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LEASE RECEIVABLES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
LEASE RECEIVABLES (Details Narrative) - USD ($)	Mar. 31, 2025	Dec. 31, 2022
Lease Receivables
Operating leases, rent expense		$ 4,333
Operating lease, term of contract		30 months
Operating lease, renewal term		1 year
Lessor sales type lease discount rate	2.00%

RELATED PARTY TRANSACTIONS	3 Months Ended
Mar. 31, 2025
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS Accounts payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related parties as of March 31, 2025 and December 31, 2024, was nil and $18,500, respectively. In January 2025 the Company issued 25,000 shares of its common stock to Mr. Groenewald, the Interim Chief Financial Officer, with an aggregate grant date fair value of $35,000. In March 2025 the Company issued 212,500 shares of its common stock to Mr. Amato, the Chief Executive Officer, for vested restricted stock units.

RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2025

RELATED PARTY TRANSACTIONS

NOTE 13 – RELATED PARTY TRANSACTIONS

Accounts payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related parties as of March 31, 2025 and December 31, 2024, was nil and $18,500, respectively.

In January 2025 the Company issued 25,000 shares of its common stock to Mr. Groenewald, the Interim Chief Financial Officer, with an aggregate grant date fair value of $35,000.

In March 2025 the Company issued 212,500 shares of its common stock to Mr. Amato, the Chief Executive Officer, for vested restricted stock units.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

3 Months Ended

Mar. 31, 2025

Equity [Abstract]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

NOTE 9 – OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

BioSig Technologies, Inc.

2023 Long-Term Incentive Plan

At March 31, 2025, there were 4,251,595 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.

The following table presents information related to stock options at March 31, 2025:

Options Outstanding					Options Exercisable
			Weighted
			Average		Exercisable
Exercise	Number of		Remaining Life		Number of
Price	Options		In Years		Options
$ Under 9.99		2,465,000		9.4		1,465,000
10.00-19.99		15,000		8.1		15,000
20.00-49.99		3,000		4.0		3,000
50.00-69.99		3,000		4.8		3,000
		2,486,000		9.4		1,486,000

A summary of the stock option activity and related information for the Plan for the three months ended March 31, 2025 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, 2025		2,515,200		$	0.96		9.6	$	-
Issued		-			-
Forfeited/expired		(29,200	)	$	17.34
Outstanding at March 31, 2025		2,486,000		$	0.77		9.4	$	367,440
Exercisable at March 31, 2025		1,486,000		$	0.99		9.4	$	214,340

The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the stock price of BioSig Technologies, Inc. of $0.60 as of March 31, 2025, which would have been received by the option holders had those option holders exercised their options as of that date.

The fair value of all options vesting during the three months ended March 31, 2025 and 2024 of $39,682 and $(2,682), respectively, was charged to current period operations. Unrecognized compensation expense of $384,444 at March 31, 2025 which the Company expects to recognize over a weighted average period of 1.46 years.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Warrants

The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at March 31, 2025:

SCHEDULE OF OUTSTANDING WARRANTS

Exercise		Number		Expiration
Price		Outstanding		Date
$	0.3000		271,881	November 2028
	0.9547		758,514	September 2028
	1.7800		1,570,683	May 2029
	2.3875		109,948	May 2029
	3.3640		130,363	July 2029
	3.5730		1,399,386	May 2025 – November 2028
	4.0660		25,000	November 2032
	4.4550		113,005	June 2028
	4.4660		48,980	November 2028
	4.6626		64,982	April 2029
	4.9252		56,307	March 2029
	4.9290		76,997	March 2029
	5.1358		116,045	July 2028
	7.1810		95,761	July 2028
	7.5020		9,846	July 2028
	7.9630		88,324	August 2028
	9.0000		21,709	June 2027
	9.5960		84,390	January 2029
	10.0992		19,118	August 2028
	10.2600		51,705	September 2028
	10.4678		84,296	September 2028
	11.3000		40,417	October 2028
	13.2800		96,198	November 2028
	14.0000		174,013	September 2025
	48.0000		12,500	July 2026
	61.6000		56,892	November 2027
			5,577,260

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

During the three months ended March 31, 2025, the Company issued warrants to purchase an aggregate of 758,514 shares of its common stock to investors at an exercise price of $0.9547 per share.

During the three months ended March 31, 2025, the Company issued 48,996 shares of its common stock upon cashless exercise of warrants to purchase an aggregate of 68,470 shares of common stock, pursuant to the formula set forth in such warrants.

A summary of the warrant activity for three months ended March 31, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

	Shares			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at January 1, 2025		4,899,716		$	4.88		3.5	$	405,018
Issued		758,514			0.95		3.4		-
Forfeited/expired		(12,500	)		48.00
Exercised		(68,470	)		0.30		-		-
Outstanding at March 31, 2025		5,577,260		$	4.31		3.3	$	81,836

Vested and expected to vest at March 31, 2025		5,577,260		$	4.31		3.3	$	81,836
Exercisable at March 31, 2025		4,818,746		$	4.84		3.2	$	81,836

The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the company’s stock price of $0.60 as of March 31, 2025, which would have been received by the warrant holders had those warrants holders exercised their options as of that date.

Restricted Stock Units

The following table summarizes the restricted stock activity for the three months ended March 31, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares issued as of January 1, 2025	1,385,839
Granted	1,573,542
Vested and issued	(1,798,551	)
Forfeited	-
Total	1,160,830
Comprised of:
Vested restricted shares as of March 31, 2025	-
Unvested restricted shares as of March 31, 2025	1,160,830

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

During the three months ended March 31, 2025, the Company granted an aggregate of 1,438,542 restricted stock units for shares of its commons stock to various key consultants and employees for services rendered valued at $1,962,741 that’s fully vested on the date of issuance.

During the three months ended March 31, 2025, the Company issued an aggregate of 135,000 restricted stock units for shares of its common stock for the settlement and extinguishment of accounts payable at a fair value of $188,865.

Stock based compensation expense related to restricted stock grants was $2,236,464 and $(80,047) for the three months ended March 31, 2025 and 2024, respectively. As of March 31, 2025, the stock-based compensation relating to restricted stock of $474,276 remains unamortized.

ViralClear Pharmaceuticals, Inc.

2019 Long-Term Incentive Plan

There are 2,915,071 shares remaining available for future issuance of awards under the terms of the ViralClear Plan.

Warrants (ViralClear)

A summary of the warrant activity for three months ended March 31, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

	Shares		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term
Outstanding at January 1, 2025		480,347	$	5.07		2.9
Forfeited/expired		-
Outstanding at March 31, 2025		480,347	$	5.07		2.6
Exercisable at March 31, 2025		480,347	$	5.07		2.6

The following table presents information related to warrants (ViralClear) at March 31, 2025:

SCHEDULE OF OUTSTANDING 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 three months ended March 31, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares outstanding at January 1, 2025:			678,679
Forfeited			-
Total restricted shares outstanding at March 31, 2025:			678,679

Comprised of:
Vested restricted shares as of March 31, 2025			678,679
Unvested restricted shares as of March 31, 2025			-
Total			678,679

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 March 31, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	1.00		130,500	June-July 2028

SUBSEQUENT EVENTS	3 Months Ended
Mar. 31, 2025
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS The Company has evaluated subsequent events from the balance sheet date through the date on which these unaudited condensed financial statements were issued. Other than as described in the notes above, the Company did not have any material subsequent events that impacted its unaudited condensed financial statements or disclosures. Equity transactions On April 1, 2025, the Company issued 4,167 shares of its common stock for vested restricted stock units. On April 24, 2025, the Company issued 2,750,000 shares of its common stock to consultants for services rendered, valued at $1,963,800, of which 1,000,000 shares were issued to settle the $493,800 liability accrued as of March 31, 2025. On April 24, 2025, the Company granted 426,725 shares of its common stock to employees, directors and key consultants under the Company’s 2023 Long Term Incentive Plan at a value of $358,449. On April 24, 2025, the Company granted an option to purchase 250,000 shares of its common stock to a key consultant. The option is fully vested as of the date of grant and exercisable at $0.84 per share for a period of ten years. On May 2, 2025, the Company issued 62,796 shares of its common stock upon cashless exercise of warrants to purchase 85,587 shares of common stock at an exercise price of $0.30 per share. On May 2, 2025, the Company received and cancelled 158,096 and 114,303 shares of its common stock from the Company’s former CEO, Kenneth Londoner and his entity, Endicott Management Partners LLC, respectively. Pursuant to an agreement entered into on April 25, 2025. On May 12, 2025, the Company granted 75,000 shares of its common stock in lieu of cash for services rendered to a key consultant under the Company’s 2023 Long Term Incentive Plan at a value of $163,500. ViralClear On May 2, 2025, ViralClear received and cancelled 93,750 shares of its common stock from the Company’s former CEO, Kenneth Londoner. Pursuant to an agreement entered into on April 25, 2025. Letter of Intent with Streamex On May 5, 2025, the Company entered into a Letter of Intent (“LOI”) proposing a merger transaction between the Company and Streamex Exchange Corporation (“Streamex”). The LOI summarizes the principal terms relating to a proposed merger or other business combination (the “Merger”), pursuant to which Streamex, a Vancouver, British Columbia, Canada corporation, will undertake a Merger with the Company, a Delaware corporation listed on The Nasdaq Stock Market (“Nasdaq”). Immediately after the Merger, the current stockholders of Streamex would own approximately 19.9% of the outstanding Common Stock of the Company and a number of shares of Convertible Preferred Stock (“Preferred Stock”), the terms of which are such that after taking into account the conversion of the Preferred Stock, the former stockholders of Streamex would own approximately 75% of the outstanding common stock of the Company, with the Company’s current shareholders owning the remaining equity of the Company. The consummation of the Merger is subject to completion of due diligence to all parties’ satisfaction, and the completion of definitive documentation to close these transactions that is mutually satisfactory to all parties, as well as any required regulatory or listing approval by the Securities and Exchange Commission and Nasdaq. Notice of Deficiency On April 11, 2025, the Company received a letter from the staff of Nasdaq (the “Staff”) indicating that, based upon the closing bid price of the Company’s common stock for the 30 consecutive business day period between February 27, 2025, through April 10, 2025, the Company did not meet the minimum bid price of $1.00 per share required for continued listing on Nasdaq pursuant to Nasdaq Listing Rule 5550(a)(2). The letter also indicated that the Company would be provided with a compliance period of 180 calendar days, or until October 8, 2025 (the “Compliance Period”), in which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A). In order to regain compliance with Nasdaq’s minimum bid price requirement, the Company’s common stock was required to maintain a minimum closing bid price of $1.00 for at least ten consecutive business days during the Compliance Period. Since then, the staff of Nasdaq has determined that for the last 10 consecutive business days, from April 30, 2025 to May 13, 2025, the closing bid price of the Company’s common stock has been at $1.00 per share or greater. Accordingly, the Company has regained compliance with Nasdaq Listing Rule 5550(a)(2) and this matter is now closed.

