0001641172-25-024455 | 10-Q | XBRL Viewer

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)

6 Months Ended

Jun. 30, 2025

SCHEDULE OF EXERCISE PRICE OF STOCK OPTIONS

The following table presents information related to stock options as of June 30, 2025:

Options Outstanding						Options Exercisable
				Weighted Average		Exercisable
Exercise		Number of		Remaining Life		Number of
Price		Options		In Years		Options
$	Under 9.99		2,715,000		9.2		2,715,000
	10.00-19.99		15,000		7.9		15,000
	20.00-49.99		3,000		3.7		3,000
	50.00-69.99		3,000		4.5		3,000
			2,736,000		9.2		2,736,000

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of the stock option activity and related information for the Plan for the six months ended June 30, 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	$	2,501,040
Issued		250,000		$	0.84		9.8
Forfeited/expired		(29,200	)	$	17.34
Outstanding at June 30, 2025		2,736,000		$	0.77		9.2	$	17,779,920
Exercisable at June 30, 2025		2,736,000		$	0.77		9.2	$	17,779,920

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 June 30, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	0.3000		186,294	Nov-28
	0.9547		758,514	Sep-28
	1.7800		1,047,122	May-29
	2.3875		109,948	May-29
	3.3640		130,363	Jul-29
	4.0660		25,000	Nov-32
	4.4550		113,005	Jun-28
	4.4660		48,980	Nov-28
	4.6626		63,090	Apr-29
	4.9252		56,307	Mar-29
	4.9290		75,645	Mar-29
	5.1358		115,545	Jul-28
	7.1810		95,761	Jul-28
	7.5020		9,846	Jul-28
	7.9630		88,324	Aug-28
	9.0000		21,709	Jun-27
	9.5960		84,390	Jan-29
	10.0992		19,118	Aug-28
	10.2600		51,705	Sep-28
	10.4678		84,296	Sep-28
	11.3000		40,417	Oct-28
	13.2800		96,198	Nov-28
	14.0000		174,013	Sep-25
	48.0000		12,500	Jul-26
	61.6000		56,892	Nov-27
			3,564,982

SCHEDULE OF WARRANT ACTIVITY

A summary of the warrant activity for six months ended June 30, 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		3.2
Forfeited/expired		(712,193	)		48.00		-		-
Exercised		(1,381,055	)		2.53		-		-
Outstanding at June 30, 2025		3,564,982		$	5.06		3.4	$	12,065,741

Vested and expected to vest at June 30, 2025		3,564,982		$	5.06		3.4	$	12,065,741
Exercisable at June 30, 2025		2,806,468		$	6.18		3.5	$	9,092,679

SCHEDULE OF RESTRICTED STOCK ACTIVITY

The following table summarizes the restricted stock activity for the six months ended June 30, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares issued as of January 1, 2025	1,385,839
Granted	7,475,267
Vested and issued	(7,796,943	)
Forfeited	(60,000	)
Total	1,004,163
Comprised of:
Vested restricted shares as of June 30, 2025	4,163
Unvested restricted shares as of June 30, 2025	1,000,000

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 June 30, 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 June 30, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	5.00		473,772	November 2027

SCHEDULE OF WARRANT ACTIVITY

A summary of the warrant activity for three months ended June 30, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

						Weighted-Average
						Remaining
				Weighted-Average		Contractual
	Shares			Exercise Price		Term
Outstanding at January 1, 2025		480,347		$	5.07		2.9
Forfeited/expired		(6,575	)		10.00
Outstanding at June 30, 2025		473,772		$	5.00		2.4
Exercisable at June 30, 2025		473,772		$	5.00		2.4

SCHEDULE OF RESTRICTED STOCK ACTIVITY

The following table summarizes the restricted stock activity for the six months ended June 30, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares outstanding at January 1, 2025:			678,679
Forfeited			-
Total restricted shares outstanding at June 30, 2025:			678,679

Comprised of:
Vested restricted shares as of June 30, 2025			678,679
Unvested restricted shares as of June 30, 2025			-
Total			678,679

NATURE OF OPERATIONS (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2025	Dec. 31, 2024
BioSig AI Sciences, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Equity method investment, ownership percentage			84.50%	84.50%
Viral Clear[Member]
Restructuring Cost and Reserve [Line Items]
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	69.74%	69.74%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

