BioSig (BSGM) 10-K 16 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 15, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 76,956,461
Entity Common Stock, Shares Outstanding		11,198,174
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	Marlton, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 190	$ 357
Accounts receivable	24	9
Employee advance	5
Inventory, short term		336
Net investment in leases, short term	103	101
Prepaid expenses and vendor deposits	206	325
Total current assets	528	1,128
Property and equipment, net	509	665
Right-to-use assets, net	412	705
Other assets:
Inventory, long term		1,141
Net investment in leases, long term	17	120
Patents, net	288	307
Other assets	44	44
Total assets	1,798	4,110
Current liabilities:
Accounts payable and accrued expenses, including $30 and $120 to related parties as of December 31, 2023 and 2022, respectively	4,116	2,852
Customer deposits	16
Deferred revenue, short term		5
Dividends payable	101	91
Lease liability, short term	349	313
Total current liabilities	4,582	3,261
Lease liability, long term	103	452
Total long-term liabilities	103	452
Total liabilities	4,685	3,713
Commitments and contingencies (Note 12)
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 December 31, 2023 and 2022	105	105
Equity (Deficit):
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 December 31, 2023 and 2022 (see above)
Common stock, $0.001 par value, authorized 200,000,000 shares, 9,040,043 and 5,505,068 issued and outstanding as of December 31, 2023 and 2022, respectively	9	5
Additional paid in capital	241,988	216,282
Accumulated deficit	(245,015)	(215,974)
Total stockholders’ equity (deficit) attributable to BioSig Technologies, Inc.	(3,018)	313
Non-controlling interest	26	(21)
Total equity (deficit)	(2,992)	292
Total liabilities and equity (deficit)	$ 1,798	$ 4,110

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 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	9,040,043	5,505,068
Common stock, shares outstanding	9,040,043	5,505,068
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	$ 30,000	$ 120,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Total revenue	$ 18	$ 286
Cost of revenue		57
Gross profit	18	229
Operating expenses:
Research and development	5,092	5,821
General and administrative	23,077	21,380
Depreciation and amortization	361	293
Total operating expenses	28,530	27,494
Loss from operations	(28,512)	(27,265)
Other income (expense):
Interest income, net	9	3
Other income (expense), net:	(187)
Loss before income taxes	(28,690)	(27,262)
Income taxes (benefit)
Net loss	(28,690)	(27,262)
Non-controlling interest	(351)	210
Net loss attributable to BioSig Technologies, Inc.	(29,041)	(27,052)
Preferred stock dividend	(9)	(9)
Preferred stock deemed dividend		(210)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (29,050)	$ (27,271)
Net loss per common share, basic	$ (3.95)	$ (6.33)
Net loss per common share, diluted	$ (3.95)	$ (6.33)
Weighted average number of common shares outstanding, basic	7,351,794	4,307,244
Weighted average number of common shares outstanding, diluted	7,351,794	4,307,244
Product [Member]
Revenue:
Total revenue		$ 254
Service [Member]
Revenue:
Total revenue	$ 18	$ 32

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($)	Common Stock [Member]		Additional Paid-in Capital [Member]		Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 4,000		$ 201,159,000		$ (188,922,000)	$ 219,000	$ 12,460,000
Balance, shares at Dec. 31, 2021	3,600,701
Common stock issued for services		[1]	2,109,000				2,109,000
Common stock issued for services, shares	193,000
Sale of common stock and warrants	$ 1,000		8,282,000				8,283,000
Sale of common stock and warrants, shares	1,265,795
Sale of common stock under At-the-market offering		[1]	2,070,000				2,070,000
Sale of common stock under At-the-market offering, shares	308,491
Common stock issued upon exercise of warrants		[1]	218,000				218,000
Common stock issued upon exercise of warrants, shares	87,300
Common stock issued in settlement of accounts payable		[1]	105,000				105,000
Common stock issued in settlement of accounts payable, shares	23,864
Change in fair value of modified options			15,000				15,000
Issuance of subsidiary stock in settlement of debt to parent			(292,000)			292,000
Stock based compensation		[1]	2,625,000			(322,000)	2,303,000
Stock based compensation, shares	25,917
Accretion of deemed preferred stock dividend			210,000				210,000
Deemed preferred stock dividend			(210,000)				(209,682)
Preferred stock dividend			(9,000)				(9,000)
Net loss					(27,052,000)	(210,000)	(27,262,000)
Balance at Dec. 31, 2022	$ 5,000		216,282,000		(215,974,000)	(21,000)	$ 292,000
Balance, shares at Dec. 31, 2022	5,505,068						5,505,068
Common stock issued for services	$ 1,000		7,616,000				$ 7,617,000
Common stock issued for services, shares	882,463
Sale of common stock and warrants	$ 3,000		15,298,000				15,301,000
Sale of common stock and warrants, shares	2,313,599
Sale of common stock under At-the-market offering		[1]	60,000				60,000
Sale of common stock under At-the-market offering, shares	50,792
Common stock issued upon exercise of warrants		[1]	218,000				218,000
Common stock issued upon exercise of warrants, shares	87,300
Common stock issued in settlement of accounts payable		[1]	105,000				105,000
Common stock issued in settlement of accounts payable, shares	8,800
Stock based compensation		[1]	961,000			(600,000)	361,000
Stock based compensation, shares	274,961
Preferred stock dividend			(9,000)				(9,000)
Net loss					(29,041,000)	351,000	(28,690,000)
Common stock issued for exercise of warrants cashlessly		[1]		[1]
Common stock issued for exercise of warrants cashlessly, shares	4,360
Sale of subsidiary stock			1,675,000			296,000	1,971,000
Balance at Dec. 31, 2023	$ 9,000		$ 241,988,000		$ (245,015,000)	$ 26,000	$ (2,992,000)
Balance, shares at Dec. 31, 2023	9,040,043						9,040,043
[1]Less than $1

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Payments of transaction expenses	$ 1,067	$ 528
Common stock issued upon exercise of warrants per share (in Dollars per share)	$ 5.31	$ 2.50
At the Market Offering [Member]
Payments of transaction expenses	$ 192	$ 96

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (28,690)	$ (27,262)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	361	293
Non-cash lease expense	293	373
Non-cash inventory write-down	1,976
Equity based compensation	7,978	4,412
Change in fair value of modified options		15
Changes in operating assets and liabilities:
Accounts receivable	(15)	(9)
Lease receivables	101	(220)
Employee advances	(5)
Inventory	(498)	284
Prepaid expenses and other	118	30
Deferred revenue	(5)	(32)
Customer deposits	16
Accounts payable and accrued expenses	1,370	776
Operating lease liabilities	(313)	(365)
Net cash used in operating activities	(17,313)	(21,705)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(186)	(168)
Net cash used in investing activity	(186)	(168)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock and warrants, net of issuance costs	15,301	8,283
Proceeds from sale of common stock under a At-the-market offering, net of issuance costs	60	2,070
Proceeds from sale of subsidiary stock to non-controlling interest, net of issuance costs	1,971
Proceeds from exercise of warrants		218
Net cash provided by financing activities	17,332	10,571
Net decrease in cash and cash equivalents	(167)	(11,302)
Cash, beginning of the period	357	11,659
Cash, end of the period	190	357
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	1
Cash paid during the period for income taxes
Noncash investing and financing activities:
Common stock issued in settlement of debt	105	105
Dividend payable on preferred stock charged to additional paid in capital	9	9
Series C convertible preferred stock deemed dividend		210
Record right-to-use assets and related lease liability		$ 502

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NATURE OF OPERATIONS AND BASIS OF PRESENTATION Business and organization BioSig Technologies, Inc. was initially incorporated on February 24, 2009 under the laws of the State of Nevada and subsequently re-incorporated in the state of Delaware in 2011. The Company is principally devoted to improving the standard care in electrophysiology with our PURE EP System’s enhanced signal acquisition, digital signal processing, and analysis during ablation of cardiac arrhythmias. The Company has generated minimal revenue to date and consequently its operations are subject to all risks inherent in business enterprises in early commercialization stage. On November 7, 2018, the Company formed a subsidiary under the laws of the State of Delaware originally under the name of NeuroClear Technologies, Inc. which was renamed to ViralClear Pharmaceuticals, Inc. (“ViralClear”) in March 2020. The subsidiary was established to pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. In 2019 and 2020, ViralClear sold an aggregate of 1,965,240 15.6 894,869 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 On January 28, 2024 and February 20, 2024, management of the Company commenced a workforce reduction intended to reduce significantly the annual cash burn which was completed as of February 20, 2024. The workforce reduction consisted of the departure of sixteen employees, effective as of January 31, 2024 and included the departure of John Sieckhaus, the Company’s Chief Operating Officer, and Gray Fleming, the Company’s Chief Commercial Officer and twenty six employees effective February 20, 2024. The effect of the workforce reductions has significantly reduced operations in the short-term. On March 5, 2024, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that the Company has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum bid price of $ 1.00 5,000,000 On March 12, 2024, the Company received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant to Listing Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and that the continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of the board of directors and officers (see below). The letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed Securities of $ 35 The Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing on The Nasdaq Capital Market. The Company intends also to appeal the foregoing determinations. The requested hearing before the Hearings Panel will be held on May 7, 2024. Delisting from Nasdaq Stock Market could negatively impact the Company’s ability to raise additional financing to fund future operations.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	12 Months Ended
	Dec. 31, 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 December 31, 2023, the Company had cash of $ 0.2 4.1 17.3 The Company’s primary source of operating funds since inception has been cash proceeds from sale of common and preferred stock. The Company has experienced net losses and negative cash flows from operations since inception and expects these conditions to continue for the foreseeable future. The Company’s plans include the continued commercialization of the PURE EP System and other applications of our core technology and raising capital through the sale of additional equity securities, debt or capital inflows from strategic partnerships. The Company’s strategic shift to potentially hiring a team of an additional 4-6 persons to execute a business development strategy of finding partners for the commercialization of PURE EP, develop new products in the field of Pulse Field Ablation and to continue to integrate PURE EP into today’s lab equipment will allow the Company to significantly reduce operating expenses. The Company will require additional financing to fund future operations. Further, although the Company began commercial operations, there is no assurance that the Company will be able to generate sufficient cash flow to fund operations. In addition, there can be no assurance that the Company’s continuing research and development will be successfully completed or that any additional products will be commercially viable. Accordingly, the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. Reverse Stock Split On January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February 2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split Principals of consolidation The accompanying consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc., and wholly owned subsidiary, NeuroClear Technologies, Inc. herein collectively referred to as the “Company” or “BioSig”. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, stock-based compensation and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Revenue Recognition The Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and maintenance services and software upgrades in connection with the system. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases Revenue from Contracts with Customers The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Under ASC 606, the Company determines revenue recognition through the following five steps: ● Identify the contract with the customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to the performance obligation in the contract; and ● Recognize revenue when, or as, the performance obligations are satisfied. Performance obligations are the units of accounting for revenue recognition and generally represent the distinct goods or services that are promised to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue until the performance obligation is deemed to be satisfied. Once the PURE EP 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 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 year ended December 31, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Year ended December 31, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2023 (000’s) Service revenue $ 5 $ 13 $ (18 ) $ - Year ended December 31, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5 The table below summarizes our deferred revenue as of December 31, 2023 and 2022: SCHEDULE OF DEFERRED REVENUE December 31, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5 The Company had three customers which accounts for 48.1 29.7 22.2 44.4 44.4 11.2 The Company had three customers which accounts for approximately 62.3 19.6 18.0 52.2 47.8 The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the year ended December 31, 2023 and 2022. 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 we have deemed to be the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period of related deferred commission costs would have been one year or less. 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 December 31, 2023 and 2022, deposits in excess of FDIC limits were nil 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. 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 at December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF INVENTORY December 31, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,976 $ 1,477 Less: Inventory reserve (1,976 ) - Finished goods, net - 1,477 Finished goods-short term - 336 Finished goods-long term $ - $ 1,141 During the year ended December 31, 2023, the Company recorded an allowance for inventory for $ 1,976 Prepaid Expenses and Vendor Deposits Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments. Leases (lessee) The Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s consolidated balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. The lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently have residual value guarantees or restrictive covenants in its leases. Leases (lessor) The Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance sheet. Property and Equipment Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 5 Other Assets Other assets are comprised of the following: SCHEDULE OF OTHER ASSETS December 31, 2023 (000’s) December 31, 2022 (000’s) Security deposits 43 43 Trademarks 1 1 Total other assets $ 44 $ 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 year ended December 31, 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 $ 5.1 5.8 Net Income (loss) Per Common Share The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted loss per share as of December 31, 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 December 31, 2023 December 31, 2022 Series C convertible preferred stock 65,711 65,562 Options to purchase common stock 603,229 455,548 Warrants to purchase common stock 2,748,371 421,711 Restricted stock units to acquire common stock 163,250 23,958 Totals 3,580,561 966,779 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 19,106 19,006 Warranty The Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the consolidated financial statements. Segment Information Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein represents all of the material financial information related to the Company’s principal operating segments. (See Note 13 – Segment Reporting). Non-controlling Interest The Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s 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 In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2023 and 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 (000’s) December 31, 2022 (000’s) Computer equipment $ 531 $ 397 Furniture and fixtures 109 109 Manufacturing equipment 372 372 Testing/Demo equipment 356 304 Leasehold improvements 84 84 Total 1,452 1,266 Less accumulated depreciation (943 ) (601 ) Property and equipment, net $ 509 $ 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 $ 342,028 273,915

