice and subject to the terms and conditions of the Sales Agreement, Jefferies may sell the Shares by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) promulgated under the Securities Act of 1933, as amended. The Company may sell the common stock in amounts and at times to be determined by the Company from time to time subject to the terms and conditions of the Sales Agreement, but it has no obligation to sell any of the Shares under the Sales Agreement. The Company or Jefferies may suspend or terminate the offering of Shares upon notice to the other party and subject to other conditions. Jefferies will act as sales agent on a commercially reasonable efforts basis consistent with its normal trading and sales practices and applicable state and federal law, rules and regulations and the rules of Nasdaq. The Company will pay Agent a commission equal to 3.0% of the gross proceeds from the sale of the Shares pursuant to the Sales Agreement. The Company has also agreed to provide Jefferies with customary indemnification and contribution rights. The offering of Shares pursuant to the Sales Agreement will terminate upon the earlier of (i) the sale of all common stock subject to the Sales Agreement or (ii) termination of the Sales Agreement in accordance with its terms. The common stock will be sold and issued pursuant the Company’s shelf registration statement on Form S-3 (File No. 333-230448), which was previously declared effective by the Securities and Exchange Commission, and a related prospectus. From August 28, 2020 through September 30, 2020, the Company sold 150,000 shares of its common stock through the Sales Agreement for net proceeds of $1,001,763, after transactional costs of $182,332.

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	9 Months Ended
	Sep. 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 2,924,230 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 nine months ended September 30, 2020 was estimated using the Black-Scholes pricing model. During the nine months ended September 30, 2020, the Company granted an aggregate of 1,015,000 options to officers, directors and key consultants. The following table presents information related to stock options at September 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 1,799,216 8.1 1,468,384 5.01-7.50 1,322,407 6.7 926,611 7.51-10.00 323,333 7.3 190,533 10.01-12.50 65,000 9.6 42,083 3,509,956 7.5 2,627,631 A summary of the stock option activity and related information for the Plan for the nine months ended September 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 1,015,000 5.59 10.0 $ - Exercised (1,203,223 ) $ 5.08 Forfeited/expired (282,625 ) $ 5.23 Outstanding at September 30, 2020 3,509,956 $ 5.60 7.53 $ 1,113,941 Exercisable at September 30, 2020 2,627,631 $ 5.54 7.07 $ 849,529 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 $4.93 as of September 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. On August 26, 2020, BioSig Technologies, Inc. granted an aggregate of 25,000 options to purchase the company stock to three employees at the exercise price of $7.57 per share for a term of ten years with one-third vesting on the one year anniversary and two-thirds vesting quarterly thereafter beginning November 26, 2021 for two years. The following assumptions were used in determining the fair value of options during the nine months ended September 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 $ 4.02 The fair value of all options vesting during the three and nine months ended September 30, 2020 of $483,110 and $4,734,983, and $354,976 and $854,420 for the three and nine months ended September 30, 2019, respectively was charged to current period operations. Unrecognized compensation expense of $3,262,773 at September 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 September 30, 2020: Exercise Number Expiration Price Outstanding Date $ 3.75 168,468 October 2020 to January 2021 $ 4.38 548,938 April 2021 $ 4.80 125,000 February 2025 $ 6.16 568,910 November 2027 $ 6.85 193,352 July 2021 to August 2021 1,604,668 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 nine months ended September 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 4.4 Exercised (467,820 ) $ 3.92 Expired (797,230 ) $ 6.44 - - Outstanding at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703 Vested and expected to vest at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703 Exercisable at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703 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 $4.93 of September 30, 2020, which would have been received by the option holders had those option holders exercised their options as of that date. Restricted Stock Units The following table summarizes the restricted stock activity for the nine months ended September 30, 2020: Restricted shares issued as of December 31, 2019 262,668 Granted 125,000 Vested and issued (219,334 ) Vested restricted shares as of September 30, 2020 - Unvested restricted shares as of September 30, 2020 168,334 On March 30, 2020, the Company granted 25,000 restricted stock units for services vesting at June 30, 2020. On July 14, 2020, the Company granted an aggregate of 50,000 restricted stock units for services with one-third vesting at the one-year anniversary of the date of grant and two-thirds vesting quarterly thereafter beginning September 30, 2021 for two years with final vesting on July 14, 2023. On August 11, 2020, the Company granted an aggregate of 50,000 restricted stock units for services with one-third vesting at the one-year anniversary of the date of grant and two-thirds vesting quarterly thereafter beginning September 30, 2021 for two years with final vesting on August 11, 2023. Stock based compensation expense related to restricted stock grants was $174,945 and $1,005,243 for the three and nine months ended September 30, 2020 and $417,618 and $1,038,438 for the three and nine months ended September 30, 2019, respectively. As of September 30, 2020, the stock-based compensation relating to restricted stock of $857,740 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 ViralClear 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 ViralClear 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 ViralClear Plan and determines the exercise price, vesting and expiration period of the grants under the ViralClear 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 578,576 shares remaining available for future issuance of awards under the terms of the ViralClear Plan. ViralClear Options A summary of the stock option activity and related information for the ViralClear Plan for the nine months ended September 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 (173,465 ) $ 7.40 Outstanding at September 30, 2020 2,000,708 $ 5.04 7.17 Exercisable at September 30, 2020 1,917,374 $ 5.04 7.07 The following table presents information related to stock options at September 30, 2020: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 1,984,042 7.2 1,900,708 10.00 16,666 0.1 16,666 2,000,708 7.2 1,917,374 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 nine months ended September 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 nine months ended September 30, 2020 of $242,703 and $5,836,855, and $0 for the three and nine months ended September 30, 2019, respectively, was charged to current period operations. Unrecognized compensation expense of $369,279 at September 30, 2020 will be expensed in future periods. Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at September 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, ViralClear granted an aggregate of 338,000 restricted stock units to two ViralClear board members for services vesting immediately. On March 30, 2020, ViralClear 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. On July 13, 2020, ViralClear granted 82,716 restricted stock units to a consultant for services with vesting monthly over one year from date of grant. The following table summarizes the restricted stock activity for the nine months ended September 30, 2020: Restricted shares issued as of December 31, 2019 40,000 Granted 1,380,716 Vested - Vested restricted shares as of September 30, 2020 711,786 Unvested restricted shares as of September 30, 2020 708,930 Stock based compensation expense related to restricted stock unit grants of ViralClear was $485,352 and $5,445,346 for the three and nine months ended September 30, 2020 and $0 for the three and nine months ended September 30, 2019, respectively. As of September 30, 2020, the stock-based compensation relating to restricted stock of $2,018,262 remains unamortized.

