BioSig (BSGM) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 13, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-38659
Entity Registrant Name	BIOSIG TECHNOLOGIES, INC.
Entity Central Index Key	0001530766
Entity Tax Identification Number	26-4333375
Entity Incorporation, State or Country Code	DE
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
Trading Symbol	BSGM
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		88,107,565

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 389	$ 357
Accounts receivable	14	9
Inventory, short term	219	336
Deferred expenses, short term	5
Net investment in leases, short term	102	101
Prepaid expenses and other current assets	322	325
Total current assets	1,051	1,128
Property and equipment, net	593	665
Right-to-use assets, net	487	705
Other assets:
Inventory, long term		1,141
Net investment in leases, long term	43	120
Patents, net	293	307
Other assets	687	44
Total assets	3,154	4,110
Current liabilities:
Accounts payable and accrued expenses, including $0 and $120 to related parties as of September 30, 2023 and December 31, 2022, respectively	3,470	2,852
Customer deposits	4
Deferred revenue, short term		5
Dividends payable	98	91
Lease liability, short term	339	313
Total current liabilities	3,911	3,261
Lease liability, long term	193	452
Total long-term liabilities	193	452
Total liabilities	4,104	3,713
Commitments and contingencies (Note 11)
Series C 9% Convertible Preferred Stock, $0.001 par value, $1,000 stated value, authorized 4,200 shares, 105 shares issued and outstanding; liquidation preference of $105 as of September 30, 2023 and December 31, 2022	105	105
(Deficit) Equity:
Preferred stock, $0.001 par value, authorized 1,000,000 shares, designated 200 shares of Series A, 600 shares of Series B, 4,200 shares of Series C, 1,400 shares of Series D, 1,000 shares of Series E, 200,000 shares of Series F Preferred Stock. 105 shares of Series C outstanding as of September 30, 2023 and December 31, 2022 (see above)
Common stock, $0.001 par value, authorized 200,000,000 shares, 79,243,833 and 54,610,638 issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	79	55
Additional paid in capital	237,727	216,232
Accumulated deficit	(238,966)	(215,974)
Total stockholders’ equity (deficit) attributable to BioSig Technologies, Inc.	(1,160)	313
Non-controlling interest	105	(21)
Total (deficit) equity	(1,055)	292
Total liabilities and (deficit) equity	$ 3,154	$ 4,110

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	79,243,833	54,610,638
Common stock, shares outstanding	79,243,833	54,610,638
Series C 9% Convertible Preferred Stock [Member]
Temporary equity, par value	$ 0.001	$ 0.001
Temporary equity, stated value	$ 1,000	$ 1,000
Temporary equity, shares authorized	4,200	4,200
Temporary equity, shares issued	105	105
Temporary equity, shares outstanding	105	105
Temporary equity, liquidation preference	$ 105	$ 105
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 authorized	4,200	4,200
Preferred stock, shares outstanding	105	105
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
Related Party [Member]
Accounts payable and accrued expenses, related parties	$ 0	$ 120,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Total revenue	$ 1	$ 135	$ 6	$ 151
Cost of revenue		30		30
Gross profit	1	105	6	121
Operating expenses:
Research and development	1,145	1,733	3,916	4,701
General and administrative	2,815	4,774	18,167	15,477
Depreciation and amortization	92	84	268	210
Total operating expenses	4,052	6,591	22,351	20,388
Loss from operations	(4,051)	(6,486)	(22,345)	(20,267)
Other income (expense):
Interest income, net	1	1	8	1
Other income (expense), net:			(225)
Loss before income taxes	(4,050)	(6,485)	(22,562)	(20,266)
Income taxes (benefit)
Net loss	(4,050)	(6,485)	(22,562)	(20,266)
Non-controlling interest	(517)	113	(430)	172
Net loss attributable to BioSig Technologies, Inc.	(4,567)	(6,372)	(22,992)	(20,094)
Preferred stock dividend	(2)	(2)	(7)	(7)
Preferred stock deemed dividend		(17)		(125)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (4,569)	$ (6,391)	$ (22,999)	$ (20,226)
Net loss per common share, basic	$ (0.06)	$ (0.14)	$ (0.33)	$ (0.50)
Net loss per common share, diluted	$ (0.06)	$ (0.14)	$ (0.33)	$ (0.50)
Weighted average number of common shares outstanding, basic	75,372,373	45,015,574	69,077,898	40,311,669
Weighted average number of common shares outstanding, diluted	75,372,373	45,015,574	69,077,898	40,311,669
Product [Member]
Revenue:
Total revenue		$ 127		$ 127
Service [Member]
Revenue:
Total revenue	$ 1	$ 8	$ 6	$ 24

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Equity (Deficit) - USD ($)	Common Stock [Member]		Additional Paid-in Capital [Member]		Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 36,000		$ 201,127,000		$ (188,922,000)	$ 219,000	$ 12,460,000
Balance, shares at Dec. 31, 2021	35,567,180
Common stock issued for services	$ 1,000		1,600,000				1,601,000
Common stock issued for services, shares	1,312,500
Sale of common stock and warrants	$ 2,000		3,000,000				3,002,000
Sale of common stock, shares	2,613,130
Stock based compensation		[1]	500,000			(101,000)	399,000
Stock based compensation, shares	66,249
Preferred stock dividend			(2,000)				(2,000)
Net loss					(7,963,000)	(102,000)	(8,065,000)
Change in fair value of modified options			15,000				15,000
Balance at Mar. 31, 2022	$ 39,000		206,240,000		(196,885,000)	16,000	9,410,000
Balance, shares at Mar. 31, 2022	39,559,059
Balance at Dec. 31, 2021	$ 36,000		201,127,000		(188,922,000)	219,000	12,460,000
Balance, shares at Dec. 31, 2021	35,567,180
Preferred stock dividend							(7,000)
Net loss							(20,266,000)
Balance at Sep. 30, 2022	$ 46,000		210,792,000		(209,016,000)	12,000	1,834,000
Balance, shares at Sep. 30, 2022	45,797,952
Balance at Dec. 31, 2021	$ 36,000		201,127,000		(188,922,000)	219,000	12,460,000
Balance, shares at Dec. 31, 2021	35,567,180
Common stock issued for services, shares	2,370,000
Deemed preferred stock dividend							(209,682)
Balance at Dec. 31, 2022	$ 55,000		216,232,000		(215,974,000)	(21,000)	$ 292,000
Balance, shares at Dec. 31, 2022	54,610,638						54,610,638
Balance at Mar. 31, 2022	$ 39,000		206,240,000		(196,885,000)	16,000	$ 9,410,000
Balance, shares at Mar. 31, 2022	39,559,059
Common stock issued for services	$ 1,000		482,000				483,000
Common stock issued for services, shares	567,500
Sale of common stock and warrants	$ 5,000		2,813,000				2,818,000
Sale of common stock, shares	4,341,667
Stock based compensation		[1]	(86,000)			(231,000)	(317,000)
Stock based compensation, shares	21,250
Preferred stock dividend			(3,000)				(3,000)
Net loss					(5,759,000)	43,000	(5,716,000)
Sale of common stock under at-the-market offerings		[1]	302,000				302,000
Sale of common stock under At-the-market offering, shares	322,404
Issuance of subsidiary stock in settlement of debt to parent			(292,000)			292,000
Accretion of deemed preferred stock dividend			108,000				108,000
Deemed preferred stock dividend			(108,000)				(108,000)
Balance at Jun. 30, 2022	$ 45,000		209,456,000		(202,644,000)	120,000	6,977,000
Balance, shares at Jun. 30, 2022	44,811,880
Stock based compensation		[1]	532,000			5,000	537,000
Stock based compensation, shares	71,250
Preferred stock dividend			(2,000)				(2,000)
Net loss					(6,372,000)	(113,000)	(6,485,000)
Sale of common stock under at-the-market offerings	$ 1,000		806,000				807,000
Sale of common stock under At-the-market offering, shares	914,822
Accretion of deemed preferred stock dividend			17,000				17,000
Deemed preferred stock dividend			(17,000)				(17,000)
Balance at Sep. 30, 2022	$ 46,000		210,792,000		(209,016,000)	12,000	1,834,000
Balance, shares at Sep. 30, 2022	45,797,952
Balance at Dec. 31, 2022	$ 55,000		216,232,000		(215,974,000)	(21,000)	$ 292,000
Balance, shares at Dec. 31, 2022	54,610,638						54,610,638
Common stock issued for services	$ 1,000		1,096,000				$ 1,097,000
Common stock issued for services, shares	1,167,500
Common stock issued in settlement of accounts payable		[2]	105,000				105,000
Common stock issued in settlement of accounts payable, shares	88,000
Sale of common stock and warrants	$ 8,000		6,740,000				6,748,000
Sale of common stock, shares	8,500,300
Stock based compensation	$ 3,000		1,044,000			5,000	1,052,000
Stock based compensation, shares	2,491,249
Preferred stock dividend			(2,000)				(2,000)
Net loss					(7,332,000)	(50,000)	(7,382,000)
Balance at Mar. 31, 2023	$ 67,000		225,215,000		(223,306,000)	(66,000)	1,910,000
Balance, shares at Mar. 31, 2023	66,857,687
Balance at Dec. 31, 2022	$ 55,000		216,232,000		(215,974,000)	(21,000)	$ 292,000
Balance, shares at Dec. 31, 2022	54,610,638						54,610,638
Common stock issued for services, shares							8,894,846
Preferred stock dividend							$ (7,000)
Net loss							$ (22,562,000)
Sale of common stock under At-the-market offering, shares							43,601
Balance at Sep. 30, 2023	$ 79,000		237,727,000		(238,966,000)	105,000	$ (1,055,000)
Balance, shares at Sep. 30, 2023	79,243,833						79,243,833
Balance at Mar. 31, 2023	$ 67,000		225,215,000		(223,306,000)	(66,000)	$ 1,910,000
Balance, shares at Mar. 31, 2023	66,857,687
Common stock issued for services	$ 4,000		4,807,000				4,811,000
Common stock issued for services, shares	3,854,346
Sale of common stock and warrants	$ 2,000		3,243,000				3,245,000
Sale of common stock, shares	2,590,906
Stock based compensation		[2]	(73,000)			4,000	(69,000)
Stock based compensation, shares	110,835
Preferred stock dividend			(3,000)				(3,000)
Net loss					(11,093,000)	(37,000)	(11,130,000)
Sale of subsidiary stock			1,379,000			188,000	1,567,000
Common stock issued for exercise of warrants cashlessly		[2]		[2]
Common stock issued for exercise of warrants cashlessly, shares	43,601
Balance at Jun. 30, 2023	$ 73,000		234,568,000		(234,399,000)	89,000	331,000
Balance, shares at Jun. 30, 2023	73,457,375
Common stock issued for services	$ 2,000		935,000				937,000
Common stock issued for services, shares	1,503,000
Sale of common stock and warrants	$ 4,000		2,620,000				2,624,000
Sale of common stock, shares	3,917,348
Stock based compensation		[2]	(687,000)			(609,000)	(1,296,000)
Stock based compensation, shares	67,500
Preferred stock dividend			(2,000)				(2,000)
Net loss					(4,567,000)	517,000	(4,050,000)
Sale of subsidiary stock			296,000			108,000	404,000
Sale of common stock under at-the-market offerings		[2]	(3,000)				(3,000)
Sale of common stock under At-the-market offering, shares	298,610
Balance at Sep. 30, 2023	$ 79,000		$ 237,727,000		$ (238,966,000)	$ 105,000	$ (1,055,000)
Balance, shares at Sep. 30, 2023	79,243,833						79,243,833
[1]- less than $1[2]- less than $1

