BioSig (BSGM) 10-K 31 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 30, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	BIOSIG TECHNOLOGIES, INC.
Trading Symbol	BSGM
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		66,857,687
Entity Public Float			$ 28,093,855
Amendment Flag	false
Entity Central Index Key	0001530766
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Transition Report	false
Document Annual Report	true
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
Auditor Firm ID	711
Auditor Name	Friedman LLP
Auditor Location	Marlton, New Jersey

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 357,000	$ 11,659,000
Accounts receivable	9,000	0
Inventory, short term	336,000	1,881,000
Net investment in leases, short term	101,000	0
Prepaid expenses and vendor deposits	325,000	354,000
Total current assets	1,128,000	13,894,000
Property and equipment, net	665,000	652,000
Right-to-use assets, net	705,000	604,000
Other assets:
Inventory, long term	1,141,000	0
Net investment in leases, long term	120,000	0
Patents, net	307,000	326,000
Other assets	44,000	43,000
Total assets	4,110,000	15,519,000
Current liabilities:
Accounts payable and accrued expenses, including $317 and $40 to related parties as of December 31, 2020 and 2019, respectively	2,852,000	2,179,000
Deferred revenue, short term	5,000	32,000
Dividends payable	91,000	82,000
Lease liability, short term	313,000	283,000
Total current liabilities	3,261,000	2,576,000
Deferred revenue, long term	0	5,000
Lease liability, long term	452,000	373,000
Total long-term liabilities	452,000	378,000
Total liabilities	3,713,000	2,954,000
Convertible Preferred Stock	105,000	105,000
Equity:
Preferred stock	0	0
Common stock, $0.001 par value, authorized 200,000,000 shares, 30,764,792 and 23,323,087 issued and outstanding as of December 31, 2020 and 2019, respectively	55,000	36,000
Additional paid in capital	216,232,000	201,127,000
Accumulated deficit	(215,974,000)	(188,922,000)
Total stockholders' equity (deficit)	313,000	12,241,000
Non-controlling interest	(21,000)	219,000
Total equity	292,000	12,460,000
Total liabilities and stockholders' equity (deficit)	$ 4,110,000	$ 15,519,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts payable and accrued expenses, related parties (in Dollars)	$ 120	$ 86
Preferred Stock, shares issued	105	105
Preferred Stock, shares outstanding	105	105
Preferred Stock, liquidation preference (in Dollars)	$ 105	$ 105
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	54,610,638	35,567,180
Common stock, shares outstanding	54,610,638	35,567,180
Series A Preferred Stock [Member]
Preferred stock, shares authorized	200	200
Series B Preferred Stock [Member]
Preferred stock, shares authorized	600	600
Series C Preferred Stock [Member]
Preferred Stock, shares issued	105
Preferred Stock, shares outstanding	105
Preferred stock, shares authorized	4,200	4,200
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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Revenue	$ 286	$ 441
Cost of goods sold	57	199
Gross profit	229	242
Operating expenses:
Research and development	5,821	5,602
General and administrative	21,380	27,853
Depreciation and amortization	293	198
Total operating expenses	27,494	33,653
Loss from operations	(27,265)	(33,411)
Other income (expense):
Interest income, net	3	2
Gain on settlement of debt	0	553
Loss before income taxes	(27,262)	(32,856)
Income taxes (benefit)	0	0
Net loss	(27,262)	(32,856)
Non-controlling interest	210	939
Net loss attributable to BioSig Technologies, Inc.	(27,052)	(31,917)
Preferred stock dividend	(9)	(9)
Preferred stock deemed dividend	(210)	0
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (27,271)	$ (31,926)
Net loss per common share, basic and diluted (in Dollars per share)	$ (0.64)	$ (0.95)
Weighted average number of common shares outstanding, basic and diluted (in Shares)	42,632,595	33,511,941
Product [Member]
Revenue:
Revenue	$ 254	$ 414
Service [Member]
Revenue:
Revenue	$ 32	$ 27

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	At-the-Market Offering [Member] Series D Preferred Stock [Member] Common Stock [Member]	At-the-Market Offering [Member] Series E Preferred Stock [Member] Additional Paid-in Capital [Member]	At-the-Market Offering [Member]	Accounts Payable [Member] Series D Preferred Stock [Member] Common Stock [Member]	Accounts Payable [Member] Series E Preferred Stock [Member] Additional Paid-in Capital [Member]	Accounts Payable [Member]	Series D Preferred Stock [Member] Common Stock [Member]	Series E Preferred Stock [Member] Additional Paid-in Capital [Member]	Series E Preferred Stock [Member] Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
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
Common stock issued for services							$ 1,000	3,974,000			3,975,000
Common stock issued for services (in Shares)							1,124,341
Common stock issued upon exercise of options								28,000			$ 28,000
Common stock issued upon exercise of options (in Shares)							9,375				9,375
Sale of common stock and warrants, net transactional costs							$ 3,000	9,001,000			$ 9,004,000
Sale of common stock and warrants, net transactional costs (in Shares)							2,500,000
Sale of common stock under At-the-market offering, net of transaction expenses		$ 1,300,000	$ 1,300,000
Sale of common stock under At-the-market offering, net of transaction expenses (in Shares)	251,720
Change in fair value of modified options								313,000		8,000	321,000
Stock based compensation							$ 1,000	5,176,000		348,000	5,525,000
Stock based compensation (in Shares)							916,952
Preferred stock dividend								(9,000)			(9,000)
Net loss									(31,917,000)	(939,000)	(32,856,000)
Balance at Dec. 31, 2021							$ 36,000	201,127,000	(188,922,000)	219,000	$ 12,460,000
Balance (in Shares) at Dec. 31, 2021							35,567,180				35,567,180
Common stock issued for services							$ 2,000	2,107,000			$ 2,109,000
Common stock issued for services (in Shares)							1,930,000
Sale of common stock and warrants, net transactional costs							$ 13,000	8,270,000			8,283,000
Sale of common stock and warrants, net transactional costs (in Shares)							12,657,864
Sale of common stock under At-the-market offering, net of transaction expenses	$ 3,000	$ 2,067,000	$ 2,070,000
Sale of common stock under At-the-market offering, net of transaction expenses (in Shares)	3,084,791
Common stock issued upon exercise of warrants							$ 1,000	217,000			$ 218,000
Common stock issued upon exercise of warrants (in Shares)							873,000				873,000
Common stock issued in settlement of debt					$ 105,000	$ 105,000		(292,000)		292,000
Common stock issued in settlement of debt (in Shares)				238,638		238,638
Change in fair value of modified options								15,000			$ 15,000
Stock based compensation								2,625,000		(322,000)	2,303,000
Stock based compensation (in Shares)							259,165
Accretion of deemed preferred stock dividend								210,000			210,000
Deemed preferred stock dividend								(210,000)			(210,000)
Preferred stock dividend								(9,000)			(9,000)
Net loss									(27,052,000)	(210,000)	(27,262,000)
Balance at Dec. 31, 2022							$ 55,000	$ 216,232,000	$ (215,974,000)	$ (21,000)	$ 292,000
Balance (in Shares) at Dec. 31, 2022							54,610,638				54,610,638

CONSOLIDATED STATEMENT OF STO_2

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Options, per share (in Dollars per share)		$ 2.96
Sale of common stock, transactional costs	$ 528,000	$ 995,000
Common stock issued upon exercise of warrants per share (in Dollars per share)	$ 0.25
Series D Preferred Stock [Member] | Common Stock [Member]
Options, per share (in Dollars per share)		$ 2.96
At-the-Market Offering [Member]
Sale of common stock, transactional costs	$ 96,000	$ 40,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (27,262,000)	$ (32,856,000)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation	293,000	198,000
Non-cash lease expense	373,000	441,000
Equity based compensation	4,412,000	9,500,000
Gain on settlement of debt	0	(553,000)
Change in fair value of modified options	15,000	321,000
Changes in operating assets and liabilities:
Accounts receivable	(9,000)	0
Lease receivables	(220,000)	0
Inventory	284,000	(1,114,000)
Prepaid expenses	30,000	(50,000)
Deferred revenue	(32,000)	38,000
Payment of long term deposit		60,000
Accounts payable	776,000	(1,988,000)
Operating lease liabilities	(365,000)	(396,000)
Net cash used in operating activities	(21,705,000)	(26,399,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(168,000)	(542,000)
Net cash used in investing activity	(168,000)	(542,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	8,283,000	9,004,000
Proceeds from sale of common stock under a At-the-market offering, net of issuance costs	2,070,000	1,300,000
Proceeds from exercise of warrants	218,250	0
Proceeds from exercise of options	0	28,000
Net cash provided by financing activities	10,571,000	10,332,000
Net increase in cash and cash equivalents	(11,302,000)	(16,609,000)
Cash and cash equivalents, beginning of the period	11,659,000	28,268,000
Cash and cash equivalents, end of the period	357,000	11,659,000
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:
Common stock issued in settlement of debt	105,000	0
Dividend payable on preferred stock charged to additional paid in capital	9,000	9,000
Record right-to-use assets and related lease liability	502,000	800,000
Series C Preferred Stock [Member]
Noncash investing and financing activities:
Common stock issued upon conversion preferred stock and accrued dividends	$ 210,000	$ 0

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 NATURE OF OPERATIONS AND BASIS OF PRESENTATION Business and organization 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 care in electrophysiology with our PURE EP System’s enhanced 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 December 31, 2022, the Company had a majority interest in ViralClear of 69.08%. On July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc., a Delaware corporation. 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 the end of 2022 and 2023. Inflation Reduction Act of 2022 On August 16, 2022, the U.S. government enacted the Inflation Reduction Act of 2022 that includes, among other provisions, changes to the U.S. corporate income tax system, including a fifteen percent minimum tax based on "adjusted financial statement income," which is effective for tax years beginning after December 31, 2022, and a one percent excise tax on net repurchases of stock after December 31, 2022. The Company is continuing to evaluate the Inflation Reduction Act and its requirements, as well as the application to our business, but at this time does not expect the Inflation Reduction Act to have a material impact on our financial results.