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	9 Months Ended
	Sep. 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 was repurposed to develop a broad-spectrum anti-viral agent that had potential against the COVID-19 virus (See Note 15-Subsequent Events). 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; 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 (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 addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10% of the consideration received. As part of the Purchased Assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement, as amended on September 2, 2020, calls for milestone payments upon marketing authorization (as defined) in any first and second country of $10 million and $5 million, respectively, in addition to 6% 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 September 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 September 30, 2020: Net loss $ (5,540,402 ) Average Non-controlling interest percentage of profit/losses 30.62 % Net loss attributable to the non-controlling interest $ (1,696,582 ) Net loss attributable to the non-controlling interest for the three months ended September 30, 2019: Net loss $ (239,308 ) Average Non-controlling interest percentage of profit/losses 8.58 % Net loss attributable to the non-controlling interest $ (20,538 ) Net loss attributable to the non-controlling interest for the nine months ended September 30, 2020: Net loss $ (26,272,250 ) Average Non-controlling interest percentage of profit/losses 23.96 % Net loss attributable to the non-controlling interest $ (6,282,420 ) Net loss attributable to the non-controlling interest for the nine months ended September 30, 2019: Net loss $ (239,308 ) Average Non-controlling interest percentage of profit/losses 8.58 % Net loss attributable to the non-controlling interest $ (20,538 ) The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2020: Balance, December 31, 2019 $ 514,828 Allocation of equity to non-controlling interest due to equity-based compensation issued 2,636,298 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 (6,282,420 ) Balance, September 30, 2020 $ 1,320,312

