BioSig (BSGM) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
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		35,310,627
Amendment Flag	false
Entity Central Index Key	0001530766
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
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	55 Greens Farms Road, 1st 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, 2021	Dec. 31, 2020
Current assets:
Cash	$ 17,535,000	$ 28,268,000
Accounts receivable, net	100,000	0
Employee advances	50,000	0
Inventory	1,881,007	768,319
Prepaid expenses and vendor deposits	433,000	301,000
Total current assets	19,999,000	29,337,000
Property and equipment, net	557,000	289,000
Right-to-use assets, net	693,000	306,000
Other assets:
Patents, net	331,000	346,000
Trademarks	1,000	1,000
Prepaid expenses, long term	0	5,000
Deposits	92,000	102,000
Total assets	21,673,000	30,386,000
Current liabilities:
Accounts payable and accrued expenses, including $80 and $317 to related parties as of September 30, 2021 and December 31, 2020, respectively	2,169,000	4,722,000
Deferred revenue, short term	32,000	0
Dividends payable	79,000	73,000
Lease liability, short term	291,000	313,000
Total current liabilities	2,571,000	5,108,000
Deferred revenue, long term	13,000	0
Lease liability, long term	409,000	1,000
Total long-term debt	422,000	1,000
Total liabilities	2,993,000	5,109,000
Series C 9% Convertible Preferred Stock, $0.001 par value, $1,000 stated value, authorized 4,200 shares, 105 shares issued and outstanding; liquidation preference of $105 as of September 30, 2021 and December 31, 2020	105,000	105,000
Equity:
Preferred stock,	0	0
Common stock, $0.001 par value, authorized 200,000,000 shares, 35,254,860 and 30,764,792 issued and outstanding as of September 30, 2021 and December 31, 2020, respectively	35,000	31,000
Additional paid in capital	198,380,000	181,344,000
Accumulated deficit	(180,278,000)	(157,005,000)
Total stockholders' equity (deficit)	18,137,000	24,370,000
Non-controlling interest	438,000	802,000
Total equity	18,575,000	25,172,000
Total liabilities and stockholders' equity (deficit)	$ 21,673,000	$ 30,386,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts payable and accrued expenses, related parties (in Dollars)	$ 80	$ 317
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	35,254,860	30,764,792
Common stock, shares outstanding	35,254,860	30,764,792
Series C Preferred Stock [Member]
Preferred stock, shares issued	105	105
Preferred stock, shares outstanding	105	105
Preferred stock, liquidation preference (in Dollars)	$ 105	$ 105
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 ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue	$ 108	$ 0	$ 433	$ 0
Cost of goods sold	38	0	199	0
Gross profit	70	0	234	0
Operating expenses:
Research and development	1,315	4,911	4,248	15,556
General and administrative	6,505	8,165	20,256	32,629
Depreciation and amortization	51	24	142	67
Total operating expenses	7,871	13,100	24,646	48,252
Loss from operations	(7,801)	(13,100)	(24,412)	(48,252)
Other income (expense):
Interest income, net	1	2	2	45
Gain on settlement of debt	553	0	553	0
Loss on foreign currency translation	0	0	0	(1)
Loss before income taxes	(7,247)	(13,098)	(23,857)	(48,208)
Income taxes (benefit)	0	0	0	0
Net loss	(7,247)	(13,098)	(23,857)	(48,208)
Non-controlling interest	(6)	1,696	584	6,282
Net loss attributable to BioSig Technologies, Inc.	(7,253)	(11,402)	(23,273)	(41,926)
Preferred stock dividend	(2)	(2)	(7)	(11)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (7,255)	$ (11,404)	$ (23,280)	$ (41,937)
Net loss per common share, basic and diluted (in Dollars per share)	$ (0.21)	$ (0.38)	$ (0.71)	$ (1.56)
Weighted average number of common shares outstanding, basic and diluted (in Shares)	34,856,502	29,750,378	32,881,932	26,900,383
Product [Member]
Revenue	$ 100	$ 0	$ 414	$ 0
Service [Member]
Revenue	$ 8	$ 0	$ 19	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Series D Preferred Stock [Member]Common Stock [Member]At-the-Market Offering [Member]	Series D Preferred Stock [Member]Common Stock [Member]Settlement of Preferred Stock [Member]	Series D Preferred Stock [Member]Common Stock [Member]Cashless Exercise of Warrants [Member]	Series D Preferred Stock [Member]Common Stock [Member]Exercise of Warrants [Member]	Series D Preferred Stock [Member]Common Stock [Member]Cashless Exercise of Options [Member]	Series D Preferred Stock [Member]Common Stock [Member]	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]Settlement of Preferred Stock [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Exercise of Warrants [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]Trek Therapeutics, PBC [Member]	Series E Preferred Stock [Member]Additional Paid-in Capital [Member]	Series E Preferred Stock [Member]Retained Earnings [Member]	Series C Preferred Stock [Member]Settlement of Preferred Stock [Member]	Series C Preferred Stock [Member]	Noncontrolling Interest [Member]Trek Therapeutics, PBC [Member]	Noncontrolling Interest [Member]	At-the-Market Offering [Member]	Exercise of Warrants [Member]	Trek Therapeutics, PBC [Member]	Total
Balance at Dec. 31, 2019						$ 23,000					$ 115,910,000	$ (104,786,000)				$ 515,000				$ 11,662,000
Balance (in Shares) at Dec. 31, 2019						23,323,087
Common stock issued upon exercise of options (in Shares)						11,141
Sale of common stock						$ 2,000					9,050,000									9,052,000
Sale of common stock (in Shares)						2,500,000
Common stock issued upon conversion of preferred stock and accrued dividends								$ 6,000			10,000		$ 6,000	$ 10,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)		1,083				2,667
Common stock issued upon exercise of warrants				$ 1,000					$ 301,000									$ 302,000
Common stock issued upon exercise of warrants (in Shares)			10,574	80,432
Fair value of subsidiary shares issued to acquire research and development										$ 2,440,000					$ 735,000				$ 3,175,000
Stock based compensation											3,628,000					785,000				4,413,000
Stock based compensation (in Shares)						81,334
Preferred Stock dividend											(5,000)									(5,000)
Net loss												(11,336,000)				(1,428,000)				(12,764,000)
Balance at Mar. 31, 2020						$ 26,000					131,340,000	(116,122,000)				607,000				15,851,000
Balance (in Shares) at Mar. 31, 2020						26,010,318
Balance at Dec. 31, 2019						$ 23,000					115,910,000	(104,786,000)				515,000				11,662,000
Balance (in Shares) at Dec. 31, 2019						23,323,087
Preferred Stock dividend																				(11,000)
Net loss																				(48,208,000)
Balance at Sep. 30, 2020						$ 30,000					175,228,000	(146,712,000)				1,320,000				29,866,000
Balance (in Shares) at Sep. 30, 2020						30,118,196
Balance at Mar. 31, 2020						$ 26,000					131,340,000	(116,122,000)				607,000				15,851,000
Balance (in Shares) at Mar. 31, 2020						26,010,318
Common stock issued for services											108,000									108,000
Common stock issued for services (in Shares)						15,038
Common stock issued upon exercise of options						$ 1,000					2,228,000									2,229,000
Common stock issued upon exercise of options (in Shares)					149,602	478,451
Sale of common stock						$ 2,000					16,160,000									16,162,000
Sale of common stock (in Shares)						2,187,500
Sale of subsidiary shares to non-controlling interest											7,124,000					3,468,000				10,592,000
Common stock issued upon conversion of preferred stock and accrued dividends								$ 65,000			100,000		$ 65,000	$ 100,000
Common stock issued upon conversion of preferred stock and accrued dividends (in Shares)		14,433				26,667
Common stock issued upon exercise of warrants									$ 733,000									$ 733,000
Common stock issued upon exercise of warrants (in Shares)			2,266	189,388
Fair value of subsidiary shares issued to acquire research and development											1,051,000					249,000				1,300,000
Stock based compensation											9,595,000					1,628,000				11,223,000
Stock based compensation (in Shares)						53,000
Preferred Stock dividend											(5,000)									(5,000)
Net loss												(19,188,000)				(3,158,000)				(22,346,000)
Balance at Jun. 30, 2020						$ 29,000					168,499,000	(135,310,000)				2,794,000				36,012,000
Balance (in Shares) at Jun. 30, 2020						29,126,663
Common stock issued for services						$ 1,000					3,442,000									3,443,000
Common stock issued for services (in Shares)						488,000
Common stock issued upon exercise of options											492,000									492,000
Common stock issued upon exercise of options (in Shares)						108,374
Sale of common stock											1,002,000									1,002,000
Sale of common stock (in Shares)						150,000
Common stock issued upon exercise of warrants											632,000									632,000
Common stock issued upon exercise of warrants (in Shares)						160,159
Stock based compensation											1,163,000					222,000				1,385,000
Stock based compensation (in Shares)						85,000
Preferred Stock dividend											(2,000)									(2,000)
Net loss												(11,402,000)				(1,696,000)				(13,098,000)
Balance at Sep. 30, 2020						$ 30,000					175,228,000	(146,712,000)				1,320,000				29,866,000
Balance (in Shares) at Sep. 30, 2020						30,118,196
Balance at Dec. 31, 2020						$ 31,000					181,344,000	(157,005,000)				802,000				$ 25,172,000
Balance (in Shares) at Dec. 31, 2020						30,764,792														30,764,792
Common stock issued for services											1,777,000									$ 1,777,000
Common stock issued for services (in Shares)						406,692
Common stock issued upon exercise of options											28,000									28,000
Common stock issued upon exercise of options (in Shares)						9,375
Sale of common stock							$ 1,300,000										$ 1,300,000
Sale of common stock (in Shares)	251,720
Stock based compensation						$ 1,000					721,000					20,000				742,000
Stock based compensation (in Shares)						682,202
Preferred Stock dividend											(2,000)									(2,000)
Net loss												(8,319,000)				(240,000)				(8,559,000)
Balance at Mar. 31, 2021						$ 32,000					185,168,000	(165,324,000)				582,000				20,458,000
Balance (in Shares) at Mar. 31, 2021						32,114,781
Balance at Dec. 31, 2020						$ 31,000					181,344,000	(157,005,000)				802,000				$ 25,172,000
Balance (in Shares) at Dec. 31, 2020						30,764,792														30,764,792
Common stock issued for services																				$ 3,271,340
Common stock issued for services (in Shares)																				853,271
Common stock issued upon exercise of options (in Shares)																				9,375
Preferred Stock dividend																				$ (7,000)
Net loss																				(23,857,000)
Balance at Sep. 30, 2021						$ 35,000					198,380,000	(180,278,000)				438,000				$ 18,575,000
Balance (in Shares) at Sep. 30, 2021						35,254,860														35,254,860
Balance at Mar. 31, 2021						$ 32,000					185,168,000	(165,324,000)				582,000				$ 20,458,000
Balance (in Shares) at Mar. 31, 2021						32,114,781
Common stock issued for services											140,000									140,000
Common stock issued for services (in Shares)						36,948
Change in fair value of modified options											313,000					8,000				321,000
Stock based compensation											1,518,000					134,000				1,652,000
Stock based compensation (in Shares)						53,750
Preferred Stock dividend											(3,000)									(3,000)
Net loss												(7,701,000)				(350,000)				(8,051,000)
Balance at Jun. 30, 2021						$ 32,000					187,136,000	(173,025,000)				374,000				14,517,000
Balance (in Shares) at Jun. 30, 2021						32,205,479
Common stock issued for services											1,354,000									1,354,000
Common stock issued for services (in Shares)						409,631
Sale of common stock						$ 3,000					9,002,000									9,005,000
Sale of common stock (in Shares)						2,500,000
Stock based compensation											890,000					58,000				948,000
Stock based compensation (in Shares)						139,750
Preferred Stock dividend											(2,000)									(2,000)
Net loss												(7,253,000)				6,000				(7,247,000)
Balance at Sep. 30, 2021						$ 35,000					$ 198,380,000	$ (180,278,000)				$ 438,000				$ 18,575,000
Balance (in Shares) at Sep. 30, 2021						35,254,860														35,254,860