GOING CONCERN AND MANAGEMENT'S

GOING CONCERN AND MANAGEMENT'S LIQUIDITY PLANS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 GOING CONCERN AND MANAGEMENT S LIQUIDITY PLANS As of December 31, 2022, the Company had cash of $0.4 million and working capital deficit of $2.1 million. During the year ended December 31, 2022, the Company used net cash in operating activities of $21.7 million. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s primary source of operating funds since inception has been cash proceeds from sale of common and preferred stock. The Company has experienced net losses and negative cash flows from operations since inception and expects these conditions to continue for the foreseeable future. The Company’s plans include the continued commercialization of the PURE EP System and other applications of our core technology and raising capital through the sale of additional equity securities, debt or capital inflows from strategic partnerships. The Company’s strategic shift from a focus on technology development to commercialization will allow the Company to significantly reduce operating expenses. The Company will require additional financing to fund future operations. Further, although the Company began commercial operations, there is no assurance that the Company will be able to generate sufficient cash flow to fund operations. In addition, there can be no assurance that the Company’s continuing research and development will be successfully completed or that any additional products will be commercially viable. Accordingly, the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. Principals of consolidation The accompanying consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc., and wholly owned subsidiary, NeuroClear Technologies, Inc. herein collectively referred to as the “Company” or “BioSig”. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of these 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 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, stock-based compensation 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) 842, Leases Revenue from Contracts with Customers The core principle of ASC 606 is that an entity recognizes revenue to depict 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. Under ASC 606, 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 units 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. Once the PURE EP system is delivered, installed, and accepted by the customer, our performance obligation is recognized. 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 consolidated balance sheet. In 2022, the Company entered two leases for our PURE EP system at a rate of $4,333 per month each. The term of the leases is for 30 months with an option provided to extend for an additional one year. The leases also have an option to purchase at the end of the lease at the fair market value. The Company accounts for the leases in accordance with ASC 842 and ASC 606. The Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception. Non-lease components are recognized under ASC 606. The discount rate utilized was the contract explicit rate of 2% per annum. (See Note 6 – Lease Receivables). A reconciliation of contract liabilities with customers for the years ended December 31, 2022 and 2021, are presented below: Year ended December 31,2022: Balance at December 31, 2021 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5 Year ended December 31, 2021: Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (27 ) 37 Total $ - $ 478 $ (441 ) $ 37 The table below summarizes our deferred revenue as of December 31, 2022 and 2021: December 31, 2022 (000’s) December 31, 2021 (000’s) Deferred revenue-current $ 5 $ 32 Deferred revenue-noncurrent - 5 Total deferred revenue $ 5 $ 37 The Company had three customers which accounts for approximately 44.4%, 44.4% and 11.2% of our revenue in the year ended December 31, 2022 and two customers which accounted for approximately 68% and 32% of their revenue in the year ended December 31, 2021. At December 31, 2022, the Company had two customers representing 52.2% and 47.8% of the outstanding accounts receivable. No outstanding accounts receivable at December 31, 2021. The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP system for the year ended December 31, 2022 and 2021. Cost of Revenue Cost of revenue consists primarily of the delivered cost of our medical device(s) sold or the leased under a sales-type lease. 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 customer and the status of any open or unresolved issues with the customer 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 December 31, 2022 and 2021. The Company believes that its reserve is adequate, however results may differ in future periods. For the years ended December 31, 2022 and 2021, bad debt expense totaled $0. 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 December 31, 2022 and 2021, deposits in excess of FDIC limits were $0.05 million and $11.2 million, respectively. 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, 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. Inventory The inventory is comprised of 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 December 31, 2022 and 2021 was comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Finished goods-total $ 1,477 $ 1,881 Finished goods-short term 336 1,881 Finished goods-long term $ 1,141 $ - Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments. Leases (lessee) 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 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. Leases (lessor) The Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance sheet. 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. Other Assets: Other assets are comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Security deposits $ 43 $ 42 Trademarks 1 1 Total other assets $ 44 $ 43 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 year ended December 31, 2022 and 2021. Research and Development Costs The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses of $5.8 million and $5.6 million for the years ended December 31, 2022 and 2021, 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 December 31, 2022 and 2021 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: December 31, 2022 December 31, 2021 Series C convertible preferred stock 655,619 83,468 Options to purchase common stock 4,555,484 4,568,484 Warrants to purchase common stock 4,217,111 818,910 Restricted stock units to acquire common stock 239,584 141,250 Totals 9,667,798 5,612,112 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 year ended December 31, 2022 and 2021, the Company recorded amortization of $19,006 and $19,006 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 consolidated financial statements. 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 13 – Segment Reporting). 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 69.08% and the non-controlling stockholders’ interest is 30.92% as of December 31, 2022. This is reflected in the consolidated statements of changes in equity. Warrants The Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480, Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of the warrant agreement. Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses : Measurement of Credit Losses on Financial Instruments In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses and Leases Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases There were other 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	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2022 and 2021 is summarized as follows: December 31, 2022 (000’s) December 31, 2021 (000’s) Computer equipment $ 397 $ 383 Furniture and fixtures 109 88 Manufacturing equipment 372 286 Testing/Demo equipment 304 145 Leasehold improvements 84 79 Total 1,266 981 Less accumulated depreciation (601 ) (329 ) Property and equipment, net $ 665 $ 652 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 $273,915 and $179,136 for year ended December 31, 2022 and 2021, respectively.

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
Lessee, Operating Leases [Text Block]	NOTE 5 RIGHT TO USE ASSETS AND LEASE LIABILITY 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. 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. On January 18, 2023, effective November 1, 2022, the Company entered into a termination agreement with the lessor for a termination fee of $7,155. In connection with the termination, the Company removed the remaining right-to-use assets of $41,227 and related lease liability of $41,930 with a credit to rent expense of $703 relating to the lease termination. On April 4, 2022, the Company entered into a Seventh Amendment to the Office Lease at 12424 Wilshire Blvd in Los Angeles dated August 9, 2011 (the “Seventh Amendment”) – it is the Fifth Extended Term with respect to Suite 745 and the Expansion Term with respect to Suite 740 which is from July 1, 2022 until July 31, 2025 with a fixed monthly rent beginning at $14,124 and escalating yearly to $15,130 in the final year. The security deposit remains unchanged at $27,404. The Company determined that the Seventh Amendment was a lease modification and accordingly reassessed the lease classification, remeasured the lease liability and adjusted the right-to-use asset. At April 4, 2022, the Company removed the remaining right-to-use net assets of $42,312 and related lease liability of $40,564 and recorded right-to-use assets and related lease liability of $502,445. As of December 31, 2022, the Company had outstanding two leases with aggregate payments of $28,951 per month, expiring through July 31, 2025. Right to use assets is summarized below: December 31, 2022 (000’s) December 31, 2021 (000’s) Right to use asset $ 995 $ 803 Less accumulated amortization (290 ) (199 ) Right to use assets, net $ 705 $ 604 During the year ended December 31, 2022 and 2021, the Company recorded $438,129 and $479,746 as lease expense to current period operations, respectively. Lease liability is summarized below: December 31, 2022 (000’s) December 31, 2021 (000’s) Total lease liability $ 765 $ 656 Less: short term portion (313 ) (283 ) Long term portion $ 452 $ 373 Maturity analysis under these lease agreements are as follows (000’s): Year ended December 31, 2023 357 Year ended December 31, 2024 370 Year ended December 31, 2025 106 Total 833 Less: Present value discount (68 ) Lease liability $ 765 Lease expense for the year ended December 31, 2022 and 2021 was comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Operating lease expense $ 373 $ 441 Short-term lease expense 37 39 Variable lease expense 28 - Total $ 438 $ 480

LEASE RECEIVABLES

LEASE RECEIVABLES	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
Lessor, Sales-type Leases [Text Block]	NOTE 6 LEASE RECEIVABLES In 2022, the Company entered into two leases for our PURE EP system at a rate of $4,333 per month each. The term of the leases is for 30 months with an option provided to extend for an addition one year. The leases also have an option to purchase at the end of the lease at the fair market value. The Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception. The discount rate utilized was the contract explicit rate of 2% per annum. The present value of the unguaranteed residual assets of $4 are included in net investment in leases in the balance sheet. A reconciliation of lease receivables with customers for the year ended December 31, 2022 is presented below (none for 2021): Year ended December 31, 2022: Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at December 31, 2022 (000’s) Contract asset $ - $ 254 $ (39 ) $ 2 $ 4 $ 221 Less current portion - - - - - (120 ) Noncurrent portion $ - $ 254 $ (39 ) 2 $ 4 $ 101 Future cash flows under this lease agreement are as follows (000’s): Year ended December 31, 2023 $ 104 Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 4 Total 225 Less: Present value discount (4 ) Net investment in leases $ 221

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at December 31, 2022 and 2021 consist of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Accrued accounting and legal $ 646 $ 204 Accrued reimbursements and travel 33 56 Accrued consulting 546 264 Accrued research and development expenses 625 367 Accrued product purchases - 1 Accrued marketing 256 38 Accrued office and other 220 84 Accrued payroll 513 552 Accrued settlement related to arbitration 13 613 $ 2,852 $ 2,179

SERIES C 9% CONVERTIBLE PREFERR

SERIES C 9% CONVERTIBLE PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]	NOTE 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. In 2021, the conversion price was reset from $3.75 per share to $2.27 per share and in 2022 reset to $0.25 per share. As such, the Company recorded a noncash deemed dividend of $209,682 during the year ended December 31, 2022. 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 December 31, 2022 and 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 December 31, 2022 and 2021. As of December 31, 2022 and 2021, the Company has accrued $91,117 and $81,667 dividends payable on the Series C Preferred Stock.

STOCKHOLDER EQUITY

STOCKHOLDER EQUITY	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9 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. Preferred stock The Company is authorized to issue 1,000,000 shares of $0.001 par value preferred stock. As of December 31, 2022 and 2021, 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 December 31, 2022, and 2021, there were no outstanding shares of Series A, Series B, Series D, Series E and Series F preferred stock. Common stock The Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of December 31, 2022 and 2021, the Company had 54,610,638 and 35,567,180 shares issued and outstanding, respectively. 2021: 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. On July 2, 2021, the Company entered into securities purchase agreements with investors pursuant to which the Company issued 2,500,000 shares of common stock for aggregate proceeds of $9,004,033, net of $995,966 in expenses. During the year ended December 31, 2021, the Company issued 1,124,341 shares of common stock for services at a fair value of $3,975,451. During the year ended December 31, 2021, the Company issued 9,375 shares of common stock in exchange for proceeds of $27,750 from the exercise of options. During the year ended December 31, 2021, the Company issued an aggregate of 258,084 shares of its common stock for vested restricted stock units. At-The-Market Sale Agreement (2021) 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. 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, 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. 2022: During the year ended December 31, 2022, the Company issued 1,930,000 shares of common stock for services at a fair value of $2,108,500. During the year ended December 31, 2022, the Company issued an aggregate of 259,165 shares of its common stock for vested restricted stock units. During the year ended December 31, 2022, the Company issued an aggregate of 238,638 shares of its common stock in settlement of outstanding accounts payable of $105,000. On November 3, 2022, the Company reduced the exercise price of the March 21, 2022 issued warrants (see below) from an exercise price of $1.40 per share to $0.25 per share from November 4, 2022 through November 10, 2022. The Company issued an aggregate of 873,000 shares of Common Stock for warrants exercised for a total of $218,250. At December 31, 2022, the Company accrued for 2,370,000 obligated, but unissued shares of common stock for services at a fair value of $1,060,740. Sale of common stock On March 21, 2022, the Company entered into a securities purchase agreement with several institutional and accredited investors, pursuant to which the Company sold in a registered direct offering an aggregate of 2,613,130 shares of the Company’s common stock, at an offering price of $1.15 per share and warrants to purchase up to 2,613,130 shares of common stock at an exercise price of $1.40 per share, that are exercisable six months after the date of issuance and will expire three and one-half years following the date of issuance, for gross proceeds of approximately $3,005,000, net of expenses of approximately $5,000. On June 24, 2022, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Laidlaw & Company (UK) Ltd. (the “Underwriter”), which was amended and restated on June 28, 2022 (the “Amended and Restated Underwriting Agreement”), relating to a best-efforts public offering (the “June 2022 Offering”) of 4,341,667 shares of the Company’s common stock. The public offering price of the common stock was $0.75 per share. After the underwriting discounts, which includes a reduced discount with respect to certain Company-introduced investors, and offering expenses, the Company received net proceeds from the offering of approximately $2,818,000. Pursuant to the Amended and Restated Underwriting Agreement, the Company issued to the Underwriter, or its designees warrants to purchase up to an aggregate 217,083 shares of common stock, or 5% of the number of common stock sold in the offering. On November 18, 2022, the Company entered into a Securities Purchase Agreement with certain accredited investors pursuant to which the Company sold to the investors an aggregate of 3,541,469 shares (the “Shares”) of the Company’s common stock at a purchase price of $0.41 per share, in exchange for aggregate consideration of $1,411,775, net of expenses of $40,225. On December 21, 2022, the Company entered into a Securities Purchase Agreement with certain institutional and accredited investors pursuant to which the Company sold to the investors an aggregate of 2,161,598 shares of the Company’s common stock at a purchase price of $0.51 per share, and warrants to purchase up to 1,080,799 shares of common stock at an exercise price of $0.45 per share, that are exercisable six months after the date of issuance and will expire five and one-half years following the date of issuance, in exchange for aggregate consideration of $1,050,960, net of expenses of $47,132. ATM Sales Agreement On May 17, 2022, the Company entered into an ATM Sales Agreement (the “Sales Agreement”) with Virtu Americas LLC to act as the Company’s sales agent or principal (“Agent”), with respect to the issuance and sale of up to $10.0 million of the Company’s shares of common stock, from time to time in an at-the-market public offering. The Company will pay Agent a commission of up to 2.5% of the gross proceeds from the sale of the common stock pursuant to the Sales Agreement. From May 18, 2022 through November 29, 2022, the Company sold 3,084,791 shares of its common stock through the Sales Agreement for net proceeds of $2,069,582, after transactional costs of $121,926. On November 30, 2022, the Company delivered written notice to the Agent to terminate the Sales Agreement, effective December 1, 2022 pursuant to Section 13(b) of the Sales Agreement. The Company is not subject to any termination penalties related to the termination of the Sales Agreement.