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 14 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date on which these unaudited condensed financial statements were issued. Other than as described in the notes above, the Company did not have any material subsequent events that impacted its unaudited condensed financial statements or disclosures.

Equity transactions

On April 1, 2025, the Company issued 4,167 shares of its common stock for vested restricted stock units.

On April 24, 2025, the Company issued 2,750,000 shares of its common stock to consultants for services rendered, valued at $1,963,800, of which 1,000,000 shares were issued to settle the $493,800 liability accrued as of March 31, 2025.

On April 24, 2025, the Company granted 426,725 shares of its common stock to employees, directors and key consultants under the Company’s 2023 Long Term Incentive Plan at a value of $358,449.

On April 24, 2025, the Company granted an option to purchase 250,000 shares of its common stock to a key consultant. The option is fully vested as of the date of grant and exercisable at $0.84 per share for a period of ten years.

On May 2, 2025, the Company issued 62,796 shares of its common stock upon cashless exercise of warrants to purchase 85,587 shares of common stock at an exercise price of $0.30 per share.

On May 2, 2025, the Company received and cancelled 158,096 and 114,303 shares of its common stock from the Company’s former CEO, Kenneth Londoner and his entity, Endicott Management Partners LLC, respectively. Pursuant to an agreement entered into on April 25, 2025.

On May 12, 2025, the Company granted 75,000 shares of its common stock in lieu of cash for services rendered to a key consultant under the Company’s 2023 Long Term Incentive Plan at a value of $163,500.

ViralClear

On May 2, 2025, ViralClear received and cancelled 93,750 shares of its common stock from the Company’s former CEO, Kenneth Londoner. Pursuant to an agreement entered into on April 25, 2025.

Letter of Intent with Streamex

On May 5, 2025, the Company entered into a Letter of Intent (“LOI”) proposing a merger transaction between the Company and Streamex Exchange Corporation (“Streamex”). The LOI summarizes the principal terms relating to a proposed merger or other business combination (the “Merger”), pursuant to which Streamex, a Vancouver, British Columbia, Canada corporation, will undertake a Merger with the Company, a Delaware corporation listed on The Nasdaq Stock Market (“Nasdaq”).

Immediately after the Merger, the current stockholders of Streamex would own approximately 19.9% of the outstanding Common Stock of the Company and a number of shares of Convertible Preferred Stock (“Preferred Stock”), the terms of which are such that after taking into account the conversion of the Preferred Stock, the former stockholders of Streamex would own approximately 75% of the outstanding common stock of the Company, with the Company’s current shareholders owning the remaining equity of the Company.

The consummation of the Merger is subject to completion of due diligence to all parties’ satisfaction, and the completion of definitive documentation to close these transactions that is mutually satisfactory to all parties, as well as any required regulatory or listing approval by the Securities and Exchange Commission and Nasdaq.

Notice of Deficiency

On April 11, 2025, the Company received a letter from the staff of Nasdaq (the “Staff”) indicating that, based upon the closing bid price of the Company’s common stock for the 30 consecutive business day period between February 27, 2025, through April 10, 2025, the Company did not meet the minimum bid price of $1.00 per share required for continued listing on Nasdaq pursuant to Nasdaq Listing Rule 5550(a)(2). The letter also indicated that the Company would be provided with a compliance period of 180 calendar days, or until October 8, 2025 (the “Compliance Period”), in which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A). In order to regain compliance with Nasdaq’s minimum bid price requirement, the Company’s common stock was required to maintain a minimum closing bid price of $1.00 for at least ten consecutive business days during the Compliance Period. Since then, the staff of Nasdaq has determined that for the last 10 consecutive business days, from April 30, 2025 to May 13, 2025, the closing bid price of the Company’s common stock has been at $1.00 per share or greater. Accordingly, the Company has regained compliance with Nasdaq Listing Rule 5550(a)(2) and this matter is now closed.

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2025	$ 17
Net income (loss) attributable to non-controlling interest	12	$ (13)
Balance, March 31, 2025	29
ViralClear Pharmaceuticals, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2025	(171)
Net income (loss) attributable to non-controlling interest	(0)	(13)
Balance, March 31, 2025	(171)
BioSig AI Sciences, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2025	188
Net income (loss) attributable to non-controlling interest	12	$ (0)
Balance, March 31, 2025	$ 200

- Definition

Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.

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-Paragraph 1B
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+ Details

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		15 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Mar. 31, 2025	Dec. 31, 2024
Product Information [Line Items]
Allowance for doubtful accounts	$ 0		$ 0	$ 0
Bad debt expenses	0	$ 0
FDIC limits	3,480,000		$ 3,480,000
Amortization	$ 4,752	$ 4,752
ViralClear Pharmaceuticals, Inc. [Member]
Product Information [Line Items]
Subsidiary, ownership percentage, noncontrolling owner	30.92%		30.92%	30.92%
BioSig AI Sciences, Inc. [Member]
Product Information [Line Items]
Subsidiary, ownership percentage, noncontrolling owner	15.52%		15.52%	15.52%
ViralClear Pharmaceuticals, Inc. [Member]
Product Information [Line Items]
Non-controlling interest rate	69.08%		69.08%	69.08%
BioSig AI Sciences, Inc. [Member]
Product Information [Line Items]
Non-controlling interest rate	84.48%		84.48%	84.48%
Patents [Member]
Product Information [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years		20 years
Minimum [Member]
Product Information [Line Items]
Estimated useful lives	3 years		3 years
Maximum [Member]
Product Information [Line Items]
Estimated useful lives	5 years		5 years
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk, percentage		100.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Product Information [Line Items]
Concentration risk, percentage	43.60%	43.60%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Product Information [Line Items]
Concentration risk, percentage	39.90%	39.90%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Three [Member]
Product Information [Line Items]
Concentration risk, percentage	12.00%		12.00%

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Accrued accounting and legal	$ 218	$ 391
Accrued reimbursements and travel		7
Accrued consulting	105	171
Accrued research and development expenses	158	351
Accrued marketing	10	13
Accrued office and other	333	439
Accrued settlement expenses	494	494
Accrued payroll	189	186
Accounts payable and accrued expenses	$ 1,507	$ 2,052

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2025

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE

Accounts payable and accrued expenses at March 31, 2025 and December 31, 2024 consist of the following:

	March 31, 2025 (000’s)		December 31, 2024 (000’s)
Accrued accounting and legal	$	218	$	391
Accrued reimbursements and travel		-		7
Accrued consulting		105		171
Accrued research and development expenses		158		351
Accrued marketing		10		13
Accrued office and other		333		439
Accrued settlement expenses		494		494
Accrued payroll		189		186
	$	1,507	$	2,052

RIGHT TO USE ASSETS AND LEASE LIABILITY

3 Months Ended

Mar. 31, 2025

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 March 31, 2025 and December 31, 2024, the Company had one lease outstanding with payments of $15,130 per month, expiring on July 31, 2025.

Right to use assets is summarized below:

SCHEDULE OF RIGHT TO USE ASSETS

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Right to use asset	$	502		$	502
Less accumulated amortization		(447	)		(406	)
Right to use assets, net	$	55		$	96

During the three months ended March 31, 2025 and 2024, the Company recorded $49,035 and $91,889 as lease expense to current period operations, respectively.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Lease liability is summarized below:

SCHEDULE OF LEASE LIABILITY

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Total lease liability	$	60		$	102
Less: short term portion		(60	)		(102	)
Long term portion	$	-		$	-

Maturity analysis under these lease agreements are as follows (000’s):


Year ended December 31, 2025		61
Total		61
Less: Present value discount		(1	)
Lease liability	$	60

STOCKHOLDER EQUITY (Details Narrative) - USD ($)					3 Months Ended
STOCKHOLDER EQUITY (Details Narrative) - USD ($)	Mar. 05, 2025	Dec. 18, 2024	Jan. 31, 2024	Jan. 12, 2024	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
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
Common Stock, Shares, Outstanding					24,248,315		17,239,096
Reverse stock split			1-for-10 reverse stock split
Stock Issued During Period, Value, Issued for Services					$ 1,962,000	$ 1,251,000
Stock issued during period, shares, new issues					3,882,000
Purchase Agreement [Member]
Class of Stock [Line Items]
Exercise price, warrants	$ 0.95474
Stock issued during period, shares, new issues	758,514
Shares issued, price per share	$ 1.07974
Proceeds from issuance or sale of equity	$ 818,998
Purchase Agreement [Member] \| Maximum [Member]
Class of Stock [Line Items]
Class of warrant or rights granted	758,514
Sales Agreement [Member] \| H. C Wainwright And Co L L C [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues		8,500,000
Market Offering Agreement [Member]
Class of Stock [Line Items]
Sale of stock, consideration received on transaction					$ 136,643
Stock issued during period, shares, new issues					4,403,166
Market Offering Agreement [Member] \| Maximum [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues					$ 4,019,063
Market Offering Agreement [Member] \| Minimum [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues					$ 3,882,420
Investor [Member]
Class of Stock [Line Items]
Common stock, par value		$ 0.001
Sale of Stock, Number of Shares Issued in Transaction				260,720
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				130,363
Purchase price of warrants				$ 3.989
Exercise price, warrants				$ 3.364
Sale of stock, consideration received on transaction				$ 1,040,000
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of shares issued					225,001	1,500
Number of shares exercised					48,996
Number of shares exercised					68,470
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					200		200
Preferred stock, shares outstanding					0		0
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					600		600
Preferred stock, shares outstanding					0		0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					4,200		4,200
Preferred stock, shares outstanding					105		105
Preferred stock, shares issued					105		105
Dividends payable					$ 112,373		$ 110,042
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					1,400		1,400
Preferred stock, shares outstanding					0		0
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					1,000		1,000
Preferred stock, shares outstanding					0		0
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					200,000		200,000
Preferred stock, shares outstanding					0		0
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services					1,438,542	1,862,744
Stock Issued During Period, Value, Issued for Services					$ 1,962,741	$ 1,250,595
Common Stock [Member] \| Consultant [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services						75,000
Stock Issued During Period, Value, Issued for Services						$ 123,500