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Parentheticals) - USD ($)	3 Months Ended
	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020
At-the-Market Offering [Member]
Sale of common stock, net transactional costs (in Dollars)	$ 40,000
Series D Preferred Stock [Member] | Common Stock [Member]
Options, per share	$ 2.96	$ 4.66
Preferred Stock, per share		3.75	$ 3.75
Series D Preferred Stock [Member] | Common Stock [Member] | Settlement of Preferred Stock [Member]
Preferred Stock, per share		4.47	5.39
Series D Preferred Stock [Member] | Common Stock [Member] | Exercise of Warrants [Member]
Warrants, per share		$ 3.87	$ 3.75

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (23,857,000)	$ (48,208,000)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation	142,000	67,000
Amortization of right to use assets	334,000	342,000
Equity based compensation	6,613,000	20,573,000
Gain on settlement of debt	(553,000)	0
Change in fair value of modified options	321,000	0
Fair value of subsidiary stock issued to acquire research and development from Trek Therapeutics, PBC	0	3,175,000
Fair value of subsidiary stock issued to acquire research and development		1,300,000
Changes in operating assets and liabilities:
Accounts receivable	(100,000)	0
Employee advances	(50,000)	0
Inventory	(1,113,000)	(229,000)
Prepaid expenses	(117,000)	(180,000)
Payment of long term deposit	45,000	0
Accounts payable	(1,999,000)	3,005,000
Operating lease liabilities	(334,000)	(342,000)
Net cash used in operating activities	(20,668,000)	(20,497,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(398,000)	(60,000)
Net cash used in investing activity	(398,000)	(60,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	9,005,000	25,214,000
Proceeds from sale subsidiary stock to non-controlling interest, net of issuance costs	0	10,592,000
Proceeds from sale of common stock under a At-the-market offering, net of issuance costs	1,300,000	1,002,000
Proceeds from exercise of options	28,000	2,722,000
Proceeds from exercise of warrants	0	1,667,000
Net cash provided by financing activities	10,333,000	41,197,000
Net increase in cash and cash equivalents	(10,733,000)	20,640,000
Cash and cash equivalents, beginning of the period	28,268,000	12,108,000
Cash and cash equivalents, end of the period	17,535,000	32,748,000
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	7,000	12,000
Record right-to-use assets and related lease liability	800,000	0
Series C Preferred Stock [Member]
Noncash investing and financing activities:
Common stock issued upon conversion preferred stock and accrued dividends	$ 0	$ 180,000

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2021
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 standard of care in electrophysiology with its initial product offering, the PURE EP™ System, designed for enhanced cardiac signal acquisition, digital signal processing, and analysis during ablation of cardiac arrhythmias. The Company has generated minimal revenue to date and consequently its operations are subject to all risks inherent in business enterprises in early commercialization stage. On November 7, 2018, the Company formed a subsidiary under the laws of the State of Delaware originally under the name of NeuroClear Technologies, Inc. which was renamed to ViralClear Pharmaceuticals, Inc. (“ViralClear”) in March 2020. The subsidiary was established to pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. In 2019 and 2020, ViralClear sold an aggregate of 1,965,240 shares of its common stock to investors for net proceeds of $15.6 million and issued an aggregate of 894,869 shares of its common stock in connection with acquiring assets and with know-how agreements. As of September 30, 2021, the Company had a majority interest in ViralClear of 68.44%. On July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc., a Delaware corporation. 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. 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, 2020 has been derived from audited financial statements. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2020 filed with the Company’s Form 10-K with the Securities and Exchange Commission on March 15, 2021. 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 into 2022.

MANAGEMENT_S LIQUIDITY PLANS

MANAGEMENT’S LIQUIDITY PLANS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 MANAGEMENT S LIQUIDITY PLANS BioSig Technologies, Inc.’s primary efforts are principally devoted to improving the standard care of electrophysiology with its PURE EP System’s enhanced signal acquisition, digital signal processing, and analysis during ablation of cardiac arrhythmias; NeuroClear’s and ViralClear’s efforts are in developing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. 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 generated minimal 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 commercially viable. We expect to incur losses from operations for the near future. Additionally, we expect to incur increasing marketing and commercialization expenses related to our PURE EP system in addition to research and development costs relating to PURE EP and other product candidates, including expenses related to clinical trials. We expect that our general and administrative expenses will increase in the future as we expand our business development, add infrastructure and incur additional costs related to being a public company, including incremental audit fees, investor relations programs and increased professional services. If additional financing is not available or is not available on acceptable terms, we may be required to delay, reduce the scope of or eliminate our research and development programs, reduce our commercialization efforts or obtain funds through arrangements with collaborative partners or others that may require us to relinquish rights to certain product candidates that we might otherwise seek to develop or commercialize independently. At September 30, 2021, the Company had working capital of approximately $17.4 million. During the nine months ended September 30, 2021, the Company raised approximately $9.0 million, net of expenses, through the sale of common stock and $1.3 million, net of expenses, through an At-the-market offering. The Company has begun its commercial operations generating revenues with the sale of the PURE EP device. At September 30, 2021 the Company has effective Forms S-3, shelf registration statements for an aggregate of $107.0 million. At September 30, 2021, the Company had cash of approximately $17.5 million through the date of the filing of this report and with the expected commercial growth, constitutes sufficient funds for the Company to meet its commercialization efforts, research and development and other funding requirements for at least the next 12 months from the date of issuance of these unaudited financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
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. Revenue Recognition The Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and maintenance services and software upgrades in connection with the system. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company determines revenue recognition through the following five steps: ● Identify the contract with the customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to the performance obligation in the contract; and ● Recognize revenue when, or as, the performance obligations are satisfied. Performance obligations are the unit of accounting for revenue recognition and generally represent the distinct goods or services that are promised to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue until the performance obligation is deemed to be satisfied. Support, maintenance, and software upgrades are performance obligations over a defined period and are recognized ratably over the contractual service period. Customers typically purchase these services with the initial sale of the PURE EP System and do not have the right to terminate their contracts unless we fail to perform material obligations. The Company may execute more than one contract with a single customer. If so, it is evaluated whether the agreements were negotiated as a package with a single objective, whether the amount of consideration to be paid in one agreement depends on the price and/or performance of another agreement, or whether the goods or services promised in the agreements represent a single performance obligation. The conclusions reached can impact the allocation of the transaction price to each performance obligation and the timing of revenue recognition related to those arrangements. The Company records accounts receivable for amounts invoiced to customers for which the Company has an unconditional right to consideration as provided under the contractual arrangement. Unbilled receivables, if any, include amounts related to the Company’s contractual right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance of performance under the contract. Our unbilled receivables and deferred revenue are reported on an individual contract basis at the end of each reporting period. Unbilled receivables are classified as current or noncurrent based on the timing of when we expect to bill the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue. The Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable, net (if any) in the Company’s unaudited condensed consolidated balance sheet. A reconciliation of contract liabilities with customers is presented below: Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (19 ) 45 Total $ - $ 478 $ (433 ) $ 45 The table below summarizes our deferred revenue as of September 30, 2021 and December 31, 2020: September 30, 2021 (000’s) December 31, 2020 (000’s) Deferred revenue-current $ 32 $ - Deferred revenue-noncurrent 13 - Total deferred revenue $ 45 $ - We had one customer which accounted for approximately 93% of our revenue in the three months ended September 30, 2021 and two customers which accounted for approximately 69% and 31% of our revenue in the nine months ended September 30, 2021. At September 30, 2021, the Company had one customer representing 100% of the outstanding accounts receivable. Cost of Goods Sold Cost of goods sold consists primarily of the delivered cost of our medical device(s) sold. Allowance for Doubtful Accounts The Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for doubtful accounts for estimated losses, aged receivables are analyzed periodically by management. Each identified receivable is reviewed based upon historical collection experience, financial condition of the client and the status of any open or unresolved issues with the client preventing the payment thereof. Corrective action, if necessary, is taken by the Company to resolve open issues related to unpaid receivables. The allowance for doubtful accounts was $0 at September 30, 2021. The Company believes that its reserve is adequate, however results may differ in future periods. For the nine months ended September 30, 2021 and 2020, bad debt expense totaled $0. 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 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, 2021 and December 31, 2020, deposits in excess of FDIC limits were $17.0 million and $27.8 million, respectively. Inventory The inventory is comprised of work in process and finished goods available for sale and are stated at the lower of cost or net realizable value using specific identification method for serial numbered inventory and first-in, first-out method for all other inventory for valuation. The inventory at September 30, 2021 and December 31, 2020 were $1,881,007 and $768,319, respectively, comprised of finished goods. Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses 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. Property and Equipment 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. 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 months ended September 30, 2021 and 2020. 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 development 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 $1.3 million and $4.2 million for the three and nine months ended September 30, 2021, and $4.9 million and $15.6 million for the three and nine months ended September 30, 2020, 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, 2021 and 2020 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, 2021 September 30, 2020 Series C convertible preferred stock 64,292 44,194 Options to purchase common stock 4,037,122 3,509,956 Warrants to purchase common stock 818,910 1,604,668 Restricted stock units to acquire common stock 182,500 168,334 Totals 5,102,824 5,327,152 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. 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, 2021, the Company recorded amortization of $4,751 and $14,254; and $4,752 and $14,254 for the three and nine months ended September 30, 2020 to current period operations, respectively. Warranty The Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the financial statements. Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s subsidiary, ViralClear. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the unaudited condensed 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 unaudited condensed consolidated statements of operations. The Company’s equity interest in ViralClear is 68.44% and the non-controlling stockholders’ interest is 31.56% as of September 30, 2021. This is reflected in the unaudited condensed consolidated statements of changes in 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). Reclassifications Certain reclassifications have been made to prior periods’ data to conform with the current year’s presentation. These reclassifications had no effect on reported income or losses. 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, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2021 and December 31, 2020 is summarized as follows: September 30, 2021 (000’s) December 31, 2020 (000’s) Computer equipment $ 377 $ 234 Furniture and fixtures 83 75 Manufacturing equipment 153 34 Testing/Demo equipment 145 96 Leasehold improvements 77 - Total 835 439 Less accumulated depreciation (278 ) (150 ) Property and equipment, net $ 557 $ 289 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Leasehold improvements are depreciated over the related expected lease term. 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 $46,205 and $128,152 for three and nine months ended September 30, 2021 and $19,117 and $52,838 for the three and nine months ended September 30, 2020, respectively.