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Equity (Deficit) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022
Payments of transaction expenses	$ 237		$ 438
Atthe Market Offering [Member]
Payments of transaction expenses	$ 164	$ 21	$ 46

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (22,562)	$ (20,266)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	268	210
Non-cash lease expense	216	244
Non-cash inventory write-down	1,307
Equity based compensation	6,532	2,703
Change in fair value of modified options		15
Changes in operating assets and liabilities:
Accounts receivable	(5)	(5)
Lease receivables	75	(114)
Employee advances	(16)
Inventory	(49)	70
Prepaid expenses and other assets	(625)	(104)
Deferred expense	(4)
Deferred revenue	(5)	(24)
Customer deposits	4
Accounts payable and accrued expenses	724	(87)
Operating lease liabilities	(231)	(233)
Net cash used in operating activities	(14,371)	(17,591)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(182)	(110)
Net cash used in investing activity	(182)	(110)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock and warrants, net of issuance costs	12,617	5,820
Proceeds from sale of common stock under at-the-market offerings, net of issuance costs	(3)	1,109
Proceeds from the sale of subsidiary stock to non-controlling interest, net of issuance costs	1,971
Net cash provided by financing activities	14,585	6,929
Net increase (decease) in cash and cash equivalents	32	(10,772)
Cash, beginning of the period	357	11,659
Cash, end of the period	389	887
Supplemental disclosures of cash flow information:
Cash paid during the period for interest
Cash paid during the period for income taxes
Non cash investing and financing activities:
Common stock issued in settlement of debt	105
Dividend payable on preferred stock charged to additional paid in capital	7	7
Series C convertible preferred stock deemed dividend		125
Record right-to-use assets and related lease liability		$ 502

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 NATURE OF OPERATIONS AND BASIS OF PRESENTATION Business and organization BioSig Technologies, Inc. (“BioSig” or the “Company”) 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 Platform’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. As of September 30, 2023, 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, which was renamed to BioSig AI Sciences, Inc. (“BioSig AI”) on May 31, 2023. The subsidiary was established to pursue clinical needs of cardiac and neurological disorders through recordings and analyses of action potentials. BioSig AI aims to contribute to the advancements of AI-based diagnoses and therapies. In June and July 2023, BioSig AI sold an aggregate of 2,205,000 1,971,277 84.5 The unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc., and its majority owned subsidiaries, ViralClear and BioSig AI. The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The condensed consolidated balance sheet as of December 31, 2022 has been derived from audited financial statements. Operating results for the three and nine months ended September 30, 2023 are not necessarily indicative of results that may be expected for the year ending December 31, 2023. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2022 filed with the Company’s Form 10-K with the Securities and Exchange Commission on March 31, 2023. COVID-19 The World Health Organization determined that COVID-19 no longer fit the definition of a public health emergency and the U.S. government let the declaration of a public health emergency associated with COVID-19 expire on May 11, 2023. COVID-19 is expected to remain a serious endemic threat for an indefinite future period and may continue to adversely affect the global economy, resulting in delays to our commercialization objectives of the PURE EP Platform during 2023. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 evaluated the Inflation Reduction Act and its requirements, as well as its application to our business, and determined the Inflation Reduction Act to not have a material impact on our financial results.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	NOTE 2 GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As of September 30, 2023, the Company had cash of $ 0.4 2.9 14.4 The Company’s primary source of operating funds since inception has been cash proceeds from the 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 Platform 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. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Accordingly, the accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The unaudited condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the 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 and lease of its medical device, the PURE EP™ Platform, and well as related support and maintenance services and software upgrades in connection with the device. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 Platform 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 Platform 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 Platform at a rate of $ 4,333 30 one year BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 A reconciliation of contract liabilities with customers for the nine months ended September 30, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Nine months ended September 30, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2023 (000’s) Service revenue $ 5 $ 1 $ (6 ) $ - Nine months ended September 30, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2022 (000’s) Service revenue $ 37 $ - $ (24 ) $ 13 The table below summarizes our deferred revenue as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED REVENUE September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5 The Company had one customer which accounts for 100 84 16 The Company had one customer which accounts for approximately 94 84 16 At September 30, 2023, the Company had three customers representing 35.6 33.6 30.8 At December 31, 2022, the Company had two customers representing 52.2 47.8 The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the three and nine months ended September 30, 2023 and 2022. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Deferred Costs (Contract acquisition costs) The Company capitalizes initial and renewal sales commissions in the period the commission is earned, which generally occurs when a customer contract is obtained, and amortize deferred commission costs on a straight-line basis over the expected period of benefit, which the Company have deemed to be the contract term. The table below summarizes the deferred commission costs as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED COSTS September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred costs-current $ 5 $ - Deferred costs-noncurrent - - Total deferred costs $ 5 $ - Cost of Revenue Cost of revenue consists primarily of the delivered cost of our medical device(s) sold or 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 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 September 30, 2023 and December 31, 2022, deposits in excess of FDIC limits were $ 0.2 0.05 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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 September 30, 2023 and December 31, 2022 was comprised of the following: SCHEDULE OF INVENTORY September 30, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,526 $ 1,477 Less: Inventory reserve (1,307 ) - Finished goods, net 219 1,477 Finished goods-short term 219 336 Finished goods-long term $ - $ 1,141 During the nine months ended September 30, 2023, the Company recorded an allowance for inventory for $ 1,307 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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 5 Other Assets: Other assets are comprised of the following: SCHEDULE OF OTHER ASSETS September 30, 2023 (000’s) December 31, 2022 (000’s) Vendor deposits $ 643 $ - Security deposits 43 43 Trademarks 1 1 Total other assets $ 687 $ 44 Impairment of Long-lived Assets The Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is typically calculated using the discounted cash flow method. The Company did not recognize and record any impairments of long-lived assets used in operations during the three and nine months ended September 30, 2023 and 2022. 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 $ 1.1 3.9 1.7 4.7 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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) The computation of basic and diluted loss per share as of September 30, 2023 and 2022 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: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE September 30, 2023 September 30, 2022 Series C convertible preferred stock 634,391 255,269 Options to purchase common stock 5,304,651 4,735,484 Warrants to purchase common stock 12,349,645 3,649,123 Restricted stock units to acquire common stock 812,500 190,000 Totals 19,101,187 8,829,876 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 4,751 14,354 4,751 14,354 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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Segment Information Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein represents all of the material financial information related to the Company’s principal operating segments. (See Note 12 – Segment Reporting). Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s subsidiaries, ViralClear and BioSig AI. 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 and BioSig AI is 69.08 84.48 30.92 15.52 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 There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2023 and December 31, 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2023 (000’s) December 31, 2022 (000’s) Computer equipment $ 527 $ 397 Furniture and fixtures 109 109 Manufacturing equipment 372 372 Testing/Demo equipment 356 304 Leasehold improvements 84 84 Total 1,448 1,266 Less accumulated depreciation (855 ) (601 ) Property and equipment, net $ 593 $ 665 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 5 Depreciation expenses were $ 87,338 253,486 79,312 195,937

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	9 Months Ended
	Sep. 30, 2023
Right To Use Assets And Lease Liability
RIGHT TO USE ASSETS AND LEASE LIABILITY	NOTE 5 RIGHT TO USE ASSETS AND LEASE LIABILITY As of September 30, 2023 and December 31, 2022, the Company had outstanding two 29,500 28,951 Right to use assets is summarized below: SCHEDULE OF RIGHT TO USE ASSETS September 30, 2023 (000’s) December 31, 2022 (000’s) Right to use asset $ 995 $ 995 Less accumulated amortization (508 ) (290 ) Right to use assets, net $ 487 $ 705 During the three and nine months ended September 30, 2023, the Company recorded $ 95,964 280,541 116,725 333,071 Lease liability is summarized below: SCHEDULE OF LEASE LIABILITY September 30, 2023 (000’s) December 31, 2022 (000’s) Total lease liability $ 532 $ 765 Less: short term portion (339 ) (313 ) Long term portion $ 193 $ 452 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Maturity analysis under these lease agreements are as follows (000’s): SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS Year ended December 31, 2023 $ 90 Year ended December 31, 2024 370 Year ended December 31, 2025 106 Total 566 Less: Present value discount (34 ) Lease liability $ 532 Lease expense for the three months ended September 30, 2023 and 2022 was comprised of the following: SCHEDULE OF LEASE LIABILITY September 30, 2023 (000’s) September 30, 2022 (000’s) Operating lease expense $ 84 $ 78 Short-term lease expense 8 10 Variable lease expense 4 29 Total $ 96 $ 117 Lease expense for the nine months ended September 30, 2023 and 2022 was comprised of the following: September 30, 2023 (000’s) September 30, 2022 (000’s) Operating lease expense $ 252 $ 244 Short-term lease expense 22 28 Variable lease expense 7 61 Total $ 281 $ 333

LEASE RECEIVABLES

LEASE RECEIVABLES	9 Months Ended
	Sep. 30, 2023
Lease Receivables
LEASE RECEIVABLES	NOTE 6 LEASE RECEIVABLES In 2022, the Company entered into two leases for our PURE EP Platform at a rate of $ 4,333 30 months one year 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% A reconciliation of lease receivables with customers for the nine months ended September 30, 2023 and 2022 are presented below: BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS Nine months ended September 30, 2023: Balance at December 31, 2022 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at September 30, (000’s) Contract asset $ 221 $ - $ (81 ) $ 2 $ 3 $ 145 Less current portion (101 ) - (1 ) - - (102 ) Noncurrent portion $ 120 $ - $ (82 ) 2 $ 3 $ 43 Nine months ended September 30, 2022: Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Balance at September 30, (000’s) Contract asset $ - $ 127 $ (13 ) $ - $ 114 Less current portion - (50 ) - - (50 ) Noncurrent portion $ - $ 77 $ (13 ) - $ 64 Future cash flows under this lease agreement are as follows (000’s): SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT Year ended December 31, 2023 $ 26 Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 3 Total 146 Less: Present value discount (1 ) Net investment in leases $ 145