RIGHT TO USE ASSETS AND LEASE L

RIGHT TO USE ASSETS AND LEASE LIABILITY	12 Months Ended
	Dec. 31, 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 December 31, 2023 and 2022, the Company had outstanding two 29,995 28,951 Right to use assets is summarized below: SCHEDULE OF RIGHT TO USE ASSETS December 31, 2023 (000’s) December 31, 2022 (000’s) Right to use asset $ 995 $ 995 Less accumulated amortization (583 ) (290 ) Right to use assets, net $ 412 $ 705 During the years ended December 31, 2023 and 2022, the Company recorded $ 378,263 438,129 Lease liability is summarized below: SCHEDULE OF LEASE LIABILITY December 31, 2023 (000’s) December 31, 2022 (000’s) Total lease liability $ 452 $ 765 Less: short term portion (349 ) (313 ) Long term portion $ 103 $ 452 Maturity analysis under these lease agreements are as follows (000’s): SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS Year ended December 31, 2024 370 Year ended December 31, 2025 106 Total 476 Less: Present value discount (24 ) Lease liability $ 452 Lease expense for the year ended December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF LEASE LIABILITY December 31, 2023 (000’s) December 31, 2022 (000’s) Operating lease expense $ 337 $ 373 Short-term lease expense 33 37 Variable lease expense 8 28 Total $ 378 $ 438

LEASE RECEIVABLES

LEASE RECEIVABLES	12 Months Ended
	Dec. 31, 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 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 4 A reconciliation of lease receivables with customers for the year ended December 31, 2023 and 2022 are presented below: SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS Year ended December 31, 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 December 31, (000’s) Contract asset $ 221 $ - $ (100 ) $ 3 $ 4 $ 120 Less current portion (101 ) - (2 ) - - (103 ) Noncurrent portion $ 120 $ - $ (102 ) 3 $ 4 $ 17 Year ended December 31, 2022: Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at December 31, (000’s) Contract asset $ - $ 254 $ (39 ) $ 2 $ 4 $ 221 Less current portion - - - - - (120 ) Noncurrent portion $ - $ 254 $ (39 ) 2 $ 4 $ 101 Future cash flows under this lease agreement are as follows (000’s): SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 4 Total 121 Less: Present value discount (1 ) Net investment in leases $ 120

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at December 31, 2023 and 2022 consist of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE December 31, 2023 (000’s) December 31, 2022 (000’s) Accrued accounting and legal $ 1,277 $ 646 Accrued reimbursements and travel 9 33 Accrued consulting 804 546 Accrued research and development expenses 802 625 Accrued marketing 333 256 Accrued office and other 290 220 Accrued payroll 601 513 Accrued settlement related to arbitration - 13 Accounts payable and accrued expenses $ 4,116 $ 2,852

SERIES C 9% CONVERTIBLE PREFERR

SERIES C 9% CONVERTIBLE PREFERRED STOCK	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SERIES C 9% CONVERTIBLE PREFERRED STOCK	NOTE 8 – SERIES C 9% CONVERTIBLE PREFERRED STOCK Series C 9% Convertible Preferred Stock On January 9, 2013, the Board of Directors authorized the issuance of up to 4,200 The Series C Preferred Stock is entitled to preference over holders of junior stock upon liquidation in the amount of $ 1,000 9 1,000 4.99 9.99 As a result of an amendment to the conversion price of our Series C Preferred Stock, the conversion price effective as of December 31, 2020 was $ 3.75 3.75 2.27 0.25 209,682 The Series C Preferred Stock contains triggering events which would, among other things, require redemption (i) in cash, at the greater of (a) 120% of the stated value of $1,000 or (b) the product of (I) the variable weighted average price of our common stock on the trading day immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of December 31, 2023 and 2022, the aggregate stated value of our Series C Preferred Stock was $ 105,000 100,000 Series C Preferred Stock issued and outstanding totaled 105 100,567 91,117

STOCKHOLDER EQUITY

STOCKHOLDER EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDER EQUITY	NOTE 9 STOCKHOLDER EQUITY Preferred stock The Company is authorized to issue 1,000,000 0.001 200 600 4,200 1,400 1,000 200,000 Common stock On January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February 2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split The Company is authorized to issue 200,000,000 0.001 9,040,043 5,505,068 2022: During the year ended December 31, 2022, the Company issued 193,000 2,108,500 During the year ended December 31, 2022, the Company issued an aggregate of 25,917 During the year ended December 31, 2022, the Company issued an aggregate of 23,864 105,000 On November 3, 2022, the Company reduced the exercise price of the March 21, 2022 issued warrants (see below) from an exercise price of $ 14.00 2.50 87,300 218,250 At December 31, 2022, the Company accrued 237,000 1,060,740 Sale of common stock On March 21, 2022, the Company entered into a securities purchase agreement with several institutional and accredited investors, pursuant to which the Company sold in a registered direct offering an aggregate of 261,313 11.50 261,313 14.00 six months 3,005,000 5,000 On June 24, 2022, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Laidlaw & Company (UK) Ltd. (the “Underwriter”), which was amended and restated on June 28, 2022 (the “Amended and Restated Underwriting Agreement”), relating to a best-efforts public offering (the “June 2022 Offering”) of 434,168 7.50 2,818,000 Pursuant to the Amended and Restated Underwriting Agreement, the Company issued to the Underwriter, or its designees warrants to purchase up to an aggregate 21,709 On November 18, 2022, the Company entered into a Securities Purchase Agreement with certain accredited investors pursuant to which the Company sold to the investors an aggregate of 354,152 4.10 1,411,775 40,225 On December 21, 2022, the Company entered into a Securities Purchase Agreement with certain institutional and accredited investors pursuant to which the Company sold to the investors an aggregate of 216,162 5.10 108,081 4.50 six months 1,050,960 47,132 ATM Sales Agreement On May 17, 2022, the Company entered into an ATM Sales Agreement (the “Sales Agreement”) with Virtu Americas LLC to act as the Company’s sales agent or principal (“Agent”), with respect to the issuance and sale of up to $ 10.0 The Company will pay Agent a commission of up to 2.5 From May 18, 2022 through November 29, 2022, the Company sold 308,491 2,069,582 121,926 On November 30, 2022, the Company delivered written notice to the Agent to terminate the Sales Agreement, effective December 1, 2022 pursuant to Section 13(b) of the Sales Agreement. The Company is not subject to any termination penalties related to the termination of the Sales Agreement. 2023: During the year ended December 31, 2023, the Company issued an aggregate of 882,463 7,617,242 237,000 1,060,740 During the year ended December 31, 2023, the Company issued an aggregate of 8,800 104,720 During the year ended December 31, 2023, the Company issued an aggregate of 37,961 At December 31, 2023, the Company accrued board fees of $ 230,000 Equity sales: BioSig Technologies, Inc.: In 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 1,613,906 8.7571 806,981 8.1324 six months 13,140,441 727,333.44 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 77,405 7.85 six months 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 (the “Offering”), (i) 699,693 0.001 699,693 699,693 3.573 3.573 1.25 H.C. Wainwright & Co., LLC (the “Placement Agent”) acted as the Company’s exclusive placement agent in the Offering. In connection with the Offering, the Company paid the Placement Agent a cash fee equal to seven percent ( 7.0 1.0 50,000 15,950 48,979 7.0 4.466 125 The Shares and the Warrants (and shares issuable upon exercise of the Warrants) were offered and sold by the Company pursuant to a shelf registration statement on Form S-3 (File No. 333-251859) (the “Shelf Registration Statement”), previously filed with the Securities and Exchange Commission (the “SEC”) on December 31, 2020, and declared effective by the SEC on January 12, 2021, and the base prospectus included therein. A final prospectus supplement relating to the Offering, dated November 8, 2023, and the accompanying prospectus, has been filed with the SEC. The closing of the Offering occurred on November 13, 2023. The net proceeds to the Company from the Offering, after deducting fees and expenses, were approximately $ 2.2 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 The Company agreed to pay Cantor a commission of equal to 3.0 From August 22, 2023 through September 6, 2023, the Company sold 21,881 899 120,430 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 28,911 60,876 70,806 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