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	9 Months Ended
	Sep. 30, 2021
Disclosure Text Block [Abstract]
Lessee, Operating Leases [Text Block]	NOTE 5 RIGHT TO USE ASSETS AND LEASE LIABILITY Operating leases: On February 10, 2021 the Company entered into a Sixth Amendment to the Office Lease at 12424 Wilshire Blvd in Los Angeles dated August 9, 2011 – it is the Fourth Extended Term with respect to Suite 745 and the Expansion Term with respect to Suite 740 which is from July 1, 2021 until June 30, 2022 with a fixed monthly rent equal to $13,702 (down from $16,289); and the security deposit will be reduced by $5,448 so that the balance remaining shall be $27,404. The Company determined that the Sixth Amendment was a lease modification and accordingly reassessed the lease classification, remeasured the lease liability and adjusted the right-to-use asset. At February 10, 2021 the Company removed the remaining right-to-use net assets of $60,881 and related lease liability of $63,076 and recorded right-to-use assets and related lease liability of $217,903. On August 2, 2021, the Company exercised its option to extend its Rochester, Minnesota lease of approximately 1,400 square feet of office space for two additional years expiring on October 31, 2023 with a fixed monthly rate of $3,513, increasing to $3,618 for the second year. The Company determined that the lease option exercised was a lease modification and accordingly reassessed the lease classification, remeasured the lease liability and adjusted the right-to-use asset. On August 2, 2021 the Company removed the remaining right-to-use net assets of $10,247 and related lease liability of $10,400 and recorded right-to-use assets and related lease liability of $89,629. At the lease modification date, the Company estimated the lease liability and the right of use assets at present value using the Company’s estimated incremental borrowing rate of 6.5%. On August 3, 2021, the Company entered into a sublease agreement whereby the Company leased approximately 6,590 square feet of office space at 55 Greens Farms Road, Westport, Connecticut commencing September 1, 2021 and expiring December 31, 2024 (40 months) at the initial rate beginning January 1, 2022 of $14,828 with escalating payments. In connection with the lease, the Company paid a security deposit of $14,232. There is no option to extend the lease past its initial term. At the lease commencement date, the Company estimated the lease liability and right-to-use assets at present value using the Company’s incremental borrowing rate of 6.5% and determined their initial present values, at inception, of $492,876. In conjunction with the lease, the Company terminated, without penalty, the sublease at 54 Wilton Road, Westport, CT effective September 4, 2021 and removed the remaining right-to-use assets of $36,756 and related lease liability of $37,625 with a credit to rent expense of $868 relating to the lease termination. As of September 30, 2021, the Company had outstanding five leases with aggregate payments of $17,315 per month, expiring through December 31, 2024. Right to use assets is summarized below: September 30, 2021 (000’s) December 31, 2020 (000’s) Right to use assets, net $ 803 $ 1,087 Less accumulated amortization (110 ) (781 ) Right to use assets, net $ 693 $ 306 During the three and nine months ended September 30, 2021, the Company recorded $120,127 and $365,366 and $124,437 and $370,656 for the three and nine months ended September 30, 2020 as lease expense to current period operations, respectively. Lease liability is summarized below: September 30, 2021 (000’s) December 31, 2020 (000’s) Total lease liability $ 700 $ 314 Less: short term portion (291 ) (313 ) Long term portion $ 409 $ 1 Maturity analysis under these lease agreements are as follows (000’s): Remainder of 2021 $ 52 Year ended December 31, 2022 304 Year ended December 31, 2023 220 Year ended December 31, 2024 191 Total 767 Less: Present value discount (67 ) Lease liability $ 700 Lease expense for the three months ended September 30, 2021 and 2020 was comprised of the following: September 30, 2021 (000’s) September 30, 2020 (000’s) Operating lease expense $ 105 $ 115 Short-term lease expense 15 9 Total $ 120 $ 124 Lease expense for the nine months ended September 30, 2021 and 2020 was comprised of the following: September 30, 2021 (000’s) September 30, 2020 (000’s) Operating lease expense $ 334 $ 342 Short-term lease expense 31 28 Variable lease expense - 1 Total $ 365 $ 371

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2021
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, 2021 and December 31, 2020 consist of the following: September 30, 2021 (000’s) December 31, 2020 (000’s) Accrued accounting and legal $ 163 $ 177 Accrued reimbursements and travel 47 56 Accrued consulting 84 256 Accrued research and development expenses 221 3,127 Accrued product purchases 68 30 Accrued marketing 49 - Accrued office and other 25 127 Accrued payroll 499 936 Accrued settlement related to arbitration 1,013 13 $ 2,169 $ 4,722

SERIES C 9% CONVERTIBLE PREFERR

SERIES C 9% CONVERTIBLE PREFERRED STOCK	9 Months Ended
	Sep. 30, 2021
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 December 31, 2020 was $3.75 per share, subject to certain reset provisions. On August 17, 2021, the conversion price was reset to $2.98 per share. The effect was de minimis. 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, 2021, 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 issued and outstanding totaled 105 as of September 30, 2021 and December 31, 2020. As of September 30, 2021 and December 31, 2020, the Company has accrued $79,285 and $72,517 dividends payable on the Series C Preferred Stock.

STOCKHOLDER EQUITY

STOCKHOLDER EQUITY	9 Months Ended
	Sep. 30, 2021
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 expired 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, 2021, and December 31, 2020, 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, 2021, and December 31, 2020, there were no outstanding shares of Series A, Series B, Series D, Series E and Series F preferred stock. Common stock BioSig Technologies, Inc. The Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of September 30, 2021 and December 31, 2020, the Company had 35,254,860 and 30,764,792 shares issued and outstanding, respectively. In January 2021, the Company issued an aggregate of 658,868 shares of its common stock for services at a fair value previously recorded in 2020 of $2,658,224. During the nine months ended September 30, 2021, the Company issued 853,271 shares of common stock for services at a fair value of $3,271,340. During the nine months ended September 30, 2021, the Company issued 9,375 shares of common stock in exchange for proceeds of $27,750 from the exercise of options. During the nine months ended September 30, 2021, the Company issued an aggregate of 216,834 shares of its common stock for vested restricted stock units. Sale of common stock On July 2, 2021, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Laidlaw & Company (UK) Ltd. (the “Underwriter”), relating to an underwritten public offering of 2,500,000 shares of the Company’s common stock, $0.001 par value per share. All of the shares were sold by the Company. The public offering price of the shares was $4.00 per share, and the Underwriter agreed to purchase the shares from the Company pursuant to the Underwriting Agreement at a price of $3.68 per share. After the underwriting discount, offering and other related expenses, the Company received net proceeds from the offering of approximately $9.0 million. Pursuant to the Underwriting Agreement, the Company also granted the Underwriter an option to purchase up to 375,000 additional shares of common stock, or 15% of the number of shares sold in the offering, at a price of $3.68 per share, for a period of 30 days from the date of the Underwriting Agreement, of which none were exercised. Pursuant to the Underwriting Agreement, the Company issued to the Underwriter or its designees warrants to purchase up to an aggregate 125,000 shares of common stock, or 5% of the number of shares sold in the offering (the “Underwriter Warrants”). The Underwriter Warrants are exercisable following the date of issuance, July 7, 2021 and ending five years from the date of the execution of the Underwriting Agreement, July 2, 2026, at a price per share equal to $4.80 per share (120% of the public offering price per share) and are exercisable on a “cashless” basis. 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 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 paid 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 was 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 January 15, 2021 through February 16, 2021, the Company sold 251,720 shares of its common stock through the Open Market Sales Agreement for net proceeds of $1,300,135, after transactional costs of $40,365. On March 25, 2021, the Company delivered written notice to Jefferies to terminate the Sales Agreement effective as of April 8, 2021, pursuant to Section 7(b)(i) thereof. The Company was not subject to any termination penalties related to the termination of the Sales Agreement.