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Total	$ 1,036	$ 1,036
Less accumulated depreciation	(968)	(951)
Property and equipment, net	68	85
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	531	531
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total	109	109
Testing/Demo equipment [Member]
Property, Plant and Equipment [Line Items]
Total	312	312
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	$ 84	$ 84

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 3,727		$ 142
Working capital deficit	2,310
Net cash in operating activities	$ 1,115	$ 1,314

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References + Details

Cover - $ / shares	3 Months Ended
Cover - $ / shares	Mar. 31, 2025	May 16, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2025
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
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	12424 Wilshire Blvd Suite 745
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90025
City Area Code	(203)
Local Phone Number	409-5444
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	BSGM
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		27,294,604
Entity Listing, Par Value Per Share	$ 0.001

SCHEDULE OF RIGHT TO USE ASSETS (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Right to use asset	$ 502	$ 502
Less accumulated amortization	(447)	(406)
Right to use assets, net	$ 55	$ 96

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2025

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 unaudited condensed consolidated financial statements follows.

Principals of consolidation

The accompanying unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear Pharmaceuticals, Inc., and wholly owned subsidiary, BioSig AI Sciences, 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 Company prepares its unaudited condensed consolidated financial statements in conformity with U.S. GAAP which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those 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 upgrade rentals in connection with the system.

The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases (“ASC 842”) for lease components and ASC 606, Revenue from Contracts with Customers (“ASC 606”) for non-lease components. For medical device sales, the Company recognizes revenue under ASC 606.

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.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

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 had one customer which accounts for 100% of our revenue in the three months ended March 31, 2024.

At March 31, 2025 and December 31, 2024, the Company had three customers representing 43.6%, 39.9% and 12% of the outstanding accounts receivable.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Allowance for Credit losses

The Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for credit losses 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 credit losses was $0 at March 31, 2025 and December 31, 2024. The Company believes that its reserve is adequate, however results may differ in future periods. For the three months ended March 31, 2025 and 2024, bad debt expense totaled $0.

Concentrations of Credit Risk

Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash. 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 March 31, 2025 and December 31, 2024, deposits in excess of FDIC limits were $3.48 million and nil, respectively.

Fair Value of Financial Instruments

Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash, accounts payable and accrued liabilities as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed.

The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Prepaid Expenses and Vendor Deposits

Prepaid expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments.

Leases (lessee)

The Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s consolidated balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term.

The lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently have residual value guarantees or restrictive covenants in its leases.

Leases (lessor)

The Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance sheet.

Property and Equipment

Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Leasehold improvements are depreciated over the related expected lease term. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

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. See Note 4 – Property and Equipment for further details related to impairment.

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 expenses 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.

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 March 31, 2025 and 2024 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:

	March 31, 2025		March 31, 2024
Series C convertible preferred stock		564,234		376,170
Options to purchase common stock		2,486,000		543,479
Warrants to purchase common stock		5,577,260		2,878,734
Restricted stock units to acquire common stock		1,160,830		605,000
Totals		9,788,324		4,403,383

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.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Patents, Net

The Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration (“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser of the legal patent term or the estimated life of the product of 20 years. During the three months ended March 31, 2025 and 2024, the Company recorded amortization of $4,752 to current period operations.

Segment Information

Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses, and expenses by functional classification, using this information to make decisions on a company-wide basis. The Company views its operations and manages its business in one operating segment. See Note 12 – Segment Reporting for more details.

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 stockholders on the face of the unaudited condensed consolidated statements of operations. The Company’s equity interest in ViralClear and BioSig AI is 69.08% and 84.48%; and the non-controlling stockholders’ interest is 30.92% and 15.52%, respectively as of March 31, 2025 and December 31, 2024. This is reflected in the consolidated statements of changes in equity.

Warrants

The Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480, Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of the warrant agreement.

Recent Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, which requires disaggregated information about our effective tax rate reconciliation as well as information on income taxes paid. The guidance will first be effective in our annual disclosures for the year ending December 31, 2025, and should be applied on a prospective basis with the option to apply retrospectively. Early adoption is permitted. The Company is in the process of assessing the impact of ASU 2023-09 on our disclosures.

In November 2024, the FASB issued ASU 2024-03, “Disaggregation of Income Statement Expenses” (“ASU 2024-03”). ASU 2024-03 requires disclosure of the nature of expenses included in the income statement in response to longstanding requests from investors for more information about an entity’s expenses. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement and disclosures about selling expenses. ASU 2024-03 will be effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating ASU 2024-03 and does not expect it to have a material effect on the Company’s consolidated financial statements.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

SCHEDULE OF EXERCISE PRICE OF STOCK OPTIONS (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2025	Dec. 31, 2024
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options Outstanding	2,486,000	2,515,200
Number of Options Outstanding Weighted Average Remaining Life	9 years 4 months 24 days
Number of Options Outstanding Options Exercisable	1,486,000
Options Under 9.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 9.99
Number of Options Outstanding	2,465,000
Number of Options Outstanding Weighted Average Remaining Life	9 years 4 months 24 days
Number of Options Outstanding Options Exercisable	1,465,000
Options 10.00 To 19.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 10.00
Number of Options Outstanding	15,000
Number of Options Outstanding Weighted Average Remaining Life	8 years 1 month 6 days
Number of Options Outstanding Options Exercisable	15,000
Options Outstanding, Exercise Price	$ 19.99
Options 20.00 To 49.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 20.00
Number of Options Outstanding	3,000
Number of Options Outstanding Weighted Average Remaining Life	4 years
Number of Options Outstanding Options Exercisable	3,000
Options Outstanding, Exercise Price	$ 49.99
Options 50.00 To 69.99 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 50.00
Number of Options Outstanding	3,000
Number of Options Outstanding Weighted Average Remaining Life	4 years 9 months 18 days
Number of Options Outstanding Options Exercisable	3,000
Options Outstanding, Exercise Price		$ 69.99

SUBSEQUENT EVENTS (Details Narrative) - USD ($)						3 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 12, 2025	May 02, 2025	Apr. 24, 2025	Apr. 01, 2025	Mar. 05, 2025	Mar. 31, 2025	Mar. 31, 2024	Oct. 08, 2025	May 13, 2025	May 05, 2025	May 04, 2025	Apr. 11, 2025
Common stock issued for services						$ 1,962,000	$ 1,251,000
Shares issued						1,000,000
Number of shares granted
Number of shares granted value						$ 3,882,000
Share price						$ 0.60
Streamex Exchange Corporation [Member]
Equity method investment, ownership percentage										75.00%	19.90%
Common Stock [Member]
Sale of common stock under-at-the market offering, net of transaction costs, shares						4,403,166
Common stock issued for services, shares						1,438,542	1,862,744
Common stock issued for services						$ 2,000	$ 2,000
Number of shares granted value						$ 4,000
Shares issued for cashless exercise of warrants						48,996
Settlement Agreement [Member]
Liability accrued						$ 493,800
Purchase Agreement [Member]
Sale of common stock under-at-the market offering, net of transaction costs, shares					758,514
Exercise price, warrants					$ 0.95474
Subsequent Event [Member]
Class of warrant or rights granted		85,587
Subsequent Event [Member] \| Minimum [Member]
Share price								$ 1.00	$ 1.00			$ 1.00
Subsequent Event [Member] \| Endicott Management Partners LLC. [Member]
Shares Issued, Shares, Share-Based Payment Arrangement, Forfeited		114,303
Subsequent Event [Member] \| Chief Executive Officer [Member]
Shares Issued, Shares, Share-Based Payment Arrangement, Forfeited		158,096
Subsequent Event [Member] \| Chief Executive Officer [Member] \| Viral Clear[Member]
Sale of common stock under-at-the market offering, net of transaction costs, shares		93,750
Subsequent Event [Member] \| Common Stock [Member]
Shares issued for cashless exercise of warrants		62,796
Subsequent Event [Member] \| Purchase Agreement [Member]
Exercise price, warrants		$ 0.30
Subsequent Event [Member] \| Consultants [Member]
Common stock issued for services, shares			2,750,000
Common stock issued for services			$ 1,963,800
Number of shares granted			250,000
Share price			$ 0.84
Subsequent Event [Member] \| Consultants [Member] \| 2023 Long-Term Incentive Plan [Member]
Number of shares granted	75,000		426,725
Number of shares granted value	$ 163,500		$ 358,449
Subsequent Event [Member] \| Restricted Stock Units (RSUs) [Member]
Sale of common stock under-at-the market offering, net of transaction costs, shares				4,167

SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT REPORTING

Information concerning the operations of the Company’s reportable segments is as follows:

SCHEDULE OF SEGMENT REPORTING

	2025			2024
	For The Three Months Ended
	March 31,
	2025			2024
	(000’s)			(000’s)

Revenues	$	-		$	14
Less Segment expenses:
Research and development		6			296
Research and development - stock-based compensation expenses		-			(58	)
General and administrative		883			1,763
General and administrative - stock-based compensation expenses		2,074			1,119
Impairment of long term assets		-			253
Depreciation and amortization		21			78
Total operating and segment expense		2,984			3,451
Plus:
Interest income (expense)		-			(3	)
Gain on settlement and extinguishment of debt		199			-
Other income (expense)		(15	)		25
Total other income (expense)		184			22
Segment Net Loss	$	(2,800	)	$	(3,415	)
Non-controlling interest		(12	)		13
Net loss attributable to BioSig Technologies, Inc.	$	(2,812	)	$	(3,402	)

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Mar. 31, 2025	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Impairment of long lived assets		$ 253,411
Depreciation expenses	$ 17,705	$ 73,376

SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Year ended December 31, 2025	$ 61
Total	61
Less: Present value discount	(1)
Lease liability	$ 60	$ 102