OPTIONS, RESTRICTED STOCK UNITS

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS	NOTE 10 OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS BioSig Technologies, Inc. 2012 Equity Incentive Plan On October 19, 2012, the Board of Directors of BioSig Technologies, Inc. approved the 2012 Equity Incentive Plan (the “Plan”) and terminated the Long-Term Incentive Plan (the “2011 Plan”). The Plan (as amended) provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 1,447,445 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 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 2023 Long-Term Incentive Plan On December 27, 2022, the Board of Directors of BioSig Technologies, Inc. approved the 2023 Long-Term Incentive Plan (the “2023 Plan”). The 2023 Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 876,595 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 Additionally, the vesting period of the grants under the Plan will be determined by the administrator, in its sole discretion, with an expiration period of not more than ten years . At December 31, 2023, there were 216,718 shares available under the 2023 Long-Term Incentive Plan. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from historical stock prices of the Company. The Company accounts for the expected life of options using the based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. During the years ended December 31, 2023 and 2022, the Company granted an aggregate of 195,710 142,800 The following table presents information related to stock options at December 31, 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 9.99 108,110 9.2 41,172 10.00 19.99 215,150 7.1 78,995 20.00 29.99 85,538 7.9 73,833 30.00 39.99 36,748 2.8 36,748 40.00 49.99 90,092 4.2 88,168 50.00 59.99 14,414 5.6 14,414 60.00 69.99 33,405 3.7 33,405 70.00 79.99 15,772 4.7 15,772 Over 79.99 4,000 6.4 4,000 603,229 6.7 386,507 A summary of the stock option activity and related information for the Plan for the two years ended December 31, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 456,852 $ 45.70 6.9 $ - Grants 142,800 $ 11.20 10.0 - Forfeited/expired (144,100 ) $ 45.40 Outstanding at December 31, 2022 455,552 $ 45.70 6.9 $ - Grants 195,710 $ 10.00 10.0 $ - Forfeited/expired (48,033 ) $ 44.69 - Outstanding at December 31, 2023 603,229 $ 25.67 6.7 $ 37,671 Exercisable at December 31, 2023 386,507 $ 33.53 5.9 $ 35,425 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the stock price of BioSig Technologies, Inc. of $ 4.75 During the year ended December 31, 2022, the Company granted an aggregate of 142,800 4.00 17.20 ten years During the year ended December 31, 2023, the Company granted an aggregate of 195,710 2.60 13.60 ten years The following assumptions were used in determining the fair value of options during the years ended December 31, 2023 and 2022: SCHEDULE OF FAIR VALUE OF OPTIONS 2023 2022 Risk-free interest rate 3.32 4.54 % 1.17 4.06 % Dividend yield 0 % 0 % Stock price volatility 94.44 102.70 % 83.83 99.29 % Expected life 5 6 5 10 Weighted average grant date fair value $ 7.72 $ 8.00 On March 16, 2022, in connection with the termination of a Company executive, the Company extended the life of 10,000 15,181 The following assumptions were used in determining the change in fair value of the modified options at March 16, 2022: Risk-free interest rate 0.44 1.95 % Dividend yield 0 % Stock price volatility 83.86 % Expected life 0.25 2 The fair value of all options vesting during the year ended December 31, 2023 and 2022 of $ 1,445,915 1,829,233 997,894 0.52 Warrants The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at December 31, 2023: SCHEDULE OF OUTSTANDING WARRANTS Exercise Number Expiration Price Outstanding Date $ 3.573 1,399,386 May 2025-November 2028 $ 4.066 25,000 November 2032 $ 4.455 113,005 June 2028 $ 4.466 48,980 November 2028 $ 4.6626 64,982 April 2029 $ 4.9252 56,307 March 2029 $ 4.929 76,997 March 2029 $ 5.1358 116,045 July 2028 $ 7.181 95,761 July 2028 $ 7.502 9,846 July 2028 $ 7.963 88,324 August 2028 $ 9.000 21,709 June 2027 $ 9.596 84,390 January 2029 $ 10.0992 19,118 August 2028 $ 10.26 51,705 September 2028 $ 10.4678 84,296 September 2028 $ 11.30 40,417 October 2028 $ 13.28 96,198 November 2028 $ 14.00 174,013 September 2025 $ 48.00 25,000 February 2025 to July 2026 $ 61.60 56,892 November 2027 2,748,371 During the year ended December 31, 2022, the Company issued warrants to purchase an aggregate of 369,393 32,727 10.90 On November 18, 2022, the Company issued warrants to purchase 25,000 4.066 ten years 90,865 96.26 10 3.82 During the year ended December 31, 2023, the Company issued warrants to purchase an aggregate of 2,206,367 126,385 5.31 During the year ended December 31, 2023, the Company issued 4,361 6,098 A summary of the warrant activity for the two years ended December 31, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 81,897 $ 57.40 5.3 $ - Issued 427,120 $ 10.50 4.0 - Expired (87,300 ) $ 2.50 Outstanding at December 31, 2022 421,717 $ 18.90 4.3 $ 3,960 Issued 2,332,752 $ 5.31 3.8 Exercised (6,098 ) $ 4.10 - - Outstanding at December 31, 2023 2,748,371 $ 7.40 3.7 $ - Vested and expected to vest at December 31, 2023 2,748,371 $ 7.40 3.7 $ 1,717,104 Exercisable at December 31, 2023 2,465,695 $ 7.53 3.6 $ 1,711,424 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the company’s stock price of $ 4.75 The fair value of warrants issued for services during the year ended December 31, 2023 and 2022 of $ 0 90,865 0 Restricted Stock Units The following table summarizes the restricted stock activity for the two years ended December 31, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares issued as of January 1, 2022 14,128 Granted 38,750 Vested and issued (25,917 ) Forfeited (3,000 ) Restricted shares issued as of December 31, 2022 23,961 Granted 177,250 Vested and issued (37,961 ) Forfeited - Vested restricted shares as of December 31, 2023 - Unvested restricted shares as of December 31, 2023 163,250 In 2022, the Company granted an aggregate of 38,750 37,750 1,250 On January 29, 2023, in connection with a separation agreement, the Company granted 12,500 92,500 On March 27, 2023, the Company granted an aggregate of 18,750 223,125 On June 26, 2023, the Company granted an aggregate of 26,000 vesting quarterly over one year 301,600 On August 15, 2023, the Company granted an aggregate of 30,000 5,000 vesting quarterly over one year, and 25,000 vesting on the one-year anniversary 190,920 On December 28, 2023, the Company granted an aggregate of 90,000 426,780 Stock based compensation expense related to restricted stock grants was $ 601,272 358,931 741,308 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 ViralClear Options A summary of the stock option activity and related information for the ViralClear Plan for the two years ended December 31, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at January 1, 2021 125,000 $ 5.00 7.2 Forfeited/expired (100,000 ) $ 5.00 Outstanding at December 31, 2022 25,000 $ 5.00 1.5 Forfeited/expired - Outstanding at December 31, 2023 25,000 $ 5.00 0.5 Exercisable at December 31, 2023 25,000 $ 5.00 0.5 The following table presents information related to stock options at December 31, 2023: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 0.5 25,000 The fair value of the stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from an index of historical stock prices of comparable entities with the market value of stock price based on recent sales. The Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. Warrants (ViralClear) The following table presents information related to warrants (ViralClear) at December 31, 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 two years ended December 31, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares outstanding at January 1, 2022: 1,318,679 Forfeited (240,000 ) Restricted shares outstanding at December 31, 2022 1,078,679 Forfeited - Total restricted shares outstanding at December 31, 2023: 1,078,679 Comprised of: Vested restricted shares as of December 31, 2022 678,679 Unvested restricted shares as of December 31, 2022 400,000 Total 1,078,679 Stock based compensation expense related to restricted stock unit grants of ViralClear was $( 1,941,861 1,072,094 0 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 December 31, 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 year ended December 31, 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 December 31, 2023 130,500 $ 1.00 5.0 Vested and expected to vest at December 31, 2023 130,500 $ 1.00 4.5 Exercisable at December 31, 2023 130,500 $ 1.00 4.5

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2023
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 11 NON-CONTROLLING INTEREST On November 7, 2018, the Company formed a subsidiary, now known as ViralClear, to pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology. As of December 31, 2023 and 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 December 31, 2023 and 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: Net income (loss) attributable to the non-controlling interest for the year ended December 31, 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) $ 1,498 $ (745 ) $ 753 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 47 % Net income (loss) attributable to non-controlling interest $ 463 $ (112 ) $ 351 Net loss attributable to the non-controlling interest for the year ended December 31, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net Loss $ (671 ) $ (3 ) $ (674 ) Net income (loss) $ (671 ) $ (3 ) $ (674 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (210 ) $ 0 $ (210 ) The following table summarizes the changes in non-controlling interest for the two years ended December 31, 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, 2022 $ 219 $ - $ 219 Allocation of equity to non-controlling interest for settlement of shares issued to settle debt to parent 292 - 292 Allocation of equity to non-controlling interest to equity-based compensation issued (322 ) - (322 ) Net loss attributable to non-controlling interest (210 ) - (210 ) Balance, January 1, 2023 $ (21 ) $ - $ (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 463 (112 ) 351 Balance, December 31, 2023 $ (158 ) $ 184 $ 26

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 COMMITMENTS AND CONTINGENCIES Operating leases See Note 5 for operating lease discussion. Licensing agreements Master Services Agreement On January 1, 2022, the Company entered into a master services agreement with Access Strategy Partners Incorporated (“ASPI”) whereby ASPI will provide commercial executives assigned with specific customer targets and develop sales and marketing plans that are mutually agreed to between ASPI and the Company and assist in their execution. The agreement expires two years from the effective date, with an additional one year extension option. The Company is obligated to pay ASPI: i) a monthly service fee of $ 40,000 20,000 10 180 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 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 90,000 Defined Contribution Plan Effective January 1, 2019, the Company established a qualified defined contribution plan (the “401(k) Plan”) pursuant to Section 401(k) of the Code, whereby all eligible employees may participate. Participants may elect to defer a percentage of their annual pretax compensation to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to 3 percent of each participant’s eligible compensation, subject to limitations under the Code. For the year end December 31, 2023 and 2022, the Company charged operations $ 229,744 247,622 Purchase commitments As of December 31, 2023, the Company had aggregate purchase commitments of approximately $ 1,563,203 Litigation Threatened litigation On December 4, 2023, the Company received a threat of litigation for the termination of employment with the Company alleging the termination of employment was in retaliation for bringing to the attention of the Company’s board of directors and executives a series of wrongful and questionable practices by members of the Company’s board of directors, Chief Executive Officer and Chief Financial Officer. The claimant sought compensation of in the amount of $ 775,782 On February 22, 2024, the Company received a threat of litigation seeking restitution for losses resulting from unlawful actions taken by the Company’s board of directors. The claimant contends that he and others have sustained losses totaling $ 1,440,000 On March 22, 2024, the claimant sent another letter to the Company referencing the previous letter and requesting several documents. The Company believes that these claims are without merit. On March 22, 2024, plaintiff, Michael Gray Fleming (the “Plaintiff”), filed a lawsuit in Hennepin County, Minnesota District Court naming the Company, its former Chief Executive Officer and former Chief Financial Officer as defendants. The Plaintiff contends that the Company failed to meet its obligations in issuing the Plaintiff stock certificates at the end of the restricted period under the terms of a restricted stock award agreement, and is seeking $ 144,000 50,000 We may be subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. There are no material proceedings in which any of our directors, officers or affiliates or any registered or beneficial shareholder of more than 5% of our common stock is an adverse party or has a material interest adverse to our interest. Stock-based compensation The Company takes some tax positions, including the reporting of stock-based compensation, that may not be accepted by the Internal Revenue Service upon an examination, and we may be subject to penalties for underreporting of recipient’s income. The result of any such examination is uncertain, and any such penalties could be material to our financial position and results of operations given our current limited cash and revenues.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 13 SEGMENT REPORTING In accordance with ASC 280-10, the Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. The Company has three reportable segments: BioSig Technologies, Inc. (parent), NeuroClear Technologies, Inc. and ViralClear Pharmaceuticals, Inc. Information concerning the operations of the Company’s reportable segments is as follows: SCHEDULE OF SEGMENT REPORTING Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) Revenues (from external customers) BioSig $ 18 $ 286 ViralClear - - BioSig AI Sciences - - Revenues $ 18 $ 286 Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) Operating Expenses: BioSig $ 29,238 $ 26,819 ViralClear (1,498 ) 672 BioSig AI Sciences 745 3 Operating Expenses $ 28,530 $ 27,494 Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) (Loss) Income from Operations BioSig $ (29,265 ) $ (26,590 ) ViralClear 1,498 (672 ) BioSig AI Sciences (745 ) (3 ) (Loss) Income from Operations $ (28,512 ) $ (27,265 ) December 31, 2023 (000’s) December 31, 2022 (000’s) Total Assets BioSig $ 485 $ 4,051 ViralClear - 49 BioSig AI Sciences 1,313 10 Total Assets $ 1,798 $ 4,110

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 RELATED PARTY TRANSACTIONS Accounts payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related parties as of December 31, 2023 and 2022 was $ 30,000 120,000 During the year ended December 31, 2023, the Company’s former Chief Financial Officer participated in the Company’s 2023 PIPES, acquiring 23,289 11,645 7.963 August 8, 2028 200,000 On November 2, 2023, the Company appointed an independent board member as the new role of Executive Vice President. In connection with the appointment, the Company entered into a consulting agreement at a rate of $ 12,500 90,000 426,780 60,000 4.472 222,422 During the year ended December 31, 2023 and 2022, the Company’s Chief former Financial Officer guaranteed issued corporate credit cards for no consideration.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 INCOME TAXES At December 31, 2023, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $ 160,926,000 , expiring in the year 2030, that may be used to offset future taxable income. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that the benefits will not be realized. Due to possible significant changes in the Company’s ownership, the future use of its existing net operating losses may be limited. All or portion of the remaining valuation allowance may be reduced in future years based on an assessment of earnings sufficient to fully utilize these potential tax benefits. During the year ended December 31, 2023, the Company has increased the valuation allowance by $ 7,739,000 from $ 47,679,000 to $ 55,418,000 . We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. The Company is required to file income tax returns in the U.S. Federal various State jurisdictions. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2017. The effective rate differs from the statutory rate of 26.9 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION December 31, 2023 December 31, 2022 Statutory rate on pre-tax book loss 26.9 % 26.9 % Other 0 33.6 % Valuation allowance (26.9 )% (60.5 )% 0.00 % 0.00 % The Company’s deferred taxes as of December 31, 2023 and 2022 consist of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2023 December 31, 2022 Non-Current deferred tax asset: Net operating loss carry-forwards $ 43,329,000 $ 36,977,000 Stock based compensation 9,680,000 9,291,000 Research and development costs 2,409,000 1,411,000 Valuation allowance (55,418,000 ) (47,679,000 ) Net non-current deferred tax asset $ - $ -