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 — COMMITMENTS AND CONTINGENCIES 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 was fully exercised in 2019. Patent and Know-How License Agreement – EP Software 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 10th anniversary of the date of the first commercial sale of a licensed product, unless earlier terminated by Mayo for the Company’s failure to cure a material breach of the EP Software Agreement, the Company’s or a sublicensee’s commencement of any action or proceedings against Mayo or its affiliates other than for an uncured material breach of the EP Software Agreement by Mayo, or insolvency of the Company. 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 – Tools 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 the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay 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 marketing authorization (as amended and 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 $10 million and $5 million, respectively, in addition to 6% royalty payments. Mayo Foundation for Medical Education and Research Know-How License Agreement with ViralClear On April 8, 2020, ViralClear entered into a know-how license agreement with Mayo (the “Agreement”). 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 7th anniversary of the date of the first commercial sale of a Licensed Product, unless earlier terminated by Mayo for ViralClear’s failure to cure a material breach of the Agreement, ViralClear’s or a sublicensee’s commencement of any action or proceedings against Mayo or its affiliates other than for an uncured material breach of the Agreement by Mayo, or insolvency ViralClear. 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 3 of $100,000 and regulatory approval of $100,000. Aurigene Pharmaceutical Services On July 6, 2020, ViralClear entered into an agreement with Aurigene Pharmaceutical Services for the manufacturing of 1,000kg of VRT-039536 and VRT-754659, two compounds used in the synthesis of merimepodib for an aggregate cost of $3,175,000. The agreement includes milestone payments of $700,000 upon initiation of raw material procurement, $650,000 upon start-up of manufacturing, $580,000 upon manufacturing completion of 500kg of VRT-754659 and $1,245,000 upon finalization of the manufacturing process. 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 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 nine months ended September 30, 2020, the Company paid Sherpa $67,500 and $221,863 as patent costs, consulting fees and expense reimbursements. During the three and nine months ended September 30, 2019, the Company paid Sherpa $75,000 and $225,000 as patent costs, consulting fees and expense reimbursements. As of September 30, 2020, and December 31, 2029, there was an unpaid balance of $22,500 and $27,623, respectively. Employment agreements As of September 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 nine months ended September 30, 2020, the Company charged operations $49,342 and $131,025, and $31,178 and $69,988 for the three and nine months ended September 30, 2019 for contributions under the 401(k) Plan. Purchase commitments As of September 30, 2020, the Company had aggregate purchase commitments of approximately $13,800,000 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 September 30, 2020. 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	9 Months Ended
	Sep. 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 three reportable segments: BioSig Technologies, Inc. (parent), NeuroClear Technologies, Inc. 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 September 30, 2020: BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 698,310 $ 4,182,887 $ 29,630 $ 4,910,827 General and administrative 6,807,422 1,357,805 261 8,165,488 Depreciation and amortization 23,012 - 857 23,869 Total operating expenses 7,528,744 5,540,692 30,748 13,100,184 Loss from Operations (7,528,744 ) (5,540,692 ) (30,748 ) (13,100,184 ) Other income: Interest income and other income, net 1,453 290 - 1,743 Net loss $ (7,527,291 ) $ (5,540,402 ) $ (30,748 ) $ (13,098,441 ) Summary Unaudited condensed consolidated Statement of Operations for the nine months ended September 30, 2020: BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 3,112,294 $ 12,413,801 $ 29,630 $ 15,555,725 General and administrative 18,755,512 13,873,146 261 32,628,919 Depreciation and amortization 66,235 - 857 67,092 Total operating expenses 21,934,041 26,286,947 30,748 48,251,736 Loss from Operations (21,934,041 ) (26,286,947 ) (30,748 ) (48,251,736 ) Other income: Interest income and other income, net 28,915 14,697 - 43,612 Net loss $ (21,905,126 ) $ (26,272,250 ) $ (30,748 ) $ (48,208,124 ) Property and equipment are held primarily by BioSig Technologies, Inc. segment.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 13 – RELATED PARTY TRANSACTIONS At September 30, 2020 and December 31, 2019, the Company had reimbursable travel, compensation and other related expenses due related parties of $154,500 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 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 nine months ended September 30, 2020, the Company paid Sherpa $67,500 and $221,863 as patent costs, consulting fees and expense reimbursements. During the three and nine months ended September 30, 2019, the Company paid Sherpa $75,000 and $225,000 as patent costs, consulting fees and expense reimbursements. As of September 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 11 above, on March 24, 2020, ViralClear entered into the 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	9 Months Ended
	Sep. 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 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 September 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 September 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 September 30, 2020 and December 31, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 15 – SUBSEQUENT EVENTS In October 2020, BioSig Technologies, Inc. issued an aggregate of 76,517 shares of its common stock for services. In October 2020, BioSig Technologies, Inc. issued an aggregate of 54,000 shares in exchange for proceeds of $202,500 from the exercise of warrants. On October 5, 2020, BioSig Technologies, Inc. granted to a director 50,000 shares of its restricted stock units vesting over three years with one-third vesting on the first anniversary of the date of grant, and the remaining two-thirds vesting in substantially equal quarterly installments on each quarterly anniversary of the first vesting date with the last remaining quarterly installment vesting on the third anniversary of the Date of Grant. On October 9, 2020, BioSig Technologies, Inc. granted an aggregate of 105,000 options to purchase shares of BioSig Technologies, Inc.’s common stock to three employees and a director. The options are exercisable at $5.03 per share for ten years with one-third vesting on the first anniversary of the date of grant, and the remaining two-thirds vesting in substantially equal quarterly installments over the following two years. On October 26, 2020, the Company announced the halting of its signal finding Phase 2 trial, “A Phase 2, Randomized, Double-Blind, Placebo-Controlled Study of the Efficacy and Safety of Oral Merimepodib in Combination with Intravenous Remdesivir in Adult Patients with Advanced Coronavirus Disease 2019 (COVID-19)”. After the implementation of a protocol amendment that expanded the size of the trial from 40 to 80 hospitalized COVID-19 patients, and that limited enrollment to seriously ill patients (NIAID Grade 3, who required high flow, high concentration oxygen to maintain adequate oxygenation), the Safety Monitoring Committee (SMC) was unblinded for safety reasons since these patients are at higher risk for dying from their disease. The Company expects to incur costs in connection with the winddown of the Phase II trial and the associated regulatory reporting in final quarter of 2020.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019, deposits in excess of FDIC limits were $32,248,337 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 September 30, 2020 and December 31, 2019 were $806,407 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 $4,910,827 and $15,555,725 for the three and nine months ended September 30, 2020 and $1,643,659 and $4,950,457 for the three and nine months ended September 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 September 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: September 30, 2020 September 30, 2019 Series C convertible preferred stock 44,194 71,962 Options to purchase common stock 3,509,956 3,667,238 Warrants to purchase common stock 1,604,668 2,477,245 Totals 5,158,818 6,216,445
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 September 30, 2020, BioSig Technologies, Inc. had options to purchase 3,509,956 shares of common stock outstanding, of which options to purchase 2,627,631 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 nine months ended September 30, 2020, the Company recorded amortization of $4,752 and $14,254; and $4,751 and $10,824 for the three and nine months ended September 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 September 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)	9 Months Ended
	Sep. 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: September 30, 2020 September 30, 2019 Series C convertible preferred stock 44,194 71,962 Options to purchase common stock 3,509,956 3,667,238 Warrants to purchase common stock 1,604,668 2,477,245 Totals 5,158,818 6,216,445

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment as of September 30, 2020 and December 31, 2019 is summarized as follows: September 30, 2020 December 31, 2019 Computer equipment $ 206,326 $ 155,126 Furniture and fixtures 75,127 71,463 Manufacturing equipment 34,377 29,098 Total 315,830 255,687 Less accumulated depreciation (128,156 ) (75,319 ) Property and equipment, net $ 187,674 $ 180,368

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2020
Disclosure Text Block [Abstract]
Right to Use Asset [Table Text Block]	Right to use assets is summarized below: September 30, 2020 December 31, 2019 Right to use assets, net $ 1,084,715 $ 1,084,715 Less accumulated depreciation (674,733 ) (370,373 ) Right to use assets, net $ 409,982 $ 714,342
Lessee, Operating Lease, Disclosure [Table Text Block]	Lease liability is summarized below: September 30, 2020 December 31, 2019 Total lease liability $ 418,673 $ 723,419 Less: short term portion (396,308 ) (412,288 ) Long term portion $ 22,365 $ 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 $ 115,202 Year ended December 31, 2021 321,386 Total 436,588 Less: Present value discount (17,915 ) Lease liability $ 418,673
Lease, Cost [Table Text Block]	Lease expense for the three months ended September 30, 2020 and 2019 was comprised of the following: September 30, 2020 September 30, 2019 Operating lease expense $ 114,861 $ 102,394 Short-term lease expense 9,080 31,492 Variable lease expense 496 (100 ) Total $ 124,437 $ 133,786 September 30, 2020 September 30, 2019 Operating lease expense $ 342,152 $ 232,427 Short-term lease expense 27,473 64,252 Variable lease expense 1,031 1,512 Total $ 370,656 $ 298,191