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Oct. 18, 2024	Dec. 31, 2020	Dec. 31, 2019	Oct. 08, 2025	May 13, 2025	Apr. 11, 2025	Mar. 31, 2025	Dec. 31, 2024
Auction Market Preferred Securities, Stock Series, Liquidation Value	$ 35.0
Stockholders' Equity, Other	$ 2.5
Share price							$ 0.60
Minimum [Member] \| Subsequent Event [Member]
Share price				$ 1.00	$ 1.00	$ 1.00
BioSig AI Sciences, Inc. [Member]
Equity method investment, ownership percentage							84.50%	84.50%
Viral Clear[Member]
Sale of stock, shares		1,965,240	1,965,240
Sale of stock, value		$ 15.6	$ 15.6
Shares issued for acquisition		894,869	894,869
Ownership percentage		69.08%	69.08%

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
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	24,248,315	17,239,096
Common stock, shares outstanding	24,248,315	17,239,096
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
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, shares authorized	600	600
Preferred stock, shares outstanding	0	0
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
Preferred stock, shares outstanding	0	0
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares outstanding	0	0
Series F Preferred Stock [Member]
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares outstanding	0	0
Related Party [Member]
Accounts payable and accrued expenses, related parties	$ 0	$ 19

NON-CONTROLLING INTEREST (Details Narrative)	Mar. 31, 2025	Dec. 31, 2024
ViralClear Pharmaceuticals, Inc. [Member]
Majority interest	69.08%	69.08%
BioSig AI Sciences, Inc. [Member]
Majority interest	84.50%	84.50%

LEASE RECEIVABLES

3 Months Ended

Mar. 31, 2025

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 per month each. The term of the leases is for 30 months with an option provided to extend for an additional one year. The leases also have an option to purchase at the end of the lease at the fair market value.

The Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception. The discount rate utilized was the contract explicit rate of 2% per annum.

A reconciliation of lease receivables with customers for the three months ended March 31, 2025 and 2024 are presented below:

Three months ended March 31, 2025:

	Balance at December 31, 2024 (000’s)			Recognized in Revenue (000’s)			Invoiced to Customer (000’s)		Interest Earned (000’s)		Unguaranteed Residual Assets (000’s)		Balance at March 31, 2025 (000’s)
Contract asset	$	17		$	(17	)	$	-	$	-	$	-	$	-
Less current portion		(13	)		13			-		-		-		-
Noncurrent portion	$	4		$	(4	)	$	-		-	$	-	$	-

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Three months ended March 31, 2024:

	Balance at December 31, 2023 (000’s)			Recognized in Revenue (000’s)		Invoiced to Customer (000’s)			Interest Earned (000’s)		Unguaranteed Residual Assets (000’s)			Balance at March 31, 2024 (000’s)
Contract asset	$	120		$	-	$	(30	)	$	-	$	4		$	94
Less current portion		(103	)		-		(15	)		-		(2	)		(90	)
Noncurrent portion	$	17		$	-	$	(15	)		-	$	2		$	4

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Outstanding shares	2,515,200
Weighted Average Exercise Price Outstanding	$ 0.96
Weighted-Average Remaining Contractual Term	9 years 4 months 24 days	9 years 7 months 6 days
Outstanding Aggregate Intrinsic Value
Issued
Weighted Average Exercise Price Issued
Forfeited/expired	(29,200)
Weighted Average Exercise Price Forfeited/expired	$ 17.34		$ 48.00
Outstanding shares	2,486,000	2,515,200
Weighted Average Exercise Price Outstanding	$ 0.77	$ 0.96
Outstanding Aggregate Intrinsic Value	$ 367,440
Outstanding shares Exercisable	1,486,000
Weighted Average Exercise Price Exercisable	$ 0.99
Weighted-Average Remaining Contractual Term	9 years 4 months 24 days
Outstanding Exercisable Aggregate Intrinsic Value	$ 214,340

SCHEDULE OF NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ 75	$ (44)
Average Non-Controlling interest percentage of profit/losses	16.00%	30.00%
Net loss attributable to non-controlling interest	$ 12	$ (13)
ViralClear Pharmaceuticals, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ (0)	$ (41)
Average Non-Controlling interest percentage of profit/losses	31.00%	31.00%
Net loss attributable to non-controlling interest	$ (0)	$ (13)
BioSig AI Sciences, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ 75	$ (3)
Average Non-Controlling interest percentage of profit/losses	16.00%	(0.00%)
Net loss attributable to non-controlling interest	$ 12	$ (0)

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF ANTI-DILUTIVE 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:

	March 31, 2025		March 31, 2024
Series C convertible preferred stock		564,234		376,170
Options to purchase common stock		2,486,000		543,479
Warrants to purchase common stock		5,577,260		2,878,734
Restricted stock units to acquire common stock		1,160,830		605,000
Totals		9,788,324		4,403,383

Condensed Consolidated Statement of Changes in Equity (Deficit) (Unaudited) - USD ($)
$ in Thousands

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Noncontrolling Interest [Member]

Total

Balance at Dec. 31, 2023

$ 9

$ 241,988

$ (245,015)

$ 26

$ (2,992)

Balance, shares at Dec. 31, 2023

9,040,043

Common stock issued for services

$ 2

1,249

1,251

Common stock issued for services, shares

1,862,744

Stock based compensation

^[1]

(190)

Stock based compensation, shares

1,500

Preferred stock dividend

(2)

Net income (loss)

(3,402)

(13)

(3,415)

Sale of common stock and warrants

^[1]

1,040

Sale of common stock and warrants, shares

260,720

Accretion of deemed preferred stock dividend

133

Deemed preferred stock dividend

(133)

Balance at Mar. 31, 2024

$ 11

244,085

(248,417)

(4,308)

Balance, shares at Mar. 31, 2024

11,165,007

Balance at Dec. 31, 2024

$ 17

253,784

(255,345)

(1,527)

Balance, shares at Dec. 31, 2024

17,239,096

Common stock issued for services

$ 2

1,960

1,962

Common stock issued for services, shares

1,438,542

Exercise of warrants

^[1]

Exercise of warrants, shares

48,996

Stock based compensation

^[1]

112

Stock based compensation, shares

225,001

Sale of common stock under-at-the market offering, net of transaction costs

$ 4

3,878

3,882

Sale of common stock under-at-the market offering, net of transaction costs, shares

4,403,166

Sale of common stock and warrants

$ 1

817

818

Sale of common stock and warrants, shares

758,514

Stock issued as extinguishment of debt

^[1]

189

Stock issued as extinguishment of debt, shares

135,000

Preferred stock dividend

(2)

Net income (loss)

(2,812)

(2,800)

Balance at Mar. 31, 2025

$ 24

$ 260,738

$ (258,157)

$ 29

$ 2,634

Balance, shares at Mar. 31, 2025

24,248,315

[1]	- less than $1

SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Sale Leaseback Transaction [Line Items]
Balance	$ 17	$ 120
Recognized in Revenue	(17)
Invoiced to Customer		(30)
Interest Earned
Unguaranteed Residual Assets		(4)
Balance		94
Recognized in Revenue	17
Unguaranteed Residual Assets		4
Contract Assets Current [Member]
Sale Leaseback Transaction [Line Items]
Balance	13	103
Recognized in Revenue	(13)
Invoiced to Customer		(15)
Interest Earned
Unguaranteed Residual Assets		(2)
Balance		90
Recognized in Revenue	13
Unguaranteed Residual Assets		2
Contract Assets Noncurrent [Member]
Sale Leaseback Transaction [Line Items]
Balance	4	17
Recognized in Revenue	(4)
Invoiced to Customer		(15)
Interest Earned
Unguaranteed Residual Assets		(2)
Balance		4
Recognized in Revenue	4
Unguaranteed Residual Assets		$ 2

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)

3 Months Ended

Mar. 31, 2025

Right To Use Assets And Lease Liability

SCHEDULE OF RIGHT TO USE ASSETS

Right to use assets is summarized below:

SCHEDULE OF RIGHT TO USE ASSETS

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Right to use asset	$	502		$	502
Less accumulated amortization		(447	)		(406	)
Right to use assets, net	$	55		$	96

SCHEDULE OF LEASE LIABILITY

Lease liability is summarized below:

SCHEDULE OF LEASE LIABILITY

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Total lease liability	$	60		$	102
Less: short term portion		(60	)		(102	)
Long term portion	$	-		$	-

SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS

Maturity analysis under these lease agreements are as follows (000’s):


Year ended December 31, 2025		61
Total		61
Less: Present value discount		(1	)
Lease liability	$	60

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended	12 Months Ended
	Feb. 28, 2025	Feb. 22, 2024	Mar. 15, 2017	Jun. 30, 2021	Mar. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Nov. 20, 2019
Loss Contingencies [Line Items]
Common stock, par value					$ 0.001	$ 0.001
Gain (Loss) from Litigation Settlement		$ 1,440,000
2017 Know-How License Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due							$ 4
2017 Know-How License Agreement [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Royalty percentage of net sales			1.00%
2017 Know-How License Agreement [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Royalty percentage of net sales			2.00%
E P 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
Commitment amount								100,000
Payments for royalties				$ 75,000
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]
Royalty percentage of net sales					6.00%
Accounts payable due					$ 0	0
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
Subscription Agreement [Member]
Loss Contingencies [Line Items]
Commitment amount	$ 5,000,000.0
Common stock, par value	$ 0.001
Sale of common stock under-at-the market offering, net of transaction costs, shares	10,000,000
Investor purchase of shares percentage description	The maximum number of shares of Common Stock that the Company may require the Investor to purchase in any Advance is an number equal to 66.667% of the average daily volume of the Common Stock on the Nasdaq Stock Market during the five consecutive trading days immediately preceding the date of the Advance Notice; provided that notwithstanding the foregoing limitation, in any period of 30 consecutive days, the total number of Advance Shares that the Company may sell to the Investor may be up to 0.5% of the quotient of the number of shares of Common Stock outstanding on the date of the Advance divided by the Market Price determined for such Advance.
Purchase of common stock up to the commitment amount	108,542
Investments	$ 100,000
Advanced to the investor	$ 10,000
Settlement Agreement [Member]
Loss Contingencies [Line Items]
Monthly consulting fee					$ 493,800	$ 493,800

PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment as of March 31, 2025 and December 31, 2024 is summarized as follows:

SCHEDULE OF PROPERTY AND EQUIPMENT

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Computer equipment	$	531		$	531
Furniture and fixtures		109			109
Testing/Demo equipment		312			312
Leasehold improvements		84			84
Total		1,036			1,036
Less accumulated depreciation		(968	)		(951	)
Property and equipment, net	$	68		$	85

As of March 31, 2025, the Company determined that no events or changes in circumstances existed that would indicate any impairment of its long-lived assets. During the three months ended March 31, 2024, the Company re-assessed it carrying amounts of certain property and equipment due to reduced manufacturing of its commercial products and determined that these carrying amounts exceeded the estimated undiscounted future cash flows. Accordingly, the Company recorded a $0 and $253,411 impairment charge to current operations during the three months ended March 31, 2025 and 2024, respectively.