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 16 FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”). ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash and cash equivalents, accounts payable and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2023, and 2022, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. As of December 31, 2023, and 2022, the Company did not have any derivative instruments that were designated as hedges. There were no derivative and warrant liabilities as of December 31, 2023 and 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 SUBSEQUENT EVENTS Notices of Delisting On March 5, 2024, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that the Company has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum bid price of $ 1.00 5,000,000 On March 12, 2024, the Company received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant to Listing Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and that the continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of the board of directors and officers (see below). The letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed Securities of $ 35 The Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing on The Nasdaq Capital Market. The Company intends also to appeal the foregoing determinations. The requested hearing before the Hearings Panel will be held on May 7, 2024. Lack of funding, workforce reductions, resignations of members of the Company’s board of directors and certain officers On January 28, 2024 and February 20, 2024, management of the Company commenced a workforce reduction intended to reduce significantly the annual cash burn which was completed as of February 20, 2024. The workforce reduction consisted of the departure of sixteen employees, effective as of January 31, 2024 and included the departure of John Sieckhaus, the Company’s Chief Operating Officer, and Gray Fleming, the Company’s Chief Commercial Officer and twenty six employees effective February 20, 2024. The effect of the workforce reductions had significantly reduce operations in the short-term. On February 15, 2024, Steve Buhaly resigned from his position as the Chief Financial Officer of the Company effective as of the same date. On February 19, 2024, David Weild IV, Donald E. Foley, Patrick J. Gallagher and James J. Barry, resigned from their positions as directors of the Company, effective as of the same date. On February 20, 2024, James L. Klein and Frederick D. Hrkac resigned from their positions as directors of the Company, effective as of the same date. On February 20, 2024 due to lack of funding, the company had laid off the entire workforce except for the CEO. On February 27, 2024, the company re-appointed Frederick D. Hrkac as a director and the president and principal executive officer. Additionally, on February 27, 2024, Kenneth L. Londoner resigned from his positions as director, executive chairman and chief executive officer of the Company and from any and all committees, offices, appointments, designations, responsibilities or other capacities related to the Company or any of its subsidiaries, effective as of the same date. Currently, the Company has 4 employees and 4 key consultants. Dependent upon funding, Mr. Hrkac would plan on hiring a team of 4-6 persons to execute the business development strategy of finding partners for the commercialization of PURE EP, develop new products in the field of Pulse Field Ablation and to continue to integrate PURE EP into today’s lab equipment. Issuance of debt On March 7, 2024, the Company issued a promissory note to an investor and related party (10% plus shareholder) for $ 500,000 12 The note is due March 7, 2026 12 The Company may prepay all or any portion of the principal amount of the Note at any time or from time to time without penalty. Equity transactions On January 12, 2024, the Company entered into a securities purchase agreement with certain accredited and institutional investors, pursuant to which the Company sold to the investors an aggregate of 260,720 130,363 3.989 3.364 1,040,000 On January 4, 2024, the Company issued 250 On February 5, 2024, the Company issued 76,744 64,879 In January 2024, the Company issued 77,500 227,150 In February 2024, the Company issued 1,250 On March 1, 2024, the Company issued 1,600,000 1,093,810 On March 1, 2024, the Company granted 500,000 one year 352,550 On March 1, 2024, the Company entered into three business development consulting agreements with an officer and key consultants, each for $ 10,000 On March 1, 2024, the Company entered into a one-year consulting agreement with a consultant to provide clinical development services for $ 16,667 On March 15, 2024, the Company issued 100,000 53,020 On April 1, 2024, the Company granted 200,000 one year On April 1, 2024, the Company issued 41,667

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Reverse Stock Split	Reverse Stock Split On January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February 2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split
Principals of consolidation	Principals of consolidation The accompanying consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc., and wholly owned subsidiary, NeuroClear Technologies, Inc. herein collectively referred to as the “Company” or “BioSig”. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, stock-based compensation and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Revenue Recognition	Revenue Recognition The Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and maintenance services and software upgrades in connection with the system. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases Revenue from Contracts with Customers The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Under ASC 606, the Company determines revenue recognition through the following five steps: ● Identify the contract with the customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to the performance obligation in the contract; and ● Recognize revenue when, or as, the performance obligations are satisfied. Performance obligations are the units of accounting for revenue recognition and generally represent the distinct goods or services that are promised to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue until the performance obligation is deemed to be satisfied. Once the PURE EP 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 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 year ended December 31, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Year ended December 31, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2023 (000’s) Service revenue $ 5 $ 13 $ (18 ) $ - Year ended December 31, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5 The table below summarizes our deferred revenue as of December 31, 2023 and 2022: SCHEDULE OF DEFERRED REVENUE December 31, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5 The Company had three customers which accounts for 48.1 29.7 22.2 44.4 44.4 11.2 The Company had three customers which accounts for approximately 62.3 19.6 18.0 52.2 47.8 The Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the year ended December 31, 2023 and 2022.
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 we have deemed to be the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period of related deferred commission costs would have been one year or less.
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 December 31, 2023 and 2022, deposits in excess of FDIC limits were nil 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. 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 at December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF INVENTORY December 31, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,976 $ 1,477 Less: Inventory reserve (1,976 ) - Finished goods, net - 1,477 Finished goods-short term - 336 Finished goods-long term $ - $ 1,141 During the year ended December 31, 2023, the Company recorded an allowance for inventory for $ 1,976
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.
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 December 31, 2023 (000’s) December 31, 2022 (000’s) Security deposits 43 43 Trademarks 1 1 Total other assets $ 44 $ 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 year ended December 31, 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 $ 5.1 5.8
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. The computation of basic and diluted loss per share as of December 31, 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 December 31, 2023 December 31, 2022 Series C convertible preferred stock 65,711 65,562 Options to purchase common stock 603,229 455,548 Warrants to purchase common stock 2,748,371 421,711 Restricted stock units to acquire common stock 163,250 23,958 Totals 3,580,561 966,779
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 19,106 19,006
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.
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 13 – 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 In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, 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)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS	A reconciliation of contract liabilities with customers for the year ended December 31, 2023 and 2022, are presented below: SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS Year ended December 31, 2023: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2023 (000’s) Service revenue $ 5 $ 13 $ (18 ) $ - Year ended December 31, 2022: Balance at December 31, (000’s) Consideration Received (000’s) Recognized in Revenue (000’s) Balance at December 31, 2022 (000’s) Product revenue $ - $ 254 $ (254 ) $ - Service revenue 37 - (32 ) 5 Total $ 37 $ 254 $ (286 ) $ 5
SCHEDULE OF DEFERRED REVENUE	The table below summarizes our deferred revenue as of December 31, 2023 and 2022: SCHEDULE OF DEFERRED REVENUE December 31, 2023 (000’s) December 31, 2022 (000’s) Deferred revenue-current $ - $ 5 Deferred revenue-noncurrent - - Total deferred revenue $ - $ 5
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY December 31, 2023 (000’s) December 31, 2022 (000’s) Finished goods $ 1,976 $ 1,477 Less: Inventory reserve (1,976 ) - Finished goods, net - 1,477 Finished goods-short term - 336 Finished goods-long term $ - $ 1,141
SCHEDULE OF OTHER ASSETS	Other assets are comprised of the following: SCHEDULE OF OTHER ASSETS December 31, 2023 (000’s) December 31, 2022 (000’s) Security deposits 43 43 Trademarks 1 1 Total other assets $ 44 $ 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 December 31, 2023 December 31, 2022 Series C convertible preferred stock 65,711 65,562 Options to purchase common stock 603,229 455,548 Warrants to purchase common stock 2,748,371 421,711 Restricted stock units to acquire common stock 163,250 23,958 Totals 3,580,561 966,779

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment as of December 31, 2023 and 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 (000’s) December 31, 2022 (000’s) Computer equipment $ 531 $ 397 Furniture and fixtures 109 109 Manufacturing equipment 372 372 Testing/Demo equipment 356 304 Leasehold improvements 84 84 Total 1,452 1,266 Less accumulated depreciation (943 ) (601 ) Property and equipment, net $ 509 $ 665

RIGHT TO USE ASSETS AND LEASE_2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2023
SCHEDULE OF RIGHT TO USE ASSETS	Right to use assets is summarized below: SCHEDULE OF RIGHT TO USE ASSETS December 31, 2023 (000’s) December 31, 2022 (000’s) Right to use asset $ 995 $ 995 Less accumulated amortization (583 ) (290 ) Right to use assets, net $ 412 $ 705
SCHEDULE OF LEASE LIABILITY	Lease liability is summarized below: SCHEDULE OF LEASE LIABILITY December 31, 2023 (000’s) December 31, 2022 (000’s) Total lease liability $ 452 $ 765 Less: short term portion (349 ) (313 ) Long term portion $ 103 $ 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, 2024 370 Year ended December 31, 2025 106 Total 476 Less: Present value discount (24 ) Lease liability $ 452
Operating Lease [Member]
SCHEDULE OF LEASE LIABILITY	Lease expense for the year ended December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF LEASE LIABILITY December 31, 2023 (000’s) December 31, 2022 (000’s) Operating lease expense $ 337 $ 373 Short-term lease expense 33 37 Variable lease expense 8 28 Total $ 378 $ 438

LEASE RECEIVABLES (Tables)

LEASE RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2023
Lease Receivables
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT	A reconciliation of lease receivables with customers for the year ended December 31, 2023 and 2022 are presented below: SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS Year ended December 31, 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 December 31, (000’s) Contract asset $ 221 $ - $ (100 ) $ 3 $ 4 $ 120 Less current portion (101 ) - (2 ) - - (103 ) Noncurrent portion $ 120 $ - $ (102 ) 3 $ 4 $ 17 Year ended December 31, 2022: Balance at December 31, 2021 (000’s) Recognized in Revenue (000’s) Invoiced to Customer (000’s) Interest Earned (000’s) Unguaranteed Residual Assets (000’s) Balance at December 31, (000’s) Contract asset $ - $ 254 $ (39 ) $ 2 $ 4 $ 221 Less current portion - - - - - (120 ) Noncurrent portion $ - $ 254 $ (39 ) 2 $ 4 $ 101 Future cash flows under this lease agreement are as follows (000’s): SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT Year ended December 31, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 4 Total 121 Less: Present value discount (1 ) Net investment in leases $ 120
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, 2024 104 Year ended December 31, 2025 13 Present value of unguaranteed residual assets 4 Total 121 Less: Present value discount (1 ) Net investment in leases $ 120

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE	Accounts payable and accrued expenses at December 31, 2023 and 2022 consist of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE December 31, 2023 (000’s) December 31, 2022 (000’s) Accrued accounting and legal $ 1,277 $ 646 Accrued reimbursements and travel 9 33 Accrued consulting 804 546 Accrued research and development expenses 802 625 Accrued marketing 333 256 Accrued office and other 290 220 Accrued payroll 601 513 Accrued settlement related to arbitration - 13 Accounts payable and accrued expenses $ 4,116 $ 2,852