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	9 Months Ended
	Sep. 30, 2021
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 (as amended) provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 14,474,450 shares of the Company’s common stock to officers, directors, employees and consultants of the Company. Under the terms of the Plan the Company may issue Incentive Stock Options as defined by the Internal Revenue Code to employees of the Company only and nonstatutory options. The Board of Directors of the Company or a committee thereof administers the Plan and determines the exercise price, vesting and expiration period of the grants under the Plan. However, the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder. The fair value of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the administrator in good faith. Additionally, the vesting period of the grants under the Plan will be determined by the administrator, in its sole discretion, with an expiration period of not more than ten years. There are 3,606,901 shares remaining available for future issuance of awards under the terms of the Plan as of September 30, 2021. 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 three and nine months ended September 30, 2021 was estimated using the Black-Scholes pricing model. During the nine months ended September 30, 2021, the Company granted an aggregate of 917,000 options to officers, directors and key consultants. The following table presents information related to stock options at September 30, 2021: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 2.51-5.00 2,539,757 7.2 1,579,427 5.01-7.50 1,229,032 4.7 997,757 7.51-10.00 203,333 8.0 138,326 10.01-12.50 65,000 8.6 50,415 4,037,122 6.5 2,765,925 A summary of the stock option activity and related information for the Plan for the nine months ended September 30, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 3,568,497 $ 5.59 7.0 $ 110,961 Grants 917,000 3.39 10.0 $ - Exercised (9,375 ) $ 2.96 - Forfeited/expired (439,000 ) $ 6.68 - Outstanding at September 30, 2021 4,037,122 $ 5.20 6.5 $ 938 Exercisable at September 30, 2021 2,765,925 $ 5.35 5.3 $ 563 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 $2.98 as of September 30, 2021, which would have been received by the option holders had those option holders exercised their options as of that date. On January 12, 2021, BioSig Technologies, Inc. granted 387,500 options to purchase the company stock in connection with the services rendered at the exercise price of $4.23 per share for a term of ten years with one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning January 12, 2022 for two years. On February 16, 2021, BioSig Technologies, Inc. granted 102,000 options to purchase the company stock in connection with the services rendered at the exercise price of $4.97 per share for a term of ten years with one-third vesting on the one year anniversary and two-thirds vesting quarterly thereafter beginning February 16, 2022 for two years. On April 9, 2021, BioSig Technologies, Inc. granted 90,000 options to purchase the company stock in connection with the services rendered at the exercise price of $4.38 per share for a term of ten years with one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning April 9, 2022 for two years. On April 13, 2021, BioSig Technologies, Inc. granted 25,000 options to purchase the company stock in connection with the services rendered at the exercise price of $4.42 per share for a term of ten years with one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning April 13, 2022 for two years. On May 18, 2021, BioSig Technologies, Inc. granted 150,000 options to purchase the company stock in connection with the services rendered at the exercise price of $3.20 per share for a term of ten years with one-third vesting on the one year anniversary and two-thirds vesting quarterly thereafter beginning May 18, 2022 for two years. On August 3, 2021, BioSig Technologies, Inc. granted an aggregated of 75,000 options to purchase shares of its common stock to three employees. The options are exercisable at $3.61 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 August 31, 2021, BioSig Technologies, Inc. granted an aggregated of 47,500 options to purchase shares of its common stock to three employees. The options are exercisable at $2.98 per share for ten years with immediate vesting. On September 17, 2021, BioSig Technologies, Inc. granted an aggregated of 40,000 options to purchase shares of its common stock to two employees. The options are exercisable at $2.99 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. The following assumptions were used in determining the fair value of options during the nine months ended September 30, 2021: Risk-free interest rate 0.77% - 1.30 % Dividend yield 0 % Stock price volatility 83.70% to 95.98 % Expected life 5 to 6 years Weighted average grant date fair value $ 3.39 On June 28, 2021, in connection with the exit of two members of the Company’s board of directors, the Company extended the life of 145,000 previously issued director options from the contractual 90 days from termination of service to the earlier of the initial life or June 28, 2023. The change in estimated fair value of the modified options of $182,514 was charged to current period operations. The following assumptions were used in determining the change in fair value of the modified options at June 28, 2021: Risk-free interest rate 0.05% - 0.25 % Dividend yield 0 % Stock price volatility 88.57 % Expected life 0.25 – 2 years On June 30, 2021, in connection with the resignation of a member of the Company’s board of directors, the Company entered into a one-year consulting contract and extended the life of 221,240 previously issued director options from the contractual 90 days from termination of service to the earlier of the initial life or two years after service contract completion. The change in estimated fair value of the modified options of $111,402 was charged to current period operations. The following assumptions were used in determining the change in fair value of the modified options on June 30, 2021: Risk-free interest rate 0.06% - 0.46 % Dividend yield 0 % Stock price volatility 88.59 % Expected life 0.59 – 3 years The fair value of all options vesting during the three and nine months ended September 30, 2021 of $759,931 and $1,950,623 and $483,110 and $4,734,983 for the three and nine months ended September 30, 2020, respectively, was charged to current period operations. Unrecognized compensation expense of $3,720,260 at September 30, 2021 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, 2021: Exercise Number Expiration Price Outstanding Date $ 4.80 250,000 February 2025 to July 2026 $ 6.16 568,910 November 2027 818,910 On July 7, 2021, BioSig Technologies, Inc. issued warrants to purchase 125,000 shares of its common stock at $4.80 per share, expiring on July 2, 2026, 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, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 1,446,200 $ 5.44 3.3 $ 1,500 Grants 125,000 $ 4.80 5.0 Expired (752,290 ) $ 5.00 - - Outstanding at September 30, 2021 818,910 $ 5.74 5.5 $ - Vested and expected to vest at September 30, 2021 818,910 $ 5.74 5.5 $ - Exercisable at September 30, 2021 818,910 $ 5.74 5.5 $ - 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 $2.98 of September 30, 2021, 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, 2021: Restricted shares issued as of December 31, 2020 218,334 Granted 301,000 Vested and issued (216,834 ) Forfeited (120,000 ) Total 182,500 Comprised of: Vested restricted shares as of September 30, 2021 - Unvested restricted shares as of September 30, 2021 182,500 Total 182,500 On January 4, 2021, the Company granted 220,000 restricted stock units for services with 105,000 vesting one-third on the one-year anniversary and two-thirds vesting quarterly thereafter beginning January 4, 2022 for two years and with 115,000 vesting quarterly for one year. On March 8, 2021 the Company granted 31,000 restricted stock units for services vesting on August 31, 2021. On June 1, 2021, in connection with the termination of an employee, the Company accelerated vesting of 30,000 previously granted restricted stock units from a three-year period to fully vested. The change in vesting of the modified restricted stock unit resulted in a $109,725 charge to current period operations. On June 30, 2021, in connection with the resignation of a member of the Company’s board of directors, the Company accelerated vesting of 50,000 previously granted restricted stock units from a three-year period to fully vested. The change in vesting of the modified restricted stock unit resulted in a $232,375 charge to current period operations. On August 14, 2021 the Company granted 50,000 restricted stock units for services vesting quarterly for one year. Stock based compensation expense related to restricted stock grants was $63,266 and $773,381 for the three and nine months ended September 30, 2021 and $174,945 and $1,005,243 for the three and nine months ended September 30, 2020, respectively. As of September 30, 2021, the stock-based compensation relating to restricted stock of $463,317 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 2,330,750 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, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at December 31, 2020 1,527,666 $ 5.00 3.96 Grants - Exercised (550,000 ) $ 5.00 Forfeited/expired (852,666 ) $ 5.00 Outstanding at September 30, 2021 125,000 $ 5.00 7.40 Exercisable at September 30, 2021 74,998 $ 5.00 6.62 The following table presents information related to stock options at September 30, 2021: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 125,000 6.12 74,998 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 July 1, 2021, ViralClear issued 206,250 shares of its common stock in exchange for the cashless exercise of 550,000 options previously granted on October 16, 2019. On June 30, 2021, in connection with the resignation of a member of the Company’s board of directors, the Company entered into a one-year consulting contract and extended the life of 25,000 previously issued director options from the contractual 90 days from termination of service to the earlier of the initial life or two years after service contract completion. The change in estimated fair value of the modified options of $26,577 was charged to current period operations. The following assumptions were used in determining the change in fair value of the modified options at June 30, 2021: Risk-free interest rate 0.07% - 0.46 % Dividend yield 0 % Stock price volatility 88.59 % Expected life 1.25 - 3 years The fair value of all options vesting during the three and nine months ended September 30, 2021 of $36,521 and $109,562 and $242,703 and $5,836,855 for the three and nine months ended September 30, 2020, respectively, was charged to current period operations. Unrecognized compensation expense of $219,124 at September 30, 2021 will be expensed in future periods. Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at September 30, 2021: Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347 Restricted stock units (ViralClear) The following table summarizes the restricted stock activity for the nine months ended September 30, 2021: Restricted shares issued as of December 31, 2020 1,420,716 Granted - Issued (40,000 ) Forfeited (82,716 ) Total 1,298,000 Comprised of: Vested restricted shares as of September 30, 2021 658,000 Unvested restricted shares as of September 30, 2021 640,000 Total 1,298,000 Stock based compensation expense related to restricted stock unit grants of ViralClear was $87,865 and $508,896 for the three and nine months ended September 30, 2021 and $485,352 and $5,445,346 for the three and nine months ended September 30, 2020, respectively. As of September 30, 2021, the stock-based compensation relating to restricted stock of $372,093 remains unamortized.

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	9 Months Ended
	Sep. 30, 2021
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE 10 NON-CONTROLLING INTEREST On November 7, 2018, the Company formed a subsidiary, now known as ViralClear, to pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. As of September 30, 2021 and December 31, 2020, the Company had a majority interest in ViralClear of 68.44% and 70.21%, respectively. A reconciliation of the ViralClear Pharmaceuticals, Inc. non-controlling loss attributable to the Company: Net profit attributable to the non-controlling interest for the three months ended September 30, 2021 (000’s): Net Income $ 19 Average Non-controlling interest percentage of profit/losses 31.6 % Net income attributable to the non-controlling interest $ 6 Net loss attributable to the non-controlling interest for the three months ended September 30, 2020 (000’s): Net loss $ (5,540 ) Average Non-controlling interest percentage of profit/losses 30.6 % Net loss attributable to the non-controlling interest $ (1,696 ) Net loss attributable to the non-controlling interest for the nine months ended September 30, 2021 (000’s): Net loss $ (1,953 ) Average Non-controlling interest percentage of profit/losses 29.9 % Net loss attributable to the non-controlling interest $ (584 ) Net loss attributable to the non-controlling interest for the nine months ended September 30, 2020 (000’s): Net loss $ (26,272 ) Average Non-controlling interest percentage of profit/losses 23.9 % Net loss attributable to the non-controlling interest $ (6,282 ) The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2021 (000’s): Balance, December 31, 2020 $ 802 Allocation of equity to non-controlling interest due to equity-based compensation issued 220 Net loss attributable to non-controlling interest (584 ) Balance, September 30, 2021 $ 438

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
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. 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. In June 2021, patent rights were issued (“Valid Claim”) as defined whereby the Company paid milestone one of $75,000. 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, ViralClear 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. In June 2021, patent rights were issued (“Valid Claim”) as defined whereby the Company paid milestone one of $75,000. 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. 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, 2021, the Company charged operations $61,313 and $189,740 and $49,342 and $131,025 for the three and nine months ended September 30, 2020, respectively, for contributions under the 401(k) Plan. Purchase commitments As of September 30, 2021, the Company had aggregate purchase commitments of approximately $1,959,546 for future services or products, some of which are subject to modification or cancellations. Litigation Aurigene Pharmaceutical Services LTD vs. ViralClear Pharmaceuticals Inc. and BioSig Technologies, Inc. On January 8, 2021, Aurigene Pharmaceutical Services, LTD (“Aurigene”) filed a complaint with the United States District Court for the District of Connecticut claiming the Company is in default of certain milestone payments for manufacturing and services under contracts dated June 23, 2020 and July 16, 2020 in aggregate amount of $1,530,000. On September 23, 2021, the Company entered into a settlement agreement with Aurigene for a sum of $1,000,000 payable in three installments of $400,000, $300,000, and $300,000 on September 30, 2021, December 31, 2021 and March 31, 2022, respectively, with no admission or concession by either party. In connection with the settlement, the Company recognized $553,000 gain on settlement of debt in the current period operations as the full amount was previously accrued. 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.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2021
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, 2021 (000’s): BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Revenue: Product sales $ 100 $ - $ - $ 100 Service 8 - - 8 Total revenue 108 - - 108 Cost of goods sold 38 - - 38 Gross profit 70 - - 70 Operating expenses: Research and development 1,311 4 - 1,315 General and administrative 5,975 529 1 6,505 Depreciation and amortization 50 1 - 51 Total operating expenses 7,336 534 1 7,871 Loss from operations (7,266 ) (534 ) (1 ) (7,801 ) Other income: Interest income and other income, net 1 - - 1 Gain on settlement of debt - 553 - 553 Net loss $ (7,265 ) $ 19 $ (1 ) $ (7,247 ) Summary unaudited condensed consolidated Statement of Operations for the three months ended September 30, 2020 (000’s): BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 698 $ 4,183 $ 30 $ 4,911 General and administrative 6,807 1,358 - 8,165 Depreciation and amortization 24 - - 24 Total operating expenses 7,529 5,541 30 13,100 Loss from operations (7,529 ) (5,541 ) (30 ) (13,100 ) Other income: Interest income and other income, net 2 - - 2 Net loss $ (7,527 ) $ (5,541 ) $ (30 ) $ (13,098 ) Summary unaudited condensed consolidated Statement of Operations for the nine months ended September 30, 2021 (000’s): BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Revenue: Product sales $ 414 $ - $ - $ 414 Service 19 - - 19 Total revenue 433 - - 433 Cost of goods sold 199 - - 199 Gross profit 234 - - 234 Operating expenses: Research and development 4,042 206 - 4,248 General and administrative 17,954 2,297 5 20,256 Depreciation and amortization 139 3 - 142 Total operating expenses 22,135 2,506 5 24,646 Loss from operations (21,901 ) (2,506 ) (5 ) (24,412 ) Other income: Interest income and other income, net 2 - - 2 Gain on settlement of debt - 553 - 553 Net loss $ (21,899 ) $ (1,953 ) $ (5 ) $ (23,857 ) Summary unaudited condensed consolidated Statement of Operations for the nine months ended September 30, 2020 (000’s): BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 3,112 $ 12,414 $ 30 $ 15,556 General and administrative 18,756 13,873 - 32,629 Depreciation and amortization 66 - 1 67 Total operating expenses 21,934 26,287 31 48,252 Loss from operations (21,934 ) (26,287 ) (31 ) (48,252 ) Other income (expense): Interest income and other income, net 30 15 - 45 Loss on foreign currency translation - (1 ) - (1 ) Net loss $ (21,904 ) $ (26,273 ) $ (31 ) $ (48,208 ) Summary of assets at September 30, 2021 (000’s): BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Cash $ 15,138 $ 2,397 $ - $ 17,535 Accounts receivable 100 - - 100 Inventory 1,881 - - 1,881 Employee advances 50 - - 50 Other current assets 431 2 - 433 Total operating assets 17,600 2,399 - 19,999 Property and equipment, net 551 6 - 557 Right-to-use assets, net 693 - - 693 Other assets 424 - - 424 Total assets $ 19,268 $ 2,405 $ - $ 21,673