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-Based Payments [Text Block]	NOTE 10 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. On October 19, 2022, the 2012 Equity Incentive Plan expired. 2023 Long-Term Incentive Plan On December 27, 2022, the Board of Directors of BioSig Technologies, Inc. approved the 2023 Long-Term Incentive Plan (the “2023 Plan”). The 2023 Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 5,265,945 shares, plus any prior plan awards 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. At December 31, 2022, there were 5,265,945 shares available under the 2023 Long-Term Incentive Plan. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from historical stock prices of the Company. The Company accounts for the expected life of options using the 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. During the year ended December 31, 2022 and 2021, the Company granted an aggregate of 1,428,000 and 1,818,000 options to officers, directors and key consultants, respectively. The following table presents information related to stock options at December 31, 2022: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ Under 1.00 398,000 9.7 200,000 1.00-1.99 910,000 8.8 97,500 2.00-2.99 875,375 8.7 641,374 3.00-3.99 412,466 3.4 397,882 4.00-4.99 1,165,916 5.1 1,049,853 5.00-5.99 156,132 6.1 137,792 6.00-6.99 356,542 4.5 354,868 7.00-7.99 157,720 5.7 152,720 Over 8.00 123,333 3.8 117,080 4,555,484 6.7 3,149,069 A summary of the stock option activity and related information for the Plan for the two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 3,568,497 $ 5.59 7.0 $ 110,961 Grants 1,818,000 $ 3.69 10.0 - Exercised (9,375 ) $ 2.96 Forfeited/expired (808,638 ) $ 6.19 Outstanding at December 31, 2021 4,568,484 $ 4.57 6.9 $ - Grants 1,428,000 $ 1.12 10.0 $ - Forfeited/expired (1,441,000 ) $ 4.54 Outstanding at December 31, 2022 4,555,484 $ 3.49 6.7 $ 3,000 Exercisable at December 31, 2022 3,149,069 $ 4.83 5.9 $ 3,000 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 $0.42 as of December 31, 2022, which would have been received by the option holders had those option holders exercised their options as of that date. During the year ended December 31, 2021, the Company granted an aggregate of 1,818,000 options to purchase the Company’s common stock in connection with services rendered at exercise prices from $2.44 to $4.97 per share for a term of ten years and with vesting from immediate to three years from the date of issuance. During the year ended December 31, 2022, the Company granted an aggregate of 1,428,000 options to purchase the Company’s common stock in connection with services rendered at exercise prices from $0.40 to $1.72 per share for a term of ten years and with vesting from immediate to three years from the date of issuance. The following assumptions were used in determining the fair value of options during the years ended December 31, 2022 and 2021: 2022 2021 Risk-free interest rate 1.17% - 4.06 % 0.77% to 1.49 % Dividend yield 0 % 0 % Stock price volatility 83.83% to 96.29 % 82.50% to 95.98 % Expected life 5 – 10 years 5-10 years Weighted average grant date fair value $ 0.80 $ 2.55 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 On March 16, 2022, in connection with the termination of a Company executive, the Company extended the life of 100,000 previously issued options from the contractual 90 days from termination of service to the earlier of the initial life or March 16, 2024. The change in estimated fair value of the modified options of $15,181 was charged to current period operations. The following assumptions were used in determining the change in fair value of the modified options at March 16, 2022: Risk-free interest rate 0.44% - 1.95 % Dividend yield 0 % Stock price volatility 83.86 % Expected life 0.25 – 2 years The fair value of all options vesting during the year ended December 31, 2022 and 2021 of $1,829,233 and $3,357,274, respectively, was charged to current period operations. Unrecognized compensation expense of $1,373,155 at December 31, 2022 which the Company expects to recognize over a weighted average period of 1.00 years. Warrants The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at December 31, 2022: Exercise Number Expiration Price Outstanding Date $ 0.4066 250,000 November 2032 $ 0.4100 60,976 May, 2028 $ 0.4455 1,130,012 June 2028 $ 0.9000 217,083 June 2027 $ 1.4000 1,740,130 September 2025 $ 4.8000 250,000 February 2025 to July 2026 $ 6.16 568,910 November 2027 4,217,111 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. On March 21, 2022, the Company issued warrants to purchase 2,613,130 shares of its common stock at an exercise price of $1.40 per share, that are exercisable six months after the date of issuance and will expire three and one-half On June 29, 2022, the Company issued warrants to purchase 217,083 shares of common stock at an exercise price of $0.90 per share and will expire five years following the date of the execution of the Underwriting Agreement in connection with the sale of common stock in the June 2022 Offering. On November 18, 2022, the Company issued warrants to purchase 250,000 shares of common stock at an exercise price of $0.4066 for services. The warrants expire ten years following the date of issuance The fair value of $90,865, determined using the Black-Scholes Option method was charged to current period operations. The assumptions issued in the fair value determination was volatility: 96.26%, estimated life: 10 years and risk-free rate of 3.82%. On November 18, 2022, the Company issued warrants to purchase 60,976 shares of common stock at an exercise price of $0.41 per share exercisable six months after the date of issuance and will expire five and one-half On December 27, 2022, the Company issued warrants to purchase 1,080,799 shares of its common stock at an exercise price of $0.4455 per share, that are exercisable six months after the date of issuance and will expire three and one-half On December 27, 2022, the Company issued warrants to purchase 49,213 shares of common stock at an exercise price of $0.4455 per share exercisable six months after the date of issuance and will expire five and one-half A summary of the warrant activity for the two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 1,446,200 $ 5.44 3.3 $ 1,500 Issued 125,000 $ 4.80 5.0 - Expired (752,290 ) $ 5.00 Outstanding at December 31, 2021 818,910 $ 5.74 5.3 $ - Issued 4,271,201 $ 1.05 4.0 Exercised (873,000 ) $ 0.25 - - Outstanding at December 31, 2022 4,217,111 $ 1.89 4.3 $ - Vested and expected to vest at December 31, 2022 4,217,111 $ 1.89 4.3 $ 3,960 Exercisable at December 31, 2022 3,026,123 $ 2.46 3.9 $ 3,350 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the company’s stock price of $0.42 of December 31, 2022, which would have been received by the warrant holders had those warrants holders exercised their options as of that date. The fair value of warrants issued for services during the year ended December 31, 2022 and 2021 of $90,865 and $0, respectively, was charged to current period operations. Unrecognized compensation expense of $0 at December 31, 2022. Restricted Stock Units The following table summarizes the restricted stock activity for the two years ended December 31, 2022: Restricted shares issued as of January 1, 2021 218,334 Granted 301,000 Vested and issued (258,084 ) Forfeited (120,000 ) Restricted shares issued as of December 31, 2021 141,250 Granted 387,500 Vested and issued (259,165 ) Forfeited (30,001 ) Vested restricted shares as of December 31, 2022 - Unvested restricted shares as of December 31, 2022 239,584 In 2021, the Company granted an aggregate of 301,000 restricted stock units for services with vesting ranging from four months to three years. 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. In 2022, the Company granted an aggregate of 387,500 restricted stock units for services with 375,000 vesting from four months to one year and 12,500 upon achievement of certain performance conditions. Stock based compensation expense related to restricted stock grants was $358,931 and $950,281 for the year ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the stock-based compensation relating to restricted stock of $107,655 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 2,650,071 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 two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at January 1, 2021 1,527,666 $ 5.00 4.0 Exercised (550,000 ) $ 5.00 Forfeited/expired (852,666 ) $ 5.00 Outstanding at December 31, 2021 125,000 $ 5.00 7.2 Forfeited/expired (100,000 ) $ 5.00 Outstanding at December 31, 2022 25,000 $ 5.00 1.5 Exercisable at December 31, 2022 25,000 $ 5.00 1.5 The following table presents information related to stock options at December 31, 2022: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 1.5 25,000 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 years ended December 31, 2022 and 2021 of $36,520 and $146,083, respectively, was charged to current period operations. Unrecognized compensation expense of $0 at December 31, 2022. Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at December 31, 2022: 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 two years ended December 31, 2022: Restricted shares outstanding at January 1, 2021: 1,420,716 Issued (40,000 ) Forfeited (62,037 ) Restricted shares outstanding at December 31, 2021: 1,318,679 Forfeited (240,000 ) Total restricted shares outstanding at December 31, 2022: 1,078,679 Comprised of: Vested restricted shares as of December 31, 2022 678,679 Unvested restricted shares as of December 31, 2022 400,000 Total 1,078,679 Stock based compensation expense related to restricted stock unit grants of ViralClear was $(1,072,094) and $904,112 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the stock-based compensation relating to restricted stock of $58,140 remains unamortized.