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at September 30, 2023 and December 31, 2022 consist of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE September 30, 2023 (000’s) December 31, 2022 (000’s) Accrued accounting and legal $ 1,303 $ 646 Accrued reimbursements and travel 25 33 Accrued consulting 527 546 Accrued research and development expenses 601 625 Accrued marketing 281 256 Accrued office and other 141 220 Accrued payroll 592 513 Accrued settlement related to arbitration - 13 Accounts payable and accrued expenses $ 3,470 $ 2,852 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 STOCKHOLDERS’ EQUITY Preferred stock The Company is authorized to issue 1,000,000 0.001 200 600 4,200 1,400 1,000 200,000 Series C Preferred Stock As of September 30, 2023 and December 31, 2022, the Company had 105 2.27 0.25 209,682 Common stock The Company is authorized to issue 200,000,000 0.001 79,243,833 54,610,638 During the nine months ended September 30, 2023, the Company issued an aggregate of 8,894,846 7,905,128 2,370,000 1,060,740 During the nine months ended September 30, 2023, the Company issued an aggregate of 88,000 104,720 During the nine months ended September 30, 2023, the Company issued an aggregate of 299,584 At September 30, 2023, the Company accrued board fees of $ 105,000 Equity sales: BioSig Technologies, Inc.: From January through September 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 15,008,554 0.90 7,504,277 0.84 six months 12,616,584 919,864 Pursuant to certain engagement agreements, dated October 11, 2022, February 24, 2023 and July 26, 2023, the Company had entered into with Laidlaw & Company (UK) Ltd. (“Laidlaw”), the Company issued to Laidlaw in connection with the 2023 PIPEs, warrants to purchase an aggregate of 689,233 0.8246 six months five and one-half years BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) ATM Sales Agreements On August 18, 2023, the Company entered into a Controlled Equity Offering℠ Sales Agreement (the “Cantor Sales Agreement”) with Cantor Fitzgerald & Co. to act as the Company’s sales agent or principal (“Cantor”), with respect to the issuance and sale of up to $30.0 million of the Company’s shares of common stock, from time to time in an at-the-market public offering. The Company agreed to pay Cantor a commission of equal to 3.0% From August 22, 2023 through September 6, 2023, the Company sold 218,810 (899) 120,430 The Company terminated the Cantor Sales Agreement with Cantor, effective as of September 15, 2023. On September 15, 2023, the Company entered into an At-The-Market Issuance Sales Agreement (the “Ascendiant Sales Agreement”) with Ascendiant Capital Markets, LLC, to act as the Company’s sales agent or principal (“Ascendiant”), with respect to the issuance and sale of up to $ 30.0 The Company agreed to pay Ascendiant a commission of equal to 3.0% From September 21, 2023 through September 25, 2023, the Company sold 79,800 (2,004) 48,770 The Company terminated the Ascendiant Sales Agreement with Ascendiant, effective as of November 6, 2023. BioSig AI Sciences, Inc.: In June and July 2023, BioSig AI sold an aggregate of 2,205,000 1,971,277 1.00 84.5% Pursuant to an engagement agreement, dated June 13, 2023, as amended on July 19, 2023, BioSig AI entered into with Laidlaw, BioSig AI issued to Laidlaw warrants to purchase an aggregate of 130,500 1.00 five years

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	NOTE 9 OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS BioSig Technologies, Inc. 2023 Long-Term Incentive Plan On December 27, 2022, the Board of Directors of BioSig (the “Board”) approved the 2023 Long-Term Incentive Plan (the “Plan”) and on February 7, 2023 it was approved by the Company’s shareholders. The Plan provides for the issuance of options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, other awards, performance goals, and tandem awards which may be granted singly or in combination, or in tandem, to purchase up to 5,265,945 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) However, the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder. The fair value of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the Administrator in good faith. Additionally, the vesting period of the grants under the Plan will be determined by the Administrator, in its sole discretion, with an expiration period of not more than ten years. There are 626,099 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 nine months ended September 30, 2023, the Company granted an aggregate of 1,229,500 The following table presents information related to stock options at September 30, 2023: SCHEDULE OF STOCK OPTIONS Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ Under 1.00 351,000 8.9 288,247 1.00 1.99 2,076,500 9.1 592,485 2.00 2.99 855,375 8.1 709,121 3.00 3.99 367,466 3.0 367,466 4.00 4.99 975,916 4.9 940,055 5.00 5.99 144,132 5.9 139,538 6.00 6.99 336,542 4.0 336,542 7.00 7.99 157,720 5.0 157,720 Over 8.00 40,000 6.6 40,000 5,304,651 7.2 3,571,174 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) A summary of the stock option activity and related information for the Plan for the nine months ended September 30, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 4,555,484 $ 3.49 6.7 $ 3,000 Grants 1,229,500 $ 1.33 10.0 $ - Forfeited/expired (480,333 ) $ 4.47 Outstanding at September 30, 2023 5,304,651 $ 2.90 7.2 $ 13,395 Exercisable at September 30, 2023 3,571,174 $ 3.59 6.2 $ 13,395 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 of $ 0.4893 During the nine months ended September 30, 2023, the Company granted an aggregate of 1,229,500 1.33 ten years one three years The following assumptions were used in determining the fair value of options during the nine months ended September 30, 2023: SCHEDULE OF FAIR VALUE OF OPTIONS Risk-free interest rate 3.32 4.06 % Dividend yield 0 % Stock price volatility 94.44 97.56 % Expected life 5.5 6.0 Weighted average grant date fair value $ 1.03 The fair value of all options vesting during the three and nine months ended September 30, 2023 of $ 502,662 1,142,185 416,906 1,423,292 1,391,743 0.61 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Warrants The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig at September 30, 2023: SCHEDULE OF OUTSTANDING WARRANTS Exercise Number Expiration Price Outstanding Date $ 0.4066 250,000 November 2032 $ 0.4455 1,130,012 June 2028 $ 0.4925 563,042 March 2029 $ 0.4929 769,896 March 2029 $ 0.5136 1,160,372 July 2028 $ 0.7181 957,596 July 2028 $ 0.7502 98,436 July 2028 $ 0.7963 883,206 August 2028 $ 0.9000 217,083 June 2027 $ 0.9596 843,884 January 2029 $ 1.0099 191,154 August 2028 $ 1.0260 517,030 September 2028 $ 1.0468 842,881 September 2028 $ 1.1300 404,089 October 2028 $ 1.3280 961,924 November 2028 $ 1.4000 1,740,130 September 2025 $ 4.8000 250,000 February 2025 to July 2026 $ 6.1600 568,910 November 2027 12,349,645 During the nine months ended September 30, 2023, the Company issued warrants to purchase an aggregate of 7,504,277 689,233 0.8381 During the nine months ended September 30, 2023, the Company issued 43,601 60,976 A summary of the warrant activity for the nine months ended September 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 4,217,111 $ 1.89 4.3 $ 3,960 Issued 8,193,510 $ 0.84 5.2 - Exercised (60,976 ) $ 0.41 - - Outstanding at September 30, 2023 12,349,645 $ 1.20 4.6 $ - Vested and expected to vest at September 30, 2023 12,349,645 $ 1.20 4.6 $ 70,170 Exercisable at September 30, 2023 8,806,810 $ 1.32 4.3 $ 70,170 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the company’s stock price of $ 0.4893 Restricted Stock Units The following table summarizes the restricted stock activity for the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares issued as of January 1, 2023 239,584 Granted 872,500 Vested and issued (299,584 ) Vested restricted shares as of September 30, 2023 - Unvested restricted shares as of September 30, 2023 812,500 On January 29, 2023, in connection with a separation agreement, the Company granted 125,000 92,500 On March 27, 2023, the Company granted an aggregate of 187,500 223,125 On June 26, 2023, the Company granted an aggregate of 260,000 vesting quarterly over one year 301,600 On August 15, 2023, the Company granted an aggregate of 300,000 vesting quarterly over one year 190,920 Stock based compensation expense related to restricted stock grants was $ 172,717 379,243 105,092 246,633 536,557 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 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. 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 2,650,071 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) ViralClear Options The following table presents information related to stock options at September 30, 2023: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 0.75 25,000 The fair value of all options vesting during the three and nine months ended September 30, 2023 of $ 0 0 36,520 0 Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at September 30, 2023: SCHEDULE OF INFORMATION RELATED TO WARRANTS Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347 Restricted stock units (ViralClear) The following table summarizes the restricted stock activity for the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Total restricted shares outstanding at September 30, 2023: 1,078,679 Comprised of: Vested restricted shares as of September 30, 2023 678,679 Unvested restricted shares as of September 30, 2023 400,000 Total 1,078,679 Stock based compensation expense related to restricted stock unit grants of ViralClear was $ (1,970,931) (1,941,861) 14,535 (1,086,628) no BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) BioSig AI Sciences, Inc. Warrants (BioSig AI) The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at September 30, 2023: SCHEDULE OF INFORMATION RELATED TO WARRANTS Exercise Number Expiration Price Outstanding Date $ 1.00 130,500 June-July 2028 In June and July 2023, the BioSig AI issued warrants to purchase an aggregate of 130,500 1.00 five years A summary of the warrant activity for the nine months ended September 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Outstanding at December 31, 2022 - - - Issued 130,500 $ 1.00 5.0 Outstanding at September 30, 2023 130,500 $ 1.00 5.0 Vested and expected to vest at September 30, 2023 130,500 $ 1.00 5.0 Exercisable at September 30, 2023 130,500 $ 1.00 5.0