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued expenses at September 30, 2020 and December 31, 2019 consist of the following: September 30, 2020 December 31, 2019 Accrued accounting and legal $ 294,085 $ 118,783 Accrued reimbursements and travel 32,381 58,566 Accrued consulting 118,113 170,284 Accrued research and development expenses 3,573,254 230,035 Accrued product purchases - 346,206 Accrued marketing 12,750 11,181 Accrued office and other 10,164 17,885 Accrued payroll 439,611 522,503 Accrued settlement related to arbitration 13,333 13,333 $ 4,493,691 $ 1,488,776

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	9 Months Ended
	Sep. 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 September 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 1,799,216 8.1 1,468,384 5.01-7.50 1,322,407 6.7 926,611 7.51-10.00 323,333 7.3 190,533 10.01-12.50 65,000 9.6 42,083 3,509,956 7.5 2,627,631 Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 1,984,042 7.2 1,900,708 10.00 16,666 0.1 16,666 2,000,708 7.2 1,917,374
Share-based Payment Arrangement, Option, Activity [Table Text Block]	A summary of the stock option activity and related information for the Plan for the nine months ended September 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 1,015,000 5.59 10.0 $ - Exercised (1,203,223 ) $ 5.08 Forfeited/expired (282,625 ) $ 5.23 Outstanding at September 30, 2020 3,509,956 $ 5.60 7.53 $ 1,113,941 Exercisable at September 30, 2020 2,627,631 $ 5.54 7.07 $ 849,529 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 (173,465 ) $ 7.40 Outstanding at September 30, 2020 2,000,708 $ 5.04 7.17 Exercisable at September 30, 2020 1,917,374 $ 5.04 7.07
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 $ 4.02 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 September 30, 2020: Exercise Number Expiration Price Outstanding Date $ 3.75 168,468 October 2020 to January 2021 $ 4.38 548,938 April 2021 $ 4.80 125,000 February 2025 $ 6.16 568,910 November 2027 $ 6.85 193,352 July 2021 to August 2021 1,604,668 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 nine months ended September 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 4.4 Exercised (467,820 ) $ 3.92 Expired (797,230 ) $ 6.44 - - Outstanding at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703 Vested and expected to vest at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703 Exercisable at September 30, 2020 1,604,668 $ 5.27 3.2 $ 519,703
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following table summarizes the restricted stock activity for the nine months ended September 30, 2020: Restricted shares issued as of December 31, 2019 262,668 Granted 125,000 Vested and issued (219,334 ) Vested restricted shares as of September 30, 2020 - Unvested restricted shares as of September 30, 2020 168,334 Restricted shares issued as of December 31, 2019 40,000 Granted 1,380,716 Vested - Vested restricted shares as of September 30, 2020 711,786 Unvested restricted shares as of September 30, 2020 708,930

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	9 Months Ended
	Sep. 30, 2020
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interest [Table Text Block]	Net loss $ (5,540,402 ) Average Non-controlling interest percentage of profit/losses 30.62 % Net loss attributable to the non-controlling interest $ (1,696,582 ) Net loss $ (239,308 ) Average Non-controlling interest percentage of profit/losses 8.58 % Net loss attributable to the non-controlling interest $ (20,538 ) Net loss $ (26,272,250 ) Average Non-controlling interest percentage of profit/losses 23.96 % Net loss attributable to the non-controlling interest $ (6,282,420 ) Net loss $ (239,308 ) Average Non-controlling interest percentage of profit/losses 8.58 % Net loss attributable to the non-controlling interest $ (20,538 )
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 nine months ended September 30, 2020: Balance, December 31, 2019 $ 514,828 Allocation of equity to non-controlling interest due to equity-based compensation issued 2,636,298 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 (6,282,420 ) Balance, September 30, 2020 $ 1,320,312

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 698,310 $ 4,182,887 $ 29,630 $ 4,910,827 General and administrative 6,807,422 1,357,805 261 8,165,488 Depreciation and amortization 23,012 - 857 23,869 Total operating expenses 7,528,744 5,540,692 30,748 13,100,184 Loss from Operations (7,528,744 ) (5,540,692 ) (30,748 ) (13,100,184 ) Other income: Interest income and other income, net 1,453 290 - 1,743 Net loss $ (7,527,291 ) $ (5,540,402 ) $ (30,748 ) $ (13,098,441 ) BioSig Technologies, Inc ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 3,112,294 $ 12,413,801 $ 29,630 $ 15,555,725 General and administrative 18,755,512 13,873,146 261 32,628,919 Depreciation and amortization 66,235 - 857 67,092 Total operating expenses 21,934,041 26,286,947 30,748 48,251,736 Loss from Operations (21,934,041 ) (26,286,947 ) (30,748 ) (48,251,736 ) Other income: Interest income and other income, net 28,915 14,697 - 43,612 Net loss $ (21,905,126 ) $ (26,272,250 ) $ (30,748 ) $ (48,208,124 )