Depreciation expenses were $17,705 and $73,376 for the three months ended March 31, 2025 and 2024, respectively.

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)

3 Months Ended

Mar. 31, 2025

SCHEDULE OF EXERCISE PRICE OF STOCK OPTIONS

The following table presents information related to stock options at March 31, 2025:

Options Outstanding					Options Exercisable
			Weighted
			Average		Exercisable
Exercise	Number of		Remaining Life		Number of
Price	Options		In Years		Options
$ Under 9.99		2,465,000		9.4		1,465,000
10.00-19.99		15,000		8.1		15,000
20.00-49.99		3,000		4.0		3,000
50.00-69.99		3,000		4.8		3,000
		2,486,000		9.4		1,486,000

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of the stock option activity and related information for the Plan for the three months ended March 31, 2025 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, 2025		2,515,200		$	0.96		9.6	$	-
Issued		-			-
Forfeited/expired		(29,200	)	$	17.34
Outstanding at March 31, 2025		2,486,000		$	0.77		9.4	$	367,440
Exercisable at March 31, 2025		1,486,000		$	0.99		9.4	$	214,340

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 March 31, 2025:

SCHEDULE OF OUTSTANDING WARRANTS

Exercise		Number		Expiration
Price		Outstanding		Date
$	0.3000		271,881	November 2028
	0.9547		758,514	September 2028
	1.7800		1,570,683	May 2029
	2.3875		109,948	May 2029
	3.3640		130,363	July 2029
	3.5730		1,399,386	May 2025 – November 2028
	4.0660		25,000	November 2032
	4.4550		113,005	June 2028
	4.4660		48,980	November 2028
	4.6626		64,982	April 2029
	4.9252		56,307	March 2029
	4.9290		76,997	March 2029
	5.1358		116,045	July 2028
	7.1810		95,761	July 2028
	7.5020		9,846	July 2028
	7.9630		88,324	August 2028
	9.0000		21,709	June 2027
	9.5960		84,390	January 2029
	10.0992		19,118	August 2028
	10.2600		51,705	September 2028
	10.4678		84,296	September 2028
	11.3000		40,417	October 2028
	13.2800		96,198	November 2028
	14.0000		174,013	September 2025
	48.0000		12,500	July 2026
	61.6000		56,892	November 2027
			5,577,260

SCHEDULE OF WARRANT ACTIVITY

A summary of the warrant activity for three months ended March 31, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

	Shares			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at January 1, 2025		4,899,716		$	4.88		3.5	$	405,018
Issued		758,514			0.95		3.4		-
Forfeited/expired		(12,500	)		48.00
Exercised		(68,470	)		0.30		-		-
Outstanding at March 31, 2025		5,577,260		$	4.31		3.3	$	81,836

Vested and expected to vest at March 31, 2025		5,577,260		$	4.31		3.3	$	81,836
Exercisable at March 31, 2025		4,818,746		$	4.84		3.2	$	81,836

SCHEDULE OF RESTRICTED STOCK ACTIVITY

The following table summarizes the restricted stock activity for the three months ended March 31, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares issued as of January 1, 2025	1,385,839
Granted	1,573,542
Vested and issued	(1,798,551	)
Forfeited	-
Total	1,160,830
Comprised of:
Vested restricted shares as of March 31, 2025	-
Unvested restricted shares as of March 31, 2025	1,160,830

BioSig AI Sciences, Inc. [Member]

SCHEDULE OF INFORMATION RELATED TO WARRANTS

The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at March 31, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	1.00		130,500	June-July 2028

ViralClear Pharmaceuticals, Inc. [Member]

SCHEDULE OF INFORMATION RELATED TO WARRANTS

The following table presents information related to warrants (ViralClear) at March 31, 2025:

SCHEDULE OF OUTSTANDING WARRANTS

Exercise		Number		Expiration
Price		Outstanding		Date
$	5.00		473,772	November 2027
	10.00		6,575	May 2025
			480,347

SCHEDULE OF WARRANT ACTIVITY

A summary of the warrant activity for three months ended March 31, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

	Shares		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term
Outstanding at January 1, 2025		480,347	$	5.07		2.9
Forfeited/expired		-
Outstanding at March 31, 2025		480,347	$	5.07		2.6
Exercisable at March 31, 2025		480,347	$	5.07		2.6

SCHEDULE OF RESTRICTED STOCK ACTIVITY

The following table summarizes the restricted stock activity for the three months ended March 31, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares outstanding at January 1, 2025:			678,679
Forfeited			-
Total restricted shares outstanding at March 31, 2025:			678,679

Comprised of:
Vested restricted shares as of March 31, 2025			678,679
Unvested restricted shares as of March 31, 2025			-
Total			678,679

LEASE RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2025

Lease Receivables

SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS

A reconciliation of lease receivables with customers for the three months ended March 31, 2025 and 2024 are presented below:

Three months ended March 31, 2025:

	Balance at December 31, 2024 (000’s)			Recognized in Revenue (000’s)			Invoiced to Customer (000’s)		Interest Earned (000’s)		Unguaranteed Residual Assets (000’s)		Balance at March 31, 2025 (000’s)
Contract asset	$	17		$	(17	)	$	-	$	-	$	-	$	-
Less current portion		(13	)		13			-		-		-		-
Noncurrent portion	$	4		$	(4	)	$	-		-	$	-	$	-

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Three months ended March 31, 2024:

	Balance at December 31, 2023 (000’s)			Recognized in Revenue (000’s)		Invoiced to Customer (000’s)			Interest Earned (000’s)		Unguaranteed Residual Assets (000’s)			Balance at March 31, 2024 (000’s)
Contract asset	$	120		$	-	$	(30	)	$	-	$	4		$	94
Less current portion		(103	)		-		(15	)		-		(2	)		(90	)
Noncurrent portion	$	17		$	-	$	(15	)		-	$	2		$	4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2025

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at March 31, 2025 and December 31, 2024 consist of the following:

	March 31, 2025 (000’s)		December 31, 2024 (000’s)
Accrued accounting and legal	$	218	$	391
Accrued reimbursements and travel		-		7
Accrued consulting		105		171
Accrued research and development expenses		158		351
Accrued marketing		10		13
Accrued office and other		333		439
Accrued settlement expenses		494		494
Accrued payroll		189		186
	$	1,507	$	2,052

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Right To Use Assets And Lease Liability
Operating lease, expense	$ 15,130		$ 15,130
Operating lease, description	expiring on July 31, 2025
Operating lease expense	$ 49,035	$ 91,889

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Jan. 12, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price	$ 0.60
Options vesting fair value	$ 39,682	$ 2,682
Restricted stock, unamortized	$ 384,444
Weighted average period term	1 year 5 months 15 days
Stock price	$ 0.60
Restricted common stock	1,438,542
Restricted common stock, value	$ 1,962,741
Services, value	$ 1,962,000	$ 1,251,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares to be purchased	68,470
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for cashless exercise of warrants	48,996
Shares to be purchased	4,403,166
Services, shares	1,438,542	1,862,744
Services, value	$ 2,000	$ 2,000
Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants to purchase shares			130,363
Warrants outstanding exercise price			$ 3.364
Investor [Member] \| Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants to purchase shares	758,514
Warrants outstanding exercise price	$ 0.9547
Share-Based Payment Arrangement, Option [Member] \| 2023 Long-Term Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, capital shares reserved for future issuance	4,251,595
Share-Based Payment Arrangement, Option [Member] \| 2019 Long-Term Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares remaining	2,915,071
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, unamortized	$ 474,276
Share-based payment arrangement, noncash expense	$ 2,236,464	$ (80,047)
Restricted Stock Units (RSUs) [Member] \| Key Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Services, shares	135,000
Services, value	$ 188,865

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,800,000)	$ (3,415,000)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	21,000	78,000
Non-cash lease expense	41,000	77,000
Impairment of long-term assets		253,411
Gain on settlement and extinguishment of accounts payable	199,000
Equity based compensation	2,074,000	1,061,000
Changes in operating assets and liabilities:
Accounts receivable		10,000
Lease receivables	17,000	25,000
Prepaid expenses and other	(70,000)	(13,000)
Employee advances		5,000
Customer deposits		(16,000)
Accounts payable and accrued expenses	(555,000)	705,000
Operating lease liabilities	(42,000)	(84,000)
Net cash used in operating activities	(1,115,000)	(1,314,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of related party note payable		500,000
Proceeds from sale of common stock and warrants, net of issuance costs	818,000	1,040,000
Proceeds from sale of common stock under at-the-market offerings, net of issuance costs	3,882,000
Net cash provided by financing activities	4,700,000	1,540,000
Net increase in cash and cash equivalents	3,585,000	226,000
Cash, beginning of the period	142,000	190,000
Cash, end of the period	3,727,000	416,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest
Cash paid during the period for income taxes
Noncash investing and financing activities:
Common stock issued in settlement of debt	189,000
Dividend payable on preferred stock charged to additional paid in capital	2,000	2,000
Series C convertible preferred stock deemed dividend		$ 133,000

SEGMENT REPORTING

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 12 – SEGMENT REPORTING

The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating resources. This decision-making process reflects the way in which financial information is regularly reviewed and used by the CODM to evaluate performance, set operational targets, forecast future financial results, and allocate resources. Accordingly, the Company has determined that it has one reportable and operating segment.