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	9 Months Ended
	Sep. 30, 2023
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 10 NON-CONTROLLING INTEREST On November 7, 2018, the Company formed a subsidiary, now known as ViralClear, to pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. As of September 30, 2023 and December 31, 2022, the Company had a majority interest in ViralClear of 69.08 On July 2, 2020, the Company formed an additional subsidiary, now known as BioSig AI Sciences, Inc., to pursue clinical needs of cardiac and neurological disorders through recordings and analyses of action potential. BioSig AI aims to contribute to the advancements of AI-based diagnoses therapies. In June and July 2023, BioSig AI sold 2,205,000 1,971,277 As of September 30, 2023 and December 31, 2022, the Company had a majority interest in BioSig AI of 84.5 100.0 A reconciliation of ViralClear Pharmaceuticals, Inc. and BioSig AI Sciences, Inc. non-controlling loss attributable to the Company: BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Net income (loss) attributable to the non-controlling interest for the three months ended September 30, 2023 (000’s): SCHEDULE OF NON-CONTROLLING INTEREST ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net income (loss) $ 1,863 $ (389 ) $ 1,474 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 35 % Net income (loss) attributable to non-controlling interest $ 576 $ (59 ) $ 517 Net loss attributable to the non-controlling interest for the three months ended September 30, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net loss $ (364 ) $ (1 ) $ (365 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (113 ) $ 0 $ (113 ) Net income (loss) attributable to the non-controlling interest for the nine months ended September 30, 2023 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net income (loss) $ 1,583 $ (407 ) $ 1,176 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 37 % Net income (loss) attributable to non-controlling interest $ 489 $ (59 ) $ 430 Net loss attributable to the non-controlling interest for the nine months ended September 30, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net Loss $ (549 ) $ (1 ) $ (550 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (172 ) $ 0 $ (172 ) Net income (loss) attributable to non-controlling interest $ (172 ) $ 0 $ (172 ) The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2023 (000’s): SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Balance, January 1, 2023 $ (21 ) $ 0 $ (21 ) Allocation of equity to non-controlling interest due to sale of subsidiary stock - 296 296 Allocation of equity to non-controlling interest due to equity-based compensation issued (600 ) - (600 ) Net income (loss) attributable to non-controlling interest $ 489 $ (59 ) $ 430 Balance, September 30, 2023 $ (132 ) $ 237 $ 105 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 COMMITMENTS AND CONTINGENCIES 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 additional one year extension option. The Company is obligated to pay ASPI: i) a monthly service fee of $ 40,000 10 120 80 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 2 4 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 0 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 In connection with the Tools Agreement, the Company agreed to pay Mayo an upfront consideration of $ 100,000 550,000 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 75,000 0 Trek Therapeutics, PBC In the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10 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 5 6 0 BioSig AI Sciences, Inc. Consulting Agreement On June 17, 2023, BioSig AI entered into an agreement with Reified Labs LLC (“Reified”) whereby Reified will work with the BioSig AI to develop datasets for the purpose of creating a foundational artificial intelligence platform. The agreement has a one-year term from the effective date and automatically renews for successive one year terms, unless terminated. BioSig AI is obligated to pay Reified a monthly consulting fee of $ 30,000 60,000 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Defined Contribution Plan Effective January 1, 2019, the Company established a qualified defined contribution plan (the “401(k) Plan”) pursuant to Section 401(k) of the Code, whereby all eligible employees may participate. Participants may elect to defer a percentage of their annual pretax compensation to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to 3 percent of each participant’s eligible compensation, subject to limitations under the Code. For the three and nine months ended September 30, 2023, the Company charged operations $ 56,078 185,815 57,044 192,572 Purchase commitments As of September 30, 2023, the Company had aggregate purchase commitments of approximately $ 2,554,136 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	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 12 SEGMENT REPORTING In accordance with ASC 280-10, the Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. The Company has three reportable segments: BioSig Technologies, Inc. (parent), BioSig AI Sciences, Inc. and ViralClear Pharmaceuticals, Inc. Information concerning the operations of the Company’s reportable segments is as follows: SCHEDULE OF SEGMENT REPORTING Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Revenues (from external customers) BioSig $ 1 $ 135 $ 6 $ 151 ViralClear - - - - BioSig AI - - - - Revenues $ 1 $ 135 $ 6 $ 151 Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Operating Expenses: BioSig $ 5,526 $ 6,226 $ 23,527 $ 19,836 ViralClear (1,863 ) 364 (1,583 ) 549 BioSig AI 389 1 407 3 Operating Expenses $ 4,052 $ 6,591 $ 22,351 $ 20,388 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Loss from Operations BioSig $ (5,525 ) $ (6,121 ) $ (23,521 ) $ (19,715 ) ViralClear 1,863 (364 ) 1,583 (549 ) BioSig AI (389 ) (1 ) (407 ) (3 ) Loss from Operations $ (4,051 ) $ (6,486 ) $ (22,345 ) $ (20,267 ) September 30, 2023 (000’s) December 31, 2022 (000’s) Total Assets BioSig $ 3,135 $ 4,051 ViralClear 12 49 BioSig AI 7 10 Total Assets $ 3,154 $ 4,110

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 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 September 30, 2023 and December 31, 2022 was $ 0 120,000 During the three and nine months ended September 30, 2023, the Company’s Chief Financial Officer participated in the Company’s 2023 PIPES, acquiring 232,882 116,441 0.7963 August 8, 2028 200,000 During the three and nine months ended September 30, 2023 and 2022, the Company’s former Chief Financial Officer guaranteed issued corporate credit cards for no consideration.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 SUBSEQUENT EVENTS Equity Transactions On October 4, 2023, the Company issued 2,500 On October 12, 2023, the Company entered into a securities purchase agreement with certain accredited investors, pursuant to which the Company sold to the investors 1,129,996 0.52876 564,998 0.46626 five and one-half 597,497 84,750 0.46626 five and one-half From October 26, 2023 through October 31, 2023, the Company sold 209,314 84,916 2,655 In October 2023, the Company issued an aggregate of 525,000 282,073 The Company terminated the Ascendiant Sales Agreement with Ascendant, effective as of November 6, 2023. On November 8, 2023, the Company granted 15,000 ten years one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning November 8, 2024 for two years. Registered Direct Offering On November 8, 2023, the Company entered into a securities purchase agreement with an institutional investor, pursuant to which the Company sold in a registered direct offering 6,996,922 6,996,922 6,996,922 0.3573 2.5 295,950 0.3573 0.125 November 13, 2028 May 13, 2025 Pursuant to the engagement agreement entered into between the Company and H.C. Wainwright & Co., LLC as placement agent (“Wainwright”), the Company agreed to pay to Wainwright, or its designees, (1) fees equal to 8.0% 489,785 7.0% 0.4466 125 50,000 15,950

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the 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	Revenue Recognition The Company derives its revenue primarily from the sale and lease of its medical device, the PURE EP™ Platform, and well as related support and maintenance services and software upgrades in connection with the device. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 Platform 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 Platform 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 Platform at a rate of $ 4,333 30 one year BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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 A reconciliation of contract liabilities with customers for the nine months ended September 30, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Nine months ended September 30, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2023 (000’s) Service revenue $ 5 $ 1 $ (6 ) $ - Nine months ended September 30, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2022 (000’s) Service revenue $ 37 $ - $ (24 ) $ 13 The table below summarizes our deferred revenue as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED REVENUE September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5 The Company had one customer which accounts for 100 84 16 The Company had one customer which accounts for approximately 94 84 16 At September 30, 2023, the Company had three customers representing 35.6 33.6 30.8 At December 31, 2022, the Company had two customers representing 52.2 47.8 The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the three and nine months ended September 30, 2023 and 2022. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)
Deferred Costs (Contract acquisition costs)	Deferred Costs (Contract acquisition costs) The Company capitalizes initial and renewal sales commissions in the period the commission is earned, which generally occurs when a customer contract is obtained, and amortize deferred commission costs on a straight-line basis over the expected period of benefit, which the Company have deemed to be the contract term. The table below summarizes the deferred commission costs as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED COSTS September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred costs-current $ 5 $ - Deferred costs-noncurrent - - Total deferred costs $ 5 $ -
Cost of Revenue	Cost of Revenue Cost of revenue consists primarily of the delivered cost of our medical device(s) sold or leased under a sales-type lease.
Allowance for Doubtful Accounts	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 0
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limit. At September 30, 2023 and December 31, 2022, deposits in excess of FDIC limits were $ 0.2 0.05
Fair Value of Financial Instruments	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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) 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	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 September 30, 2023 and December 31, 2022 was comprised of the following: SCHEDULE OF INVENTORY September 30, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,526 $ 1,477 Less: Inventory reserve (1,307 ) - Finished goods, net 219 1,477 Finished goods-short term 219 336 Finished goods-long term $ - $ 1,141 During the nine months ended September 30, 2023, the Company recorded an allowance for inventory for $ 1,307
Prepaid Expenses and Vendor Deposits	Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments.
Leases (lessee)	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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)
Leases (lessor)	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 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 5
Other Assets:	Other Assets: Other assets are comprised of the following: SCHEDULE OF OTHER ASSETS September 30, 2023 (000’s) December 31, 2022 (000’s) Vendor deposits $ 643 $ - Security deposits 43 43 Trademarks 1 1 Total other assets $ 687 $ 44
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is typically calculated using the discounted cash flow method. The Company did not recognize and record any impairments of long-lived assets used in operations during the three and nine months ended September 30, 2023 and 2022.
Research and Development Costs	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 $ 1.1 3.9 1.7 4.7
Net Income (loss) Per Common Share	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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) The computation of basic and diluted loss per share as of September 30, 2023 and 2022 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: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE September 30, 2023 September 30, 2022 Series C convertible preferred stock 634,391 255,269 Options to purchase common stock 5,304,651 4,735,484 Warrants to purchase common stock 12,349,645 3,649,123 Restricted stock units to acquire common stock 812,500 190,000 Totals 19,101,187 8,829,876
Stock Based Compensation	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	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	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 4,751 14,354 4,751 14,354
Warranty	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. BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited)
Segment Information	Segment Information Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein represents all of the material financial information related to the Company’s principal operating segments. (See Note 12 – Segment Reporting).
Non-controlling Interest	Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s subsidiaries, ViralClear and BioSig AI. 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 and BioSig AI is 69.08 84.48 30.92 15.52
Warrants	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	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses : Measurement of Credit Losses on Financial Instruments There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS	A reconciliation of contract liabilities with customers for the nine months ended September 30, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Nine months ended September 30, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2023 (000’s) Service revenue $ 5 $ 1 $ (6 ) $ - Nine months ended September 30, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at September 30, 2022 (000’s) Service revenue $ 37 $ - $ (24 ) $ 13
SCHEDULE OF DEFERRED REVENUE	The table below summarizes our deferred revenue as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED REVENUE September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5
SCHEDULE OF DEFERRED COSTS	The table below summarizes the deferred commission costs as of September 30, 2023 and December 31, 2022: SCHEDULE OF DEFERRED COSTS September 30, 2023 (000’s) December 31, 2022 (000’s) Deferred costs-current $ 5 $ - Deferred costs-noncurrent - - Total deferred costs $ 5 $ -
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY September 30, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,526 $ 1,477 Less: Inventory reserve (1,307 ) - Finished goods, net 219 1,477 Finished goods-short term 219 336 Finished goods-long term $ - $ 1,141
SCHEDULE OF OTHER ASSETS	Other assets are comprised of the following: SCHEDULE OF OTHER ASSETS September 30, 2023 (000’s) December 31, 2022 (000’s) Vendor deposits $ 643 $ - Security deposits 43 43 Trademarks 1 1 Total other assets $ 687 $ 44
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE September 30, 2023 September 30, 2022 Series C convertible preferred stock 634,391 255,269 Options to purchase common stock 5,304,651 4,735,484 Warrants to purchase common stock 12,349,645 3,649,123 Restricted stock units to acquire common stock 812,500 190,000 Totals 19,101,187 8,829,876

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment as of September 30, 2023 and December 31, 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2023 (000’s) December 31, 2022 (000’s) Computer equipment $ 527 $ 397 Furniture and fixtures 109 109 Manufacturing equipment 372 372 Testing/Demo equipment 356 304 Leasehold improvements 84 84 Total 1,448 1,266 Less accumulated depreciation (855 ) (601 ) Property and equipment, net $ 593 $ 665