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	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Equity Method Investment, Ownership Percentage							69.40%
Shares Issued, Price Per Share		$ 10
Stock Issued During Period, Shares, New Issues	2,187,500	1,068,550			2,500,000
Stock Issued During Period, Value, New Issues		$ 10,685,500					$ 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%
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	Nov. 05, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital (Deficit)				$ (28,900,000)
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 Other Equity				1,001,763	0
Proceeds from Stock Options and Warrants Exercised			$ 200,000	4,400,000
At-the-market Offering				45,000,000
Offering, Value Available				43,900,000
Cash and Cash Equivalents, at Carrying Value				$ 32,748,337	$ 12,308,578	$ 12,108,582	$ 4,450,160

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, Uninsured Amount	$ 32,248,337		$ 32,248,337		$ 11,608,582
Inventory, Net	806,407		806,407		$ 577,690
Research and Development Expense	$ 4,910,827	$ 1,643,659	$ 15,555,725	$ 4,950,457
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	3,509,956		3,509,956		3,980,804
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in Shares)			2,627,631		2,874,017
Amortization	$ 4,752	$ 4,751	$ 14,254	$ 10,824
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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	5,158,818	6,216,445
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	3,509,956	3,667,238
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	1,604,668	2,477,245
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	44,194	71,962

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
PROPERTY AND EQUIPMENT (Details) [Line Items]
Depreciation	$ 19,117	$ 13,759	$ 52,838	$ 25,600
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 ($)	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 315,830	$ 255,687
Less accumulated depreciation	(128,156)	(75,319)
Property and equipment, net	187,674	180,368
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	206,326	155,126
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	75,127	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)	Oct. 01, 2019USD ($)ft²	Aug. 14, 2019USD ($)	Apr. 12, 2019USD ($)ft²	May 22, 2018USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Area of Real Estate Property (in Square Feet) | ft²	1,400		4,343
Operating Leases, Rent Expense, Minimum Rentals	$ 3,411	$ 235	$ 18,277	$ 14,731
Lessee, Operating Lease, Term of Contract	2 years
Lessee, Operating Lease, Renewal Term	2 years
Security Deposit		$ 250	68,764
Lessee, Operating Lease, Discount Rate										8.00%
Operating Lease, Right-of-Use Asset					$ 409,982		$ 409,982		$ 714,342
Operating Leases, Rent Expense					$ 124,437	$ 133,786	$ 370,656	$ 298,191
Deposit, Last Two Months [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Security Deposit			$ 34,382
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 ($)	Sep. 30, 2020	Dec. 31, 2019
Right to Use Asset [Abstract]
Right to use assets, net	$ 1,084,715	$ 1,084,715
Less accumulated depreciation	(674,733)	(370,373)
Right to use assets, net	$ 409,982	$ 714,342

RIGHT TO USE ASSETS AND LEASE_5

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lessee, Operating Lease, Disclosure - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Lessee, Operating Lease, Disclosure [Abstract]
Total lease liability	$ 418,673	$ 723,419
Less: short term portion	(396,308)	(412,288)
Long term portion	$ 22,365	$ 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 ($)	Sep. 30, 2020	Dec. 31, 2019
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
Year ended December 31, 2020	$ 115,202
Year ended December 31, 2021	321,386
Total	436,588
Less: Present value discount	(17,915)
Lease liability	$ 418,673	$ 723,419

RIGHT TO USE ASSETS AND LEASE_7

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lease, Cost [Abstract]
Operating lease expense	$ 114,861	$ 102,394	$ 342,152	$ 232,427
Short-term lease expense	9,080	31,492	27,473	64,252
Variable lease expense	496	(100)	1,031	1,512
Total	$ 124,437	$ 133,786	$ 370,656	$ 298,191

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Accrued accounting and legal	$ 294,085	$ 118,783
Accrued reimbursements and travel	32,381	58,566
Accrued consulting	118,113	170,284
Accrued research and development expenses	3,573,254	230,035
Accrued product purchases	0	346,206
Accrued marketing	12,750	11,181
Accrued office and other	10,164	17,885
Accrued payroll	439,611	522,503
Accrued settlement related to arbitration	13,333	13,333
	$ 4,493,691	$ 1,488,776