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE 11 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. On April 1, 2021, ViralClear issued an aggregate of 40,000 shares of its common stock in exchange for vested restricted stock units. On July 1, 2021, ViralClear issued an aggregate of 206,250 shares of its common stock in exchange for the cashless exercise of 550,000 previously issued options. On April 1, 2022, ViralClear issued 196,778 shares of its common stock to the Company in settlement of outstanding payables to BioSig Technologies. As of December 31, 2022 and 2021, the Company had a majority interest in ViralClear of 69.08% and 68.44%, respectively. A reconciliation of the ViralClear Pharmaceuticals, Inc. non-controlling loss attributable to the Company: Net loss attributable to the non-controlling interest for the year ended December 31, 2022 (000’s): Net loss $ (671 ) Average Non-controlling interest percentage of profit/losses 31.24 % Net loss attributable to the non-controlling interest $ (210 ) Net loss attributable to the non-controlling interest for the year ended December 31, 2021 (000’s): Net loss $ (3,077 ) Average Non-controlling interest percentage of profit/losses 30.44 % Net loss attributable to the non-controlling interest $ (939 ) The following table summarizes the changes in non-controlling interest for the two years ended December 31, 2022 (000’s): Balance, January 1, 2021 $ 802 Allocation of equity to non-controlling interest due to equity-based compensation issued 348 Allocation of equity to non-controlling interest due change in fair value of modified option 8 Net loss attributable to non-controlling interest (939 ) Balance, December 31, 2021 219 Allocation of equity to non-controlling interest due to subsidiary shares issued in settlement of debt to parent 292 Allocation of equity to non-controlling interest due to equity-based compensation issued (322 ) Net loss attributable to non-controlling interest (210 ) Balance, December 31, 2022 $ (21 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 12 COMMITMENTS AND CONTINGENCIES Operating leases See Note 5 for operating lease discussion Licensing agreements Master Services Agreement On January 1, 2022, the Company entered into a master services agreement with Access Strategy Partners Incorporated (“ASPI”) whereby ASPI will provide commercial executives assigned with specific customer targets and develop sales and marketing plans that are mutually agreed to between ASPI and the Company and assist in their execution. The agreement expires two years from the effective date, with an addition one year extension option. The Company is obligated to pay ASPI: i) a monthly service fee of $40,000 and ii) 10% commission on all New Account revenue, as defined, on a quarterly basis. At December 31, 2022 and 2021, accounts payable due under the contract was $80 and $0, respectively. 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. At December 31, 2022 and 2021, accounts payable due under the contract was $4 and $1, respectively. 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 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. At December 31, 2022 and 2021, accounts payable due under the contract was $0. 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 June 2021, patent rights were issued (“Valid Claim”) as defined whereby the Company paid milestone one of $75,000 during the 2021 year. In connection with the Tools Agreement, 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. At December 31, 2022 and 2021, accounts payable due under the contract was $0. 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 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 during the 2021 year. . At December 31, 2022 and 2021, accounts payable due under the contract was $0. 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. . At December 31, 2022 and 2021, accounts payable due under the contract was $0. 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 year end December 31, 2022 and 2021, the Company charged operations $247,622 and $252,452, respectively, for contributions under the 401(k) Plan. Purchase commitments As of December 31, 2022, the Company had aggregate purchase commitments of approximately $1,882,530 for future services or products, some of which are subject to modification or cancellations. Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 13 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: Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Revenues (from external customers) BioSig $ 286 $ 441 ViralClear - - NeuroClear - - $ 286 $ 441 Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Operating Expenses: BioSig $ 26,819 $ 30,016 ViralClear 672 3,630 NeuroClear 3 7 $ 27,494 $ 33,653 Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Loss from Operations BioSig $ (26,590 ) $ (29,774 ) ViralClear (672 ) (3,630 ) NeuroClear (3 ) (7 ) $ (27,265 ) $ (33,411 ) December 31, 2022 (000’s) December 31, 2021 (000’s) Total Assets BioSig $ 4,051 $ 13,595 ViralClear 49 1,924 NeuroClear 10 - $ 4,110 $ 15,519

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 14 RELATED PARTY TRANSACTIONS Accounts payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related parties as of December 31, 2022 and 2021 was $120,000 and $86,208, respectively. During the year ended December 31, 2022 and 2021, the Company’s Chief Financial Officer guaranteed issued corporate credit cards for no consideration.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 15 INCOME TAXES At December 31, 2022, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $133,000,000, expiring in the year 2040, that may be used to offset future taxable income. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that the benefits will not be realized. Due to possible significant changes in the Company’s ownership, the future use of its existing net operating losses may be limited. All or portion of the remaining valuation allowance may be reduced in future years based on an assessment of earnings sufficient to fully utilize these potential tax benefits. During the year ended December 31, 2022, the Company has increased the valuation allowance by $5,645,000 from $31,170,000 to $36,815,000. We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. The Company is required to file income tax returns in the U.S. Federal various State jurisdictions. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2016. The effective rate differs from the statutory rate of 21% as of December 31, 2022 and 2021 due to the following: December 31, 2022 December 31, 2021 Statutory rate on pre-tax book loss 21.00 % 21.00 % Other (0.3 )% (1.3 )% Valuation allowance (20.7 )% (19.7 )% 0.00 % 0.00 % The Company’s deferred taxes as of December 31, 2022 and 2021 consist of the following: December 31, 2022 December 31, 2021 Non-Current deferred tax asset: Net operating loss carry-forwards $ 27,948,000 $ 24,308,000 Stock based compensation 7,814,000 6,862,000 Research and development costs 1,053,000 - Valuation allowance (36,815,000 ) (31,170,000 ) Net non-current deferred tax asset $ - $ -

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 16 FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”). ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash and cash equivalents, accounts payable and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2022, and 2021, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. As of December 31, 2022, and 2021, the Company did not have any derivative instruments that were designated as hedges. There were no derivative and warrant liabilities as of December 31, 2022 and 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 17 SUBSEQUENT EVENTS Equity transactions: Options: On February 16, 2023, BioSig granted 250,000 options to purchase shares of its common stock to an officer. The options are exercisable at $1.25 per share for ten years with vesting in one year in equal quarterly installments. Common stock issued: From January through March 2023, the Company issued an aggregate of 121,249 shares of its common stock for restricted stock units and 3,625,500 shares of its common stock for services rendered, valued at $2,345,586, of which $1,060,740 was accrued as stock-based compensation at December 31, 2022. Equity sales: From January through March 2023, the Company entered into multiple Securities Purchase Agreements with certain institutional and accredited investors, pursuant to which the Company sold to the Investors an aggregate of 8,500,300 shares of common stock at an average purchase price of $0.80 per share, and warrants to purchase up to 4,250,150 shares of common stock at an average exercise price of $0.7884 per share, that will become exercisable six months after the date of issuance and will expire five and one-half years following the date of issuance, in exchange for aggregate consideration of $6,757,672, net of expenses of $471,967. Pursuant to certain engagement agreements, dated October 11, 2022 and February 24, 2023 the Company had entered into with Laidlaw & Company (UK) Ltd., the Company issued to Laidlaw in connection with the 2023 PIPES, warrants to purchase 400,525 shares of common stock at an average exercise price of $0.7884 per share. The Laidlaw warrants becomes exercisable six months after the date of issuance and will expire five and one-half years following the date of issuance.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principals of consolidation The accompanying consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc., and wholly owned subsidiary, NeuroClear Technologies, Inc. herein collectively referred to as the “Company” or “BioSig”. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of these 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 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, stock-based compensation 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) 842, Leases Revenue from Contracts with Customers The core principle of ASC 606 is that an entity recognizes revenue to depict 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. Under ASC 606, 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 units 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. Once the PURE EP system is delivered, installed, and accepted by the customer, our performance obligation is recognized. 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 consolidated balance sheet. In 2022, the Company entered two leases for our PURE EP system at a rate of $4,333 per month each. The term of the leases is for 30 months with an option provided to extend for an additional one year. The leases also have an option to purchase at the end of the lease at the fair market value. The Company accounts for the leases in accordance with ASC 842 and ASC 606. The Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception. Non-lease components are recognized under ASC 606. The discount rate utilized was the contract explicit rate of 2% per annum. (See Note 6 – Lease Receivables). A reconciliation of contract liabilities with customers for the years ended December 31, 2022 and 2021, are presented below: Year ended December 31,2022: Balance at December 31, 2021 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5 Year ended December 31, 2021: Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (27 ) 37 Total $ - $ 478 $ (441 ) $ 37 The table below summarizes our deferred revenue as of December 31, 2022 and 2021: December 31, 2022 (000’s) December 31, 2021 (000’s) Deferred revenue-current $ 5 $ 32 Deferred revenue-noncurrent - 5 Total deferred revenue $ 5 $ 37 The Company had three customers which accounts for approximately 44.4%, 44.4% and 11.2% of our revenue in the year ended December 31, 2022 and two customers which accounted for approximately 68% and 32% of their revenue in the year ended December 31, 2021. At December 31, 2022, the Company had two customers representing 52.2% and 47.8% of the outstanding accounts receivable. No outstanding accounts receivable at December 31, 2021. The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP system for the year ended December 31, 2022 and 2021.
Cost of Goods and Service [Policy Text Block]	Cost of Revenue Cost of revenue consists primarily of the delivered cost of our medical device(s) sold or the leased under a sales-type lease.
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 customer and the status of any open or unresolved issues with the customer 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 December 31, 2022 and 2021. The Company believes that its reserve is adequate, however results may differ in future periods. For the years ended December 31, 2022 and 2021, bad debt expense totaled $0.
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 December 31, 2022 and 2021, deposits in excess of FDIC limits were $0.05 million and $11.2 million, respectively.
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, 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.
Inventory, Policy [Policy Text Block]	Inventory The inventory is comprised of finished goods available for sale and are stated at the lower of cost or net realizable value using specific identification method for serial numbered inventory and first-in, first-out method for all other inventory for valuation. The inventory December 31, 2022 and 2021 was comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Finished goods-total $ 1,477 $ 1,881 Finished goods-short term 336 1,881 Finished goods-long term $ 1,141 $ -
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 (lessee) 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 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.
Lessor, Leases [Policy Text Block]	Leases (lessor) The Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance sheet.
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.
Other Assets, Policy [Policy Text Block]	Other Assets: Other assets are comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Security deposits $ 43 $ 42 Trademarks 1 1 Total other assets $ 44 $ 43
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 year ended December 31, 2022 and 2021.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses of $5.8 million and $5.6 million for the years ended December 31, 2022 and 2021, 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 December 31, 2022 and 2021 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: December 31, 2022 December 31, 2021 Series C convertible preferred stock 655,619 83,468 Options to purchase common stock 4,555,484 4,568,484 Warrants to purchase common stock 4,217,111 818,910 Restricted stock units to acquire common stock 239,584 141,250 Totals 9,667,798 5,612,112
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 year ended December 31, 2022 and 2021, the Company recorded amortization of $19,006 and $19,006 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 consolidated financial statements.
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 13 – Segment Reporting).
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 69.08% and the non-controlling stockholders’ interest is 30.92% as of December 31, 2022. This is reflected in the consolidated statements of changes in equity.
Warrants, Policy [Policy Text Block]	Warrants The Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480, Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of the warrant agreement.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses : Measurement of Credit Losses on Financial Instruments In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses and Leases Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases There were other 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)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Disaggregation of Revenue [Table Text Block]	Balance at December 31, 2021 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5 Balance at December 31, 2020 (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2021 (000’s) Product revenue $ - $ 414 $ (414 ) $ - Service revenue - 64 (27 ) 37 Total $ - $ 478 $ (441 ) $ 37
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	The table below summarizes our deferred revenue as of December 31, 2022 and 2021: December 31, 2022 (000’s) December 31, 2021 (000’s) Deferred revenue-current $ 5 $ 32 Deferred revenue-noncurrent - 5 Total deferred revenue $ 5 $ 37
Schedule of Inventory, Current [Table Text Block]	The inventory is comprised of 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 December 31, 2022 and 2021 was comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Finished goods-total $ 1,477 $ 1,881 Finished goods-short term 336 1,881 Finished goods-long term $ 1,141 $ -
Schedule of Other Assets [Table Text Block]	Other assets are comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Security deposits $ 43 $ 42 Trademarks 1 1 Total other assets $ 44 $ 43
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: December 31, 2022 December 31, 2021 Series C convertible preferred stock 655,619 83,468 Options to purchase common stock 4,555,484 4,568,484 Warrants to purchase common stock 4,217,111 818,910 Restricted stock units to acquire common stock 239,584 141,250 Totals 9,667,798 5,612,112