The Company’s CODM assesses financial performance and allocates resources based on consolidated operating results which are also reported on the consolidated statements of operations. The measure of segment assets is reported on the balance sheet as total consolidated assets. The CODM utilizes consolidated operating results by comparing actual results against budgeted amounts. As part of this process, consolidated net loss is a critical performance measure used to evaluate the Company’s operating performance and guide strategic decisions and resource allocations, including additional investments in research and development The table below provides information about the Company’s revenue, significant segment expenses and other segment expenses.

Information concerning the operations of the Company’s reportable segments is as follows:

SCHEDULE OF SEGMENT REPORTING

	2025			2024
	For The Three Months Ended
	March 31,
	2025			2024
	(000’s)			(000’s)

Revenues	$	-		$	14
Less Segment expenses:
Research and development		6			296
Research and development - stock-based compensation expenses		-			(58	)
General and administrative		883			1,763
General and administrative - stock-based compensation expenses		2,074			1,119
Impairment of long term assets		-			253
Depreciation and amortization		21			78
Total operating and segment expense		2,984			3,451
Plus:
Interest income (expense)		-			(3	)
Gain on settlement and extinguishment of debt		199			-
Other income (expense)		(15	)		25
Total other income (expense)		184			22
Segment Net Loss	$	(2,800	)	$	(3,415	)
Non-controlling interest		(12	)		13
Net loss attributable to BioSig Technologies, Inc.	$	(2,812	)	$	(3,402	)

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Current assets:
Cash	$ 3,727	$ 142
Accounts receivable	109	109
Net investment in leases, short term		13
Prepaid expenses and vendor deposits	150	80
Total current assets	3,986	344
Property and equipment, net	68	85
Right-to-use assets, net	55	96
Other assets:
Net investment in leases, long term		4
Patents, net	265	269
Other assets	44	44
Total assets	4,418	842
Current liabilities:
Accounts payable and accrued expenses, including $0 and $19 to related parties as of March 31, 2025 and December 31, 2024, respectively	1,507	2,052
Dividends payable	112	110
Lease liability, short term	60	102
Total current liabilities	1,679	2,264
Total liabilities	1,679	2,264
Commitments and contingencies (Note 11)
Series C 9% Convertible Preferred Stock, $0.001 par value, $1,000 stated value, authorized 4,200 shares, 105 shares issued and outstanding; liquidation preference of $105 as of March 31, 2025 and December 31, 2024	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 March 31, 2025 and December 31, 2024 (see above)
Common stock, $0.001 par value, authorized 200,000,000 shares, 24,248,315 and 17,239,096 issued and outstanding as of March 31, 2025 and December 31, 2024, respectively	24	17
Additional paid-in-capital	260,738	253,784
Accumulated deficit	(258,157)	(255,345)
Total stockholders’ equity (deficit) attributable to BioSig Technologies, Inc.	2,605	(1,544)
Non-controlling interest	29	17
Total equity (deficit)	2,634	(1,527)
Total liabilities and equity (deficit)	$ 4,418	$ 842

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Totals	9,788,324	4,403,383
Share-Based Payment Arrangement, Option [Member]
Totals	2,486,000	543,479
Warrant [Member]
Totals	5,577,260	2,878,734
Restricted Stock [Member]
Totals	1,160,830	605,000
Series C Preferred Stock [Member]
Totals	564,234	376,170

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Aggregate Intrinsic Value	$ 405,018
Issued	758,514
Weighted-Average Remaining Contractual Term, Issued	3 years 4 months 24 days
Outstanding Aggregate Intrinsic Value, Grants
Forfeited/expired	(12,500)
Weighted Average Exercise Price Forfeited/expired	$ 17.34		$ 48.00
Exercised	(68,470)
Outstanding Aggregate Intrinsic Value, Exercised
Outstanding shares	5,577,260
Weighted-Average Exercise Price ending	$ 4.31
Weighted-Average Remaining Contractual Term, Outstanding	3 years 3 months 18 days
Weighted-Average Remaining Contractual Term, Outstanding	$ 81,836	$ 405,018
Weighted-Average Remaining Contractual Term Vested and expected to ves	3 years 3 months 18 days
Warrants Vested and expected to vest, Aggregate Intrinsic Value	$ 81,836
Weighted-Average Remaining Contractual Term Exercisable	3 years 2 months 12 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 81,836
ViralClear Pharmaceuticals, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Outstanding shares	480,347
Weighted-Average Exercise Price,beginning	$ 5.07
Weighted-Average Remaining Contractual Term, Outstanding		2 years 10 months 24 days
Forfeited/expired
Outstanding shares	480,347	480,347
Weighted-Average Exercise Price ending	$ 5.07
Weighted-Average Remaining Contractual Term, Outstanding	2 years 7 months 6 days
Warrants Exercisable, Shares	480,347
Weighted-Average Exercise Price Exercisable	$ 5.07
Weighted-Average Remaining Contractual Term Exercisable	2 years 7 months 6 days
BioSig AI Sciences, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Outstanding shares	4,899,716
Weighted-Average Exercise Price,beginning	$ 4.88
Weighted-Average Remaining Contractual Term, Outstanding		3 years 6 months
Weighted-Average Exercise Price Issued	0.95
Weighted-Average Exercise Price Expired	$ 0.30
Outstanding shares	5,577,260	4,899,716
Warrants Vested and expected to vest, Shares	5,577,260
Weighted-Average Exercise Price Vested and expected to vest	$ 4.31
Warrants Exercisable, Shares	4,818,746
Weighted-Average Exercise Price Exercisable	$ 4.84

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Business and organization

BioSig Technologies, Inc. is a medical device technology company with an advanced digital signal processing technology platform, the PURE EP™ Platform (“PURE EP™”), that delivers insights to electrophysiologists for ablation treatments of cardiovascular arrhythmias.

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 had been realigned with its original objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology.

In 2019 and 2020, ViralClear sold an aggregate of 1,965,240 shares of its common stock to investors for net proceeds of $15.6 million and issued an aggregate of 894,869 shares of its common stock in connection with acquiring assets and with know-how agreements. As of March 31, 2025 and December 31, 2024, the Company had a majority interest in ViralClear of 69.08%.

On July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc., a Delaware corporation, which was renamed to BioSig AI Sciences, Inc. (“BioSig AI”) on May 31, 2023. The subsidiary was established to pursue clinical needs of cardiac and neurological disorders through recordings and analyses of action potentials. BioSig AI aims to contribute to the advancements of AI-based diagnoses and therapies. At March 31, 2025 and December 31, 2024, the Company had a majority interest in BioSig AI of 84.5%.

The Company continues to evaluate opportunities for the two subsidiaries.

On March 6, 2025, the Company submitted supporting documents to the Listing Council evidencing compliance with the Equity Rule, in response to the October 18, 2024, notification to evidence compliance with Nasdaq Listing Rule 5550(b), namely either the $35 million in market value of listed securities requirement or the alternative requirement of $2.5 million in stockholders’ equity (the “Equity Rule”) for continued listing on the Nasdaq. And on March 24, 2025, the Company was notified by the Office of General Counsel of Nasdaq that the Company had successfully met the qualifications to regain full compliance for continued listing on the Nasdaq Capital Market.

On April 11, 2025, the Company received a letter from the staff of Nasdaq indicating that, based upon the closing bid price of the Company’s common stock for the 30 consecutive business day period between February 27, 2025, through April 10, 2025, the Company did not meet the minimum bid price of $1.00 per share required for continued listing on Nasdaq pursuant to Nasdaq Listing Rule 5550(a)(2). The letter also indicated that the Company would be provided with a compliance period of 180 calendar days, or until October 8, 2025 (the “Compliance Period”), in which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A). In order to regain compliance with Nasdaq’s minimum bid price requirement, the Company’s common stock was required to maintain a minimum closing bid price of $1.00 for at least ten consecutive business days during the Compliance Period. Since then, the staff of Nasdaq has determined that for the last 10 consecutive business days, from April 30, 2025 to May 13, 2025, the closing bid price of the Company’s common stock has been at $1.00 per share or greater. Accordingly, the Company has regained compliance with Nasdaq Listing Rule 5550(a)(2) and this matter is now closed.

The unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc., and its majority owned subsidiaries, ViralClear and BioSig AI.

The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.

The condensed consolidated balance sheet as of December 31, 2024 has been derived from audited financial statements.

Operating results for the three months ended March 31, 2025 are not necessarily indicative of results that may be expected for the year ending December 31, 2025. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2024 filed with the Company’s Form 10-K with the Securities and Exchange Commission on April 15, 2025.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

SCHEDULE OF INFORMATION RELATED TO WARRANTS (Details)	3 Months Ended
SCHEDULE OF INFORMATION RELATED TO WARRANTS (Details)	Mar. 31, 2025 $ / shares shares
Subsidiary or Equity Method Investee [Line Items]
Number Outstanding	5,577,260
BioSig AI Sciences, Inc. [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price \| $ / shares	$ 1.00
Number Outstanding	130,500
Expiration date	June-July 2028

SCHEDULE OF LEASE LIABILITY (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Total lease liability	$ 60	$ 102
Less: short term portion	(60)	(102)
Long term portion

NON-CONTROLLING INTEREST (Tables)

3 Months Ended

Mar. 31, 2025

Noncontrolling Interest [Abstract]

SCHEDULE OF NON-CONTROLLING INTEREST

Net loss attributable to the non-controlling interest for the three months ended March 31, 2025 (000’s):

SCHEDULE OF NON-CONTROLLING INTEREST

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)			Total (000’s)
Net Income (loss)	$	(0	)	$	75		$	75
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income (loss) attributable to non-controlling interest	$	(0	)	$	12		$	12

Net loss attributable to the non-controlling interest for the three months ended March 31, 2024 (000’s):

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)			Total (000’s)
Net loss	$	(41	)	$	(3	)	$	(44	)
Average Non-Controlling interest percentage of profit/losses		31	%		(0	)%		30	%
Net loss attributable to non-controlling interest	$	(13	)	$	(0	)	$	(13	)

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST

The following table summarizes the changes in non-controlling interest for the three months ended March 31, 2025 (000’s):

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)		Total (000’s)
Balance, January 1, 2025	$	(171	)	$	188	$	17
Net income (loss) attributable to non-controlling interest		(0	)		12		12
Balance, March 31, 2025	$	(171	)	$	200	$	29

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 11 — COMMITMENTS AND CONTINGENCIES

Operating leases

See Note 5 for operating lease discussion.