SERIES C 9% CONVERTIBLE PREFE_2

SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	Jul. 14, 2020	Jan. 09, 2013	Jan. 31, 2020	Sep. 30, 2020
SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Dividend Payment Terms	declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to stockholders 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
Preferred Stock, Voting Rights	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). The Rights Plan could make it more difficult for a third party to acquire control of BioSig or a large block of our common stock without the approval of our board of directors. The rights will expire on July 13, 2021, unless terminated earlier by our board of directors.
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 September 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 ($)	Aug. 28, 2020	Jul. 14, 2020	Jun. 24, 2020	May 20, 2020	Feb. 25, 2020	Jan. 09, 2013	Sep. 30, 2020	Dec. 19, 2019	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Jun. 30, 2020
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Dividend Payment Terms		declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to stockholders 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
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001					$ 0.001			$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred Stock, Redemption Price Per Share (in Dollars per share)		$ 50
Preferred Stock, Voting Rights		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). The Rights Plan could make it more difficult for a third party to acquire control of BioSig or a large block of our common stock without the approval of our board of directors. The rights will expire on July 13, 2021, unless terminated earlier by our board of directors.
Preferred Stock, Shares Authorized							1,000,000			1,000,000		1,000,000		1,000,000	1,000,000
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 September 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.
Proceeds from Other Equity (in Dollars)												$ 1,001,763	$ 0
Shares Issued, Price Per Share (in Dollars per share)				$ 10
Stock Issued During Period, Shares, New Issues			2,187,500	1,068,550	2,500,000
Stock Issued During Period, Value, New Issues (in Dollars)				$ 10,685,500								$ 25,214,311	8,619,278
Restricted Stock, Shares Issued Net of Shares for Tax Withholdings												219,334
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												503,038
Stock Issued During Period, Value, Issued for Services (in Dollars)										$ 3,442,630	$ 1,196,628	$ 3,550,904	5,803,428
Class of Warrant or Rights, Exercised												(467,820)
Proceeds from Warrant Exercises (in Dollars)												$ 1,666,495	6,354,870
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period												1,203,223
Proceeds from Stock Options Exercised (in Dollars)										492,532	$ 20,360	$ 2,722,012	$ 465,198
At-the-market Offering (in Dollars)												45,000,000
Payments of Stock Issuance Costs (in Dollars)										$ 182,332,000,000		$ 182,332,000,000
Exercise of Warrants [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Class of Warrant or Rights, Exercised												429,979
Proceeds from Warrant Exercises (in Dollars)												$ 1,666,495
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
Open Market Sale Agreement [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues							150,000
Stock Issued During Period, Value, New Issues (in Dollars)							$ 1,001,763
At-the-market Offering (in Dollars)	$ 45,000,000
Commission, Rate	3.00%
Payments of Stock Issuance Costs (in Dollars)							$ 182,332
Share-based Payment Arrangement, Option [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period												586,825
Proceeds from Stock Options Exercised (in Dollars)												$ 2,722,012
ViralClear [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Subsidiary or Equity Method Investee, Cumulative Number of Shares Issued for All Transactions								157,690	739,000					896,690
Proceeds from Other Equity (in Dollars)								$ 1,316,664	$ 3,695,000					$ 5,011,310
Shares Issued, Price Per Share (in Dollars per share)								$ 8.35	$ 5		$ 5		$ 5
Common Stock, Conversion Basis														each share of ViralClear common stock may be exchanged into 0.9 of a share our common stock if the ViralClear common stock subject to the share exchange was purchased in the August or September 2019 private placements, or 1.1 shares of our common stock if the ViralClear common
Series A Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized							200			200		200		200
Series B Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized							600			600		600		600
Series C Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
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, Shares Authorized							4,200			4,200		4,200		4,200
Series D Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized							1,400			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		1,000
Preferred Stock, Shares Outstanding							0			0		0
Series F Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001
Preferred Stock, Voting Rights		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
Preferred Stock, Shares Authorized		200,000					200,000			200,000		200,000		200,000
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)

Aug. 26, 2020$ / sharesshares

Aug. 11, 2020shares

Jul. 14, 2020shares

Jul. 13, 2020shares

Jun. 02, 2020$ / sharesshares

May 20, 2020$ / sharesshares

May 05, 2020$ / sharesshares

Apr. 29, 2020$ / sharesshares

Apr. 21, 2020$ / sharesshares

Apr. 14, 2020$ / sharesshares

Mar. 31, 2020$ / sharesshares

Mar. 30, 2020shares

Mar. 25, 2020shares

Mar. 24, 2020$ / sharesshares

Feb. 25, 2020$ / sharesshares

Jan. 10, 2020$ / sharesshares

Nov. 20, 2019$ / sharesshares

Sep. 24, 2019shares

Oct. 19, 2012shares

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

Sep. 30, 2019USD ($)$ / shares

Jun. 30, 2020USD ($)

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

Sep. 30, 2019USD ($)$ / shares

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, Number of Shares Available for Grant

578,576

578,576

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

1,015,000

Share Price (in Dollars per share) | $ / shares

$ 4.93

$ 4.93

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

$ 7.57

$ 10.49

$ 4.66

$ 4.64

$ 4.77

$ 4.64

$ 4.77

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

10 years

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

25,000

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

one-third vesting on the one year anniversary and two-thirds vesting quarterly thereafter beginning November 26, 2021 for two years

one-third vesting at the one-year anniversary of the date of grant and two-thirds vesting quarterly thereafter beginning September 30, 2021 for two years with final vesting on August 11, 2023

one-third vesting at the one-year anniversary of the date of grant and two-thirds vesting quarterly thereafter beginning September 30, 2021 for two years with final vesting on July 14, 2023

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

Number of Employees

3

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) | $

$ 369,279

$ 369,279

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

$ 10

$ 5

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

50,000

50,000

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

$ 10

$ 5

$ 5

$ 5

$ 5.59

Class of Warrant or Rights, Granted

6,575

473,772

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) | $ / shares

$ 4.80

$ 4.80

$ 4.80

Warrant, Expriation Date

Feb. 21, 2025

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) | $ / shares

$ 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

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) | $ / shares

$ 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

1,015,000

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

$ 242,703

$ 0

$ 5,836,855

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

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

2,924,230

2,924,230

Share Price (in Dollars per share) | $ / shares

$ 4.93

$ 4.93

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

$ 483,110

354,976

$ 4,734,983

854,420

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

3,262,773

3,262,773

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) | $ / shares

$ 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

Share-based Payment Arrangement, Option [Member] | Services Provided [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) | $ / shares

$ 6

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

10 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

vesting monthly over one year from date of grant

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

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

485,352

0

$ 5,445,346

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

82,716

960,000

338,000

1,380,716

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

2,018,262

$ 2,018,262

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

Restricted Stock [Member]