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2023
SCHEDULE OF RIGHT TO USE ASSETS	Right to use assets is summarized below: SCHEDULE OF RIGHT TO USE ASSETS September 30, 2023 (000’s) December 31, 2022 (000’s) Right to use asset $ 995 $ 995 Less accumulated amortization (508 ) (290 ) Right to use assets, net $ 487 $ 705
SCHEDULE OF LEASE LIABILITY	Lease liability is summarized below: SCHEDULE OF LEASE LIABILITY September 30, 2023 (000’s) December 31, 2022 (000’s) Total lease liability $ 532 $ 765 Less: short term portion (339 ) (313 ) Long term portion $ 193 $ 452
SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS	Maturity analysis under these lease agreements are as follows (000’s): SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS Year ended December 31, 2023 $ 90 Year ended December 31, 2024 370 Year ended December 31, 2025 106 Total 566 Less: Present value discount (34 ) Lease liability $ 532
Operating Lease [Member]
SCHEDULE OF LEASE LIABILITY	Lease expense for the three months ended September 30, 2023 and 2022 was comprised of the following: SCHEDULE OF LEASE LIABILITY September 30, 2023 (000’s) September 30, 2022 (000’s) Operating lease expense $ 84 $ 78 Short-term lease expense 8 10 Variable lease expense 4 29 Total $ 96 $ 117 Lease expense for the nine months ended September 30, 2023 and 2022 was comprised of the following: September 30, 2023 (000’s) September 30, 2022 (000’s) Operating lease expense $ 252 $ 244 Short-term lease expense 22 28 Variable lease expense 7 61 Total $ 281 $ 333

LEASE RECEIVABLES (Tables)

LEASE RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2023
Lease Receivables
SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS	A reconciliation of lease receivables with customers for the nine months ended September 30, 2023 and 2022 are presented below: BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS Nine months ended September 30, 2023: Balance at December 31, 2022 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at September 30, (000’s) Contract asset $ 221 $ - $ (81 ) $ 2 $ 3 $ 145 Less current portion (101 ) - (1 ) - - (102 ) Noncurrent portion $ 120 $ - $ (82 ) 2 $ 3 $ 43 Nine months ended September 30, 2022: Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Balance at September 30, (000’s) Contract asset $ - $ 127 $ (13 ) $ - $ 114 Less current portion - (50 ) - - (50 ) Noncurrent portion $ - $ 77 $ (13 ) - $ 64
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT	Future cash flows under this lease agreement are as follows (000’s): SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT Year ended December 31, 2023 $ 26 Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 3 Total 146 Less: Present value discount (1 ) Net investment in leases $ 145

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE	Accounts payable and accrued expenses at September 30, 2023 and December 31, 2022 consist of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE September 30, 2023 (000’s) December 31, 2022 (000’s) Accrued accounting and legal $ 1,303 $ 646 Accrued reimbursements and travel 25 33 Accrued consulting 527 546 Accrued research and development expenses 601 625 Accrued marketing 281 256 Accrued office and other 141 220 Accrued payroll 592 513 Accrued settlement related to arbitration - 13 Accounts payable and accrued expenses $ 3,470 $ 2,852

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2023
SCHEDULE OF STOCK OPTIONS	The following table presents information related to stock options at September 30, 2023: SCHEDULE OF STOCK OPTIONS Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ Under 1.00 351,000 8.9 288,247 1.00 1.99 2,076,500 9.1 592,485 2.00 2.99 855,375 8.1 709,121 3.00 3.99 367,466 3.0 367,466 4.00 4.99 975,916 4.9 940,055 5.00 5.99 144,132 5.9 139,538 6.00 6.99 336,542 4.0 336,542 7.00 7.99 157,720 5.0 157,720 Over 8.00 40,000 6.6 40,000 5,304,651 7.2 3,571,174 Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 0.75 25,000
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the stock option activity and related information for the Plan for the nine months ended September 30, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 4,555,484 $ 3.49 6.7 $ 3,000 Grants 1,229,500 $ 1.33 10.0 $ - Forfeited/expired (480,333 ) $ 4.47 Outstanding at September 30, 2023 5,304,651 $ 2.90 7.2 $ 13,395 Exercisable at September 30, 2023 3,571,174 $ 3.59 6.2 $ 13,395
SCHEDULE OF FAIR VALUE OF OPTIONS	The following assumptions were used in determining the fair value of options during the nine months ended September 30, 2023: SCHEDULE OF FAIR VALUE OF OPTIONS Risk-free interest rate 3.32 4.06 % Dividend yield 0 % Stock price volatility 94.44 97.56 % Expected life 5.5 6.0 Weighted average grant date fair value $ 1.03
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig at September 30, 2023: SCHEDULE OF OUTSTANDING WARRANTS Exercise Number Expiration Price Outstanding Date $ 0.4066 250,000 November 2032 $ 0.4455 1,130,012 June 2028 $ 0.4925 563,042 March 2029 $ 0.4929 769,896 March 2029 $ 0.5136 1,160,372 July 2028 $ 0.7181 957,596 July 2028 $ 0.7502 98,436 July 2028 $ 0.7963 883,206 August 2028 $ 0.9000 217,083 June 2027 $ 0.9596 843,884 January 2029 $ 1.0099 191,154 August 2028 $ 1.0260 517,030 September 2028 $ 1.0468 842,881 September 2028 $ 1.1300 404,089 October 2028 $ 1.3280 961,924 November 2028 $ 1.4000 1,740,130 September 2025 $ 4.8000 250,000 February 2025 to July 2026 $ 6.1600 568,910 November 2027 12,349,645
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity for the nine months ended September 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 4,217,111 $ 1.89 4.3 $ 3,960 Issued 8,193,510 $ 0.84 5.2 - Exercised (60,976 ) $ 0.41 - - Outstanding at September 30, 2023 12,349,645 $ 1.20 4.6 $ - Vested and expected to vest at September 30, 2023 12,349,645 $ 1.20 4.6 $ 70,170 Exercisable at September 30, 2023 8,806,810 $ 1.32 4.3 $ 70,170
SCHEDULE OF RESTRICTED STOCK ACTIVITY	The following table summarizes the restricted stock activity for the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares issued as of January 1, 2023 239,584 Granted 872,500 Vested and issued (299,584 ) Vested restricted shares as of September 30, 2023 - Unvested restricted shares as of September 30, 2023 812,500
Bio Sig AI Sciences Inc [Member]
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at September 30, 2023: SCHEDULE OF INFORMATION RELATED TO WARRANTS Exercise Number Expiration Price Outstanding Date $ 1.00 130,500 June-July 2028
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity for the nine months ended September 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Outstanding at December 31, 2022 - - - Issued 130,500 $ 1.00 5.0 Outstanding at September 30, 2023 130,500 $ 1.00 5.0 Vested and expected to vest at September 30, 2023 130,500 $ 1.00 5.0 Exercisable at September 30, 2023 130,500 $ 1.00 5.0
Viral Clear Pharmaceuticals Inc [Member]
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table presents information related to warrants (ViralClear) at September 30, 2023: SCHEDULE OF INFORMATION RELATED TO WARRANTS Exercise Number Expiration Price Outstanding Date $ 5.00 473,772 November 2027 10.00 6,575 May 2025 480,347
SCHEDULE OF RESTRICTED STOCK ACTIVITY	The following table summarizes the restricted stock activity for the nine months ended September 30, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Total restricted shares outstanding at September 30, 2023: 1,078,679 Comprised of: Vested restricted shares as of September 30, 2023 678,679 Unvested restricted shares as of September 30, 2023 400,000 Total 1,078,679

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	9 Months Ended
	Sep. 30, 2023
Noncontrolling Interest [Abstract]
SCHEDULE OF NON-CONTROLLING INTEREST	Net income (loss) attributable to the non-controlling interest for the three months ended September 30, 2023 (000’s): SCHEDULE OF NON-CONTROLLING INTEREST ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net income (loss) $ 1,863 $ (389 ) $ 1,474 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 35 % Net income (loss) attributable to non-controlling interest $ 576 $ (59 ) $ 517 Net loss attributable to the non-controlling interest for the three months ended September 30, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net loss $ (364 ) $ (1 ) $ (365 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (113 ) $ 0 $ (113 ) Net income (loss) attributable to the non-controlling interest for the nine months ended September 30, 2023 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net income (loss) $ 1,583 $ (407 ) $ 1,176 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 37 % Net income (loss) attributable to non-controlling interest $ 489 $ (59 ) $ 430 Net loss attributable to the non-controlling interest for the nine months ended September 30, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net Loss $ (549 ) $ (1 ) $ (550 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (172 ) $ 0 $ (172 ) Net income (loss) attributable to non-controlling interest $ (172 ) $ 0 $ (172 )
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST	The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2023 (000’s): SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Balance, January 1, 2023 $ (21 ) $ 0 $ (21 ) Allocation of equity to non-controlling interest due to sale of subsidiary stock - 296 296 Allocation of equity to non-controlling interest due to equity-based compensation issued (600 ) - (600 ) Net income (loss) attributable to non-controlling interest $ 489 $ (59 ) $ 430 Balance, September 30, 2023 $ (132 ) $ 237 $ 105

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING	Information concerning the operations of the Company’s reportable segments is as follows: SCHEDULE OF SEGMENT REPORTING Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Revenues (from external customers) BioSig $ 1 $ 135 $ 6 $ 151 ViralClear - - - - BioSig AI - - - - Revenues $ 1 $ 135 $ 6 $ 151 Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Operating Expenses: BioSig $ 5,526 $ 6,226 $ 23,527 $ 19,836 ViralClear (1,863 ) 364 (1,583 ) 549 BioSig AI 389 1 407 3 Operating Expenses $ 4,052 $ 6,591 $ 22,351 $ 20,388 BIOSIG TECHNOLOGIES, INC. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2023 (unaudited) Three Months (000’s) Three Months (000’s) Nine Months (000’s) Nine Months (000’s) Loss from Operations BioSig $ (5,525 ) $ (6,121 ) $ (23,521 ) $ (19,715 ) ViralClear 1,863 (364 ) 1,583 (549 ) BioSig AI (389 ) (1 ) (407 ) (3 ) Loss from Operations $ (4,051 ) $ (6,486 ) $ (22,345 ) $ (20,267 ) September 30, 2023 (000’s) December 31, 2022 (000’s) Total Assets BioSig $ 3,135 $ 4,051 ViralClear 12 49 BioSig AI 7 10 Total Assets $ 3,154 $ 4,110

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	2 Months Ended	9 Months Ended
	Jul. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
Number of common stock sold		43,601
Proceeds from sale of common stock		$ 12,617,000	$ 5,820,000
Bio Sig AI [Member]
Number of common stock sold	2,205,000
Proceeds from sale of common stock	$ 1,971,277
Viral Clear[Member]
Equity method investment, ownership percentage		69.08%
Bio Sig AI [Member]
Equity method investment, ownership percentage		84.50%

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 400
Working capital deficit	2,900
Net Cash Provided by (Used in) Operating Activities	$ 14,371	$ 17,591

SCHEDULE OF RECONCILIATION OF C

SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS (Details) - Service [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Contract with customer, liability			$ 5	$ 37
Consideration received	$ 1
Recognized in revenue	(6)	(24)
Contract with customer, liability		$ 13