OPTIONS, RESTRICTED STOCK UNI_2

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK OPTIONS	The following table presents information related to stock options at December 31, 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 9.99 108,110 9.2 41,172 10.00 19.99 215,150 7.1 78,995 20.00 29.99 85,538 7.9 73,833 30.00 39.99 36,748 2.8 36,748 40.00 49.99 90,092 4.2 88,168 50.00 59.99 14,414 5.6 14,414 60.00 69.99 33,405 3.7 33,405 70.00 79.99 15,772 4.7 15,772 Over 79.99 4,000 6.4 4,000 603,229 6.7 386,507
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the stock option activity and related information for the Plan for the two years ended December 31, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 456,852 $ 45.70 6.9 $ - Grants 142,800 $ 11.20 10.0 - Forfeited/expired (144,100 ) $ 45.40 Outstanding at December 31, 2022 455,552 $ 45.70 6.9 $ - Grants 195,710 $ 10.00 10.0 $ - Forfeited/expired (48,033 ) $ 44.69 - Outstanding at December 31, 2023 603,229 $ 25.67 6.7 $ 37,671 Exercisable at December 31, 2023 386,507 $ 33.53 5.9 $ 35,425
SCHEDULE OF FAIR VALUE OF OPTIONS	The following assumptions were used in determining the fair value of options during the years ended December 31, 2023 and 2022: SCHEDULE OF FAIR VALUE OF OPTIONS 2023 2022 Risk-free interest rate 3.32 4.54 % 1.17 4.06 % Dividend yield 0 % 0 % Stock price volatility 94.44 102.70 % 83.83 99.29 % Expected life 5 6 5 10 Weighted average grant date fair value $ 7.72 $ 8.00 The following assumptions were used in determining the change in fair value of the modified options at March 16, 2022: Risk-free interest rate 0.44 1.95 % Dividend yield 0 % Stock price volatility 83.86 % Expected life 0.25 2
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at December 31, 2023: SCHEDULE OF OUTSTANDING WARRANTS Exercise Number Expiration Price Outstanding Date $ 3.573 1,399,386 May 2025-November 2028 $ 4.066 25,000 November 2032 $ 4.455 113,005 June 2028 $ 4.466 48,980 November 2028 $ 4.6626 64,982 April 2029 $ 4.9252 56,307 March 2029 $ 4.929 76,997 March 2029 $ 5.1358 116,045 July 2028 $ 7.181 95,761 July 2028 $ 7.502 9,846 July 2028 $ 7.963 88,324 August 2028 $ 9.000 21,709 June 2027 $ 9.596 84,390 January 2029 $ 10.0992 19,118 August 2028 $ 10.26 51,705 September 2028 $ 10.4678 84,296 September 2028 $ 11.30 40,417 October 2028 $ 13.28 96,198 November 2028 $ 14.00 174,013 September 2025 $ 48.00 25,000 February 2025 to July 2026 $ 61.60 56,892 November 2027 2,748,371
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity for the two years ended December 31, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 81,897 $ 57.40 5.3 $ - Issued 427,120 $ 10.50 4.0 - Expired (87,300 ) $ 2.50 Outstanding at December 31, 2022 421,717 $ 18.90 4.3 $ 3,960 Issued 2,332,752 $ 5.31 3.8 Exercised (6,098 ) $ 4.10 - - Outstanding at December 31, 2023 2,748,371 $ 7.40 3.7 $ - Vested and expected to vest at December 31, 2023 2,748,371 $ 7.40 3.7 $ 1,717,104 Exercisable at December 31, 2023 2,465,695 $ 7.53 3.6 $ 1,711,424
SCHEDULE OF RESTRICTED STOCK ACTIVITY	The following table summarizes the restricted stock activity for the two years ended December 31, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares issued as of January 1, 2022 14,128 Granted 38,750 Vested and issued (25,917 ) Forfeited (3,000 ) Restricted shares issued as of December 31, 2022 23,961 Granted 177,250 Vested and issued (37,961 ) Forfeited - Vested restricted shares as of December 31, 2023 - Unvested restricted shares as of December 31, 2023 163,250
BioSig AI Sciences Inc [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at December 31, 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 year ended December 31, 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 December 31, 2023 130,500 $ 1.00 5.0 Vested and expected to vest at December 31, 2023 130,500 $ 1.00 4.5 Exercisable at December 31, 2023 130,500 $ 1.00 4.5
Viral Clear Pharmaceuticals Inc [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF INFORMATION RELATED TO WARRANTS	The following table presents information related to warrants (ViralClear) at December 31, 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 two years ended December 31, 2023: SCHEDULE OF RESTRICTED STOCK ACTIVITY Restricted shares outstanding at January 1, 2022: 1,318,679 Forfeited (240,000 ) Restricted shares outstanding at December 31, 2022 1,078,679 Forfeited - Total restricted shares outstanding at December 31, 2023: 1,078,679 Comprised of: Vested restricted shares as of December 31, 2022 678,679 Unvested restricted shares as of December 31, 2022 400,000 Total 1,078,679
Viral Clear Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the stock option activity and related information for the ViralClear Plan for the two years ended December 31, 2023 is as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Outstanding at January 1, 2021 125,000 $ 5.00 7.2 Forfeited/expired (100,000 ) $ 5.00 Outstanding at December 31, 2022 25,000 $ 5.00 1.5 Forfeited/expired - Outstanding at December 31, 2023 25,000 $ 5.00 0.5 Exercisable at December 31, 2023 25,000 $ 5.00 0.5 The following table presents information related to stock options at December 31, 2023: Options Outstanding Options Exercisable Weighted Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 5.00 25,000 0.5 25,000

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	12 Months Ended
	Dec. 31, 2023
Noncontrolling Interest [Abstract]
SCHEDULE OF NON-CONTROLLING INTEREST	Net income (loss) attributable to the non-controlling interest for the year ended December 31, 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) $ 1,498 $ (745 ) $ 753 Average Non-Controlling interest percentage of profit/losses 31 % 15 % 47 % Net income (loss) attributable to non-controlling interest $ 463 $ (112 ) $ 351 Net loss attributable to the non-controlling interest for the year ended December 31, 2022 (000’s): ViralClear Pharmaceuticals, Inc. (000’s) BioSig AI Sciences, Inc. (000’s) Total (000’s) Net Loss $ (671 ) $ (3 ) $ (674 ) Net income (loss) $ (671 ) $ (3 ) $ (674 ) Average Non-Controlling interest percentage of profit/losses 31 % 0 % 31 % Net loss attributable to non-controlling interest $ (210 ) $ 0 $ (210 )
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST	The following table summarizes the changes in non-controlling interest for the two years ended December 31, 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, 2022 $ 219 $ - $ 219 Allocation of equity to non-controlling interest for settlement of shares issued to settle debt to parent 292 - 292 Allocation of equity to non-controlling interest to equity-based compensation issued (322 ) - (322 ) Net loss attributable to non-controlling interest (210 ) - (210 ) Balance, January 1, 2023 $ (21 ) $ - $ (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 463 (112 ) 351 Balance, December 31, 2023 $ (158 ) $ 184 $ 26

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 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 Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) Revenues (from external customers) BioSig $ 18 $ 286 ViralClear - - BioSig AI Sciences - - Revenues $ 18 $ 286 Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) Operating Expenses: BioSig $ 29,238 $ 26,819 ViralClear (1,498 ) 672 BioSig AI Sciences 745 3 Operating Expenses $ 28,530 $ 27,494 Year Ended December 31, 2023 (000’s) Year Ended December 31, 2022 (000’s) (Loss) Income from Operations BioSig $ (29,265 ) $ (26,590 ) ViralClear 1,498 (672 ) BioSig AI Sciences (745 ) (3 ) (Loss) Income from Operations $ (28,512 ) $ (27,265 ) December 31, 2023 (000’s) December 31, 2022 (000’s) Total Assets BioSig $ 485 $ 4,051 ViralClear - 49 BioSig AI Sciences 1,313 10 Total Assets $ 1,798 $ 4,110

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	The effective rate differs from the statutory rate of 26.9 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION December 31, 2023 December 31, 2022 Statutory rate on pre-tax book loss 26.9 % 26.9 % Other 0 33.6 % Valuation allowance (26.9 )% (60.5 )% 0.00 % 0.00 %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	The Company’s deferred taxes as of December 31, 2023 and 2022 consist of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2023 December 31, 2022 Non-Current deferred tax asset: Net operating loss carry-forwards $ 43,329,000 $ 36,977,000 Stock based compensation 9,680,000 9,291,000 Research and development costs 2,409,000 1,411,000 Valuation allowance (55,418,000 ) (47,679,000 ) Net non-current deferred tax asset $ - $ -

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)		2 Months Ended	12 Months Ended
	Mar. 05, 2024	Jul. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2019	May 12, 2024	Sep. 30, 2023
Stock Issued During Period, Value, New Issues			$ 60,000	$ 2,070,000
Stockholders' Equity, Other Shares					894,869	894,869
Proceeds from sale of common stock	$ 5,000,000		$ 15,301,000	$ 8,283,000
[custom:PriceperShare]	$ 1
Market value of listed securities							$ 35,000,000
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%	69.08%
Bio Sig AI [Member]
Equity method investment, ownership percentage								84.50%
Viral Clear[Member]
Number of common stock sold					1,965,240	1,965,240
Stock Issued During Period, Value, New Issues					$ 15,600,000	$ 15,600,000

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 200
Working capital deficit	4,100
Net Cash Provided by (Used in) Operating Activities	$ 17,313	$ 21,705

SCHEDULE OF RECONCILIATION OF C

SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Contract with customer, liability		$ 37
Consideration received		254
Recognized in revenue		(286)
Contract with customer, liability		5
Service [Member]
Product Information [Line Items]
Contract with customer, liability	$ 5	37
Consideration received	13
Recognized in revenue	(18)	(32)
Contract with customer, liability		5
Product [Member]
Product Information [Line Items]
Contract with customer, liability
Consideration received		254
Recognized in revenue		(254)
Contract with customer, liability

SCHEDULE OF DEFERRED REVENUE (D

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

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Finished goods	$ 1,976	$ 1,477
Less: Inventory reserve	(1,976)
Finished goods, net		1,477
Finished goods-short term		336
Finished goods-long term		$ 1,141

SCHEDULE OF OTHER ASSETS (Detai

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

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Totals	3,580,561	966,779
Share-Based Payment Arrangement, Option [Member]
Totals	603,229	455,548
Warrant [Member]
Totals	2,748,371	421,711
Restricted Stock [Member]
Totals	163,250	23,958
Series C Preferred Stock [Member]
Totals	65,711	65,562

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Jul. 31, 2023
Product Information [Line Items]
Operating leases, rent expense			$ 4,333
Term of contract			30 months
Renewal term of contract			1 year
Lessor sales type lease discount rate			2%
Allowance for doubtful accounts		$ 0	$ 0
Cash, uninsured amount			50,000
Allowance for inventory		1,976
Research and development		5,092,000	5,821,000
Amortization		$ 19,106	$ 19,006
Viral Clear[Member]
Product Information [Line Items]
Subsidiary, ownership percentage, parent		69.08%
Subsidiary, ownership percentage, noncontrolling owner		30.92%	15.52%
Bio Sig AI [Member]
Product Information [Line Items]
Subsidiary, ownership percentage, parent			84.48%		84.50%
Patents [Member]
Product Information [Line Items]
Finite-lived intangible asset, useful life				20 years
Minimum [Member]
Product Information [Line Items]
Property, plant and equipment, useful life		3 years
Maximum [Member]
Product Information [Line Items]
Property, plant and equipment, useful life		5 years
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		48.10%	44.40%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		62.30%	52.20%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		29.70%	44.40%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		19.60%	47.80%
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		22.20%	11.20%
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		18%
Subsequent Event [Member]
Product Information [Line Items]
Reverse stock split	1-for-10 reverse stock split

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 1,452	$ 1,266
Less accumulated depreciation	(943)	(601)
Property and equipment, net	509	665
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	531	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
Testing And Demo 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 ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation	$ 342,028	$ 273,915
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

SCHEDULE OF RIGHT TO USE ASSETS

SCHEDULE OF RIGHT TO USE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Right To Use Assets And Lease Liability
Right to use asset	$ 995	$ 995
Less accumulated amortization	(583)	(290)
Right to use assets, net	$ 412	$ 705

SCHEDULE OF LEASE LIABILITY (De

SCHEDULE OF LEASE LIABILITY (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right To Use Assets And Lease Liability
Total lease liability	$ 452	$ 765
Less: short term portion	(349)	(313)
Long term portion	103	452
Operating lease expense	337	373
Short-term lease expense	33	37
Variable lease expense	8	28
Total	$ 378	$ 438

SCHEDULE OF MATURITY ANALYSIS U

SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Right To Use Assets And Lease Liability
Year ended December 31, 2024	$ 370
Year ended December 31, 2025	106
Total	476
Less: Present value discount	(24)
Lease liability	$ 452	$ 765