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

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

174,945

$ 417,618

$ 1,005,243

$ 1,038,438

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

125,000

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

$ 857,740

$ 857,740

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]	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	3,509,956
Options Outstanding, Weighted Average Remaining Life	7 years 6 months
Options Exercisable, Number of Options	2,627,631
ViralClear [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	2,000,708
Options Outstanding, Weighted Average Remaining Life	7 years 2 months 12 days
Options Exercisable, Number of Options	1,917,374
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	1,799,216
Options Outstanding, Weighted Average Remaining Life	8 years 1 month 6 days
Options Exercisable, Number of Options	1,468,384
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	1,322,407
Options Outstanding, Weighted Average Remaining Life	6 years 8 months 12 days
Options Exercisable, Number of Options	926,611
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	323,333
Options Outstanding, Weighted Average Remaining Life	7 years 3 months 18 days
Options Exercisable, Number of Options	190,533
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 7 months 6 days
Options Exercisable, Number of Options	42,083
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	1,984,042
Options Outstanding, Weighted Average Remaining Life	7 years 2 months 12 days
Options Exercisable, Number of Options	1,900,708
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	16,666
Options Outstanding, Weighted Average Remaining Life	1 month 6 days
Options Exercisable, Number of Options	16,666

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	Sep. 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	3,509,956
Outstanding, Weighted-Average Exercise Price (in Dollars per share)					$ 5.58	$ 5.60
Outstanding, Weighted-Average Remaining Contractual Term					6 years 3 months 18 days	7 years 6 months 10 days
Outstanding, Aggregate Intrinsic Value (in Dollars)					$ 3,130,791	$ 1,113,941
Exercisable, Number of Shares						2,627,631
Exercisable, Weighted-Average Exercise Price (in Dollars per share)						$ 5.54
Exercisable, Weighted-Average Remaining Contractual Term						7 years 25 days
Exercisable, Aggregate Intrinsic Value (in Dollars)						$ 849,529
Grants, Number of Shares						1,015,000
Grants, Weighted-Average Exercise Price (in Dollars per share)	$ 10	$ 5	$ 5	$ 5		$ 5.59
Grants, Weighted-Average Remaining Contractual Term						10 years
Exercised, Number of Shares						(1,203,223)
Exercised, Weighted-Average Exercise Price (in Dollars per share)						$ 5.08
Forfeited/expired, Number of Shares						(282,625)
Forfeited/expired, Weighted-Average Exercise Price (in Dollars per share)						$ 5.23
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	2,000,708
Outstanding, Weighted-Average Exercise Price (in Dollars per share)					$ 5	$ 5.04
Outstanding, Weighted-Average Remaining Contractual Term					9 years 3 months 14 days	7 years 2 months 1 day
Exercisable, Number of Shares						1,917,374
Exercisable, Weighted-Average Exercise Price (in Dollars per share)						$ 5.04
Exercisable, Weighted-Average Remaining Contractual Term						7 years 25 days
Grants, Number of Shares						1,599,173
Grants, Weighted-Average Exercise Price (in Dollars per share)						$ 5.31
Grants, Weighted-Average Remaining Contractual Term						9 years 10 months 2 days
Exercised, Number of Shares						0
Forfeited/expired, Number of Shares						(173,465)
Forfeited/expired, Weighted-Average Exercise Price (in Dollars per share)						$ 7.40

OPTIONS, RESTRICTED STOCK UNI_6

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	9 Months Ended
	Sep. 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)	$ 4.02
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	9 Months Ended
	Sep. 30, 2020	May 20, 2020	Feb. 25, 2020	Dec. 31, 2019	Nov. 20, 2019
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
Number of Warrants Outstanding	1,604,668			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	168,468
Expiration Date, Warrants	October 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	548,938
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
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	193,352
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	Sep. 30, 2020
Schedule of Stockholders' Equity Note, Warrants or Rights [Abstract]
Outstanding, Number of Shares		2,744,718		1,604,668
Outstanding, weighted average exercise price		$ 5.40		$ 5.27
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		$ 519,703
Vested and expected to vest, Number of Shares				1,604,668
Vested and expected to vest, weighted average exercise price				$ 5.27
Vested and expected to vest, weighted average remaining contractual term				3 years 2 months 12 days
Vested and expected to vest, aggregate intrinsic value				$ 519,703
Exercisable, Number of Shares				1,604,668
Exercisable, weighted average exercise price				$ 5.27
Exercisable, weighted average remaining contractual term				3 years 2 months 12 days
Exercisable, aggregate intrinsic value				$ 519,703
Grants, Number of Shares	6,575		473,772	125,000
Grants, weighted average exercise price				$ 4.80
Grants, weighted average remaining contractual term				4 years 4 months 24 days
Exercised, Number of Shares				(467,820)
Exercised, weighted average exercise price				$ 3.92
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	Jul. 13, 2020	Mar. 30, 2020	Mar. 25, 2020	Sep. 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				125,000
Restricted shares Vested				(219,334)
Vested restricted shares				0
Unvested restricted shares				168,334
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	82,716	960,000	338,000	1,380,716
Restricted shares Vested				0
Vested restricted shares				711,786
Unvested restricted shares				708,930

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	Sep. 30, 2020	Sep. 30, 2020	Sep. 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 marketing authorization (as amended and 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 $10 million and $5 million, respectively, in addition to 6% royalty payments.
Shares Issued, Price Per Share (in Dollars per share)		$ 10
Stock Issued During Period, Shares, New Issues (in Shares)	2,187,500	1,068,550			2,500,000
Stock Issued During Period, Value, New Issues		$ 10,685,500						$ 25,214,311	$ 8,619,278
Payments of Stock Issuance Costs							$ 182,332,000,000	$ 182,332,000,000
Equity Method Investment, Ownership Percentage							69.40%	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 addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10% of the consideration received.As part of the Purchased Assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement, as amended on September 2, 2020, calls for milestone payments upon marketing authorization (as defined) in any first and second country of $10 million and $5 million, respectively, in addition to 6% 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest [Line Items]
Net loss	$ (5,540,402)	$ (239,308)	$ (26,272,250)	$ (239,308)
Average Non-controlling interest percentage of profit/losses	30.62%	8.58%	23.96%	8.58%
Net loss attributable to the non-controlling interest	$ (1,696,582)	$ (20,538)	$ (6,282,420)	$ (20,538)