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 13 RELATED PARTY TRANSACTIONS At September 30, 2021 and December 31, 2020, the Company had reimbursable travel, compensation and other related expenses due related parties of $80,000 and $317,000, respectively. On January 5, 2021, the Company issued an aggregate of 450,000 shares of common stock to officers of the Company as part of annual compensation.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 30, 2021
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, 2021, and December 31, 2020, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. As of September 30, 2021, and December 31, 2020, the Company did not have any derivative instruments that were designated as hedges. There were no derivative and warrant liability as of September 30, 2021 and December 31, 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 15 SUBSEQUENT EVENTS Equity issuances On October 4, 2021, the Company granted 50,000 options to purchase shares of its common stock to a new member of the board. The options are exercisable at $2.98 per share for ten years with 50% vesting at date of grant and 50% vesting on the first anniversary of his appointment date, September 20, 2022. On October 4, 2021, the Company issued 28,750 shares of its common stock for previously issued vested restricted stock units. On October 29, 2021, the Company issued an aggregate of 27,017 shares of its common stock for services.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
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.
Revenue [Policy Text Block]	Revenue Recognition The Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and maintenance services and software upgrades in connection with the system. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company determines revenue recognition through the following five steps: ● Identify the contract with the customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to the performance obligation in the contract; and ● Recognize revenue when, or as, the performance obligations are satisfied. Performance obligations are the unit of accounting for revenue recognition and generally represent the distinct goods or services that are promised to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue until the performance obligation is deemed to be satisfied. Support, maintenance, and software upgrades are performance obligations over a defined period and are recognized ratably over the contractual service period. Customers typically purchase these services with the initial sale of the PURE EP System and do not have the right to terminate their contracts unless we fail to perform material obligations. The Company may execute more than one contract with a single customer. If so, it is evaluated whether the agreements were negotiated as a package with a single objective, whether the amount of consideration to be paid in one agreement depends on the price and/or performance of another agreement, or whether the goods or services promised in the agreements represent a single performance obligation. The conclusions reached can impact the allocation of the transaction price to each performance obligation and the timing of revenue recognition related to those arrangements. The Company records accounts receivable for amounts invoiced to customers for which the Company has an unconditional right to consideration as provided under the contractual arrangement. Unbilled receivables, if any, include amounts related to the Company’s contractual right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance of performance under the contract. Our unbilled receivables and deferred revenue are reported on an individual contract basis at the end of each reporting period. Unbilled receivables are classified as current or noncurrent based on the timing of when we expect to bill the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue. The Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable, net (if any) in the Company’s unaudited condensed consolidated balance sheet. A reconciliation of contract liabilities with customers is presented below: Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (19 ) 45 Total $ - $ 478 $ (433 ) $ 45 The table below summarizes our deferred revenue as of September 30, 2021 and December 31, 2020: September 30, 2021 (000’s) December 31, 2020 (000’s) Deferred revenue-current $ 32 $ - Deferred revenue-noncurrent 13 - Total deferred revenue $ 45 $ - We had one customer which accounted for approximately 93% of our revenue in the three months ended September 30, 2021 and two customers which accounted for approximately 69% and 31% of our revenue in the nine months ended September 30, 2021. At September 30, 2021, the Company had one customer representing 100% of the outstanding accounts receivable.
Cost of Goods and Service [Policy Text Block]	Cost of Goods Sold Cost of goods sold consists primarily of the delivered cost of our medical device(s) sold.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Allowance for Doubtful Accounts The Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for doubtful accounts for estimated losses, aged receivables are analyzed periodically by management. Each identified receivable is reviewed based upon historical collection experience, financial condition of the client and the status of any open or unresolved issues with the client preventing the payment thereof. Corrective action, if necessary, is taken by the Company to resolve open issues related to unpaid receivables. The allowance for doubtful accounts was $0 at September 30, 2021. The Company believes that its reserve is adequate, however results may differ in future periods. For the nine months ended September 30, 2021 and 2020, bad debt expense totaled $0.
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.
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, 2021 and December 31, 2020, deposits in excess of FDIC limits were $17.0 million and $27.8 million, respectively.
Inventory, Policy [Policy Text Block]	Inventory The inventory is comprised of work in process and finished goods available for sale and are stated at the lower of cost or net realizable value using specific identification method for serial numbered inventory and first-in, first-out method for all other inventory for valuation. The inventory at September 30, 2021 and December 31, 2020 were $1,881,007 and $768,319, respectively, comprised of finished goods.
Prepaid Expenses Policy [Policy Text Block]	Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses 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.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment 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.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	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 months ended September 30, 2021 and 2020.
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 development 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 $1.3 million and $4.2 million for the three and nine months ended September 30, 2021, and $4.9 million and $15.6 million for the three and nine months ended September 30, 2020, 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, 2021 and 2020 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, 2021 September 30, 2020 Series C convertible preferred stock 64,292 44,194 Options to purchase common stock 4,037,122 3,509,956 Warrants to purchase common stock 818,910 1,604,668 Restricted stock units to acquire common stock 182,500 168,334 Totals 5,102,824 5,327,152
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.
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, 2021, the Company recorded amortization of $4,751 and $14,254; and $4,752 and $14,254 for the three and nine months ended September 30, 2020 to current period operations, respectively.
Standard Product Warranty, Policy [Policy Text Block]	Warranty The Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the financial statements.
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. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the unaudited condensed 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 unaudited condensed consolidated statements of operations. The Company’s equity interest in ViralClear is 68.44% and the non-controlling stockholders’ interest is 31.56% as of September 30, 2021. This is reflected in the unaudited condensed consolidated statements of changes in equity.
Segment Reporting, Policy [Policy Text Block]	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).
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior periods’ data to conform with the current year’s presentation. These reclassifications had no effect on reported income or losses.
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, 2021
Accounting Policies [Abstract]
Disaggregation of Revenue [Table Text Block]	A reconciliation of contract liabilities with customers is presented below: Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (19 ) 45 Total $ - $ 478 $ (433 ) $ 45
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	The table below summarizes our deferred revenue as of September 30, 2021 and December 31, 2020: September 30, 2021 (000’s) December 31, 2020 (000’s) Deferred revenue-current $ 32 $ - Deferred revenue-noncurrent 13 - Total deferred revenue $ 45 $ -
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, 2021 September 30, 2020 Series C convertible preferred stock 64,292 44,194 Options to purchase common stock 4,037,122 3,509,956 Warrants to purchase common stock 818,910 1,604,668 Restricted stock units to acquire common stock 182,500 168,334 Totals 5,102,824 5,327,152

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment as of September 30, 2021 and December 31, 2020 is summarized as follows: September 30, 2021 (000’s) December 31, 2020 (000’s) Computer equipment $ 377 $ 234 Furniture and fixtures 83 75 Manufacturing equipment 153 34 Testing/Demo equipment 145 96 Leasehold improvements 77 - Total 835 439 Less accumulated depreciation (278 ) (150 ) Property and equipment, net $ 557 $ 289

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2021
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Right to Use Asset [Table Text Block]	Right to use assets is summarized below: September 30, 2021 (000’s) December 31, 2020 (000’s) Right to use assets, net $ 803 $ 1,087 Less accumulated amortization (110 ) (781 ) Right to use assets, net $ 693 $ 306
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturity analysis under these lease agreements are as follows (000’s): Remainder of 2021 $ 52 Year ended December 31, 2022 304 Year ended December 31, 2023 220 Year ended December 31, 2024 191 Total 767 Less: Present value discount (67 ) Lease liability $ 700
Operating Lease [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Lease, Cost [Table Text Block]	Lease liability is summarized below: September 30, 2021 (000’s) December 31, 2020 (000’s) Total lease liability $ 700 $ 314 Less: short term portion (291 ) (313 ) Long term portion $ 409 $ 1
Finance Lease [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Lease, Cost [Table Text Block]	Lease expense for the three months ended September 30, 2021 and 2020 was comprised of the following: September 30, 2021 (000’s) September 30, 2020 (000’s) Operating lease expense $ 105 $ 115 Short-term lease expense 15 9 Total $ 120 $ 124 September 30, 2021 (000’s) September 30, 2020 (000’s) Operating lease expense $ 334 $ 342 Short-term lease expense 31 28 Variable lease expense - 1 Total $ 365 $ 371

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued expenses at September 30, 2021 and December 31, 2020 consist of the following: September 30, 2021 (000’s) December 31, 2020 (000’s) Accrued accounting and legal $ 163 $ 177 Accrued reimbursements and travel 47 56 Accrued consulting 84 256 Accrued research and development expenses 221 3,127 Accrued product purchases 68 30 Accrued marketing 49 - Accrued office and other 25 127 Accrued payroll 499 936 Accrued settlement related to arbitration 1,013 13 $ 2,169 $ 4,722

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2021
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables) [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	The following table presents information related to stock options at September 30, 2021: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 2.51-5.00 2,539,757 7.2 1,579,427 5.01-7.50 1,229,032 4.7 997,757 7.51-10.00 203,333 8.0 138,326 10.01-12.50 65,000 8.6 50,415 4,037,122 6.5 2,765,925 Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 125,000 6.12 74,998
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, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 3,568,497 $ 5.59 7.0 $ 110,961 Grants 917,000 3.39 10.0 $ - Exercised (9,375 ) $ 2.96 - Forfeited/expired (439,000 ) $ 6.68 - Outstanding at September 30, 2021 4,037,122 $ 5.20 6.5 $ 938 Exercisable at September 30, 2021 2,765,925 $ 5.35 5.3 $ 563
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The following assumptions were used in determining the fair value of options during the nine months ended September 30, 2021: Risk-free interest rate 0.77% - 1.30 % Dividend yield 0 % Stock price volatility 83.70% to 95.98 % Expected life 5 to 6 years Weighted average grant date fair value $ 3.39 Risk-free interest rate 0.05% - 0.25 % Dividend yield 0 % Stock price volatility 88.57 % Expected life 0.25 – 2 years Risk-free interest rate 0.06% - 0.46 % Dividend yield 0 % Stock price volatility 88.59 % Expected life 0.59 – 3 years Risk-free interest rate 0.07% - 0.46 % Dividend yield 0 % Stock price volatility 88.59 % Expected life 1.25 - 3 years
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, 2021: Exercise Number Expiration Price Outstanding Date $ 4.80 250,000 February 2025 to July 2026 $ 6.16 568,910 November 2027 818,910
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of the warrant activity for the nine months ended September 30, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 1,446,200 $ 5.44 3.3 $ 1,500 Grants 125,000 $ 4.80 5.0 Expired (752,290 ) $ 5.00 - - Outstanding at September 30, 2021 818,910 $ 5.74 5.5 $ - Vested and expected to vest at September 30, 2021 818,910 $ 5.74 5.5 $ - Exercisable at September 30, 2021 818,910 $ 5.74 5.5 $ -
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following table summarizes the restricted stock activity for the nine months ended September 30, 2021: Restricted shares issued as of December 31, 2020 218,334 Granted 301,000 Vested and issued (216,834 ) Forfeited (120,000 ) Total 182,500 Comprised of: Vested restricted shares as of September 30, 2021 - Unvested restricted shares as of September 30, 2021 182,500 Total 182,500 Restricted shares issued as of December 31, 2020 1,420,716 Granted - Issued (40,000 ) Forfeited (82,716 ) Total 1,298,000 Comprised of: Vested restricted shares as of September 30, 2021 658,000 Unvested restricted shares as of September 30, 2021 640,000 Total 1,298,000
Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range [Table Text Block]	The following table presents information related to warrants (ViralClear) at September 30, 2021: Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347
Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables) [Line Items]
Share-based Payment Arrangement, Option, Activity [Table Text Block]	A summary of the stock option activity and related information for the ViralClear Plan for the nine months ended September 30, 2021 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at December 31, 2020 1,527,666 $ 5.00 3.96 Grants - Exercised (550,000 ) $ 5.00 Forfeited/expired (852,666 ) $ 5.00 Outstanding at September 30, 2021 125,000 $ 5.00 7.40 Exercisable at September 30, 2021 74,998 $ 5.00 6.62