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Deferred revenue, current		$ 5
Deferred revenue-noncurrent
Total deferred revenue		$ 5

SCHEDULE OF DEFERRED COSTS (Det

SCHEDULE OF DEFERRED COSTS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Deferred costs-current	$ 5
Deferred costs-noncurrent
Total deferred costs	$ 5

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Finished goods	$ 1,526	$ 1,477
Less: Inventory reserve	(1,307)
Finished goods, net	219	1,477
Finished goods-short term	219	336
Finished goods-long term		$ 1,141

SCHEDULE OF OTHER ASSETS (Detai

SCHEDULE OF OTHER ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Vendor deposits	$ 643
Security deposits	43	43
Trademarks	1	1
Total other assets	$ 687	$ 44

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Totals	19,101,187	8,829,876
Share-Based Payment Arrangement, Option [Member]
Totals	5,304,651	4,735,484
Warrant [Member]
Totals	12,349,645	3,649,123
Restricted Stock [Member]
Totals	812,500	190,000
Series C Preferred Stock [Member]
Totals	634,391	255,269

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 01, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jul. 31, 2023
Product Information [Line Items]
Operating leases, rent expense						$ 4,333
Term of contract	30 months					30 months
Renewal term of contract	1 year					1 year
Lessor sales type lease discount rate	2%					2%
Allowance for doubtful accounts		$ 0		$ 0	$ 0	$ 0
Cash, uninsured amount		200,000		200,000		$ 50,000
Allowance for inventory		1,307		1,307
Research and development		1,145,000	$ 1,733,000	3,916,000	4,701,000
Amortization		$ 4,751	$ 4,751	$ 14,354	$ 14,354
Viral Clear[Member]
Product Information [Line Items]
Subsidiary, ownership percentage, parent		69.08%		69.08%
Subsidiary, ownership percentage, noncontrolling owner		30.92%		30.92%
Bio Sig AI [Member]
Product Information [Line Items]
Subsidiary, ownership percentage, parent		84.48%		84.48%			84.50%
Subsidiary, ownership percentage, noncontrolling owner		15.52%		15.52%
Patents [Member]
Product Information [Line Items]
Finite-lived intangible asset, useful life		20 years		20 years
Minimum [Member]
Product Information [Line Items]
Property, plant and equipment, useful life		3 years		3 years
Maximum [Member]
Product Information [Line Items]
Property, plant and equipment, useful life		5 years		5 years
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		100%	94%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage				35.60%		52.20%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		84%	84%	16%	16%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage				33.60%		47.80%
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage				30.80%

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 1,448	$ 1,266
Less accumulated depreciation	(855)	(601)
Property and equipment, net	593	665
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	527	397
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total	109	109
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	372	372
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	356	304
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	$ 84	$ 84

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Depreciation	$ 87,338	$ 79,312	$ 253,486	$ 195,937
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years		3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years		5 years

SCHEDULE OF RIGHT TO USE ASSETS

SCHEDULE OF RIGHT TO USE ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Right To Use Assets And Lease Liability
Right to use asset	$ 995	$ 995
Less accumulated amortization	(508)	(290)
Right to use assets, net	$ 487	$ 705

SCHEDULE OF LEASE LIABILITY (De

SCHEDULE OF LEASE LIABILITY (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Right To Use Assets And Lease Liability
Total lease liability	$ 532		$ 532		$ 765
Less: short term portion	(339)		(339)		(313)
Long term portion	193		193		$ 452
Operating lease expense	84	$ 78	252	$ 244
Short-term lease expense	8	10	22	28
Variable lease expense	4	29	7	61
Total	$ 96	$ 117	$ 281	$ 333

SCHEDULE OF MATURITY ANALYSIS U

SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Right To Use Assets And Lease Liability
Year ended December 31, 2023	$ 90
Year ended December 31, 2024	370
Year ended December 31, 2025	106
Total	566
Less: Present value discount	(34)
Lease liability	$ 532	$ 765

RIGHT TO USE ASSETS AND LEASE_3

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details Narrative)		3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Jul. 01, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2023 USD ($) Integer	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Number of leases | Integer					2
Operating lease expense	$ 4,333	$ 95,964	$ 116,725		$ 280,541	$ 333,071
Minimum [Member] | Building [Member]
Operating lease expense				$ 29,500			$ 28,951

SCHEDULE OF RECONCILIATION OF L

SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Balance	$ 221
Recognized in Revenue		127
Invoiced to Customer	(81)	(13)
Interest Earned	2
Unguaranteed Residual Assets	3
Balance	145	114
Balance	(221)
Balance	(145)	(114)
Recognized in Revenue		(127)
Other Current Assets [Member]
Balance	101
Recognized in Revenue		50
Invoiced to Customer	(1)
Interest Earned
Unguaranteed Residual Assets
Balance	102	50
Balance	(101)
Balance	(102)	(50)
Recognized in Revenue		(50)
Other Noncurrent Assets [Member]
Balance	120
Recognized in Revenue		77
Invoiced to Customer	(82)	(13)
Interest Earned	2
Unguaranteed Residual Assets	3
Balance	43	64
Balance	(120)
Balance	(43)	(64)
Recognized in Revenue		$ (77)

SCHEDULE OF FUTURE CASH FLOWS U

SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Lease Receivables
Year ended December 31, 2023	$ 26
Year ended December 31, 2024	104
Year ended December 31, 2025	13
Present value of unguaranteed residual assets	3
Total	146
Less: Present value discount	(1)
Net investment in leases	$ 145	$ 221	$ 114

LEASE RECEIVABLES (Details Narr

LEASE RECEIVABLES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 01, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Lease Receivables
Operating lease, expense	$ 4,333	$ 95,964	$ 116,725	$ 280,541	$ 333,071
Operating lease, term of contract	30 months					30 months
Operating lease, renewal term	1 year					1 year
Discount rate	2%					2%

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued accounting and legal	$ 1,303	$ 646
Accrued reimbursements and travel	25	33
Accrued consulting	527	546
Accrued research and development expenses	601	625
Accrued marketing	281	256
Accrued office and other	141	220
Accrued payroll	592	513
Accrued settlement related to arbitration		13
Accounts payable and accrued expenses	$ 3,470	$ 2,852

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)							1 Months Ended		2 Months Ended	3 Months Ended						9 Months Ended		10 Months Ended	12 Months Ended
	Sep. 25, 2023	Sep. 24, 2023	Sep. 15, 2023	Aug. 15, 2023	Jun. 26, 2023	Mar. 27, 2023	Sep. 06, 2023	Jul. 19, 2023	Jul. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Jul. 26, 2023	Dec. 31, 2022	Sep. 21, 2023	Aug. 18, 2023	Dec. 31, 2021
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										1,000,000						1,000,000			1,000,000
Preferred stock, par or stated value per share (in dollars per share)										$ 0.001						$ 0.001			$ 0.001
Deemed preferred stock dividend													$ 17,000	$ 108,000					$ 209,682
Common stock, shares authorized										200,000,000						200,000,000			200,000,000
Common stock, par or stated value per share										$ 0.001						$ 0.001			$ 0.001
Common stock, shares, issued										79,243,833						79,243,833			54,610,638
Common stock, shares, outstanding										79,243,833						79,243,833			54,610,638
Number of shares issued				300,000	260,000											8,894,846
Value of shares issued																			$ 1,060,740
Share based compensation																$ 105,000
Number of shares issued																43,601
Number of securities called by warrants or rights										689,233						689,233		689,233
Exercise price of warrants										$ 0.8381						$ 0.8381		$ 0.8246
Warrants exercisable term																		6 months
Share-based payment award, expiration period		10 years																5 years 6 months
Proceeds from issuance of common stock																$ 12,617,000	$ 5,820,000
Bio Sig AI [Member]
Class of Stock [Line Items]
Ownership percentage									84.50%	84.48%						84.48%
Bio Sig AI [Member]
Class of Stock [Line Items]
Number of shares issued									2,205,000
Shares issued, price per share									$ 1
Number of securities called by warrants or rights								130,500
Exercise price of warrants								$ 1
Proceeds from issuance or sale of equity									$ 1,971,277
Share-based payment award, expiration period								5 years
Proceeds from issuance of common stock									$ 1,971,277
Controlled Equity Offering Sales Agreement [Member] | Cantor Fitzgerald and Co [Member]
Class of Stock [Line Items]
Number of shares issued							218,810
Percentage of commission pay to sales agent or principal																					3%
Net deficit							$ (899)
Consideration received after transactional costs							$ 120,430
At The Market Issuance Sales Agreement [Member] | Ascendiant Capital Markets LLC [Member]
Class of Stock [Line Items]
Number of shares issued	79,800
Net deficit																				$ (2,004)
Consideration received after transactional costs	$ 48,770
Proceeds from issuance of common stock			$ 30
Sale of Stock, Consideration Received Per Transaction | Ascendiant Capital Markets LLC [Member]
Class of Stock [Line Items]
Percentage of commission pay to sales agent or principal			3%
Securities Purchase Agreements [Member]
Class of Stock [Line Items]
Number of shares issued																15,008,554
Shares issued, price per share										$ 0.90						$ 0.90
Warrants exercisable term																6 months
Proceeds from issuance or sale of equity																$ 12,616,584
Net of transactional expenses																$ 919,864
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of shares issued						187,500
Number of shares issued																299,584
Director [Member]
Class of Stock [Line Items]
Number of shares issued for board fees																88,000
Share based compensation																$ 104,720
Investor [Member]
Class of Stock [Line Items]
Number of securities called by warrants or rights										7,504,277						7,504,277
Investor [Member] | Securities Purchase Agreements [Member]
Class of Stock [Line Items]
Number of securities called by warrants or rights										7,504,277						7,504,277
Exercise price of warrants										$ 0.84						$ 0.84
Common Stock [Member]
Class of Stock [Line Items]
Deemed preferred stock dividend
Common stock, shares, outstanding										79,243,833	73,457,375	66,857,687	45,797,952	44,811,880	39,559,059	79,243,833	45,797,952		54,610,638			35,567,180
Number of shares issued										1,503,000	3,854,346	1,167,500		567,500	1,312,500				2,370,000
Value of shares issued																$ 7,905,128
Number of shares issued for board fees										67,500	110,835	2,491,249	71,250	21,250	66,249
Number of shares issued										3,917,348	2,590,906	8,500,300		4,341,667	2,613,130
Number of shares issued										298,610			914,822	322,404
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										200						200			200
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										600						600			600
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										4,200						4,200			4,200
Preferred stock, shares issued										105						105			105
Preferred stock, shares outstanding										105						105			105
Preferred stock, redemption price per share										$ 0.25						$ 0.25						$ 2.27
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										1,400						1,400			1,400
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										1,000						1,000			1,000
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										200,000						200,000			200,000