2017 Know-How License Agreement with Mayo Foundation

On March 15, 2017, the Company entered into an exclusive license agreement with Mayo Foundation for Medical Education and Research, covering specific know-how and patent applications in signal processing and electrophysiology. The agreement has a ten-year term. The Company is obligated to pay royalties of 1% or 2% on net sales of licensed products. As of March 31, 2025 and December 31, 2024, accounts payable under this agreement was $4.

EP Software License Agreement (2019)

On November 20, 2019, the Company entered into an exclusive worldwide license agreement with Mayo for electrophysiology software and related patent rights. The agreement includes earned royalty payments and milestone payments up to $625,000. It expires upon the later of the patent rights’ expiration or the 10th anniversary of the first commercial sale. As of March 31, 2025 and December 31, 2024, accounts payable under this agreement was $0.

Tools License Agreement (2019)

Also on November 20, 2019, the Company entered into an amended and restated license agreement with Mayo for electrophysiology systems. The Company paid an upfront fee of $100,000 and agreed to milestone payments up to $550,000. In June 2021, a $75,000 milestone payment was made upon the issuance of patent rights. As of March 31, 2025 and December 31, 2024, accounts payable under this agreement was $0.

ViralClear License Agreement (2019)

On November 20, 2019, the Company’s majority-owned subsidiary, ViralClear, entered into an exclusive license agreement with Mayo for technologies related to stimulation and electroporation for various medical treatments. The agreement includes earned royalty payments and milestone payments up to $700,000. In June 2021, a $75,000 milestone payment was made upon the issuance of patent rights. As of March 31, 2025 and December 31, 2024, accounts payable under this agreement was $0.

Trek Therapeutics Agreement

ViralClear agreed to pay Trek Therapeutics, PBC, 10% of any consideration received from sublicensing, sale, transfer, or similar transactions. Additionally, ViralClear received rights from Trek involving certain formulas and compounds, with milestone payments of $10 million and $5 million upon marketing authorization in the first and second countries, respectively, and 6% royalty payments. As of March 31, 2025 and December 31, 2024, accounts payable under this agreement was $0.

Equity Line of Credit

On February 28, 2025 (the “Effective Date”), the Company entered into a Equity Subscription Agreement (the “Subscription Agreement”) with Lind Global Fund III, LP (the “Investor”). Pursuant to the Subscription Agreement, the Company has the right, but not the obligation, to sell to the Investor from time to time (each such occurrence, an “Advance”) up to $5.0 million (the “Commitment Amount”) of the Company’s common stock, $0.001 par value per share (“Common Stock”), during the 36 months following the execution of the Subscription Agreement, subject to (a) an overall cap of 10,000,000 shares and (b) the restrictions and satisfaction of the conditions set forth in the Subscription Agreement. The Company is under no obligation to sell any of its Common Stock to the Investor under the Subscription Agreement. At the Company’s option, the shares of Common Stock would be purchased by the Investor from time to time at a price (the “Market Price”) equal to 95% of the lowest of the daily VWAPs (as hereinafter defined) during a five (or such other period as the Company and the Investor may agree) consecutive trading day period commencing on the date that the Company delivers a notice to the Investor (an “Advance Notice”) that the Company is requiring the Investor to purchase a specified number of shares of Common Stock (the “Advance Shares”). The Company may also specify a minimum acceptable price per share in each Advance. “VWAP” means, for any trading day, the daily volume weighted average price of the Company’s Common Stock for such trading day on the Nasdaq Stock Market as reported by Bloomberg L.P. The maximum number of shares of Common Stock that the Company may require the Investor to purchase in any Advance is an number equal to 66.667% of the average daily volume of the Common Stock on the Nasdaq Stock Market during the five consecutive trading days immediately preceding the date of the Advance Notice; provided that notwithstanding the foregoing limitation, in any period of 30 consecutive days, the total number of Advance Shares that the Company may sell to the Investor may be up to 0.5% of the quotient of the number of shares of Common Stock outstanding on the date of the Advance divided by the Market Price determined for such Advance.

As consideration for the Investor’s irrevocable commitment (subject to the conditions set forth in the Subscription Agreement) to purchase the Company’s Common Stock up to the Commitment Amount, the Company issued 108,542 shares of Common Stock (the “Commitment Shares”) to the Investor with a grant date fair value of $100,000. The Company had previously advanced to the Investor $10,000 to cover certain expenses related to the Subscription Agreement.

The Investor’s obligation to purchase the Company’s shares of Common Stock pursuant to the Subscription Agreement is subject to a number of conditions, including that the Company file a registration statement on Form S-1 or Form S-3 (the “Registration Statement”) with the Securities and Exchange Commission (the “SEC”), registering the issuance and sale of the Commitment Shares and the Advance Shares to be issued and sold pursuant to an Advance under the Securities Act of 1933, as amended (the “Securities Act”), and that the Registration Statement be declared effective by the SEC. The Company has not filed a registration statement on a Form S-1 or Form S-3 as of March 31, 2025.

Litigation

On February 22, 2024, the Company received a threat of litigation seeking restitution for losses resulting from alleged unlawful actions taken by the Company and its board of directors. The claimant contends that he and others have sustained losses totaling approximately $1,440,000. On March 22, 2024, September 3, 2024, September 27, 2024 and December 6, 2024, the claimant sent additional letters to the Company referencing the previous letters and requesting several documents. On September 19, 2024, the Company sent the claimant a cease and desist and litigation hold notice which threatened legal action against the claimant if the conduct continued. On March 24, 2025, the Company entered into a settlement agreement with the claimant and accrued $493,800 as of March 31, 2025 and December 31, 2024.

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.

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.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

NON-CONTROLLING INTEREST

3 Months Ended

Mar. 31, 2025

Noncontrolling Interest [Abstract]

NON-CONTROLLING INTEREST

NOTE 10 – NON-CONTROLLING INTEREST

As of March 31, 2025 and December 31, 2024, the Company had a majority interest in ViralClear of 69.08% and a majority interest in BioSig AI of 84.5%.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

A reconciliation of ViralClear Pharmaceuticals, Inc. and BioSig AI Sciences, Inc. non-controlling loss attributable to the Company:

Net loss attributable to the non-controlling interest for the three months ended March 31, 2025 (000’s):

SCHEDULE OF NON-CONTROLLING INTEREST

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)			Total (000’s)
Net Income (loss)	$	(0	)	$	75		$	75
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income (loss) attributable to non-controlling interest	$	(0	)	$	12		$	12

Net loss attributable to the non-controlling interest for the three months ended March 31, 2024 (000’s):

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)			Total (000’s)
Net loss	$	(41	)	$	(3	)	$	(44	)
Average Non-Controlling interest percentage of profit/losses		31	%		(0	)%		30	%
Net loss attributable to non-controlling interest	$	(13	)	$	(0	)	$	(13	)

The following table summarizes the changes in non-controlling interest for the three months ended March 31, 2025 (000’s):

	ViralClear Pharmaceuticals, Inc. (000’s)			BioSig AI Sciences, Inc. (000’s)		Total (000’s)
Balance, January 1, 2025	$	(171	)	$	188	$	17
Net income (loss) attributable to non-controlling interest		(0	)		12		12
Balance, March 31, 2025	$	(171	)	$	200	$	29

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Revenue:
Total revenue		$ 14
Operating expenses:
Research and development	6	238
General and administrative	2,957	2,882
Impairment of long term assets		253
Depreciation and amortization	21	78
Total operating expenses	2,984	3,451
Loss from operations	(2,984)	(3,437)
Other income (expense)
Interest expense, net		(3)
Gain on settlement and extinguishment of accounts payable	199
Other income (expense), net	(15)	25
Total other income (expense), net	184	22
Loss before income taxes	(2,800)	(3,415)
Income taxes (benefit)
Net loss	(2,800)	(3,415)
Non-controlling interest	(12)	13
Net loss attributable to BioSig Technologies, Inc.	(2,812)	(3,402)
Preferred stock dividend	(2)	(2)
Preferred stock deemed dividend		(133)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (2,814)	$ (3,537)
Net loss per common share, basic	$ (0.14)	$ (0.36)
Net loss per common share, diluted	$ (0.14)	$ (0.36)
Weighted average number of common shares outstanding, basic	20,787,808	9,856,261
Weighted average number of common shares outstanding, diluted	20,787,808	9,856,261
Service [Member]
Revenue:
Total revenue		$ 14

SCHEDULE OF OUTSTANDING WARRANTS (Details) - $ / shares	3 Months Ended
SCHEDULE OF OUTSTANDING WARRANTS (Details) - $ / shares	Mar. 31, 2025	Dec. 31, 2024
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	5,577,260
ViralClear Pharmaceuticals, Inc. [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 5.07
Number Outstanding	480,347	480,347
Range One [Member] \| ViralClear Pharmaceuticals, Inc. [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 5.00
Number Outstanding	473,772
Expiration date	November 2027
Range Two [Member] \| ViralClear Pharmaceuticals, Inc. [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 10.00
Number Outstanding	6,575
Expiration date	May 2025
Warrants At 0.3000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.3000
Number Outstanding	271,881
Expiration date	November 2028
Warrants At 0.9547 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.9547
Number Outstanding	758,514
Expiration date	September 2028
Warrants At 1.7800 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.7800
Number Outstanding	1,570,683
Expiration date	May 2029
Warrants At 2.3875 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 2.3875
Number Outstanding	109,948
Expiration date	May 2029
Warrants At 3.3640 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 3.3640
Number Outstanding	130,363
Expiration date	July 2029
Warrants At 3.5730 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 3.5730
Number Outstanding	1,399,386
Expiration date	May 2025 – November 2028
Warrants At 4.0660 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.0660
Number Outstanding	25,000
Expiration date	November 2032
Warrants At 4.4550 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.4550
Number Outstanding	113,005
Expiration date	June 2028
Warrants At 4.4660 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.4660
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 4.9290 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.9290
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 7.1810 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.1810
Number Outstanding	95,761
Expiration date	July 2028
Warrants At 7.5020 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.5020
Number Outstanding	9,846
Expiration date	July 2028
Warrants At 7.9630 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.9630
Number Outstanding	88,324
Expiration date	August 2028
Warrants At 9.0000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 9.0000
Number Outstanding	21,709
Expiration date	June 2027
Warrants At 9.5960 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 9.5960
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 10.2600 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 10.2600
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 11.3000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 11.3000
Number Outstanding	40,417
Expiration date	October 2028
Warrants At 13.2800 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 13.2800
Number Outstanding	96,198
Expiration date	November 2028
Warrants At 14.0000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 14.0000
Number Outstanding	174,013
Expiration date	September 2025
Warrants At 48.0000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 48.0000
Number Outstanding	12,500
Expiration date	July 2026
Warrants At 61.6000 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 61.6000
Number Outstanding	56,892
Expiration date	November 2027