RIGHT TO USE ASSETS AND LEASE_3

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Number of leases | Integer	2
Operating lease expense	$ 378,263	$ 438,129
Minimum [Member] | Building [Member]
Operating lease expense	$ 29,995	$ 28,951

SCHEDULE OF FUTURE CASH FLOWS U

SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 221
Recognized in Revenue		254
Invoiced to Customer	(100)	(39)
Interest Earned	3	2
Present value of unguaranteed residual assets	4	4
Balance	120	221
Balance	(221)
Invoiced to Customer	100	39
Balance	(120)	(221)
Balance	(120)
Balance	(17)	(120)
Balance	101
Balance	103	101
Year ended December 31, 2024	104
Year ended December 31, 2025	13
Total	121
Less: Present value discount	(1)
Net investment in leases	120	221
Other Current Assets [Member]
Balance	101
Recognized in Revenue
Invoiced to Customer	2
Interest Earned
Present value of unguaranteed residual assets
Balance	103	101
Balance	(101)
Invoiced to Customer	(2)
Balance	(103)	(101)
Balance	(120)
Balance		(120)
Net investment in leases	103	101
Other Noncurrent Assets [Member]
Balance	120
Recognized in Revenue		254
Invoiced to Customer	(102)	(39)
Interest Earned	3	2
Present value of unguaranteed residual assets	4	4
Balance	17	120
Balance	(120)
Invoiced to Customer	102	39
Balance	(17)	(120)
Balance	101
Balance		101
Net investment in leases	$ 17	$ 120

LEASE RECEIVABLES (Details Narr

LEASE RECEIVABLES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Lease Receivables
Operating lease, expense	$ 4,333
Operating lease, term of contract	30 months
Operating lease, renewal term	1 year
Discount rate	2%
Unguaranteed residual assets	$ 4,000	$ 4,000

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued accounting and legal	$ 1,277	$ 646
Accrued reimbursements and travel	9	33
Accrued consulting	804	546
Accrued research and development expenses	802	625
Accrued marketing	333	256
Accrued office and other	290	220
Accrued payroll	601	513
Accrued settlement related to arbitration		13
Accounts payable and accrued expenses	$ 4,116	$ 2,852

SERIES C 9% CONVERTIBLE PREFE_2

SERIES C 9% CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)		12 Months Ended
	Jan. 09, 2013	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Temporary equity, liquidation preference		$ 105,000	$ 105,000
Deemed preferred stock dividend			209,682
Preferred stock, value
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Temporary equity, shares authorized	4,200
Temporary equity, liquidation preference	$ 1,000
Preferred Stock, dividend rate	9%
Temporary equity, par value	$ 1,000
Beneficial ownership limitation, rate		4.99%
Preferred stock, redemption price per share			$ 0.25		$ 3.75
Preferred stock, terms of conversion		(i) in cash, at the greater of (a) 120% of the stated value of $1,000 or (b) the product of (I) the variable weighted average price of our common stock on the trading day immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of December 31, 2023 and 2022, the aggregate stated value of our Series C Preferred Stock was $105,000. The triggering events include our being subject to a judgment of greater than $100,000 or our initiation of bankruptcy proceedings. If any of the triggering events contained in our Series C Preferred Stock occur, the holders of our Series C Preferred Stock may demand redemption, an obligation the Company may not have the ability to meet at the time of such demand. The Company will be required to pay interest on any amounts remaining unpaid after the required redemption of our Series C Preferred Stock, at a rate equal to the lesser of 18% per annum or the maximum rate permitted by applicable law. Accordingly, the Company has classified the Series C Preferred Stock as a mezzanine obligation in the accompanying consolidated balance sheets.
Preferred stock, value		$ 105,000	$ 105,000
Temporary equity, shares issued		105	105
Temporary equity, shares outstanding		105	105
Dividends payable		$ 100,567	$ 91,117
Series C Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Beneficial ownership limitation conversion, rate		9.99%
Preferred stock, redemption price per share				$ 2.27
Preferred stock, value		$ 100,000
Series C Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Preferred stock, redemption price per share				$ 3.75

STOCKHOLDER EQUITY (Details Nar

STOCKHOLDER EQUITY (Details Narrative) - USD ($)																							1 Months Ended		2 Months Ended	6 Months Ended	10 Months Ended	12 Months Ended
		Apr. 01, 2024	Mar. 05, 2024	Jan. 31, 2024	Jan. 12, 2024	Jan. 04, 2024	Dec. 28, 2023	Nov. 08, 2023	Sep. 25, 2023	Sep. 15, 2023	Aug. 18, 2023	Aug. 15, 2023	Jun. 26, 2023	Mar. 27, 2023	Dec. 27, 2022	Dec. 21, 2022	Nov. 18, 2022	Nov. 03, 2022	Oct. 19, 2022	Jun. 24, 2022	May 17, 2022	Mar. 21, 2022	Feb. 28, 2024	Sep. 06, 2023	Jul. 31, 2023	Nov. 29, 2022	Jul. 26, 2023	Dec. 31, 2023	Dec. 31, 2022		Sep. 21, 2023	Jul. 19, 2023	Nov. 04, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized																												1,000,000	1,000,000
Preferred stock, par or stated value per share (in dollars per share)																												$ 0.001	$ 0.001
Common stock, shares authorized																												200,000,000	200,000,000
Common stock, par value								$ 0.001																				$ 0.001	$ 0.001
Common stock, shares issued																												9,040,043	5,505,068
Common stock, shares outstanding																												9,040,043	5,505,068
Number of shares issued for services													26,000
Issuance for services, values												$ 190,920	$ 301,600															$ 7,617,000	$ 2,109,000
Exercise price of warrants																		$ 14									$ 7.85	$ 5.31	$ 2.50				$ 2.50
Conversion of convertible securities, shares																		87,300
Conversion of convertible securities, values																		$ 218,250										$ 218,000	$ 218,000
Warrants exercisable term															10 years				10 years								6 months
Payments of stock issuance costs																												$ 1,067,000	528,000
Share price																												$ 4.75
Stock issued during period, value, new issues																												$ 60,000	2,070,000
Value of shares issued																													$ 1,060,740
Share based compensation																												$ 230,000
Number of securities called by warrants or rights																											77,405	126,385	32,727
Deferred offering costs																												$ 2,200,000
Proceeds from issuance of common stock			$ 5,000,000																									$ 15,301,000	$ 8,283,000
Bio Sig AI [Member]
Class of Stock [Line Items]
Ownership percentage																									84.50%				84.48%
Cantor Fitzgerald and Co [Member] | Controlled Equity Offering Sales Agreement [Member]
Class of Stock [Line Items]
Number of shares issued																								21,881
Percentage of commission pay to sales agent or principal											3%
Net deficit																								$ 899
Consideration received after transactional costs																								$ 120,430
Ascendiant Capital Markets LLC [Member]
Class of Stock [Line Items]
Percentage of commission pay to sales agent or principal										3%
Ascendiant Capital Markets LLC [Member] | At The Market Issuance Sales Agreement [Member]
Class of Stock [Line Items]
Number of shares issued									28,911
Net deficit																															$ 60,876
Consideration received after transactional costs									$ 70,806
Proceeds from issuance of common stock										$ 30,000,000
Bio Sig AI [Member]
Class of Stock [Line Items]
Exercise price of warrants																																$ 1
Number of shares issued																									2,205,000
Shares issued, price per share																									$ 1
Proceeds from issuance or sale of equity																									$ 1,971,277
Number of securities called by warrants or rights																																130,500
Proceeds from issuance of common stock																									$ 1,971,277
Director [Member]
Class of Stock [Line Items]
Number of shares issued for board fees																												8,800
Share based compensation																												$ 104,720
Investor [Member]
Class of Stock [Line Items]
Exercise price of warrants																													$ 10.90
Number of securities called by warrants or rights																												2,206,367	369,393
Purchase Agreement [Member]
Class of Stock [Line Items]
Exercise price of warrants																$ 4.50						$ 14
Number of shares issued																216,162	354,152					261,313
Shares issued, price per share																$ 5.10	$ 4.10					$ 11.50
Warrants exercisable term																6 months						6 months
Proceeds from issuance or sale of equity																$ 1,050,960	$ 1,411,775					$ 3,005,000
Payments of stock issuance costs																$ 47,132	$ 40,225					$ 5,000
Purchase Agreement [Member] | Maximum [Member]
Class of Stock [Line Items]
Class of warrant or rights granted																108,081						261,313
Underwriting Agreement [Member]
Class of Stock [Line Items]
Number of shares issued																				434,168
Shares issued, price per share																				$ 7.50
Class of warrant or rights granted																				21,709
Proceeds from issuance or sale of equity																				$ 2,818,000
Warrant or right, reason for issuance, description																				an aggregate 21,709 shares of common stock, or 5% of the number of common stock sold in the offering
Sales Agreement [Member]
Class of Stock [Line Items]
Number of shares issued																										308,491
Proceeds from issuance or sale of equity											$ 30,000,000
Payments of stock issuance costs																										$ 121,926
Share price																					$ 10,000,000
Commission rate																					2.50%
Stock issued during period, value, new issues																										$ 2,069,582
Securities Purchase Agreements [Member]
Class of Stock [Line Items]
Number of shares issued																												1,613,906
Shares issued, price per share																												$ 8.7571
Warrants exercisable term																												6 months
Proceeds from issuance or sale of equity																												$ 13,140,441
Net of transactional expenses																												$ 727,333.44
Securities Purchase Agreements [Member] | Investor [Member]
Class of Stock [Line Items]
Exercise price of warrants																												$ 8.1324
Number of securities called by warrants or rights																												806,981
Shares To Be Issued [Member]
Class of Stock [Line Items]
Number of shares issued for services																													237,000
Issuance for services, values																													$ 1,060,740
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares outstanding																												9,040,043	5,505,068					3,600,701
Number of shares issued for services																												882,463	193,000
Issuance for services, values																												$ 1,000		[1]
Number of shares issued																												2,313,599	1,265,795
Conversion of convertible securities, shares																												87,300	87,300
Conversion of convertible securities, values	[1]
Number of shares issued																												50,792	308,491
Stock issued during period, value, new issues	[1]
Value of shares issued																												$ 7,617,242
Number of shares issued																													237,000
Number of shares issued for board fees																												274,961	25,917
Accounts Payable [Member]
Class of Stock [Line Items]
Common stock issued in settlement of debt, shares																													23,864
Common stock issued in settlement of debt, values																													$ 105,000
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of shares issued for services							90,000							18,750
Issuance for services, values							$ 426,780							$ 223,125
Number of shares issued																												37,961	25,917
Registered Direct Offering [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of shares issued								699,693
Shares issued, price per share								$ 3.573
Addition to exercise price								$ 1.25
Registered Direct Offering [Member] | Securities Purchase Agreement [Member] | Series A Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued								699,693
Registered Direct Offering [Member] | Securities Purchase Agreement [Member] | Series B Common Stock [Member]
Class of Stock [Line Items]
Common stock, par value								$ 3.573
Number of shares issued								699,693
Registered Direct Offering [Member] | Engagement Agreement [Member] | Wain wright And Co LLC [Member]
Class of Stock [Line Items]
Exercise price of warrants								$ 4.466
Number of shares issued								48,979
Purchase price of common stock, percent								1%
Other expenses								$ 50,000
Clearing fees								$ 15,950
Registered Direct Offering [Member] | Engagement Agreement [Member] | Wain wright And Co LLC [Member]
Class of Stock [Line Items]
Equity method investment ownership percentage								7%
public offering price percentage								125%
Subsequent Event [Member]
Class of Stock [Line Items]
Reverse stock split				1-for-10 reverse stock split
Subsequent Event [Member] | Investor [Member]
Class of Stock [Line Items]
Exercise price of warrants					$ 3.364
Number of securities called by warrants or rights					130,363
Consideration received after transactional costs					$ 1,040,000
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of shares issued		41,667				250																	1,250
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												200	200
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												600	600
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												4,200	4,200
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												1,400	1,400
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												1,000	1,000
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																												200,000	200,000
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued for services																													193,000
Issuance for services, values																													$ 2,108,500
[1]Less than $1