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	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
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		2,636,298
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	$ 426,212	3,467,709	$ 426,212
Net loss attributable to non-controlling interest		(6,282,420)
Balance		1,320,312
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 (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)

Jul. 06, 2020

May 20, 2020

Apr. 08, 2020

Mar. 24, 2020

Nov. 20, 2019

Nov. 01, 2017

Mar. 15, 2017

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

May 31, 2020

Dec. 31, 2019

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Class of Warrant or Rights, Granted (in Shares)

6,575

473,772

125,000

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

$ 10

$ 5

Long-term Purchase Commitment, Amount

$ 3,175,000

$ 13,800,000

Warrants and Rights Outstanding, Term

8 years

Other Commitment

$ 50,000

Other Income

$ 700,000

Royalty Percentage of Net Sales

10.00%

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 marketing authorization (as amended and 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 $10 million and $5 million, respectively, in addition to 6% royalty payments.

Shares Issued, Price Per Share (in Dollars per share)

$ 10

Defined Contribution Plan, Cost

$ 49,342

$ 31,178

$ 131,025

$ 69,988

Warrants at $6.16 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Class of Warrant or Rights, Granted (in Shares)

284,455

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

$ 6.16

$ 6.16

Warrants and Rights Outstanding, Term

8 years

ViralClear [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Asset Purchase Agreement, Description of Royalty

In addition, in the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10% of the consideration received.As part of the Purchased Assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding certain formulas and compounds usage. The agreement, as amended on September 2, 2020, calls for milestone payments upon marketing authorization (as defined) in any first and second country of $10 million and $5 million, respectively, in addition to 6% royalty payments

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

259,959

Shares Issued, Price Per Share (in Dollars per share)

$ 0.001

$ 10

2017 Know-How License Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Agreement, Term

10 years

Class of Warrant or Rights, Granted (in Shares)

252,000

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

$ 3.75

Long-term Purchase Commitment, Amount

$ 25,000

Royalty Guarantees, Commitments, Amount

$ 625,000

Tools Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Guarantees, Commitments, Amount

550,000

Other Commitment

$ 100,000

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

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

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

$ 6.16

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

Initiation of Raw Material Procurement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Long-term Purchase Commitment, Amount

700,000

Start-up of Manufacturing [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Long-term Purchase Commitment, Amount

650,000

Manufacturing Completion of 500kg of VRT-754659 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Long-term Purchase Commitment, Amount

580,000

Finalization of Manufacturing Process [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Long-term Purchase Commitment, Amount

$ 1,245,000

Sherpa Technology Group [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

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.

Professional and Contract Services Expense

$ 67,500

$ 75,000

221,863

$ 225,000

Other Accrued Liabilities

$ 22,500

$ 22,500

$ 27,623

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Number of Reportable Segments	3

SEGMENT REPORTING (Details) - S

SEGMENT REPORTING (Details) - Schedule of Segment Reporting Information, by Segment - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Research and development	$ 4,910,827	$ 1,643,659	$ 15,555,725	$ 4,950,457
General and administrative	8,165,488	3,841,189	32,628,919	14,380,898
Depreciation and amortization	23,869		67,092
Total operating expenses	13,100,184	5,503,358	48,251,736	19,367,779
Loss from Operations	(13,100,184)		(48,251,736)
Interest income and other income, net	1,743		43,612
Net loss	(13,098,441)	$ (5,464,004)	(48,208,124)	$ (19,283,156)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Research and development	698,310		3,112,294
General and administrative	6,807,422		18,755,512
Depreciation and amortization	23,012		66,235
Total operating expenses	7,528,744		21,934,041
Loss from Operations	(7,528,744)		(21,934,041)
Interest income and other income, net	1,453		28,915
Net loss	(7,527,291)		(21,905,126)
ViralClear [Member]
Segment Reporting Information [Line Items]
Research and development	4,182,887		12,413,801
General and administrative	1,357,805		13,873,146
Depreciation and amortization	0		0
Total operating expenses	5,540,692		26,286,947
Loss from Operations	(5,540,692)		(26,286,947)
Interest income and other income, net	290		14,697
Net loss	(5,540,402)		(26,272,250)
NeuroClear Technologies, Inc ("NeuroClear") [Member]
Segment Reporting Information [Line Items]
Research and development	29,630		29,630
General and administrative	261		261
Depreciation and amortization	857		857
Total operating expenses	30,748		30,748
Loss from Operations	(30,748)		(30,748)
Interest income and other income, net	0		0
Net loss	$ (30,748)		$ (30,748)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 30, 2020	Nov. 01, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current			$ 154,500		$ 154,500		$ 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			67,500	$ 75,000	221,863	$ 225,000
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 ($)	Oct. 09, 2020	Oct. 05, 2020	Oct. 31, 2020
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			76,517
Stock Issued During Period, Shares, Other			54,000
Proceeds from Warrant Exercises (in Dollars)			$ 202,500
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	105,000
Share-based Compensation Arrangement by Share-based Payment Award, Option, Nonvested, Weighted Average Exercise Price (in Dollars per share)	$ 5.03
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
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years