SCHEDULE OF STOCK OPTIONS (Deta

SCHEDULE OF STOCK OPTIONS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options Outstanding	5,304,651	4,555,484
Number of Options Outstanding Weighted Average Remaining Life	7 years 2 months 12 days	6 years 8 months 12 days
Number of Options Outstanding Options Exercisable	3,571,174
Options Under 1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 1
Number of Options Outstanding	351,000
Number of Options Outstanding Weighted Average Remaining Life	8 years 10 months 24 days
Number of Options Outstanding Options Exercisable	288,247
Options 1.00 To 1.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 1
Number of Options Outstanding	2,076,500
Number of Options Outstanding Weighted Average Remaining Life	9 years 1 month 6 days
Number of Options Outstanding Options Exercisable	592,485
Options Outstanding, Exercise Price	$ 1.99
Options 2.00 To 2.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 2
Number of Options Outstanding	855,375
Number of Options Outstanding Weighted Average Remaining Life	8 years 1 month 6 days
Number of Options Outstanding Options Exercisable	709,121
Options Outstanding, Exercise Price	$ 2.99
Options 3.00 To 3.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 3
Number of Options Outstanding	367,466
Number of Options Outstanding Weighted Average Remaining Life	3 years
Number of Options Outstanding Options Exercisable	367,466
Options Outstanding, Exercise Price	$ 3.99
Options 4.00 To 4.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 4
Number of Options Outstanding	975,916
Number of Options Outstanding Weighted Average Remaining Life	4 years 10 months 24 days
Number of Options Outstanding Options Exercisable	940,055
Options Outstanding, Exercise Price	$ 4.99
Options 5.00 To 5.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 5
Number of Options Outstanding	144,132
Number of Options Outstanding Weighted Average Remaining Life	5 years 10 months 24 days
Number of Options Outstanding Options Exercisable	139,538
Options Outstanding, Exercise Price	$ 5.99
Options 6.00 To 6.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 6
Number of Options Outstanding	336,542
Number of Options Outstanding Weighted Average Remaining Life	4 years
Number of Options Outstanding Options Exercisable	336,542
Options Outstanding, Exercise Price	$ 6.99
Options 7.00 To 7.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 7
Number of Options Outstanding	157,720
Number of Options Outstanding Weighted Average Remaining Life	5 years
Number of Options Outstanding Options Exercisable	157,720
Options Outstanding, Exercise Price	$ 7.99
Options Over 8.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 8
Number of Options Outstanding	40,000
Number of Options Outstanding Weighted Average Remaining Life	6 years 7 months 6 days
Number of Options Outstanding Options Exercisable	40,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Outstanding shares	4,555,484
Weighted Average Exercise Price Outstanding	$ 3.49
Weighted-Average Remaining Contractual Term	7 years 2 months 12 days	6 years 8 months 12 days
Outstanding Aggregate Intrinsic Value	$ 3,000
Grants	1,229,500
Weighted Average Exercise Price Grants	$ 1.33
Weighted average remaining contractual term	10 years
Outstanding Aggregate Intrinsic Value
Forfeited/expired	(480,333)
Weighted Average Exercise Price Forfeited/expired
Outstanding shares	5,304,651	4,555,484
Weighted Average Exercise Price Outstanding	$ 2.90	$ 3.49
Outstanding Aggregate Intrinsic Value	$ 13,395	$ 3,000
Outstanding shares Exercisable	3,571,174
Weighted Average Exercise Price Outstanding	$ 3.59
Weighted-Average Remaining Contractual Term	6 years 2 months 12 days
Outstanding Exercisable Aggregate Intrinsic Value	$ 13,395

SCHEDULE OF FAIR VALUE OF OPTIO

SCHEDULE OF FAIR VALUE OF OPTIONS (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares
Risk-free interest rate	0%
Weighted average grant date fair value	$ 1.03
Minimum [Member]
Risk-free interest rate	3.32%
Stock price volatility	94.44%
Expected life	5 years 6 months
Maximum [Member]
Risk-free interest rate	4.06%
Stock price volatility	97.56%
Expected life	6 years

SCHEDULE OF OUTSTANDING WARRANT

SCHEDULE OF OUTSTANDING WARRANTS (Details) - $ / shares	Sep. 30, 2023	Jul. 26, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.8381	$ 0.8246
Number Outstanding	12,349,645
Warrants At 0.4066 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.4066
Number Outstanding	250,000
Expiration date	November 2032
Warrants At 0.4455 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.4455
Number Outstanding	1,130,012
Expiration date	June 2028
Warrants At 0.4925 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.4925
Number Outstanding	563,042
Expiration date	March 2029
Warrants At 0.4929 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.4929
Number Outstanding	769,896
Expiration date	March 2029
Warrants At 0.5136 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.5136
Number Outstanding	1,160,372
Expiration date	July 2028
Warrants At 0.7181 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.7181
Number Outstanding	957,596
Expiration date	July 2028
Warrants At 0.7502 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.7502
Number Outstanding	98,436
Expiration date	July 2028
Warrants At 0.7963 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.7963
Number Outstanding	883,206
Expiration date	August 2028
Warrants At 0.9000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.9000
Number Outstanding	217,083
Expiration date	June 2027
Warrants At 0.9596 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.9596
Number Outstanding	843,884
Expiration date	January 2029
Warrants At 1.0099 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.0099
Number Outstanding	191,154
Expiration date	August 2028
Warrants At 1.0260 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.0260
Number Outstanding	517,030
Expiration date	September 2028
Warrants At 1.0468 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.0468
Number Outstanding	842,881
Expiration date	September 2028
Warrants At 1.1300 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.1300
Number Outstanding	404,089
Expiration date	October 2028
Warrants At 1.3280 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.3280
Number Outstanding	961,924
Expiration date	November 2028
Warrants At 1.4000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.4000
Number Outstanding	1,740,130
Expiration date	September 2025
Warrants At 4.8000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.8000
Number Outstanding	250,000
Expiration date	February 2025 to July 2026
Warrants At 6.1600 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 6.1600
Number Outstanding	568,910
Expiration date	November 2027

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subsidiary or Equity Method Investee [Line Items]
Weighted average remaining contractual term, issued	5 years 2 months 12 days
Weighted-Average Remaining Contractual Term, Outstanding		$ 3,960
Issued	8,193,510
Exercised	(60,976)
Outstanding shares, ending	12,349,645
Outstanding shares Exercise price	$ 1.20
Weighted average remaining contractual term, outstanding	4 years 7 months 6 days
Weighted average remaining contractual term, warrants vested and expected to vest	4 years 7 months 6 days
Warrants Vested and expected to vest, Aggregate Intrinsic Value	$ 70,170
Weighted average remaining contractual term, exercisable	4 years 3 months 18 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 70,170
Weighted average exercise price, ending	$ 0.8381
Bio Sig AI Sciences Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Outstanding shares, beginning
Weighted average exercise price, beginning
Weighted average remaining contractual term, issued	5 years
Issued	130,500
Weighted average exercise price, issued	$ 1
Outstanding shares, ending	130,500
Weighted average remaining contractual term, outstanding	5 years
Warrants vested and expected to vest, shares	130,500
Weighted average exercise price, warrants vested and expected to vest	$ 1
Weighted average remaining contractual term, warrants vested and expected to vest	5 years
Warrants exercisable, shares	130,500
Weighted average exercise price, exercisable	$ 1
Weighted average remaining contractual term, exercisable	5 years
Weighted average exercise price, ending	$ 1
Bio Sig AI [Member]
Subsidiary or Equity Method Investee [Line Items]
Outstanding shares, beginning	4,217,111
Weighted average exercise price, beginning	$ 1.89
Weighted average remaining contractual term, issued	4 years 3 months 18 days
Weighted average exercise price, issued	$ 0.84
Outstanding shares Exercise price Exercised	$ 0.41
Outstanding shares, ending	12,349,645
Warrants vested and expected to vest, shares	12,349,645
Weighted average exercise price, warrants vested and expected to vest	$ 1.20
Warrants exercisable, shares	8,806,810
Weighted average exercise price, exercisable	$ 1.32

SCHEDULE OF RESTRICTED STOCK AC

SCHEDULE OF RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member] - shares		9 Months Ended
	Jan. 29, 2023	Sep. 30, 2023
Subsidiary or Equity Method Investee [Line Items]
Total restricted shares outstanding		239,584
Granted	125,000	872,500
Vested and issued		(299,584)
Total
Unvested restricted shares		812,500
Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Total restricted shares outstanding		1,078,679
Total		1,078,679
Unvested restricted shares		400,000
Vested restricted shares		678,679

SCHEDULE OF INFORMATION RELATED

SCHEDULE OF INFORMATION RELATED TO WARRANTS (Details) - $ / shares	Sep. 30, 2023	Jul. 31, 2023	Jul. 26, 2023	Jun. 30, 2023	Dec. 31, 2022
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 0.8381		$ 0.8246
Number Outstanding	12,349,645
Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Number Outstanding	480,347
Bio Sig AI Sciences Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 1	$ 1		$ 1
Number Outstanding	130,500
Expiration date	June-July 2028
Range One [Member] | Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 5
Number Outstanding	473,772
Expiration date	November 2027
Range Two [Member] | Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 10
Number Outstanding	6,575
Expiration date	May 2025

OPTIONS, RESTRICTED STOCK UNI_3

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details Narrative) - USD ($)							1 Months Ended		3 Months Ended						9 Months Ended		10 Months Ended	12 Months Ended
	Sep. 24, 2023	Aug. 15, 2023	Jun. 26, 2023	Mar. 27, 2023	Jan. 29, 2023	Sep. 24, 2019	Jul. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Jul. 26, 2023	Dec. 31, 2022	Dec. 27, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock units to purchase up															1,229,500
Exercise price															$ 0.4893
Weighted average exercise price															$ 1.33
Weighted average remaining contractual term															10 years
Weighted average remaining vesting contractual term															10 years
Options vesting fair value									$ 502,662			$ 416,906			$ 1,142,185	$ 1,423,292
Compensation expense									$ 1,391,743						$ 1,391,743
Weighted average period term															7 months 9 days
Warrants outstanding									689,233						689,233		689,233
Exercise price									$ 0.8381						$ 0.8381		$ 0.8246
Sale of common stock under At-the-market offering, shares															43,601
Stock price									$ 0.4893						$ 0.4893
Services, shares		300,000	260,000												8,894,846
Services, fair value		$ 190,920	$ 301,600						$ 937,000	$ 4,811,000	$ 1,097,000		$ 483,000	$ 1,601,000
Vesting year		vesting quarterly over one year	vesting quarterly over one year
Share based compensation									$ 172,717			105,092			$ 379,243	246,633
Description of terms of award under share-based payment arrangement						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.
Expire years	10 years																5 years 6 months
Shares remaining	2,650,071
Number of Options Outstanding									5,304,651						5,304,651			4,555,484
Number of Options Outstanding Weighted Average Remaining Life															7 years 2 months 12 days			6 years 8 months 12 days
Number of Options Outstanding Options Exercisable									3,571,174						3,571,174
Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options Outstanding, Exercise Price															$ 5
Number of Options Outstanding									25,000						25,000
Number of Options Outstanding Weighted Average Remaining Life															9 months
Number of Options Outstanding Options Exercisable									25,000						25,000
Bio Sig AI Sciences Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price							$ 1	$ 1	$ 1	$ 1					$ 1
Expire years							5 years	5 years
Issued warrants to purchase							130,500	130,500		130,500
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of common stock under At-the-market offering, shares															60,976
Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding									7,504,277						7,504,277
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average remaining vesting contractual term															1 year
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average remaining vesting contractual term															3 years
Employee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock units to purchase up															1,229,500
Share-Based Payment Arrangement, Option [Member] | Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation relating to restricted stock remains unamortized									$ 0						$ 0
Share-Based Payment Arrangement, Option [Member] | Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation									$ 0			$ 0			$ 0	$ 36,520
Share-Based Payment Arrangement, Option [Member] | Equity Incentive 2012 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted																			5,265,945
Shares for future issuance									626,099						626,099
Restricted stock units to purchase up						4,000,000
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted, shares					125,000										872,500
Fair value					$ 92,500
Services, shares				187,500
Services, fair value				$ 223,125
Stock based compensation relating to restricted stock									$ 536,557						$ 536,557
Restricted Stock Units (RSUs) [Member] | Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation relating to restricted stock remains unamortized									$ 0						$ 0
Restricted Stock Units (RSUs) [Member] | Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation expense related to restricted stock unit grants									(1,970,931)			14,535			(1,941,861)	(1,086,628)