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment as of December 31, 2022 and 2021 is summarized as follows: December 31, 2022 (000’s) December 31, 2021 (000’s) Computer equipment $ 397 $ 383 Furniture and fixtures 109 88 Manufacturing equipment 372 286 Testing/Demo equipment 304 145 Leasehold improvements 84 79 Total 1,266 981 Less accumulated depreciation (601 ) (329 ) Property and equipment, net $ 665 $ 652

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2022
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Right to Use Asset [Table Text Block]	Right to use assets is summarized below: December 31, 2022 (000’s) December 31, 2021 (000’s) Right to use asset $ 995 $ 803 Less accumulated amortization (290 ) (199 ) Right to use assets, net $ 705 $ 604
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturity analysis under these lease agreements are as follows (000’s): Year ended December 31, 2023 357 Year ended December 31, 2024 370 Year ended December 31, 2025 106 Total 833 Less: Present value discount (68 ) Lease liability $ 765
Operating Lease [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Lease, Cost [Table Text Block]	Lease liability is summarized below: December 31, 2022 (000’s) December 31, 2021 (000’s) Total lease liability $ 765 $ 656 Less: short term portion (313 ) (283 ) Long term portion $ 452 $ 373
Finance Lease [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables) [Line Items]
Lease, Cost [Table Text Block]	Lease expense for the year ended December 31, 2022 and 2021 was comprised of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Operating lease expense $ 373 $ 441 Short-term lease expense 37 39 Variable lease expense 28 - Total $ 438 $ 480

LEASE RECEIVABLES (Tables)

LEASE RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
Sales-type Lease, Lease Income [Table Text Block]	A reconciliation of lease receivables with customers for the year ended December 31, 2022 is presented below (none for 2021): Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at December 31, 2022 (000’s) Contract asset $ - $ 254 $ (39 ) $ 2 $ 4 $ 221 Less current portion - - - - - (120 ) Noncurrent portion $ - $ 254 $ (39 ) 2 $ 4 $ 101
Sales-type and Direct Financing Leases, Lease Receivable, Maturity [Table Text Block]	Future cash flows under this lease agreement are as follows (000’s): Year ended December 31, 2023 $ 104 Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 4 Total 225 Less: Present value discount (4 ) Net investment in leases $ 221

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued expenses at December 31, 2022 and 2021 consist of the following: December 31, 2022 (000’s) December 31, 2021 (000’s) Accrued accounting and legal $ 646 $ 204 Accrued reimbursements and travel 33 56 Accrued consulting 546 264 Accrued research and development expenses 625 367 Accrued product purchases - 1 Accrued marketing 256 38 Accrued office and other 220 84 Accrued payroll 513 552 Accrued settlement related to arbitration 13 613 $ 2,852 $ 2,179

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ Under 1.00 398,000 9.7 200,000 1.00-1.99 910,000 8.8 97,500 2.00-2.99 875,375 8.7 641,374 3.00-3.99 412,466 3.4 397,882 4.00-4.99 1,165,916 5.1 1,049,853 5.00-5.99 156,132 6.1 137,792 6.00-6.99 356,542 4.5 354,868 7.00-7.99 157,720 5.7 152,720 Over 8.00 123,333 3.8 117,080 4,555,484 6.7 3,149,069 Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 1.5 25,000
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	A summary of the stock option activity and related information for the Plan for the two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 3,568,497 $ 5.59 7.0 $ 110,961 Grants 1,818,000 $ 3.69 10.0 - Exercised (9,375 ) $ 2.96 Forfeited/expired (808,638 ) $ 6.19 Outstanding at December 31, 2021 4,568,484 $ 4.57 6.9 $ - Grants 1,428,000 $ 1.12 10.0 $ - Forfeited/expired (1,441,000 ) $ 4.54 Outstanding at December 31, 2022 4,555,484 $ 3.49 6.7 $ 3,000 Exercisable at December 31, 2022 3,149,069 $ 4.83 5.9 $ 3,000
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 years ended December 31, 2022 and 2021: 2022 2021 Risk-free interest rate 1.17% - 4.06 % 0.77% to 1.49 % Dividend yield 0 % 0 % Stock price volatility 83.83% to 96.29 % 82.50% to 95.98 % Expected life 5 – 10 years 5-10 years Weighted average grant date fair value $ 0.80 $ 2.55 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 0.44% - 1.95 % Dividend yield 0 % Stock price volatility 83.86 % Expected life 0.25 – 2 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 December 31, 2022: Exercise Number Expiration Price Outstanding Date $ 0.4066 250,000 November 2032 $ 0.4100 60,976 May, 2028 $ 0.4455 1,130,012 June 2028 $ 0.9000 217,083 June 2027 $ 1.4000 1,740,130 September 2025 $ 4.8000 250,000 February 2025 to July 2026 $ 6.16 568,910 November 2027 4,217,111
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of the warrant activity for the two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 1,446,200 $ 5.44 3.3 $ 1,500 Issued 125,000 $ 4.80 5.0 - Expired (752,290 ) $ 5.00 Outstanding at December 31, 2021 818,910 $ 5.74 5.3 $ - Issued 4,271,201 $ 1.05 4.0 Exercised (873,000 ) $ 0.25 - - Outstanding at December 31, 2022 4,217,111 $ 1.89 4.3 $ - Vested and expected to vest at December 31, 2022 4,217,111 $ 1.89 4.3 $ 3,960 Exercisable at December 31, 2022 3,026,123 $ 2.46 3.9 $ 3,350
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following table summarizes the restricted stock activity for the two years ended December 31, 2022: Restricted shares issued as of January 1, 2021 218,334 Granted 301,000 Vested and issued (258,084 ) Forfeited (120,000 ) Restricted shares issued as of December 31, 2021 141,250 Granted 387,500 Vested and issued (259,165 ) Forfeited (30,001 ) Vested restricted shares as of December 31, 2022 - Unvested restricted shares as of December 31, 2022 239,584 Restricted shares outstanding at January 1, 2021: 1,420,716 Issued (40,000 ) Forfeited (62,037 ) Restricted shares outstanding at December 31, 2021: 1,318,679 Forfeited (240,000 ) Total restricted shares outstanding at December 31, 2022: 1,078,679 Comprised of: Vested restricted shares as of December 31, 2022 678,679 Unvested restricted shares as of December 31, 2022 400,000 Total 1,078,679
Schedule of Warrants or Rights, Shares Authorized, Exercise Price Range [Table Text Block]	The following table presents information related to warrants (ViralClear) at December 31, 2022: 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 two years ended December 31, 2022 is as follows: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at January 1, 2021 1,527,666 $ 5.00 4.0 Exercised (550,000 ) $ 5.00 Forfeited/expired (852,666 ) $ 5.00 Outstanding at December 31, 2021 125,000 $ 5.00 7.2 Forfeited/expired (100,000 ) $ 5.00 Outstanding at December 31, 2022 25,000 $ 5.00 1.5 Exercisable at December 31, 2022 25,000 $ 5.00 1.5

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interest [Table Text Block]	Net loss $ (671 ) Average Non-controlling interest percentage of profit/losses 31.24 % Net loss attributable to the non-controlling interest $ (210 ) Net loss $ (3,077 ) Average Non-controlling interest percentage of profit/losses 30.44 % Net loss attributable to the non-controlling interest $ (939 )
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 two years ended December 31, 2022 (000’s): Balance, January 1, 2021 $ 802 Allocation of equity to non-controlling interest due to equity-based compensation issued 348 Allocation of equity to non-controlling interest due change in fair value of modified option 8 Net loss attributable to non-controlling interest (939 ) Balance, December 31, 2021 219 Allocation of equity to non-controlling interest due to subsidiary shares issued in settlement of debt to parent 292 Allocation of equity to non-controlling interest due to equity-based compensation issued (322 ) Net loss attributable to non-controlling interest (210 ) Balance, December 31, 2022 $ (21 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2022
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: Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Revenues (from external customers) BioSig $ 286 $ 441 ViralClear - - NeuroClear - - $ 286 $ 441 Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Operating Expenses: BioSig $ 26,819 $ 30,016 ViralClear 672 3,630 NeuroClear 3 7 $ 27,494 $ 33,653 Year Ended December 31, 2022 (000's) Year Ended December 31, 2021 (000's) Loss from Operations BioSig $ (26,590 ) $ (29,774 ) ViralClear (672 ) (3,630 ) NeuroClear (3 ) (7 ) $ (27,265 ) $ (33,411 ) December 31, 2022 (000’s) December 31, 2021 (000’s) Total Assets BioSig $ 4,051 $ 13,595 ViralClear 49 1,924 NeuroClear 10 - $ 4,110 $ 15,519

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The effective rate differs from the statutory rate of 21% as of December 31, 2022 and 2021 due to the following: December 31, 2022 December 31, 2021 Statutory rate on pre-tax book loss 21.00 % 21.00 % Other (0.3 )% (1.3 )% Valuation allowance (20.7 )% (19.7 )% 0.00 % 0.00 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The Company’s deferred taxes as of December 31, 2022 and 2021 consist of the following: December 31, 2022 December 31, 2021 Non-Current deferred tax asset: Net operating loss carry-forwards $ 27,948,000 $ 24,308,000 Stock based compensation 7,814,000 6,862,000 Research and development costs 1,053,000 - Valuation allowance (36,815,000 ) (31,170,000 ) Net non-current deferred tax asset $ - $ -

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) - Viral Clear [Member] - USD ($) $ in Millions	24 Months Ended
	Dec. 31, 2020	Dec. 31, 2022
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		69.08%

GOING CONCERN AND MANAGEMENT'_2

GOING CONCERN AND MANAGEMENT'S LIQUIDITY PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and Cash Equivalents, at Carrying Value	$ 400
Working Capital (Deficit)	2,100
Net Cash Provided by (Used in) Operating Activities	$ (21,705)	$ (26,399)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)			12 Months Ended
	Jan. 18, 2023 USD ($)	Jul. 01, 2022	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Aug. 02, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property Subject to or Available for Operating Lease, Number of Units			2
Operating Leases, Rent Expense (in Dollars)	$ 703		$ 4,333
Lessee, Operating Lease, Term of Contract		30 months	30 years
Lessee, Operating Lease, Renewal Term		1 year	1 year		2 years
Lessor Sales Type Lease Discount Rate		2%	2%
Accounts Receivable, Credit Loss Expense (Reversal) (in Dollars)			$ 0	$ 0
Cash, Uninsured Amount (in Dollars)			50,000	11,200,000
Research and Development Expense (in Dollars)			5,821,000	5,602,000
Amortization (in Dollars)			$ 19,006	$ 19,006
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
Viral Clear [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent			69.08%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			30.92%
Patents [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life			20 years
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			44.40%	68%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			52.20%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			44.40%	32%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			47.80%
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			11.20%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Disaggregation of Revenue - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Balance	$ 37	$ 0
Consideration Received	254	478
Recognized in Revenue	(286)	(441)
Balance	5	37
Product [Member]
Disaggregation of Revenue [Line Items]
Balance	0	0
Consideration Received	254	414
Recognized in Revenue	(254)	(414)
Balance	0	0
Service [Member]
Disaggregation of Revenue [Line Items]
Balance	37	0
Consideration Received	0	64
Recognized in Revenue	(32)	(27)
Balance	$ 5	$ 37

