Table search / bioAffinity Technologies, Inc. / "Research and Development"

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SUMMARY OF STOCK-BASED COMPENSATION EXPENSE RECOGNIZED FOR STOCK OPTION AWARDS

	2024		2023		2024		2023
	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023

Research and development	$	30,605	$	10,304	$	87,832	$	32,193
General and administrative		155,082		74,941		667,762		482,120
Total stock-based compensation expense	$	185,687	$	85,245	$	755,594	$	514,313

27 Nov 24

5:17pm

S-1

BIAF bioAffinity Technologies, Inc.

IPO registration

SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE

	2023			2022
	December 31,
	2023			2022
Tax at federal statutory rate		-21.00	%		-21.00	%
Permanent differences		0.03	%		10.40	%
Research and development credits		0.83	%		2.20	%
Deferred balance true-up		16.07	%		0.00	%
Change in valuation allowance		-37.87	%		10.10	%
Effective income tax rate		0.00	%		0.00	%

27 Nov 24

5:17pm

S-1

BIAF bioAffinity Technologies, Inc.

IPO registration

	2023		2022

Net Revenue	$	2,532,499	$	4,803

Operating expenses:
Direct costs and expenses		1,740,884		467
Research and development		1,467,936		1,378,624
Clinical development		256,661		145,546
Selling, general and administrative		6,790,654		2,481,042
Depreciation and amortization		249,592		10,182

Total operating expenses		10,505,727		4,015,861

Loss from operations		(7,973,228)		(4,011,058)

Other income (expense):
Interest income		122,131		46,708
Interest expense		(37,125)		(2,532,640)
Other Income		3,325		—
Other Expense		(31,121)		—
Gain on extinguishment of debt		—		212,258
Fair value adjustments on convertible notes payable		—		(1,866,922)

Loss before income taxes		(7,916,018)		(8,151,654)

Income tax expense		(20,993)		(2,459)

Net loss	$	(7,937,011)	$	(8,154,113)

Net loss per common share, basic and diluted	$	(0.91)	$	(1.81)

Weighted average common shares outstanding		8,747,509		4,498,964

27 Nov 24

5:17pm

S-1

BIAF bioAffinity Technologies, Inc.

IPO registration

	Three Months Ended				Change in 2024
	September 30,				Versus 2023
	2024		2023		$		%
Operating expenses:
Direct costs and expenses	$	1,440,158	$	74,704	$	1,365,454		1,828	%
Research and development		274,497		330,376		(55,879)		(17	)%
Clinical development		93,705		‌106,422		(12,717)		(12	)%
Selling, general and administrative		2,364,592		2,023,917		340,675		17	%
Depreciation and amortization		151,298		57,569		93,729		163	%
Total operating expenses	$	4,324,250	$	2,592,988	$	1,731,262		67	%

27 Nov 24

5:17pm

S-1

BIAF bioAffinity Technologies, Inc.

IPO registration

	Year Ended				Change in 2023
	December 31,				Versus 2022
	2023		2022		$		%
Operating expenses:
Direct costs and expenses	$	1,740,884	$	467	$	1,740,417		372,680	%
Research and development		1,467,936		1,378,624		89,312		6	%
Clinical development		256,661		‌145,546		111,115		76	%
Selling, general and administrative		6,790,654		2,481,042		4,314,612		174	%
Depreciation and amortization		249,592		‌10,185		239,410		2,351	%
Total operating expenses	$	10,505,727	$	4,015,861	$	6,494,866		162	%

27 Nov 24

5:17pm

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IPO registration

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5:17pm

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IPO registration

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5:17pm

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IPO registration

27 Nov 24

5:17pm

10-Q

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Quarterly report

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4:34pm

10-Q

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Quarterly report

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Quarterly report

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10-Q

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Quarterly report

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4:34pm

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IPO registration

11 Sep 24

5:30pm

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IPO registration

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5:30pm

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IPO registration

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IPO registration

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IPO registration

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IPO registration

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IPO registration

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IPO registration

11 Sep 24

5:30pm

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Table search / bioAffinity Technologies, Inc. / "Research and Development"

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