SCHEDULE OF NON-CONTROLLING INT

SCHEDULE OF NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net Loss	$ 1,474	$ (365)	$ 1,176	$ (550)
Average Non-Controlling interest percentage of profit/losses	35%	31%	37%	31%
Net income (loss) attributable to non-controlling interest	$ 517	$ (113)	$ 430	$ (172)
Viral Clear Pharmaceuticals Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net Loss	$ 1,863	$ (364)	$ 1,583	$ (549)
Average Non-Controlling interest percentage of profit/losses	31%	31%	31%	31%
Net income (loss) attributable to non-controlling interest	$ 576	$ (113)	$ 489	$ (172)
Bio Sig AI Sciences Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net Loss	$ (389)	$ (1)	$ (407)	$ (1)
Average Non-Controlling interest percentage of profit/losses	15%	0%	15%	0%
Net income (loss) attributable to non-controlling interest	$ (59)	$ 0	$ (59)	$ 0

SCHEDULE OF CHANGES IN NON-CONT

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2023			$ (21)
Allocation of equity to non-controlling interest due to sale of subsidiary stock			296
Allocation of equity to non-controlling interest due to equity-based compensation issued			(600)
Net income (loss) attributable to non-controlling interest	$ 517	$ (113)	430	$ (172)
Balance, September 30, 2023	105		105
Viral Clear Pharmaceuticals Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2023			(21)
Allocation of equity to non-controlling interest due to sale of subsidiary stock
Allocation of equity to non-controlling interest due to equity-based compensation issued			(600)
Net income (loss) attributable to non-controlling interest	576	(113)	489	(172)
Balance, September 30, 2023	(132)		(132)
Bio Sig AI Sciences Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2023			0
Allocation of equity to non-controlling interest due to sale of subsidiary stock			296
Allocation of equity to non-controlling interest due to equity-based compensation issued
Net income (loss) attributable to non-controlling interest	(59)	$ 0	(59)	$ 0
Balance, September 30, 2023	$ 237		$ 237

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Jul. 30, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Noncontrolling Interest [Line Items]
Sale of common stock under At-the-market offering, shares			43,601
Proceeds from sale of common stock and warrants, net of issuance costs			$ 12,617,000	$ 5,820,000
Bio Sig AI Sciences Inc [Member]
Noncontrolling Interest [Line Items]
Sale of common stock under At-the-market offering, shares	2,205,000	2,205,000
Proceeds from sale of common stock and warrants, net of issuance costs	$ 1,971,277	$ 1,971,277
Viral Clear Pharmaceuticals Inc [Member]
Noncontrolling Interest [Line Items]
Majority interest			69.08%		69.08%
Bio Sig AI Sciences Inc [Member]
Noncontrolling Interest [Line Items]
Majority interest			84.50%		100%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)				3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 17, 2023	Jan. 01, 2022	Mar. 15, 2017	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Nov. 20, 2019
Loss Contingencies [Line Items]
Charged operations				$ 56,078	$ 57,044	$ 185,815	$ 192,572
Aggregate purchase commitments						2,554,136
Master Services Agreement [Member]
Loss Contingencies [Line Items]
Monthly consulting fee		$ 40,000
Commission rate		10%
Accounts payable due				120		120			$ 80
Twenty Twenty Seventeen Know How License Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due				4		4			4
Twenty Twenty Seventeen Know How License Agreement [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Royalty percentage of net sales			1%
Twenty Twenty Seventeen Know How License Agreement [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Royalty percentage of net sales			2%
EP Software Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due				0		0			0
Royalty payments										$ 625,000
Tools Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due				0		0			0
Royalty payments										550,000
Payments for royalties								$ 75,000
Upfront consideration										100,000
Viral Clear Patent Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due				0		0			0
Royalty payments										$ 700,000
Payments for royalties								$ 75,000
Trek Therapeutics [Member]
Loss Contingencies [Line Items]
Accounts payable due				0		$ 0			$ 0
Royalty percentage of net sales						6%
Consideration received percentage						10%
Trek Therapeutics [Member] | First Country [Member]
Loss Contingencies [Line Items]
Payments for royalties						$ 10,000,000
Trek Therapeutics [Member] | Second Country [Member]
Loss Contingencies [Line Items]
Payments for royalties						5,000,000
Consulting Agreement [Member]
Loss Contingencies [Line Items]
Monthly consulting fee	$ 30,000
Accounts payable due				$ 60,000		$ 60,000

SCHEDULE OF SEGMENT REPORTING (

SCHEDULE OF SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 1	$ 135	$ 6	$ 151
Operating Expenses	4,052	6,591	22,351	20,388
Loss from Operations	(4,051)	(6,486)	(22,345)	(20,267)
Total Assets	3,154		3,154		$ 4,110
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues	1	135	6	151
Operating Expenses	5,526	6,226	23,527	19,836
Loss from Operations	(5,525)	(6,121)	(23,521)	(19,715)
Total Assets	3,135		3,135		4,051
Viral Clear Pharmaceuticals Inc [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Expenses	(1,863)	364	(1,583)	549
Loss from Operations	1,863	(364)	1,583	(549)
Total Assets	12		12		49
Bio Sig AI Sciences Inc [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Expenses	389	1	407	3
Loss from Operations	(389)	$ (1)	(407)	$ (3)
Total Assets	$ 7		$ 7		$ 10

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Jul. 26, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Sale of common stock under At-the-market offering, shares		43,601
Warrants to acquire	12,349,645	12,349,645
Exercise price	$ 0.8381	$ 0.8381	$ 0.8246
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties	$ 0	$ 0		$ 120,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Sale of common stock under At-the-market offering, shares	232,882	232,882
Warrants to acquire	116,441	116,441
Exercise price	$ 0.7963	$ 0.7963
Expiring date	Aug. 08, 2028	Aug. 08, 2028
Investment	$ 200,000	$ 200,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

10 Months Ended

Nov. 08, 2023

Oct. 31, 2023

Oct. 12, 2023

Oct. 04, 2023

Sep. 24, 2023

Aug. 15, 2023

Jul. 26, 2023

Jun. 26, 2023

Oct. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2022

Mar. 31, 2022

Sep. 30, 2023

Sep. 30, 2022

Jul. 26, 2023

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

43,601

Warrant purchase up

12,349,645

12,349,645

Exercise price

$ 0.8246

$ 0.8381

$ 0.8381

$ 0.8246

Share-based compensation arrangement by share-based payment award, expiration period

10 years

5 years 6 months

Proceeds from sale of common stock and warrants, net of issuance costs

$ 12,617,000

$ 5,820,000

Common stock issued for services, shares

300,000

260,000

8,894,846

Issued aggregate of common stock for services

$ 190,920

$ 301,600

$ 937,000

$ 4,811,000

$ 1,097,000

$ 483,000

$ 1,601,000

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

1,229,500

Share-based compensation arrangement by share-based payment award, award vesting rights

vesting quarterly over one year

vesting quarterly over one year

Net of expense

$ 237,000

$ 201,000

$ 482,000

$ 438,000

$ 3,000

Purchase Agreement [Member]

Subsequent Event [Line Items]

Share-based compensation arrangement by share-based payment award, expiration period

5 years 6 months

Engagement Agreement [Member]

Subsequent Event [Line Items]

Warrant purchase up

84,750

84,750

Exercise price

$ 0.46626

$ 0.46626

Subsequent Event [Member]

Subsequent Event [Line Items]

Share-based compensation arrangement by share-based payment award, expiration period

10 years

Sold, shares

209,314

Proceeds from sale of common stock and warrants, net of issuance costs

$ 84,916

Transactional costs

$ 2,655

Common stock issued for services, shares

525,000

Issued aggregate of common stock for services

$ 282,073

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

15,000

Share-based compensation arrangement by share-based payment award, award vesting rights

one-third vesting on the one-year anniversary and two-thirds vesting quarterly thereafter beginning November 8, 2024 for two years.

Subsequent Event [Member] | Purchase Agreement [Member]

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

1,129,996

Shares issued per share

$ 0.52876

Warrant purchase up

564,998

Exercise price

$ 0.46626

Share-based compensation arrangement by share-based payment award, expiration period

5 years 6 months

Proceeds from Issuance or Sale of Equity

$ 597,497

Restricted Stock [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Shares issued

2,500

Registered Direct Offering [Member] | Subsequent Event [Member] | Purchase Agreement [Member]

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

6,996,922

Shares issued per share

$ 0.3573

Proceeds from Issuance or Sale of Equity

$ 2,500,000

Net of expense

$ 295,950

Addition to exercise price

$ 0.125

Registered Direct Offering [Member] | Subsequent Event [Member] | Purchase Agreement [Member] | Series A Common Stock [Member]

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

6,996,922

Warrant expired

Nov. 13, 2028

Registered Direct Offering [Member] | Subsequent Event [Member] | Purchase Agreement [Member] | Series B Common Stock [Member]

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

6,996,922

Warrant expired

May 13, 2025

Registered Direct Offering [Member] | Subsequent Event [Member] | Engagement Agreement [Member] | Wainwright [Member]

Subsequent Event [Line Items]

Sale of common stock under At-the-market offering, shares

489,785

Exercise price

$ 0.4466

Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent

7%

Non accountable expenses

$ 50,000

Clearing fees

$ 15,950

Registered Direct Offering [Member] | Subsequent Event [Member] | Engagement Agreement [Member] | Wainwright [Member]

Subsequent Event [Line Items]

Equity Method Investment, Ownership Percentage

8%

public offering price percentage

125%