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Deferred Revenue, by Arrangement, Disclosure - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenue By Arrangement Disclosure Abstract
Deferred revenue-current	$ 5	$ 32
Deferred revenue-noncurrent	0	5
Total deferred revenue	$ 5	$ 37

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Inventory Current Abstract
Finished goods-total	$ 1,477	$ 1,881
Finished goods-short term	336	1,881
Finished goods-long term	$ 1,141	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Other Assets - USD ($)	Dec. 31, 2022	Apr. 04, 2022	Dec. 31, 2021	Aug. 03, 2021
Schedule Of Other Assets Abstract
Security deposits	$ 43,000	$ 27,404	$ 42,000	$ 14,232
Trademarks	1,000		1,000
Total other assets	$ 44,000		$ 43,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	9,667,798	5,612,112
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	4,555,484	4,568,484
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	4,217,111	818,910
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	239,584	141,250
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	655,619	83,468

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT (Details) [Line Items]
Depreciation	$ 273,915	$ 179,136
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	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,266	$ 981
Less accumulated depreciation	(601)	(329)
Property and equipment, net	665	652
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	397	383
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	109	88
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	372	286
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	304	145
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 84	$ 79

RIGHT TO USE ASSETS AND LEASE_3

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details)							12 Months Ended
	Jan. 18, 2023 USD ($)	Jul. 01, 2022 USD ($)	Apr. 04, 2022 USD ($)	Aug. 03, 2021 USD ($) ft²	Aug. 02, 2021 USD ($) ft²	Feb. 10, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Area of Real Estate Property (in Square Feet) | ft²				6,590	1,400
Operating Lease, Expense		$ 4,333	$ 15,130	$ 37,625			$ 438,129	$ 479,746
Security Deposit			27,404	14,232			43,000	42,000
Operating Lease, Right-of-Use Asset	$ 41,227						$ 705,000	604,000
Operating Lease, Right-of-Use Asset, Amortization Expense				36,756
Increase (Decrease) in Operating Lease Liability	(41,930)			868
Lessee, Operating Lease, Renewal Term		1 year			2 years		1 year
Gain (Loss) on Termination of Lease	7,155
Operating Leases, Rent Expense	$ 703						$ 4,333
Operating Lease, Liability						$ 502,445	$ 765,000	$ 656,000
Number of Leases							2
Minimum [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense			$ 14,124	$ 14,828	$ 3,513
Lessee, Operating Lease, Discount Rate				6.50%
Maximum [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Right-of-Use Asset				$ 492,876
Year Two [Member] | Minimum [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense					$ 3,618
Building [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense						40,564
Operating Lease, Right-of-Use Asset, Amortization Expense						$ 42,312
Building [Member] | Minimum [Member]
RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) [Line Items]
Operating Lease, Expense							$ 28,951

RIGHT TO USE ASSETS AND LEASE_4

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Right to Use Asset - USD ($)	Jan. 18, 2023	Dec. 31, 2022	Dec. 31, 2021
Right To Use Asset Abstract
Right to use asset		$ 995,000	$ 803,000
Less accumulated amortization		(290,000)	(199,000)
Right to use assets, net	$ 41,227	$ 705,000	$ 604,000

RIGHT TO USE ASSETS AND LEASE_5

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Feb. 10, 2021
Lease, Cost [Abstract]
Lease liability	$ 765,000	$ 656,000	$ 502,445
Less: short term portion	(313,000)	(283,000)
Long term portion	$ 452,000	$ 373,000

RIGHT TO USE ASSETS AND LEASE_6

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Feb. 10, 2021
Lessee Operating Lease Liability Maturity Abstract
Year ended December 31, 2023	$ 357,000
Year ended December 31, 2024	370,000
Year ended December 31, 2025	106,000
Total	833,000
Less: Present value discount	(68,000)
Lease liability	$ 765,000	$ 656,000	$ 502,445

RIGHT TO USE ASSETS AND LEASE_7

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details) - Lease, Cost - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Lease, Cost [Abstract]
Operating lease expense	$ 373	$ 441
Short-term lease expense	37	39
Variable lease expense	28	0
Lease Cost	$ 438	$ 480

LEASE RECEIVABLES (Details)

LEASE RECEIVABLES (Details) - USD ($)				12 Months Ended
	Jul. 01, 2022	Apr. 04, 2022	Aug. 03, 2021	Dec. 31, 2022	Dec. 31, 2021	Aug. 02, 2021
Disclosure Text Block [Abstract]
Operating Lease, Expense	$ 4,333	$ 15,130	$ 37,625	$ 438,129	$ 479,746
Lessee, Operating Lease, Term of Contract	30 months			30 years
Lessee, Operating Lease, Renewal Term	1 year			1 year		2 years
Lessor Sales Type Lease Discount Rate	2%			2%
Sales-type Lease, Unguaranteed Residual Asset				$ 4,000

LEASE RECEIVABLES (Details) - S

LEASE RECEIVABLES (Details) - Sales-type Lease, Lease Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LEASE RECEIVABLES (Details) - Sales-type Lease, Lease Income [Line Items]
Balance	$ 221	$ 0
Recognized in Revenue	254
Invoiced to Customer	(39)
Interest Earned	2
Unguaranteed Residual Assets	4
Balance	(221)	0
Other Current Assets [Member]
LEASE RECEIVABLES (Details) - Sales-type Lease, Lease Income [Line Items]
Balance	120	0
Recognized in Revenue	0
Invoiced to Customer	0
Interest Earned	0
Unguaranteed Residual Assets	0
Balance	(120)	0
Other Noncurrent Assets [Member]
LEASE RECEIVABLES (Details) - Sales-type Lease, Lease Income [Line Items]
Balance	101	0
Recognized in Revenue	254
Invoiced to Customer	(39)
Interest Earned	2
Unguaranteed Residual Assets	4
Balance	$ (101)	$ 0

LEASE RECEIVABLES (Details) -_2

LEASE RECEIVABLES (Details) - Sales-type and Direct Financing Leases, Lease Receivable, Maturity - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Sales Type And Direct Financing Leases Lease Receivable Maturity Abstract
Year ended December 31, 2023	$ 104
Year ended December 31, 2024	104
Year ended December 31, 2025	13
Present value of unguaranteed residual assets	4
Total	225
Less: Present value discount	(4)
Net investment in leases	$ 221	$ 0

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Accounts Payable And Accrued Liabilities Abstract
Accrued accounting and legal	$ 646	$ 204
Accrued reimbursements and travel	33	56
Accrued consulting	546	264
Accrued research and development expenses	625	367
Accrued product purchases	0	1
Accrued marketing	256	38
Accrued office and other	220	84
Accrued payroll	513	552
Accrued settlement related to arbitration	13	613
	$ 2,852	$ 2,179

SERIES C 9% CONVERTIBLE PREFE_2

SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) - USD ($)			12 Months Ended
	Jul. 14, 2020	Jan. 09, 2013	Dec. 31, 2022	Nov. 03, 2022	Mar. 21, 2022	Dec. 31, 2021	Dec. 12, 2021	Dec. 31, 2020
SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Dividend Payment Terms	declared a dividend of one preferred share purchase right for each outstanding share of BioSig’s common stock to stockholders of record on July 27, 2020, and one right will be issued for each new share of common stock issued thereafter.
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.
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.25	$ 0.25	$ 1.4		$ 2.27	$ 3.75
Dividends, Preferred Stock, Paid-in-kind			$ 209,682
Temporary Equity, Shares Issued			105			105
Temporary Equity, Shares Outstanding			105			105
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%
Temporary Equity, Par Value		$ 1,000
Preferred Stock, Dividend Payment Terms		payable quarterly
Preferred Stock, Convertible, Terms		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, 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
Temporary Equity, Shares Outstanding			105
Dividends Payable			$ 91,117			$ 81,667

STOCKHOLDER EQUITY (Details)

STOCKHOLDER EQUITY (Details) - USD ($)												1 Months Ended		4 Months Ended	6 Months Ended	12 Months Ended
	Dec. 21, 2022	Nov. 18, 2022	Jun. 24, 2022	May 17, 2022	Mar. 21, 2022	Jan. 01, 2022	Jul. 02, 2021	Jul. 01, 2021	Aug. 28, 2020	Jul. 14, 2020	Jan. 09, 2013	Feb. 16, 2021	Jan. 31, 2021	Dec. 31, 2020	Nov. 29, 2022	Dec. 31, 2022	Dec. 31, 2021	Nov. 03, 2022	Dec. 12, 2021
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.
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)										$ 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.
Preferred Stock, Shares Authorized																1,000,000	1,000,000
Common Stock, Shares Authorized																200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)																$ 0.001	$ 0.001
Common Stock, Shares, Issued																54,610,638	35,567,180
Stock Issued During Period, Shares, Issued for Services													658,868
Stock Issued During Period, Value, Issued for Services (in Dollars)													$ 2,658,224			$ 2,109,000	$ 3,975,000
Stock Issued During Period, Shares, New Issues												251,720			3,084,791
Proceeds from Issuance of Common Stock (in Dollars)																8,283,000	9,004,000
Payments of Stock Issuance Costs (in Dollars)												$ 40,365			$ 121,926	528,000	$ 995,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period								550,000									9,375
Proceeds from Stock Options Exercised (in Dollars)																$ 0	$ 28,000
Stock Issued During Period, Shares, Other								206,250
At the Market Offering (in Dollars)				$ 10,000,000					$ 45,000,000
Commission Rate				2.50%		10%								3%
Stock Issued During Period, Value, New Issues (in Dollars)												$ 1,300,135			$ 2,069,582
Stock Issued During Period, Shares, Restricted Stock Award, Gross																259,165
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$ 1.4									$ 3.75		$ 0.25		$ 0.25	$ 2.27
Stock Issued During Period, Shares, Conversion of Convertible Securities																873,000
Proceeds from Warrant Exercises (in Dollars)																$ 218,250	$ 0
Class of Warrant or Rights, Granted																4,271,201	125,000
Series E Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Dividend Payment Terms										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.
Preferred Stock, Shares Authorized																1,000	1,000
Series A Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized																200	200
Series B Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized																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
Series D Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized																1,400	1,400
Series F Preferred Stock [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized																200,000	200,000
Accounts Payable [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
																238,638
(in Dollars)																$ 105,000
Restricted Stock Units (RSUs) [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Other																	258,084
Underwriting Agreement [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			4,341,667				2,500,000
Proceeds from Issuance of Common Stock (in Dollars)							$ 9,004,033
Payments of Stock Issuance Costs (in Dollars)							$ 995,966
Shares Issued, Price Per Share (in Dollars per share)			$ 0.75
Class of Warrant or Rights, Granted			217,083
Proceeds from Issuance or Sale of Equity (in Dollars)			$ 2,818,000
Warrant or Right, Reason for Issuance, Description			an aggregate 217,083 shares of common stock, or 5% of the number of common stock sold in the offering
Shares Issued for Services [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services																1,930,000	1,124,341
Stock Issued During Period, Value, Issued for Services (in Dollars)																$ 2,108,500	$ 3,975,451
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
Shares to be Issued [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services																2,370,000
Stock Issued During Period, Value, Issued for Services (in Dollars)																$ 1,060,740
Purchase Agreement [Member]
STOCKHOLDER EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	2,161,598	3,541,469			2,613,130
Payments of Stock Issuance Costs (in Dollars)	$ 47,132	$ 40,225			$ 5,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.45				$ 1.4
Shares Issued, Price Per Share (in Dollars per share)	$ 0.51	$ 0.41			$ 1.15
Class of Warrant or Rights, Granted	1,080,799				2,613,130
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	6 months				6 months
Proceeds from Issuance or Sale of Equity (in Dollars)	$ 1,050,960	$ 1,411,775			$ 3,005,000