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	9 Months Ended
	Sep. 30, 2021
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interest [Table Text Block]	Net Income $ 19 Average Non-controlling interest percentage of profit/losses 31.6 % Net income attributable to the non-controlling interest $ 6 Net loss $ (5,540 ) Average Non-controlling interest percentage of profit/losses 30.6 % Net loss attributable to the non-controlling interest $ (1,696 ) Net loss $ (1,953 ) Average Non-controlling interest percentage of profit/losses 29.9 % Net loss attributable to the non-controlling interest $ (584 ) Net loss $ (26,272 ) Average Non-controlling interest percentage of profit/losses 23.9 % Net loss attributable to the non-controlling interest $ (6,282 )
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, 2021 (000’s): Balance, December 31, 2020 $ 802 Allocation of equity to non-controlling interest due to equity-based compensation issued 220 Net loss attributable to non-controlling interest (584 ) Balance, September 30, 2021 $ 438

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Information concerning the operations of the Company’s reportable segments is as follows: BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Revenue: Product sales $ 100 $ - $ - $ 100 Service 8 - - 8 Total revenue 108 - - 108 Cost of goods sold 38 - - 38 Gross profit 70 - - 70 Operating expenses: Research and development 1,311 4 - 1,315 General and administrative 5,975 529 1 6,505 Depreciation and amortization 50 1 - 51 Total operating expenses 7,336 534 1 7,871 Loss from operations (7,266 ) (534 ) (1 ) (7,801 ) Other income: Interest income and other income, net 1 - - 1 Gain on settlement of debt - 553 - 553 Net loss $ (7,265 ) $ 19 $ (1 ) $ (7,247 ) BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 698 $ 4,183 $ 30 $ 4,911 General and administrative 6,807 1,358 - 8,165 Depreciation and amortization 24 - - 24 Total operating expenses 7,529 5,541 30 13,100 Loss from operations (7,529 ) (5,541 ) (30 ) (13,100 ) Other income: Interest income and other income, net 2 - - 2 Net loss $ (7,527 ) $ (5,541 ) $ (30 ) $ (13,098 ) BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Revenue: Product sales $ 414 $ - $ - $ 414 Service 19 - - 19 Total revenue 433 - - 433 Cost of goods sold 199 - - 199 Gross profit 234 - - 234 Operating expenses: Research and development 4,042 206 - 4,248 General and administrative 17,954 2,297 5 20,256 Depreciation and amortization 139 3 - 142 Total operating expenses 22,135 2,506 5 24,646 Loss from operations (21,901 ) (2,506 ) (5 ) (24,412 ) Other income: Interest income and other income, net 2 - - 2 Gain on settlement of debt - 553 - 553 Net loss $ (21,899 ) $ (1,953 ) $ (5 ) $ (23,857 ) BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Operating expenses: Research and development $ 3,112 $ 12,414 $ 30 $ 15,556 General and administrative 18,756 13,873 - 32,629 Depreciation and amortization 66 - 1 67 Total operating expenses 21,934 26,287 31 48,252 Loss from operations (21,934 ) (26,287 ) (31 ) (48,252 ) Other income (expense): Interest income and other income, net 30 15 - 45 Loss on foreign currency translation - (1 ) - (1 ) Net loss $ (21,904 ) $ (26,273 ) $ (31 ) $ (48,208 ) BioSig Technologies, Inc. ViralClear Pharmaceuticals, Inc. NeuroClear Technologies, Inc. Total Cash $ 15,138 $ 2,397 $ - $ 17,535 Accounts receivable 100 - - 100 Inventory 1,881 - - 1,881 Employee advances 50 - - 50 Other current assets 431 2 - 433 Total operating assets 17,600 2,399 - 19,999 Property and equipment, net 551 6 - 557 Right-to-use assets, net 693 - - 693 Other assets 424 - - 424 Total assets $ 19,268 $ 2,405 $ - $ 21,673

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) - Viral Clear [Member] $ in Millions	24 Months Ended
	Dec. 31, 2020USD ($)shares
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	1,965,240
Stock Issued During Period, Value, New Issues (in Dollars) | $	$ 15.6
Stockholders' Equity, Other Shares	894,869
Equity Method Investment, Ownership Percentage	68.44%

MANAGEMENT_S LIQUIDITY PLANS (D

MANAGEMENT’S LIQUIDITY PLANS (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital (Deficit)	$ 17,400
Proceeds from Issuance or Sale of Equity	9,000
Proceeds from the exercise options and warrants	1,300
Cash and Cash Equivalents, at Carrying Value	$ 17,535	$ 28,268	$ 32,748	$ 12,108

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)			$ 0	$ 0
Cash, Uninsured Amount	$ 17,000,000		17,000,000		$ 27,800,000
Inventory, Net	1,881,007		1,881,007		$ 768,319
Research and Development Expense	1,315,000	$ 4,911,000	4,248,000	15,556,000
Amortization	$ 4,751	$ 4,752	$ 14,254	$ 14,254
Viral Clear [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	68.44%		68.44%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	31.56%		31.56%
Patents [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life			20 years
Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			3 years
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			5 years
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	93.00%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer One [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			69.00%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Two [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			31.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			100.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Disaggregation of Revenue - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Balance	$ 45	$ 0
Consideration Received	478
Recognized in Revenue	(433)
Product [Member]
Disaggregation of Revenue [Line Items]
Balance	0	0
Consideration Received	414
Recognized in Revenue	(414)
Service [Member]
Disaggregation of Revenue [Line Items]
Balance	45	$ 0
Consideration Received	64
Recognized in Revenue	$ (19)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Deferred Revenue, by Arrangement, Disclosure - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Deferred Revenue, by Arrangement, Disclosure [Abstract]
Deferred revenue-current	$ 32	$ 0
Deferred revenue-noncurrent	13	0
Total deferred revenue	$ 45	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	5,102,824	5,327,152
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	4,037,122	3,509,956
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	818,910	1,604,668
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	182,500	168,334
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	64,292	44,194

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
PROPERTY AND EQUIPMENT (Details) [Line Items]
Depreciation	$ 46,205	$ 19,117	$ 128,152	$ 52,838
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 ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 835	$ 439
Less accumulated depreciation	(278)	(150)
Property and equipment, net	557	289
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	377	234
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	83	75
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	153	34
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	145	96
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 77	$ 0

RIGHT TO USE ASSETS AND LEASE_3

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details)	Aug. 03, 2021USD ($)ft²	Aug. 02, 2021USD ($)ft²	Feb. 10, 2021USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense	$ 37,625		$ 63,076	$ 120,127	$ 124,437	$ 365,366	$ 370,656
Operating Lease, Decrease in Monthly Rental			16,289
Increase (Decrease) in Security Deposits			(5,448)
Security Deposit	14,232		27,404
Operating Lease, Right-of-Use Asset, Amortization Expense	36,756	$ 10,247	60,881			334,000	$ 342,000
Operating Lease, Right-of-Use Asset	$ 492,876		217,903	693,000		693,000		$ 306,000
Operating Lease, Liability		$ 89,629	217,903	$ 700,000		$ 700,000		$ 314,000
Area of Real Estate Property (in Square Feet) | ft²	6,590	1,400
Lessee, Operating Lease, Renewal Term		2 years
Increase (Decrease) in Operating Lease Liability	$ 868	$ (10,400)
Lessee, Operating Lease, Discount Rate	6.50%	6.50%
Building [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Number of Leases						5
Lease Expiration Date						Dec. 31, 2024
Minimum [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense	$ 14,828	$ 3,513	$ 13,702
Minimum [Member] | Year Two [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense		$ 3,618
Minimum [Member] | Building [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense						$ 17,315

RIGHT TO USE ASSETS AND LEASE_4

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Right to Use Asset - USD ($)	Sep. 30, 2021	Aug. 03, 2021	Feb. 10, 2021	Dec. 31, 2020
Right to Use Asset [Abstract]
Right to use assets, net	$ 803,000			$ 1,087,000
Less accumulated depreciation	(110,000)			(781,000)
Right to use assets, net	$ 693,000	$ 492,876	$ 217,903	$ 306,000

RIGHT TO USE ASSETS AND LEASE_5

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($)	Sep. 30, 2021	Aug. 02, 2021	Feb. 10, 2021	Dec. 31, 2020
Lease, Cost [Abstract]
Lease liability	$ 700,000	$ 89,629	$ 217,903	$ 314,000
Less: short term portion	(291,000)			(313,000)
Long term portion	$ 409,000			$ 1,000

RIGHT TO USE ASSETS AND LEASE_6

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)	Sep. 30, 2021	Aug. 02, 2021	Feb. 10, 2021	Dec. 31, 2020
Lessee, Operating Lease, Liability, Maturity [Abstract]
Remainder of 2021	$ 52,000
Year ended December 31, 2022	304,000
Year ended December 31, 2023	220,000
Year ended December 31, 2024	191,000
Total	767,000
Less: Present value discount	(67,000)
Lease liability	$ 700,000	$ 89,629	$ 217,903	$ 314,000

RIGHT TO USE ASSETS AND LEASE_7

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Lease, Cost [Abstract]
Operating lease expense	$ 105	$ 115	$ 334	$ 342
Short-term lease expense	15	9	31	28
Variable lease expense			0	1
Total	$ 120	$ 124	$ 365	$ 371

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Sep. 30, 2021	Sep. 23, 2021	Dec. 31, 2020
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Accrued accounting and legal	$ 163,000		$ 177,000
Accrued reimbursements and travel	47,000		56,000
Accrued consulting	84,000		256,000
Accrued research and development expenses	221,000		3,127,000
Accrued product purchases	68,000		30,000
Accrued marketing	49,000		0
Accrued office and other	25,000		127,000
Accrued payroll	499,000		936,000
Accrued settlement related to arbitration	1,013,000	$ 1,000,000	13,000
	$ 2,169,000		$ 4,722,000

SERIES C 9% CONVERTIBLE PREFE_2

SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	Jul. 14, 2020	Jan. 09, 2013	Sep. 30, 2021	Jul. 07, 2021	Jul. 02, 2021	Apr. 30, 2021	Dec. 31, 2020	Nov. 20, 2019
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 expired on July 13, 2021, unless terminated earlier by our board of directors
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 4.8	$ 4.8	$ 2.98	$ 3.75	$ 6.16
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.
Temporary Equity, Shares Issued			105				105
Temporary Equity, Shares Outstanding			105				105
Dividends Payable			$ 79,285				$ 72,517

STOCKHOLDER EQUITY (Details)