SCHEDULE OF STOCK OPTIONS (Deta

SCHEDULE OF STOCK OPTIONS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsidiary or Equity Method Investee [Line Items]
Number of Options Outstanding	603,229	455,552	456,852
Number of Options Outstanding Weighted Average Remaining Life	6 years 8 months 12 days	6 years 10 months 24 days
Number of Options Outstanding Options Exercisable	386,507
Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 5
Number of Options Outstanding	25,000
Number of Options Outstanding Weighted Average Remaining Life	6 months
Number of Options Outstanding Options Exercisable	25,000
Options Under 9.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 9.99
Number of Options Outstanding	108,110
Number of Options Outstanding Weighted Average Remaining Life	9 years 2 months 12 days
Number of Options Outstanding Options Exercisable	41,172
Options 10.00To19.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 10
Number of Options Outstanding	215,150
Number of Options Outstanding Weighted Average Remaining Life	7 years 1 month 6 days
Number of Options Outstanding Options Exercisable	78,995
Options Outstanding, Exercise Price	$ 19.99
Options 20.00 To 29.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 20
Number of Options Outstanding	85,538
Number of Options Outstanding Weighted Average Remaining Life	7 years 10 months 24 days
Number of Options Outstanding Options Exercisable	73,833
Options Outstanding, Exercise Price	$ 29.99
Options 30.00 To 39.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 30
Number of Options Outstanding	36,748
Number of Options Outstanding Weighted Average Remaining Life	2 years 9 months 18 days
Number of Options Outstanding Options Exercisable	36,748
Options Outstanding, Exercise Price	$ 39.99
Options 40.00 To 49.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 40
Number of Options Outstanding	90,092
Number of Options Outstanding Weighted Average Remaining Life	4 years 2 months 12 days
Number of Options Outstanding Options Exercisable	88,168
Options Outstanding, Exercise Price	$ 49.99
Options 50.00 To 59.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 50
Number of Options Outstanding	14,414
Number of Options Outstanding Weighted Average Remaining Life	5 years 7 months 6 days
Number of Options Outstanding Options Exercisable	14,414
Options Outstanding, Exercise Price	$ 59.99
Options 60.00 To 69.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 60
Number of Options Outstanding	33,405
Number of Options Outstanding Weighted Average Remaining Life	3 years 8 months 12 days
Number of Options Outstanding Options Exercisable	33,405
Options Outstanding, Exercise Price	$ 69.99
Options 70.00 To 79.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 70
Number of Options Outstanding	15,772
Number of Options Outstanding Weighted Average Remaining Life	4 years 8 months 12 days
Number of Options Outstanding Options Exercisable	15,772
Options Outstanding, Exercise Price	$ 79.99
Options Over 79.99 [Member]
Subsidiary or Equity Method Investee [Line Items]
Options Outstanding, Exercise Price	$ 79.99
Number of Options Outstanding	4,000
Number of Options Outstanding Weighted Average Remaining Life	6 years 4 months 24 days
Number of Options Outstanding Options Exercisable	4,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Dec. 31, 2022	Jan. 01, 2021	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, begining balance			455,552	456,852
Weighted average exercise price, beginning balance			$ 45.70	$ 45.70
Weighted average remaining contractual term, outstanding ending			6 years 8 months 12 days	6 years 10 months 24 days
Outstanding Aggregate Intrinsic Value
Grants			195,710	142,800
Weighted Average Exercise Price Grants			$ 10	$ 11.20
Weighted average remaining contractual term, granted			10 years	10 years
Outstanding Aggregate Intrinsic Value, Grants
Forfeited/expired			(48,033)	(144,100)
Weighted Average Exercise Price Forfeited/expired
Outstanding Aggregate Intrinsic Value, Forfeited/Expired
Shares outstanding, ending balance	455,552		603,229	455,552
Weighted Average Exercise Price Outstanding	$ 45.70		$ 25.67	$ 45.70
Outstanding Aggregate Intrinsic Value			$ 37,671
Outstanding shares Exercisable			386,507
Outstanding shares Exercise price			$ 33.53
Weighted-Average Remaining Contractual Term			5 years 10 months 24 days
Outstanding Exercisable Aggregate Intrinsic Value			$ 35,425
Shares outstanding, exercisable balance			386,507
Weighted average remaining contractual term, exercisable			6 months
Viral Clear Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, begining balance			25,000	125,000
Weighted average exercise price, beginning balance			$ 5	$ 5
Weighted average remaining contractual term, outstanding ending	1 year 6 months	7 years 2 months 12 days	6 months
Weighted Average Exercise Price Forfeited/expired
Shares outstanding, ending balance	25,000		25,000	25,000
Weighted Average Exercise Price Outstanding	$ 5			$ 5
Outstanding shares Exercisable			25,000
Outstanding shares Exercise price			$ 5
Shares, forfeited/expried				(100,000)
Weighted average exercise price, forfeited expired				$ 5
Shares, forfeited/expried				100,000
Shares outstanding, exercisable balance			25,000
Weighted average exercise price, exercisable price			$ 5

SCHEDULE OF FAIR VALUE OF OPTIO

SCHEDULE OF FAIR VALUE OF OPTIONS (Details) - $ / shares			12 Months Ended
	Nov. 18, 2022	Mar. 16, 2022	Dec. 31, 2023	Dec. 31, 2022
Risk-free interest rate	3.82%
Dividend yield		0%	0%	0%
Stock price volatility	96.26%	83.86%
Expected life	10 years
Weighted average grant date fair value			$ 7.72	$ 8
Minimum [Member]
Risk-free interest rate		0.44%	3.32%	1.17%
Stock price volatility			94.44%	83.83%
Expected life		3 months	5 years	5 years
Maximum [Member]
Risk-free interest rate		1.95%	4.54%	4.06%
Stock price volatility			102.70%	99.29%
Expected life		2 years	6 years	10 years

SCHEDULE OF OUTSTANDING WARRANT

SCHEDULE OF OUTSTANDING WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Jul. 26, 2023	Dec. 31, 2022	Nov. 18, 2022	Nov. 04, 2022	Nov. 03, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 5.31	$ 7.85	$ 2.50		$ 2.50	$ 14
Number Outstanding	2,748,371
Warrants At 3.573 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 3.573
Number Outstanding	1,399,386
Expiration date	May 2025-November 2028
Warrants At 4.066 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.066			$ 4.066
Number Outstanding	25,000
Expiration date	November 2032
Warrants At 4.455 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.455
Number Outstanding	113,005
Expiration date	June 2028
Warrants At 4.466 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.466
Number Outstanding	48,980
Expiration date	November 2028
Warrants At 4.6626 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.6626
Number Outstanding	64,982
Expiration date	April 2029
Warrants At 4.9252 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.9252
Number Outstanding	56,307
Expiration date	March 2029
Warrants At 4.929 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.929
Number Outstanding	76,997
Expiration date	March 2029
Warrants At 5.1358 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 5.1358
Number Outstanding	116,045
Expiration date	July 2028
Warrants At 7.181 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.181
Number Outstanding	95,761
Expiration date	July 2028
Warrants At 7.502 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.502
Number Outstanding	9,846
Expiration date	July 2028
Warrants At 7.963 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.963
Number Outstanding	88,324
Expiration date	August 2028
Warrants At 9.000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 9
Number Outstanding	21,709
Expiration date	June 2027
Warrants At 9.596 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 9.596
Number Outstanding	84,390
Expiration date	January 2029
Warrants At 10.0992 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 10.0992
Number Outstanding	19,118
Expiration date	August 2028
Warrants At 10.26 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 10.26
Number Outstanding	51,705
Expiration date	September 2028
Warrants At 10.4678 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 10.4678
Number Outstanding	84,296
Expiration date	September 2028
Warrants At 11.30 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 11.30
Number Outstanding	40,417
Expiration date	October 2028
Warrants At 1328 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 13.28
Number Outstanding	96,198
Expiration date	November 2028
Warrants At 14.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 14
Number Outstanding	174,013
Expiration date	September 2025
Warrants At 48.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 48
Number Outstanding	25,000
Expiration date	February 2025 to July 2026
Warrants At 61.60 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 61.60
Number Outstanding	56,892
Expiration date	November 2027

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Subsidiary or Equity Method Investee [Line Items]
Weighted average exercise price, beginning	$ 2.50
Weighted average remaining contractual term, issued	5 years
Weighted-Average Remaining Contractual Term, Outstanding		$ 3,960
Issued	2,332,752	427,120
Weighted-Average Remaining Contractual Term, Issued	3 years 9 months 18 days	4 years
Exercised		(87,300)
Exercised	(6,098)
Outstanding shares, ending	2,748,371
Outstanding shares Exercise price	$ 7.40
Weighted average remaining contractual term, outstanding	3 years 8 months 12 days
Weighted average remaining contractual term, warrants vested and expected to vest	3 years 8 months 12 days
Warrants Vested and expected to vest, Aggregate Intrinsic Value	$ 1,717,104
Weighted average remaining contractual term, exercisable	3 years 7 months 6 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 1,711,424
Weighted average exercise price, ending	$ 5.31	$ 2.50
BioSig AI Sciences Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Outstanding shares, beginning
Weighted average exercise price, beginning
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	4 years 6 months
Warrants exercisable, shares	130,500
Weighted average exercise price, exercisable	$ 1
Weighted average remaining contractual term, exercisable	4 years 6 months
Weighted average exercise price, ending	$ 1
Warrants vested and expected to vest, shares	130,500
Bio Sig AI [Member]
Subsidiary or Equity Method Investee [Line Items]
Outstanding shares, beginning	421,717	81,897
Weighted average exercise price, beginning	$ 18.90	$ 57.40
Weighted average remaining contractual term, issued	4 years 3 months 18 days	5 years 3 months 18 days
Weighted average exercise price, issued	$ 5.31	$ 10.50
Outstanding shares Exercise price Issued		$ 2.50
Outstanding shares Exercise price Exercised	$ 4.10
Outstanding shares, ending	2,748,371	421,717
Warrants Vested and expected to vest, Shares	2,748,371
Weighted average exercise price, warrants vested and expected to vest	$ 7.40
Warrants exercisable, shares	2,465,695
Weighted average exercise price, exercisable	$ 7.53
Weighted average exercise price, ending		$ 18.90

SCHEDULE OF RESTRICTED STOCK AC

SCHEDULE OF RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member] - shares		12 Months Ended
	Aug. 15, 2023	Dec. 31, 2023	Dec. 31, 2022
Subsidiary or Equity Method Investee [Line Items]
Total restricted shares outstanding		23,961	14,128
Granted	30,000	177,250	38,750
Vested and issued		(37,961)	(25,917)
Total restricted shares, forfeited			(3,000)
Forfeited			3,000
Vested restricted shares as of September 30, 2023
Total		163,250	23,961
Vested restricted shares		37,961	25,917
Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Total restricted shares outstanding		1,078,679	1,318,679
Vested and issued		(678,679)
Total restricted shares, forfeited			(240,000)
Forfeited			240,000
Total		1,078,679	1,078,679
Vested restricted shares		678,679
Unvested restricted shares		400,000