OPTIONS, RESTRICTED STOCK UNI_3

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

1 Months Ended

12 Months Ended

Feb. 16, 2023

Dec. 27, 2022

Nov. 18, 2022

Jun. 29, 2022

Mar. 21, 2022

Mar. 16, 2022

Jul. 07, 2021

Jul. 01, 2021

Jun. 30, 2021

Jun. 28, 2021

Jun. 01, 2021

Sep. 24, 2019

Oct. 19, 2012

Jan. 31, 2021

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Nov. 03, 2022

Dec. 12, 2021

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

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

5,265,945

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, Award Vesting Rights

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

immediate to three years from the date of issuance

immediate to three years from the date of issuance

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

10 years

10 years

10 years

10 years

10 years

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

2,650,071

5,265,945

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

1,428,000

1,818,000

Share Price (in Dollars per share)

$ 0.42

Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in Dollars per share)

$ 2.44

Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in Dollars per share)

$ 1.72

$ 4.97

Stock Issued During Period, Shares, Issued for Services

658,868

Options Modified

100,000

221,240

145,000

APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition (in Dollars)

$ 15,181

$ 111,402

$ 182,514

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition

1 year

Class of Warrant or Rights, Granted

4,271,201

125,000

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

$ 1.4

$ 0.25

$ 3.75

$ 0.25

$ 2.27

Fair Value Adjustment of Warrants (in Dollars)

$ 90,865

$ 90,865

$ 0

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

96.26%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

10 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

3.82%

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

$ 0

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

375,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period

50,000

30,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value (in Dollars)

$ 232,375

$ 109,725

Stock Issued During Period, Shares, Other

206,250

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period

550,000

9,375

Warrants at $1.40 [Member]

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

Class of Warrant or Rights, Granted

2,613,130

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

$ 1.4

Warrants and Rights Outstanding, Term

3 years 6 months

Warrants at $0.90 [Member]

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

Class of Warrant or Rights, Granted

217,083

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

$ 0.9

Warrants and Rights Outstanding, Term

5 years

Warrants at $0.4066 [Member]

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

Class of Warrant or Rights, Granted

250,000

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

$ 0.4066

Warrants and Rights Outstanding, Term

10 years

Warrants at $0.41 [Member]

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

Class of Warrant or Rights, Granted

60,976

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

$ 0.41

Warrants and Rights Outstanding, Term

5 years 6 months

Warrants at $0.4455 [Member]

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

Class of Warrant or Rights, Granted

1,080,799

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

$ 0.4455

Warrants and Rights Outstanding, Term

3 years 6 months

Warrants pursuant to Engagement Agreement Oct. 11, 2022 [Member]

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

Class of Warrant or Rights, Granted

49,213

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

$ 0.4455

Warrants and Rights Outstanding, Term

5 years 6 months

Performance Shares [Member]

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

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

12,500

Warrants at $4.80 [Member]

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

Class of Warrant or Rights, Granted

125,000

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

$ 4.8

$ 4.8

Viral Clear [Member]

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

Stock Issued During Period, Shares, Other

206,250

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period

550,000

550,000

Officers, Directors and Key Consultants [Member] | 2012 Equity Incentive Plan [Member]

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

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

1,428,000

1,818,000

Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in Dollars per share)

$ 0.4

Stock Issued During Period, Shares, Issued for Services

1,428,000

Director [Member]

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

Options Modified

25,000

APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition (in Dollars)

$ 26,577

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

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

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

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

1,818,000

Share Price (in Dollars per share)

$ 0.42

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value (in Dollars)

$ 1,829,233

$ 3,357,274

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

$ 1,373,155

Share-Based Payment Arrangement, Option [Member] | Maximum [Member]

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

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

88.57%

96.29%

95.98%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

3 years

2 years

10 years

10 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

4.06%

1.49%

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

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

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

10 years

Share-Based Payment Arrangement, Option [Member] | Minimum [Member]

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

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

88.59%

88.57%

83.83%

82.50%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

1 year 3 months

3 months

5 years

5 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

1.17%

0.77%

Share-Based Payment Arrangement, Option [Member] | Viral Clear [Member]

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

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

$ 0

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

36,520

$ 146,083

Share-Based Payment Arrangement, Option [Member] | Viral Clear [Member] | Maximum [Member]

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

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

83.86%

88.59%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

2 years

3 years

Share-Based Payment Arrangement, Option [Member] | Viral Clear [Member] | Minimum [Member]

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

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

83.86%

88.59%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

3 months

7 months 2 days

Share-Based Payment Arrangement, Option [Member] | Services Provided [Member] | Options at $5.66 [Member] | 2012 Equity Incentive Plan [Member]

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

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

4,000,000

Restricted Stock Units (RSUs) [Member]

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

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

$ 107,655

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

387,500

301,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period

259,165

258,084

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

$ 358,931

$ 950,281

Stock Issued During Period, Shares, Other

258,084

Restricted Stock Units (RSUs) [Member] | Maximum [Member]

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

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

3 years

Restricted Stock Units (RSUs) [Member] | Minimum [Member]

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

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

4 months

Restricted Stock Units (RSUs) [Member] | Viral Clear [Member]

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

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

58,140

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

$ (1,072,094)

$ 904,112

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		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)			$ 2.44
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 1.72	$ 4.97
Options Outstanding, Number of Options	3,568,497	4,555,484	4,568,484
Options Outstanding, Weighted Average Remaining Life	7 years	6 years 8 months 12 days	6 years 10 months 24 days
Options Exercisable, Number of Options		3,149,069
Options Under $1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 1
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 1
Options Outstanding, Number of Options		398,000
Options Outstanding, Weighted Average Remaining Life		9 years 8 months 12 days
Options Exercisable, Number of Options		200,000
Options $1.00 to $1.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 1
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 1.99
Options Outstanding, Number of Options		910,000
Options Outstanding, Weighted Average Remaining Life		8 years 9 months 18 days
Options Exercisable, Number of Options		97,500
Options $2.00 to $2.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 2
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 2.99
Options Outstanding, Number of Options		875,375
Options Outstanding, Weighted Average Remaining Life		8 years 8 months 12 days
Options Exercisable, Number of Options		641,374
Options $3.00 to $3.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 3
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 3.99
Options Outstanding, Number of Options		412,466
Options Outstanding, Weighted Average Remaining Life		3 years 4 months 24 days
Options Exercisable, Number of Options		397,882
Options $4.00 to $4.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 4
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 4.99
Options Outstanding, Number of Options		1,165,916
Options Outstanding, Weighted Average Remaining Life		5 years 1 month 6 days
Options Exercisable, Number of Options		1,049,853
Options $5.00 to $5.99 [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)		$ 5.99
Options Outstanding, Number of Options		156,132
Options Outstanding, Weighted Average Remaining Life		6 years 1 month 6 days
Options Exercisable, Number of Options		137,792
Options $6.00 to $6.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 6
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 6.99
Options Outstanding, Number of Options		356,542
Options Outstanding, Weighted Average Remaining Life		4 years 6 months
Options Exercisable, Number of Options		354,868
Options $7.00 to $7.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 7
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 7.99
Options Outstanding, Number of Options		157,720
Options Outstanding, Weighted Average Remaining Life		5 years 8 months 12 days
Options Exercisable, Number of Options		152,720
Options over $8.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price, Lower Range Limit (in Dollars per share)		$ 8
Options Outstanding, Exercise Price, Upper Range Limit (in Dollars per share)		$ 8
Options Outstanding, Number of Options		123,333
Options Outstanding, Weighted Average Remaining Life		3 years 9 months 18 days
Options Exercisable, Number of Options		117,080
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		25,000
Options Outstanding, Weighted Average Remaining Life		1 year 6 months
Options Exercisable, Number of Options		25,000

OPTIONS, RESTRICTED STOCK UNI_5

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)			12 Months Ended
	Jul. 01, 2021	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Share Based Compensation Stock Options Activity Abstract
Outstanding, Shares (in Shares)		3,568,497	4,555,484	4,568,484
Options Outstanding, Weighted-Average Exercise Price		$ 5.59	$ 3.49	$ 4.57
Options Outstanding, Weighted-Average Remaining Contractual Term		7 years	6 years 8 months 12 days	6 years 10 months 24 days
Options Outstanding, Aggregate Intrinsic Value		$ 110,961	$ 3,000
Options Exercisable, Shares (in Shares)			3,149,069
Options Exercisable, Weighted-Average Exercise Price			$ 4.83
Options Exercisable, Weighted-Average Remaining Contractual Term			5 years 10 months 24 days
Options Exercisable, Aggregate Intrinsic Value (in Dollars)			$ 3,000
Options Granted, Shares (in Shares)			1,428,000	1,818,000
Options Granted, Weighted-Average Exercise Price			$ 1.12	$ 3.69
Options Granted, Weighted-Average Remaining Contractual Term			10 years	10 years
Options Exercised, Shares (in Shares)	(550,000)			(9,375)
Options Exercised, Weighted-Average Exercise Price				$ 2.96
Options Canceled, Shares (in Shares)			(1,441,000)	(808,638)
Options Canceled, Weighted-Average Exercise Price			$ 4.54	$ 6.19