STOCKHOLDER EQUITY (Details) - USD ($)	Jul. 07, 2021	Jul. 02, 2021	Jul. 01, 2021	Jan. 05, 2021	Aug. 28, 2020	Jul. 14, 2020	Jan. 09, 2013	Feb. 16, 2021	Jan. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Apr. 30, 2021	Dec. 31, 2019	Nov. 20, 2019
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
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 expired 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
Common Stock, Shares, Issued										35,254,860						30,764,792	35,254,860
Stock Issued During Period, Shares, Issued for Services									658,868								853,271
Stock Issued During Period, Value, Issued for Services (in Dollars)									$ 2,658,224	$ 1,354,000	$ 140,000	$ 1,777,000	$ 3,443,000	$ 108,000			$ 3,271,340
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			550,000														9,375
Proceeds from Stock Options Exercised (in Dollars)																	$ 28,000	$ 2,722,000
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture				450,000													216,834
Stock Issued During Period, Shares, New Issues								251,720
Common Stock, Par or Stated Value Per Share (in Dollars per share)										$ 0.001						$ 0.001	$ 0.001
Proceeds from Issuance or Sale of Equity (in Dollars)																	$ 9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																	917,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)																	$ 3.39
Class of Warrant or Rights, Granted	125,000																125,000
Warrants and Rights Outstanding, Term		5 years																			8 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 4.8	$ 4.8														$ 3.75			$ 2.98		$ 6.16
At the Market Offering (in Dollars)					$ 45,000,000
Commission Rate																3.00%
Stock Issued During Period, Value, New Issues (in Dollars)								$ 1,300,135		$ 9,005,000			1,002,000	$ 16,162,000	$ 9,052,000
Payments of Stock Issuance Costs (in Dollars)								$ 40,365		$ 995,000			$ 182,000
Exercise of Options [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period																	9,375
Proceeds from Stock Options Exercised (in Dollars)																	$ 27,750
Underwriting Agreement [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		2,500,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001
Shares Issued, Price Per Share (in Dollars per share)		$ 4
Proceeds from Issuance or Sale of Equity (in Dollars)		$ 9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		375,000
Offering, Option to Underwriters		5.00%
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$ 3.68
Class of Warrant or Rights, Granted		125,000
Underwriting Agreement [Member] | Share-based Payment Arrangement, Option [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Offering, Option to Underwriters		15.00%
Series A Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized										200						200	200
Series B Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized										600						600	600
Series C Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, 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
Series D Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized										1,400						1,400	1,400
Series E Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized										1,000						1,000	1,000
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, Shares Authorized						200,000,000				200,000						200,000	200,000

OPTIONS, RESTRICTED STOCK UNI_3

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details)	Sep. 17, 2021$ / sharesshares	Aug. 31, 2021$ / sharesshares	Aug. 14, 2021shares	Aug. 03, 2021$ / sharesshares	Jul. 07, 2021$ / sharesshares	Jul. 01, 2021shares	Jun. 30, 2021USD ($)shares	Jun. 28, 2021USD ($)shares	Jun. 01, 2021USD ($)shares	May 18, 2021$ / sharesshares	Apr. 13, 2021$ / sharesshares	Apr. 09, 2021$ / sharesshares	Mar. 08, 2021shares	Feb. 16, 2021$ / sharesshares	Jan. 12, 2021$ / sharesshares	Jan. 04, 2021shares	Sep. 24, 2019	Mar. 14, 2019shares	Oct. 19, 2012shares	Sep. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)	Jul. 02, 2021$ / shares	Apr. 30, 2021$ / shares	Dec. 31, 2020$ / shares	Nov. 20, 2019$ / shares
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 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, Number of Shares Available for Grant (in Shares)																				2,330,750			2,330,750
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period																	10 years
Options Modified (in Shares)							221,240	145,000
APIC, Share-based Payment Arrangement, Option, Increase for Cost Recognition | $							$ 111,402	$ 182,514													$ 321,000
Share-based Payment Arrangement, Noncash Expense | $																								$ 1,300,000
Class of Warrant or Rights, Granted (in Shares)					125,000																		125,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares					$ 4.8																				$ 4.8	$ 2.98	$ 3.75	$ 6.16
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in Shares)							50,000		30,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $							$ 232,375		$ 109,725
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)			50,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)																							917,000
Stock Issued During Period, Shares, Other (in Shares)						206,250
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)						550,000																	9,375
Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)																							550,000
Director [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Options Modified (in Shares)							25,000
APIC, Share-based Payment Arrangement, Option, Increase for Cost Recognition | $							$ 26,577
Share-based Payment Arrangement, Option [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)																				3,606,901			3,606,901
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares)	40,000	47,500		75,000											387,500
Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares	$ 2.99	$ 2.98		$ 3.61											$ 4.23
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years	10 years		10 years											10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	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	immediate vesting		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										one-third vesting on the one year anniversary and two-thirds vesting quarterly thereafter beginning February 16, 2022 for two years	one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning January 12, 2022 for two years
Number of Employees	2	3		3
Share-based Payment Arrangement, Option [Member] | Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Payment Arrangement, Noncash Expense | $																				$ 36,521		$ 242,703	$ 109,562	5,836,855
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $																				219,124			219,124
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 quarterly for one year													105,000 vesting one-third on the one-year anniversary and two-thirds vesting quarterly thereafter beginning January 4, 2022 for two years and with 115,000 vesting quarterly for one year
Share-based Payment Arrangement, Noncash Expense | $																				63,266		174,945	$ 773,381	1,005,243
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted (in Shares)													31,000			220,000							301,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in Shares)																							216,834
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $																				463,317			$ 463,317
Restricted Stock Units (RSUs) [Member] | Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Payment Arrangement, Noncash Expense | $																				87,865		485,352	508,896	5,445,346
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $																				$ 372,093			$ 372,093
Services Provided [Member] | 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, Net of Forfeitures (in Shares)										150,000	25,000	90,000		102,000
Share-based Compensation Arrangement by Share-basd Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares										$ 3.2	$ 4.42	$ 4.38		$ 4.97
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period										10 years	10 years	10 years		10 years
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 May 18, 2022 for two years	one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning April 13, 2022 for two years	one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning April 9, 2022 for two years
2012 Equity Incentive Plan [Member] | Officers, Directors and Key Consultants [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares)																							917,000
2012 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)																			14,474,450
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 Price (in Dollars per share) | $ / shares																				$ 2.98			$ 2.98
Share-based Payment Arrangement, Noncash Expense | $																				$ 759,931		$ 483,110	$ 1,950,623	$ 4,734,983
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $																				$ 3,720,260			$ 3,720,260
2012 Equity Incentive Plan [Member] | Maximum [Member] | Share-based Payment Arrangement, Option [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																			10 years
Options at $5.66 [Member] | 2012 Equity Incentive Plan [Member] | Services Provided [Member] | 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 (in Shares)																		4,000,000

OPTIONS, RESTRICTED STOCK UNI_4

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	4,037,122	3,568,497
Options Outstanding, Weighted Average Remaining Life	6 years 6 months	7 years
Options Exercisable, Number of Options	2,765,925
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)	$ 2.51
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)	$ 5
Options Outstanding, Number of Options	2,539,757
Options Outstanding, Weighted Average Remaining Life	7 years 2 months 12 days
Options Exercisable, Number of Options	1,579,427
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)	$ 5.01
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)	$ 7.5
Options Outstanding, Number of Options	1,229,032
Options Outstanding, Weighted Average Remaining Life	4 years 8 months 12 days
Options Exercisable, Number of Options	997,757
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)	$ 7.51
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)	$ 10
Options Outstanding, Number of Options	203,333
Options Outstanding, Weighted Average Remaining Life	8 years
Options Exercisable, Number of Options	138,326
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)	$ 10.01
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)	$ 12.5
Options Outstanding, Number of Options	65,000
Options Outstanding, Weighted Average Remaining Life	8 years 7 months 6 days
Options Exercisable, Number of Options	50,415
Options at $5.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)	$ 5
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)	$ 5
Options Outstanding, Number of Options	125,000
Options Outstanding, Weighted Average Remaining Life	6 years 1 month 13 days
Options Exercisable, Number of Options	74,998

OPTIONS, RESTRICTED STOCK UNI_5

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	Jul. 01, 2021	Sep. 30, 2021	Dec. 31, 2020
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Outstanding, Shares (in Shares)		4,037,122	3,568,497
Options Outstanding, Weighted-Average Exercise Price		$ 5.2	$ 5.59
Options Outstanding, Weighted-Average Remaining Contractual Term		6 years 6 months	7 years
Options Outstanding, Aggregate Intrinsic Value		$ 938	$ 110,961
Options Exercisable, Shares (in Shares)		2,765,925
Options Exercisable, Weighted-Average Exercise Price		$ 5.35
Options Exercisable, Weighted-Average Remaining Contractual Term		5 years 3 months 18 days
Options Exercisable, Aggregate Intrinsic Value (in Dollars)		$ 563
Options Granted, Shares (in Shares)		917,000
Options Granted, Weighted-Average Exercise Price		$ 3.39
Options Granted, Weighted-Average Remaining Contractual Term		10 years
Options Exercised, Shares (in Shares)	(550,000)	(9,375)
Options Exercised, Weighted-Average Exercise Price		$ 2.96
Options Canceled, Shares (in Shares)		(439,000)
Options Canceled, Weighted-Average Exercise Price		$ 6.68

OPTIONS, RESTRICTED STOCK UNI_6

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions - $ / shares	Jun. 28, 2021	Sep. 30, 2021
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0.00%
Share-based Payment Arrangement, Option [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)		$ 3.39
Modified Options [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield		0.00%
Stock price volatility	88.57%	88.59%
Modified Options [Member] | Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield		0.00%
Stock price volatility		88.59%
Minimum [Member] | Share-based Payment Arrangement, Option [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility		83.70%
Expected life		5 years
Minimum [Member] | Modified Options [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Expected life	3 months	7 months 2 days
Minimum [Member] | Modified Options [Member] | Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Expected life		1 year 3 months
Maximum [Member] | Share-based Payment Arrangement, Option [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Stock price volatility		95.98%
Expected life		6 years
Maximum [Member] | Modified Options [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Expected life	2 years	3 years
Maximum [Member] | Modified Options [Member] | Viral Clear [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Expected life		3 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, 2021	Jul. 07, 2021	Jul. 02, 2021	Apr. 30, 2021	Dec. 31, 2020	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)		$ 4.8	$ 4.8	$ 2.98	$ 3.75	$ 6.16
Number of Warrants Outstanding	818,910				1,446,200
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)	$ 4.8
Number of Warrants Outstanding	250,000
Expiration Date, Warrants	February 2025 to July 2026
Warrants at $6.16 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Exercise Price, Warrants (in Dollars per share)	$ 6.16					$ 6.16
Number of Warrants Outstanding	568,910
Expiration Date, Warrants	November 2027