SCHEDULE OF SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Segment Reporting Information [Line Items]
Revenues		$ 14
General and administrative	2,957	2,882
Impairment of long term assets		253
Depreciation and amortization	21	78
Total operating expenses	2,984	3,451
Interest income (expense)		(3)
Other income (expense)	(15)	25
Total other income (expense), net	184	22
Net loss	(2,800)	(3,415)
Non-controlling interest	(12)	13
Net loss attributable to BioSig Technologies, Inc.	(2,812)	(3,402)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues
Research and development	6
Research and development - stock-based compensation expenses
General and administrative	883
General and administrative - stock-based compensation expenses	2,074
Impairment of long term assets
Depreciation and amortization	21
Total operating expenses	2,984
Interest income (expense)
Gain on settlement and extinguishment of debt	199
Other income (expense)	(15)
Total other income (expense), net	184
Net loss	(2,800)
Non-controlling interest	(12)
Net loss attributable to BioSig Technologies, Inc.	$ (2,812)
ViralClear Pharmaceuticals, Inc. [Member]
Segment Reporting Information [Line Items]
Revenues		14
Research and development		296
Research and development - stock-based compensation expenses		(58)
General and administrative		1,763
General and administrative - stock-based compensation expenses		1,119
Impairment of long term assets		253
Depreciation and amortization		78
Total operating expenses		3,451
Interest income (expense)		(3)
Gain on settlement and extinguishment of debt
Other income (expense)		25
Total other income (expense), net		22
Net loss		(3,415)
Non-controlling interest		13
Net loss attributable to BioSig Technologies, Inc.		$ (3,402)

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Mar. 31, 2025	Jan. 31, 2025	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Related Party Transaction [Line Items]
Common stock issued for services			$ 1,962,000	$ 1,251,000
Related Party [Member]
Related Party Transaction [Line Items]
Other Liabilities, Current					$ 18,500
Interim Chief Financial Officer [Member] \| Mr. Groenewald [Member]
Related Party Transaction [Line Items]
Sale of common stock under-at-the market offering, net of transaction costs, shares		25,000
Common stock issued for services		$ 35,000
Chief Executive Officer [Member] \| Mr Amato [Member]
Related Party Transaction [Line Items]
Sale of common stock under-at-the market offering, net of transaction costs, shares	212,500

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS

3 Months Ended

Mar. 31, 2025

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 March 31, 2025, the Company had cash of $3.7 million and working capital surplus of $2.31 million. During the three months ended March 31, 2025, the Company used net cash in operating activities of $1.1 million. These balances create a liquidity concern, which in turn raises substantial doubt about the Company’s ability to continue as a going concern.

The Company’s primary source of operating funds since inception has been cash proceeds from sale of equity securities and issuance of debt. 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 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 unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The unaudited condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment as of March 31, 2025 and December 31, 2024 is summarized as follows:

SCHEDULE OF PROPERTY AND EQUIPMENT

	March 31, 2025 (000’s)			December 31, 2024 (000’s)
Computer equipment	$	531		$	531
Furniture and fixtures		109			109
Testing/Demo equipment		312			312
Leasehold improvements		84			84
Total		1,036			1,036
Less accumulated depreciation		(968	)		(951	)
Property and equipment, net	$	68		$	85

STOCKHOLDER EQUITY

3 Months Ended

Mar. 31, 2025

Equity [Abstract]

STOCKHOLDER EQUITY

NOTE 8 – STOCKHOLDER EQUITY

Preferred stock

The Company is authorized to issue 1,000,000 shares of $0.001 par value preferred stock. As of March 31, 2025 and December 31, 2024, the Company has designated 200 shares of Series A preferred stock, 600 shares of Series B preferred stock, 4,200 shares of Series C Preferred Stock, 1,400 shares of Series D Preferred Stock, 1,000 shares of Series E Preferred Stock and 200,000 shares of Series F Preferred Stock. As of March 31, 2025 and December 31, 2024, there were no issued or outstanding shares of Series A, Series B, Series D, Series E and Series F preferred stock.

Series C Preferred Stock

Series C Preferred Stock issued and outstanding totaled 105 as of March 31, 2025, and December 31, 2024. As of March 31, 2025, and December 31, 2024, the Company has accrued $112,373 and $110,042 dividends payable on the Series C Preferred Stock.

Common stock

The Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of March 31, 2025 and December 31, 2024, the Company had 24,248,315 and 17,239,096 issued and outstanding, respectively.

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 of its issued and outstanding shares of common stock. The Company accounted for the reverse stock split on a retrospective basis pursuant to ASC 260, Earnings Per Share. All authorized, issued and outstanding common stock, common stock warrants, stock option awards, exercise prices and per share data have been adjusted in these unaudited condensed consolidated financial statements, on a retroactive basis, to reflect the reverse stock split for all periods presented. Authorized common and preferred stock was not adjusted because of the reverse stock split.

During the three months ended March 31, 2024, the Company issued an aggregate of 1,862,744 shares of common stock for services at a fair value of $1,250,595.

During the three months ended March 31, 2024, the Company issued an aggregate of 1,500 shares of common stock for vested restricted stock units.

At March 31, 2024, the Company accrued 75,000 shares of common stock due a consultant at an estimated fair value of $123,500.

During the three months ended March 31, 2025, the Company issued an aggregate of 1,438,542 shares of common stock for services at a fair value of $1,962,741.

During the three months ended March 31, 2025, the Company issued an aggregate of 48,996 shares of common stock in exchange for 68,470 warrants cashless exercised.

During the three months ended March 31, 2025, the Company issued an aggregate of 225,001 shares of common stock for vested restricted stock units.

Sale of common stock.

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 shares of the Company’s common stock and warrants to purchase up to 130,363 shares of common stock, at a purchase price of $3.989 per share and a warrant to purchase one-half of a share. The warrants have an exercise price of $3.364 per share, will become exercisable six months after the date of issuance and will expire five and one-half years following the date of issuance. The gross proceeds from this offering were $1,040,000.

On March 5, 2025, the Company entered into a securities purchase agreement with certain accredited investors pursuant to which the Company sold to the Investors an aggregate of 758,514 shares Common Stock at a purchase price of $1.07974 per share, and warrants to purchase up to 758,514 shares of Common Stock at an exercise price of $0.95474 per share, that will become exercisable six months after the date of issuance and will expire three and one-half years following the date of issuance, in exchange for aggregate consideration of $818,998.

ATM Sales Agreement 2024

On December 18, 2024, the Company entered into an At The Market Offering Agreement (the “Sales Agreement”) with H.C. Wainwright & Co., LLC, as sales agent or principal (the “Agent”), pursuant to which the Company may offer and sell, from time to time in transactions that are deemed to be “at the market” offerings as defined in Rule 415 under the Securities Act of 1933, as amended (the “Securities Act”), the Company’s common stock, par value $0.001 per share (“common stock”), through or to the Agent (the “ATM Offering”). The Sales Agreement, among other things, provides for the issuance and sale of up to an aggregate of $8,500,000 of shares of the Company’s common stock (the “Shares”).

The Shares are being offered and sold pursuant to the Company’s shelf registration statement on Form S-3 (File No. 333-276298) and an accompanying prospectus filed by the Company with the U.S. Securities and Exchange Commission (“SEC”) on December 28, 2023, as amended on January 5, 2024 and December 9, 2024, and declared effective by the SEC on December 17, 2024 (the “Registration Statement”) and pursuant to a prospectus supplement dated December 18, 2024.

During the three months ended March 31, 2025, the Company sold an aggregate of 4,403,166 shares through the Company’s at the market offering agreement for gross proceeds of $4,019,063, or $3,882,420 net of fees of $136,643.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

Principals of consolidation

Principals of consolidation

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

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.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

The Company had one customer which accounts for 100% of our revenue in the three months ended March 31, 2024.

At March 31, 2025 and December 31, 2024, the Company had three customers representing 43.6%, 39.9% and 12% of the outstanding accounts receivable.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Allowance for Credit losses

Allowance for Credit losses

Concentrations of Credit Risk

Concentrations of Credit Risk

Fair Value of Financial Instruments

Fair Value of Financial Instruments

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

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)

Leases (lessor)

Leases (lessor)

Property and Equipment

Property and Equipment

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Impairment of Long-lived Assets

Impairment of Long-lived Assets

Research and Development Costs

Research and Development Costs

Net Income (loss) Per Common Share

Net Income (loss) Per Common Share

Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows:

	March 31, 2025		March 31, 2024
Series C convertible preferred stock		564,234		376,170
Options to purchase common stock		2,486,000		543,479
Warrants to purchase common stock		5,577,260		2,878,734
Restricted stock units to acquire common stock		1,160,830		605,000
Totals		9,788,324		4,403,383

Stock Based Compensation

Stock Based Compensation

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025 (unaudited)

Patents, Net

Patents, Net

Segment Information

Segment Information

Non-controlling Interest

Non-controlling Interest

Warrants

Warrants

Recent Accounting Pronouncements

Recent Accounting Pronouncements

SCHEDULE OF RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2025 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total restricted shares outstanding	1,385,839
Granted	1,573,542
Vested and issued	(1,798,551)
Forfeited
Total restricted shares outstanding	1,160,830
Vested restricted shares as of December 31, 2024
ViralClear Pharmaceuticals, Inc. [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total restricted shares outstanding	678,679
Forfeited
Total restricted shares outstanding	678,679
Vested restricted shares	678,679
Unvested restricted shares
Total	678,679