OPTIONS, RESTRICTED STOCK UNI_6

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions - Share-Based Payment Arrangement, Option [Member] - $ / shares				12 Months Ended
	Mar. 16, 2022	Jun. 30, 2021	Jun. 28, 2021	Dec. 31, 2022	Dec. 31, 2020
Minimum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate				1.17%	0.77%
Dividend yield		0%	0%	0%	0%
Stock price volatility		88.59%	88.57%	83.83%	82.50%
Expected life		1 year 3 months	3 months	5 years	5 years
Weighted average grant date fair value (in Dollars per share)				$ 0.8	$ 2.55
Maximum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate				4.06%	1.49%
Dividend yield			0%	0%	0%
Stock price volatility			88.57%	96.29%	95.98%
Expected life		3 years	2 years	10 years	10 years
Weighted average grant date fair value (in Dollars per share)				$ 0.8	$ 2.55
Viral Clear [Member] | Minimum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0%	0%
Stock price volatility	83.86%	88.59%
Expected life	3 months	7 months 2 days
Viral Clear [Member] | Maximum [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0%	0%
Stock price volatility	83.86%	88.59%
Expected life	2 years	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	12 Months Ended
	Dec. 31, 2022	Nov. 03, 2022	Mar. 21, 2022	Dec. 31, 2021	Dec. 12, 2021	Jul. 07, 2021	Dec. 31, 2020
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)	$ 0.25	$ 0.25	$ 1.4		$ 2.27		$ 3.75
Number of Warrants Outstanding	4,217,111			818,910			1,446,200
Warrants at $0.4066 [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)	$ 0.4066
Number of Warrants Outstanding	250,000
Expiration Date, Warrants	November 2032
Warrants at $0.41 [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)	$ 0.41
Number of Warrants Outstanding	60,976
Expiration Date, Warrants	May, 2028
Warrants at $0.4455 [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)	$ 0.4455
Number of Warrants Outstanding	1,130,012
Expiration Date, Warrants	June 2028
Warrants at $0.90 [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)	$ 0.9
Number of Warrants Outstanding	217,083
Expiration Date, Warrants	June 2027
Warrants at $1.40 [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)	$ 1.4
Number of Warrants Outstanding	1,740,130
Expiration Date, Warrants	September 2025
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					$ 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
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 ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Stockholders Equity Note Warrants Or Rights Abstract
Warrants Outstanding, Shares	4,217,111	818,910	1,446,200
Warrants Outstanding, Weighted-Average Exercise Price	$ 1.89	$ 5.74	$ 5.44
Warrants Outstanding, Weighted-Average Remaining Contractual Term	4 years 3 months 18 days	5 years 3 months 18 days	3 years 3 months 18 days
Warrants Outstanding, Aggregate Intrinsic Value			$ 1,500
Warrants Vested and expected to vest, Shares	4,217,111
Warrants Vested and expected to vest, Weighted-Average Exercise Price	$ 1.89
Warrants Vested and expected to vest, Weighted-Average Remaining Contractual Term	4 years 3 months 18 days
Warrants Vested and expected to vest, Aggregate Intrinsic Value	$ 3,960
Warrants Exercisable, Shares	3,026,123
Warrants Exercisable, Weighted-Average Exercise Price	$ 2.46
Warrants Exercisable, Weighted-Average Remaining Contractual Term	3 years 10 months 24 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 3,350
Warrants Granted, Shares	4,271,201	125,000
Warrants Granted, Weighted-Average Exercise Price	$ 1.05	$ 4.8
Warrants Granted, Weighted-Average Remaining Contractual Term	4 years	5 years
Warrants Exercised, Shares	(873,000)
Warrants Exercised, Weighted-Average Exercise Price	$ 0.25
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			12 Months Ended
	Jun. 30, 2021	Jun. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares outstanding
Restricted shares Granted			(375,000)
Restricted shares Granted			375,000
Restricted shares Vested	(50,000)	(30,000)
Restricted shares outstanding			1,078,679
Restricted Stock Units (RSUs) [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares outstanding			141,250	218,334
Restricted shares Granted			(387,500)	(301,000)
Restricted shares Granted			387,500	301,000
Restricted shares Vested			(259,165)	(258,084)
Forfeited			(30,001)	(120,000)
Vested restricted shares			0
Unvested restricted shares			239,584
Restricted shares outstanding				141,250
Restricted Stock [Member]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Restricted shares outstanding			1,318,679	1,420,716
Restricted shares Granted				(40,000)
Restricted shares Granted				40,000
Forfeited			(240,000)	(62,037)
Vested restricted shares			678,679
Unvested restricted shares			400,000
Restricted shares outstanding			1,078,679	1,318,679

OPTIONS, RESTRICTED STOCK UN_10

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Share-based Payment Arrangement, Option, Activity - Viral Clear [Member] - $ / shares			12 Months Ended
	Jul. 01, 2021	Jan. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details) - Share-based Payment Arrangement, Option, Activity [Line Items]
Options Outstanding, Shares		1,527,666	125,000	1,527,666
Options Outstanding, Weighted-Average Exercise Price		$ 5	$ 5	$ 5
Options Outstanding, Weighted-Average Remaining Contractual Term		4 years	1 year 6 months	7 years 2 months 12 days
Exercisable, Shares			25,000
Exercisable, Weighted-Average Exercise Price			$ 5
Exercisable, Weighted-Average Remaining Contractual Term			1 year 6 months
Exercised, Shares	(550,000)			(550,000)
Exercised, Weighted-Average Exercise Price				$ 5
Forfeited/expired, Shares			(100,000)	(852,666)
Forfeited/expired, Weighted-Average Exercise Price			$ 5	$ 5
Options Outstanding, Shares			25,000	125,000
Options Outstanding, Weighted-Average Exercise Price			$ 5	$ 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]	12 Months Ended
	Dec. 31, 2022 $ / shares shares
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) - shares			12 Months Ended
	Jul. 01, 2021	Apr. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
NON-CONTROLLING INTEREST (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			259,165
Stock Issued During Period, Shares, Other	206,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	550,000			9,375
Viral Clear [Member]
NON-CONTROLLING INTEREST (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		40,000
Stock Issued During Period, Shares, Other	206,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	550,000			550,000
Equity Method Investment, Ownership Percentage			69.08%
Viral Clear [Member]
NON-CONTROLLING INTEREST (Details) [Line Items]
Equity Method Investment, Ownership Percentage				68.44%

NON-CONTROLLING INTEREST (Det_2

NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest - Viral Clear [Member] - Viral Clear [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
NON-CONTROLLING INTEREST (Details) - Schedule of Non-Controlling Interest [Line Items]
Net loss	$ (671)	$ (3,077)
Average Non-controlling interest percentage of profit/losses	31.24%	30.44%
Net loss attributable to the non-controlling interest	$ (210)	$ (939)

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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Consolidation Less Than Wholly Owned Subsidiary Parent Ownership Interest Effects Of Changes Net Abstract
Balance	$ 219	$ 802
Allocation of equity to non-controlling interest due to issuance of equity to acquire Trek and research and development	292
Allocation of equity to non-controlling interest due to equity-based compensation issued	(322)	(348)
Allocation of equity to non-controlling interest due to equity-based compensation issued	322	348
Allocation of equity to non-controlling interest to due change in fair value of modified option		8
Net loss attributable to non-controlling interest	(210)	(939)
Balance	$ (21)	$ 219

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)					4 Months Ended	12 Months Ended
	May 17, 2022	Jan. 01, 2022	Nov. 20, 2019	Mar. 15, 2017	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Monthly Service Fee		$ 40,000
Commission Rate	2.50%	10%			3%
Accounts Payable, Other						$ 80	$ 0
Agreement Term				10 years
Royalty Percentage of Net Sales			10%
Royalty Guarantees, Commitments, Amount			$ 625,000
Payments for Royalties							75,000
Other Commitment			100,000
Defined Contribution Plan, Cost						247,622	252,452
Long-Term Purchase Commitment, Amount						1,882,530
Minimum [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Royalty Percentage of Net Sales				1%
Maximum [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Royalty Percentage of Net Sales				2%
Mayo Foundation [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Accounts Payable, Other						4	1
EP Software Agreement [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Accounts Payable, Other						0
Tools Agreement [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Accounts Payable, Other						0
Royalty Guarantees, Commitments, Amount			550,000
Payments for Royalties							$ 75,000
Trek Therapeutics [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Accounts Payable, Other						0
ViralClear Patent Agreement [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Accounts Payable, Other						$ 0
Royalty Guarantees, Commitments, Amount			$ 700,000

SEGMENT REPORTING (Details) - S

SEGMENT REPORTING (Details) - Schedule of Segment Reporting Information, by Segment - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues (from external customers)	$ 286	$ 441
Operating Expenses	27,494	33,653
Income (loss) from operations	(27,265)	(33,411)
Total Assets	4,110	15,519
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues (from external customers)	286	441
Operating Expenses	26,819	30,016
Income (loss) from operations	(26,590)	(29,774)
Total Assets	4,051	13,595
Viral Clear [Member]
Segment Reporting Information [Line Items]
Revenues (from external customers)	0	0
Operating Expenses	672	3,630
Income (loss) from operations	(672)	(3,630)
Total Assets	49	1,924
NeuroClear Technologies, Inc ("NeuroClear") [Member]
Segment Reporting Information [Line Items]
Revenues (from external customers)	0	0
Operating Expenses	3	7
Income (loss) from operations	(3)	(7)
Total Assets	$ 10	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Other Liabilities, Current	$ 120,000	$ 86,208

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 133,000,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	(5,645,000)
Deferred Tax Assets, Valuation Allowance	$ 36,815,000	$ 31,170,000
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate	(21.00%)	(21.00%)

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Effective Income Tax Rate Reconciliation Abstract
Statutory rate on pre-tax book loss	21%	21%
Other	(0.30%)	(1.30%)
Valuation allowance	(20.70%)	(19.70%)
	0%	0%

INCOME TAXES (Details) - Sche_2

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Deferred Tax Assets And Liabilities Abstract
Net operating loss carry-forwards	$ 27,948,000	$ 24,308,000
Stock based compensation	7,814,000	6,862,000
Research and development costs	1,053,000	0
Valuation allowance	(36,815,000)	(31,170,000)
Net non-current deferred tax asset	$ 0	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

1 Months Ended

3 Months Ended

5 Months Ended

6 Months Ended

12 Months Ended

Feb. 16, 2023

Dec. 27, 2022

Dec. 21, 2022

Nov. 18, 2022

Mar. 21, 2022

Sep. 24, 2019

Feb. 16, 2021

Jan. 31, 2021

Mar. 31, 2023

Feb. 28, 2023

Nov. 29, 2022

Dec. 31, 2022

Dec. 31, 2021

Nov. 03, 2022

Dec. 12, 2021

Dec. 31, 2020

SUBSEQUENT EVENTS (Details) [Line Items]

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

1,428,000

1,818,000

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

$ 1.12

$ 3.69

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

10 years

10 years

10 years

10 years

10 years

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

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

immediate to three years from the date of issuance

immediate to three years from the date of issuance

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

375,000

Stock Issued During Period, Shares, Issued for Services

658,868

Stock Issued During Period, Value, Issued for Services (in Dollars)

$ 2,658,224

$ 2,109,000

$ 3,975,000

Stock Issued During Period, Shares, New Issues

251,720

3,084,791

Class of Warrant or Rights, Granted

4,271,201

125,000

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

$ 1.4

$ 0.25

$ 0.25

$ 2.27

$ 3.75

Payments of Stock Issuance Costs (in Dollars)

$ 40,365

$ 121,926

$ 528,000

$ 995,000

Subsequent Event [Member]

SUBSEQUENT EVENTS (Details) [Line Items]

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

250,000

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

becomes exercisable six months after the date of issuance and will expire five and one-half years following the date of issuance.

Stock Issued During Period, Shares, Issued for Services

3,625,500

Stock Issued During Period, Value, Issued for Services (in Dollars)

$ 2,345,586

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

$ 1,060,740

Class of Warrant or Rights, Granted

400,525

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

$ 0.7884

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

6 months

Purchase Agreement [Member]

SUBSEQUENT EVENTS (Details) [Line Items]

Stock Issued During Period, Shares, New Issues

2,161,598

3,541,469

2,613,130

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

$ 0.51

$ 0.41

$ 1.15

Class of Warrant or Rights, Granted

1,080,799

2,613,130

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

$ 0.45

$ 1.4

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

6 months

6 months

Proceeds from Issuance or Sale of Equity (in Dollars)

$ 1,050,960

$ 1,411,775

$ 3,005,000

Payments of Stock Issuance Costs (in Dollars)

$ 47,132

$ 40,225

$ 5,000

Purchase Agreement [Member] | Subsequent Event [Member]

SUBSEQUENT EVENTS (Details) [Line Items]

Stock Issued During Period, Shares, New Issues

8,500,300

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

$ 0.8

Class of Warrant or Rights, Granted

4,250,150

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

$ 0.7884

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

6 months

Proceeds from Issuance or Sale of Equity (in Dollars)

$ 6,757,672

Payments of Stock Issuance Costs (in Dollars)

$ 471,967

Restricted Stock [Member]

SUBSEQUENT EVENTS (Details) [Line Items]

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

40,000

Restricted Stock [Member] | Subsequent Event [Member]

SUBSEQUENT EVENTS (Details) [Line Items]

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

$ 1.25

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

vesting in one year in equal quarterly installments

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

121,249