OPTIONS, RESTRICTED STOCK UNI_8

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - USD ($)	Jul. 07, 2021	Sep. 30, 2021	Dec. 31, 2020
Schedule of Stockholders' Equity Note, Warrants or Rights [Abstract]
Warrants Outstanding, Shares		818,910	1,446,200
Warrants Outstanding, Weighted-Average Exercise Price		$ 5.74	$ 5.44
Warrants Outstanding, Weighted-Average Remaining Contractual Term		5 years 6 months	3 years 3 months 18 days
Warrants Outstanding, Aggregate Intrinsic Value			$ 1,500
Warrants Vested and expected to vest, Shares		818,910
Warrants Vested and expected to vest, Weighted-Average Exercise Price		$ 5.74
Warrants Vested and expected to vest, Weighted-Average Remaining Contractual Term		5 years 6 months
Warrants Exercisable, Shares		818,910
Warrants Exercisable, Weighted-Average Exercise Price		$ 5.74
Warrants Exercisable, Weighted-Average Remaining Contractual Term		5 years 6 months
Warrants Granted, Shares	125,000	125,000
Warrants Granted, Weighted-Average Exercise Price		$ 4.8
Warrants Granted, Weighted-Average Remaining Contractual Term		5 years
Warrants Canceled, Shares		(752,290)
Warrants Canceled, Weighted-Average Exercise Price		$ 5

OPTIONS, RESTRICTED STOCK UNI_9

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity - shares	Jun. 30, 2021	Jun. 01, 2021	Mar. 08, 2021	Jan. 04, 2021	Sep. 30, 2021
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares Vested	(50,000)	(30,000)
Restricted shares issued					1,298,000
Restricted Stock Units (RSUs) [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares issued					218,334
Unvested restricted shares					182,500
Restricted shares Granted			31,000	220,000	301,000
Restricted shares Vested					(216,834)
					(120,000)
Restricted shares issued					182,500
Restricted Stock [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares issued					1,420,716
Vested restricted shares					658,000
Unvested restricted shares					640,000
Restricted shares Vested					(40,000)
					(82,716)
Restricted shares issued					1,298,000

OPTIONS, RESTRICTED STOCK UN_10

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Share-based Payment Arrangement, Option, Activity - Viral Clear [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Share-based Payment Arrangement, Option, Activity [Line Items]
Options Outstanding, Shares		1,527,666
Options Outstanding, Weighted-Average Exercise Price		$ 5
Options Outstanding, Weighted-Average Remaining Contractual Term	7 years 4 months 24 days	3 years 11 months 15 days
Exercisable at December 31, 2020	74,998
Exercisable at December 31, 2020	$ 5
Exercisable at December 31, 2020	6 years 7 months 13 days
Exercised, Shares	(550,000)
Exercised	$ 5
Forfeited/expired, Shares	(852,666)
Forfeited/expired, Weighted-Average Exercise Price	$ 5
Options Outstanding, Shares	125,000
Options Outstanding, Weighted-Average Exercise Price	$ 5

OPTIONS, RESTRICTED STOCK UN_11

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range - Viral Clear [Member]	9 Months Ended
	Sep. 30, 2021$ / sharesshares
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range [Line Items]
Number Outstanding	480,347
Warrants at $5.00 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 5
Number Outstanding	473,772
Expiration Date	November 2027
Warrants $10.00 [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share) | $ / shares	$ 10
Number Outstanding	6,575
Expiration Date	May 2025

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details)	Sep. 30, 2021	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Equity Method Investment, Ownership Percentage	68.44%	70.21%

NON-CONTROLLING INTEREST (Det_2

NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest - Viral Clear [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest [Line Items]
Net loss	$ 19	$ (1,953)	$ (5,540)	$ (26,272)
Average Non-controlling interest percentage of profit/losses	31.60%	29.90%	30.60%	23.90%
Net loss attributable to the non-controlling interest	$ 6	$ (584)	$ (1,696)	$ (6,282)

NON-CONTROLLING INTEREST (Det_3

NON-CONTROLLING INTEREST (Details) - Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Abstract]
Balance			$ 802
Allocation of equity to non-controlling interest due to equity-based compensation issued			220
Net loss attributable to non-controlling interest	$ 6	$ (1,696)	(584)	$ (6,282)
Balance	$ 438		$ 438

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)

Sep. 23, 2021

Jul. 07, 2021

Nov. 20, 2019

Mar. 15, 2017

Jun. 30, 2021

Sep. 30, 2021

Sep. 30, 2020

Sep. 30, 2021

Sep. 30, 2020

Jul. 02, 2021

Apr. 30, 2021

Dec. 31, 2020

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Agreement Term

10 years

Royalty Percentage of Net Sales

10.00%

Warrants and Rights Outstanding, Term

8 years

5 years

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

$ 4.8

$ 6.16

$ 4.8

$ 2.98

$ 3.75

Other Commitment

$ 50,000

Royalty Guarantees, Commitments, Amount

$ 700,000

Payments for Royalties

$ 75,000

Class of Warrant or Rights, Granted (in Shares)

125,000

125,000

Defined Contribution Plan, Cost

$ 61,313

$ 49,342

$ 189,740

$ 131,025

Long-term Purchase Commitment, Amount

1,959,546

Settlement Liabilities, Current

$ 1,000,000

$ 1,013,000

$ 1,013,000

$ 13,000

Gain (Loss) Related to Litigation Settlement

553,000

Payment Due September 30, 2021 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Payments for Legal Settlements

400,000

Payment Due December 31, 2021 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Payments for Legal Settlements

300,000

Payment Due March31, 2022 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Payments for Legal Settlements

$ 300,000

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

$ 6.16

$ 6.16

Warrants at $5.00 [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Warrants and Rights Outstanding, Term

8 years

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

$ 5

Class of Warrant or Rights, Granted (in Shares)

473,772

Minimum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Percentage of Net Sales

1.00%

Minimum [Member] | Employee Agreement [Member] | Chief Executive Officer [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Guarantees, Commitments, Amount

$ 625,000,000,000

Minimum [Member] | Employee Agreement [Member] | Chief Executive Officer [Member] | Annual Salary [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Other Commitment

25,000

Maximum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Percentage of Net Sales

2.00%

Tools Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Other Commitment

$ 100,000

Payments for Royalties

$ 75,000

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details)	9 Months Ended
	Sep. 30, 2021
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, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Aug. 03, 2021	Feb. 10, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 108,000	$ 0	$ 433,000	$ 0
Cost of goods sold	38,000	0	199,000	0
Gross profit	70,000	0	234,000	0
Research and development	1,315,000	4,911,000	4,248,000	15,556,000
General and administrative	6,505,000	8,165,000	20,256,000	32,629,000
Depreciation and amortization	51,000	24,000	142,000	67,000
Total operating expenses	7,871,000	13,100,000	24,646,000	48,252,000
Loss from operations	(7,801,000)	(13,100,000)	(24,412,000)	(48,252,000)
Interest income and other income, net	1,000	2,000	2,000	45,000
Loss on foreign currency translation	0	0	0	(1,000)
Gain on settlement of debt	553,000	0	553,000	0
Net loss	(7,247,000)	(13,098,000)	(23,857,000)	(48,208,000)
Cash	17,535,000		17,535,000				$ 28,268,000
Accounts receivable	100,000		100,000				0
Inventory	1,881,007		1,881,007				768,319
Employee advances	50,000		50,000				0
Other current assets	433,000		433,000
Total current assets	19,999,000		19,999,000				29,337,000
Property and equipment, net	557,000		557,000
Right-to-use assets, net	693,000		693,000		$ 492,876	$ 217,903	306,000
Other assets	424,000		424,000
Total assets	21,673,000		21,673,000				$ 30,386,000
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue	108,000		433,000
Cost of goods sold	38,000		199,000
Gross profit	70,000		234,000
Research and development	1,311,000	698,000	4,042,000	3,112,000
General and administrative	5,975,000	6,807,000	17,954,000	18,756,000
Depreciation and amortization	50,000	24,000	139,000	66,000
Total operating expenses	7,336,000	7,529,000	22,135,000	21,934,000
Loss from operations	(7,266,000)	(7,529,000)	(21,901,000)	(21,934,000)
Interest income and other income, net	1,000	2,000	2,000	30,000
Loss on foreign currency translation				0
Gain on settlement of debt	0		0
Net loss	(7,265,000)	(7,527,000)	(21,899,000)	(21,904,000)
Cash	15,138,000		15,138,000
Accounts receivable	100,000		100,000
Inventory	1,881,000		1,881,000
Employee advances	50,000		50,000
Other current assets	431,000		431,000
Total current assets	17,600,000		17,600,000
Property and equipment, net	551,000		551,000
Right-to-use assets, net	693,000		693,000
Other assets	424,000		424,000
Total assets	19,268,000		19,268,000
Viral Clear [Member]
Segment Reporting Information [Line Items]
Revenue	0		0
Cost of goods sold	0		0
Gross profit	0		0
Research and development	4,000	4,183,000	206,000	12,414,000
General and administrative	529,000	1,358,000	2,297,000	13,873,000
Depreciation and amortization	1,000	0	3,000	0
Total operating expenses	534,000	5,541,000	2,506,000	26,287,000
Loss from operations	(534,000)	(5,541,000)	(2,506,000)	(26,287,000)
Interest income and other income, net	0	0	0	15,000
Loss on foreign currency translation				(1,000)
Gain on settlement of debt	553,000		553,000
Net loss	19,000	(5,541,000)	(1,953,000)	(26,273,000)
Cash	2,397,000		2,397,000
Accounts receivable	0		0
Inventory	0		0
Employee advances	0		0
Other current assets	2,000		2,000
Total current assets	2,399,000		2,399,000
Property and equipment, net	6,000		6,000
Right-to-use assets, net	0		0
Other assets	0		0
Total assets	2,405,000		2,405,000
NeuroClear Technologies, Inc ("NeuroClear") [Member]
Segment Reporting Information [Line Items]
Revenue	0		0
Cost of goods sold	0		0
Gross profit	0		0
Research and development	0	30,000	0	30,000
General and administrative	1,000	0	5,000	0
Depreciation and amortization	0	0	0	1,000
Total operating expenses	1,000	30,000	5,000	31,000
Loss from operations	(1,000)	(30,000)	(5,000)	(31,000)
Interest income and other income, net	0	0	0	0
Loss on foreign currency translation				0
Gain on settlement of debt	0		0
Net loss	(1,000)	(30,000)	(5,000)	(31,000)
Cash	0		0
Accounts receivable	0		0
Inventory	0		0
Employee advances	0		0
Other current assets	0		0
Total current assets	0		0
Property and equipment, net	0		0
Right-to-use assets, net	0		0
Other assets	0		0
Total assets	0		0
Product [Member]
Segment Reporting Information [Line Items]
Revenue	100,000	0	414,000	0
Product [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue	100,000		414,000
Product [Member] | Viral Clear [Member]
Segment Reporting Information [Line Items]
Revenue	0		0
Product [Member] | NeuroClear Technologies, Inc ("NeuroClear") [Member]
Segment Reporting Information [Line Items]
Revenue	0		0
Service [Member]
Segment Reporting Information [Line Items]
Revenue	8,000	$ 0	19,000	$ 0
Service [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue	8,000		19,000
Service [Member] | Viral Clear [Member]
Segment Reporting Information [Line Items]
Revenue	0		0
Service [Member] | NeuroClear Technologies, Inc ("NeuroClear") [Member]
Segment Reporting Information [Line Items]
Revenue	$ 0		$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jan. 05, 2021	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Due to Related Parties, Current		$ 80,000	$ 317,000
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture (in Shares)	450,000	216,834

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - $ / shares	Oct. 29, 2021	Oct. 04, 2021
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities		28,750
Stock Issued During Period, Shares, Issued for Services	27,017
Share-based Payment Arrangement, Option [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		50,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$ 2.98
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		50% vesting at date of grant and 50% vesting on the first anniversary of his appointment date, September 20, 2022