SCHEDULE OF INFORMATION RELATED

SCHEDULE OF INFORMATION RELATED TO WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Jul. 31, 2023	Jul. 26, 2023	Jun. 30, 2023	Dec. 31, 2022	Nov. 04, 2022	Nov. 03, 2022
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 5.31		$ 7.85		$ 2.50	$ 2.50	$ 14
Number Outstanding	2,748,371
Viral Clear Pharmaceuticals Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Number Outstanding	480,347
BioSig 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		10 Months Ended	12 Months Ended
	Dec. 28, 2023	Aug. 15, 2023	Jun. 26, 2023	Mar. 27, 2023	Jan. 29, 2023	Dec. 27, 2022	Nov. 18, 2022	Oct. 19, 2022	Mar. 16, 2022	Sep. 24, 2019	Jul. 31, 2023	Jun. 30, 2023	Jul. 26, 2023	Dec. 31, 2023	Dec. 31, 2022		Sep. 24, 2023	Nov. 04, 2022	Nov. 03, 2022	Oct. 19, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]
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 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 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 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
Expiration period						10 years		10 years					6 months
Restricted stock units to purchase up														195,710	142,800
Exercise price														$ 4.75
Weighted average exercise price														$ 10	$ 11.20
Weighted average remaining contractual term														10 years	10 years
Options modified									10,000
APIC, share-based payment arrangement, option, increase for cost recognition									$ 15,181
Options vesting fair value														$ 1,445,915	$ 1,829,233
Restricted stock, unamortized														$ 997,894
Weighted average period term														6 months 7 days
Number of warrant shares													77,405	126,385	32,727
Exercise price													$ 7.85	$ 5.31	$ 2.50			$ 2.50	$ 14
Fair value adjustment of warrants							$ 90,865							$ 0	$ 90,865
Volatility rate							96.26%		83.86%
Estimated life							10 years
Risk free rate							3.82%
Stock price														$ 4.75
Unrecognized compensation expense														$ 0
Granted, shares															37,750
Services, shares			26,000
Services, fair value		$ 190,920	$ 301,600											7,617,000	$ 2,109,000
Vesting year		vesting quarterly over one year, and 25,000 vesting on the one-year anniversary	vesting quarterly over one year
Expire years										10 years
Shares remaining																	2,650,071
Stock based compensation expense														$ 7,978,000	$ 4,412,000
BioSig AI Sciences Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrant shares											130,500	130,500
Exercise price											$ 1	$ 1		$ 1
Expire years											5 years	5 years
Performance Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted, shares															1,250
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued														4,361
Sale of common stock under At-the-market offering, shares														50,792	308,491
Services, shares														882,463	193,000
Services, fair value														$ 1,000		[1]
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of common stock under At-the-market offering, shares														6,098
Warrants At 4.066 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price							$ 4.066							$ 4.066
Class of warrant or rights granted							25,000
Warrants and rights outstanding, term							10 years
Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrant shares														2,206,367	369,393
Exercise price															$ 10.90
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average exercise price														$ 2.60	$ 4
Volatility rate														94.44%	83.83%
Estimated life									3 months					5 years	5 years
Risk free rate									0.44%					3.32%	1.17%
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average exercise price														$ 13.60	$ 17.20
Volatility rate														102.70%	99.29%
Estimated life									2 years					6 years	10 years
Risk free rate									1.95%					4.54%	4.06%
Employee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock units to purchase up														195,710	142,800
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, unamortized														$ 741,308
Aggregate granted, shares		30,000												177,250	38,750
Granted, shares		5,000			12,500
Fair value					$ 92,500
Services, shares	90,000			18,750
Services, fair value	$ 426,780			$ 223,125
Share-based payment arrangement, noncash expense														$ 601,272	$ 358,931
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
Restricted Stock Units (RSUs) [Member] | Viral Clear Pharmaceuticals Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation expense														$ 1,941,861	$ 1,072,094
Equity Incentive 2012 Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted						876,595														1,447,445
Common Stock, Capital Shares Reserved for Future Issuance														216,718
Restricted stock units to purchase up										4,000,000
[1]Less than $1

SCHEDULE OF NON-CONTROLLING INT

SCHEDULE OF NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)	$ 753	$ (674)
Average Non-Controlling interest percentage of profit/losses	47%	31%
Net loss attributable to non-controlling interest	$ 351	$ (210)
Viral Clear Pharmaceuticals Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)	$ 1,498	$ (671)
Average Non-Controlling interest percentage of profit/losses	31%	31%
Net loss attributable to non-controlling interest	$ 463	$ (210)
BioSig AI Sciences Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)	$ (745)	$ (3)
Average Non-Controlling interest percentage of profit/losses	15%	0%
Net loss attributable to non-controlling interest	$ (112)

SCHEDULE OF CHANGES IN NON-CONT

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2023	$ (21)	$ 219
Allocation of equity to non-controlling interest for settlement of shares issued to settle debt to parent		292
Allocation of equity to non-controlling interest due to equity-based compensation issued	(600)	(322)
Net income (loss) attributable to non-controlling interest	351	(210)
Allocation of equity to non-controlling interest due to sale of subsidiary stock	296
Balance, December 31, 2023	26	(21)
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)	219
Allocation of equity to non-controlling interest for settlement of shares issued to settle debt to parent		292
Allocation of equity to non-controlling interest due to equity-based compensation issued	(600)	(322)
Net income (loss) attributable to non-controlling interest	463	(210)
Allocation of equity to non-controlling interest due to sale of subsidiary stock
Balance, December 31, 2023	(158)	(21)
BioSig AI Sciences Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2023
Allocation of equity to non-controlling interest for settlement of shares issued to settle debt to parent
Allocation of equity to non-controlling interest due to equity-based compensation issued
Net income (loss) attributable to non-controlling interest	(112)
Allocation of equity to non-controlling interest due to sale of subsidiary stock	296
Balance, December 31, 2023	$ 184

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Mar. 05, 2024	Jul. 30, 2023	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Noncontrolling Interest [Line Items]
Proceeds from sale of common stock and warrants, net of issuance costs	$ 5,000,000			$ 15,301,000	$ 8,283,000
BioSig 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%
BioSig AI Sciences Inc [Member]
Noncontrolling Interest [Line Items]
Majority interest				84.50%	100%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)								12 Months Ended
	Mar. 22, 2024	Feb. 22, 2024	Dec. 04, 2023	Oct. 01, 2023	Jun. 17, 2023	Jan. 01, 2022	Mar. 15, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 20, 2019
Loss Contingencies [Line Items]
Charged operations								$ 229,744	$ 247,622
Aggregate purchase commitments								1,563,203
Compensation expense			$ 775,782
Subsequent Event [Member]
Loss Contingencies [Line Items]
Loss related to litigation settlement		$ 1,440,000
Loss contingency, damages sought, value	$ 144,000
Minimum [Member] | Subsequent Event [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value	$ 50,000
Master Services Agreement [Member]
Loss Contingencies [Line Items]
Monthly consulting fee				$ 20,000		$ 40,000
Commission rate						10%
Accounts payable due								180	80
Twenty Twenty Seventeen Know How License Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due								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
Royalty payments											$ 625,000
Tools Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due								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
Royalty payments											$ 700,000
Payments for royalties										$ 75,000
Trek Therapeutics [Member]
Loss Contingencies [Line Items]
Accounts payable due								$ 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								$ 90,000

SCHEDULE OF SEGMENT REPORTING (

SCHEDULE OF SEGMENT REPORTING (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 18	$ 286
Operating Expenses	28,530	27,494
(Loss) Income from Operations	(28,512)	(27,265)
Total Assets	1,798	4,110
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues	18	286
Operating Expenses	29,238	26,819
(Loss) Income from Operations	(29,265)	(26,590)
Total Assets	485	4,051
Viral Clear Pharmaceuticals Inc [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Expenses	(1,498)	672
(Loss) Income from Operations	1,498	(672)
Total Assets		49
BioSig AI Sciences Inc [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Expenses	745	3
(Loss) Income from Operations	(745)	(3)
Total Assets	$ 1,313	$ 10

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)						12 Months Ended
	Dec. 28, 2023	Nov. 02, 2023	Aug. 15, 2023	Jun. 26, 2023	Mar. 27, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 26, 2023	Nov. 04, 2022	Nov. 03, 2022
Related Party Transaction [Line Items]
Warrants to acquire						2,748,371
Exercise price						$ 5.31	$ 2.50	$ 7.85	$ 2.50	$ 14
Number of shares granted						195,710	142,800
Common stock issued for services			$ 190,920	$ 301,600		$ 7,617,000	$ 2,109,000
Common stock issued for services, shares				26,000
Exercise price						$ 10	$ 11.20
Fair value, vested						$ 1,445,915	$ 1,829,233
Restricted Stock Units (RSUs) [Member]
Related Party Transaction [Line Items]
Common stock issued for services	$ 426,780				$ 223,125
Common stock issued for services, shares	90,000				18,750
Executive Vice President [Member]
Related Party Transaction [Line Items]
Consulting fees		$ 12,500
Common stock issued for services	$ 426,780
Common stock issued for services, shares	60,000
Exercise price	$ 4.472
Fair value, vested	$ 222,422
Executive Vice President [Member] | Restricted Stock Units (RSUs) [Member]
Related Party Transaction [Line Items]
Number of shares granted	90,000
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties						$ 30,000	$ 120,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Sale of common stock under At-the-market offering, shares						23,289
Warrants to acquire						11,645
Exercise price						$ 7.963
Expiring date						Aug. 08, 2028
Investment						$ 200,000

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory rate on pre-tax book loss	26.90%	26.90%
Statutory rate on pre-tax book loss	0%	33.60%
Statutory rate on pre-tax book loss	(26.90%)	(60.50%)
Statutory rate on pre-tax book loss	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carry-forwards	$ 43,329,000	$ 36,977,000
Stock based compensation	9,680,000	9,291,000
Research and development costs	2,409,000	1,411,000
Valuation allowance	(55,418,000)	(47,679,000)
Net non-current deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 160,926,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	7,739,000
Deferred Tax Assets, Valuation Allowance	$ 55,418,000	$ 47,679,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Apr. 01, 2024

Mar. 15, 2024

Mar. 07, 2024

Mar. 01, 2024

Feb. 05, 2024

Jan. 12, 2024

Jan. 04, 2024

Dec. 28, 2023

Aug. 15, 2023

Jun. 26, 2023

Mar. 27, 2023

Feb. 28, 2024

Jan. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Mar. 12, 2024

Mar. 05, 2024

Jul. 26, 2023

Nov. 04, 2022

Nov. 03, 2022

Subsequent Event [Line Items]

Share price

$ 4.75

Stockholders equity

$ (3,018,000)

$ 313,000

Warrants to purchase shares

126,385

32,727

77,405

Exercise price of warrants

$ 5.31

$ 2.50

$ 7.85

$ 2.50

$ 14

Common stock issued for services, shares

26,000

Common stock issued for services

$ 190,920

$ 301,600

$ 7,617,000

$ 2,109,000

Grants

195,710

142,800

Installment term

6 years 8 months 12 days

6 years 10 months 24 days

Restricted Stock Units (RSUs) [Member]

Subsequent Event [Line Items]

Common stock issued for services, shares

90,000

18,750

Common stock issued for services

$ 426,780

$ 223,125

Investor [Member]

Subsequent Event [Line Items]

Warrants to purchase shares

2,206,367

369,393

Exercise price of warrants

$ 10.90

Subsequent Event [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 500,000

Debt instrument,interest rate

12%

Debt instrument, maturity date

Mar. 07, 2026

Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member]

Subsequent Event [Line Items]

Number of shares issued

41,667

250

1,250

Subsequent Event [Member] | Investor [Member]

Subsequent Event [Line Items]

Number of shares sold

260,720

Warrants to purchase shares

130,363

Purchase price of warrants

$ 3.989

Exercise price of warrants

$ 3.364

Gross proceeds

$ 1,040,000

Subsequent Event [Member] | Former Employees [Member]

Subsequent Event [Line Items]

Common stock issued for services, shares

76,744

Common stock issued for services

$ 64,879

Subsequent Event [Member] | Consultants [Member]

Subsequent Event [Line Items]

Common stock issued for services, shares

100,000

77,500

Common stock issued for services

$ 53,020

$ 227,150

Consulting fees

$ 16,667

Subsequent Event [Member] | Officers Employee and Key Consultants [Member]

Subsequent Event [Line Items]

Common stock issued for services, shares

1,600,000

Common stock issued for services

$ 1,093,810

Subsequent Event [Member] | Key Consultants [Member]

Subsequent Event [Line Items]

Common stock issued for services

$ 352,550

Grants

500,000

Installment term

1 year

Subsequent Event [Member] | Officers And Key Consultants [Member]

Subsequent Event [Line Items]

Consulting fees

$ 10,000

Subsequent Event [Member] | Employees [Member]

Subsequent Event [Line Items]

Grants

200,000

Installment term

1 year

Subsequent Event [Member] | Minimum [Member]

Subsequent Event [Line Items]

Share price

$ 1

Stockholders equity

$ 5,000,000

Marketable securities

$ 35,000,000