PROPERTY AND EQUIPMENT (Tables)

6 Months Ended

Jun. 30, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment as of June 30, 2025 and December 31, 2024 is summarized as follows:

SCHEDULE OF PROPERTY AND EQUIPMENT

	June 30,			December 31,
	2025			2024
	(000’s)			(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		(983	)		(951	)
Property and equipment, net	$	53		$	85

GOODWILL AND INTANGIBLE ASSETS (Tables)

6 Months Ended

Jun. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF CARRYING AMOUNT OF GOODWILL

Goodwill as of December 31, 2024		-
Acquisition¹		57,847
Impairment		-
Foreign currency translation adjustment		845
Goodwill as of June 30, 2025	$	58,692

Related to the acquisition of Streamex. See Note 13 for more details. Goodwill was initially measured in the functional currency of Streamex and translated into U.S. dollars using the exchange rate in effect on the acquisition date. Subsequent changes in foreign exchange rates are reflected in the cumulative translation adjustment within other comprehensive loss.

SCHEDULE OF INTANGIBLE ASSETS

The following summarizes the Company’s intangible assets as of June 30, 2025 and December 31, 2024:

SCHEDULE OF INTANGIBLE ASSETS

	June 30,			December 31,
	2025			2024
Trade name¹	$	5,175		$	-
Developed technology¹		40,584			-
Legal and compliance framework¹		2,435			-
Patents		380			380
Total		48,574			380
Accumulated amortization		(657	)		(111	)
Intangible assets, net	$	47,917		$	269

Intangible assets acquired in connection with the Streamex acquisition were initially measured in Canadian dollars and translated into U.S. dollars using the exchange rate in effect on the acquisition date. Subsequent changes in exchange rates are reflected in the carrying amounts presented above and recorded in other comprehensive loss as part of the cumulative translation adjustment.

SCHEDULE OF FUTURE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS

Expected future amortization expense of intangible assets as of June 30, 2025, is as follows:


Remainder of 2025	$	2,969
2026		5,938
2027		5,938
2028		5,938
2029		5,938
Thereafter		21,196
Total	$	47,917

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2025

Fair Value Disclosures [Abstract]

SUMMARY OF ASSETS MEASURED AT FAIR VALUE ON NONRECURRING BASIS

Assets that are measured at fair value and classified as level 3 on a nonrecurring basis are as follows:

Description	May 28, 2025
Trade name	$	5,100
Developed technology	$	40,000
Legal and compliance framework	$	2,400
Goodwill	$	57,847

All these assets were measured at the acquisition dates in conjunction with the Streamex acquisition.

SUMMARY OF UNOBSERVABLE INPUTS

The significant unobservable inputs used in our level 3 fair value measurements during the six months ended June 30, 2025 are as follows:

SUMMARY OF UNOBSERVABLE INPUTS

Areas	Valuation Techniques	Unobservable Inputs	Range (Weighted Average)
Trade name	Relief-from-Royalty Method	Royality Rate		1	%
		Revenue Growth Rate		53% average through FY2030, 3% thereafter
		Discount rate		40	%
		Income tax rate		26	%
		Tax amortization period		20 yrs
Developed technology	Multi-Period Excess Earnings Method (MPEEM)	Royalty rate		1	%
		Revenue Growth Rates		53% average through FY2030, 3% thereafter
		Expense Growth Rates		16% - 26	%
		Contributory Assets’ Charge		17.1% - 193.6	%
		Obsolesce		Sigmoid curve over 8-year life
		Distributor EBIT margin for customer relationships		9	%
		Discount rate		40	%
		Income tax rate		26	%
		Tax amortization period		20 yrs
Legal and compliance framework	Cost Approach	Replacement cost growth rate		3	%
		Cap Ex Rates		1	%
		Contributory Assets Rates		40	%
		After tax rate of return		40	%
		Useful life		7 yrs

SUMMARY OF FAIR VALUE MEASUREMENTS DERIVATIVE LIABILITY

Rollforward of Level 3 Fair Value Measurements:

	Amount ($000s)
Initial recognition (May 28, 2025)	$	105,498
Change in fair value		-
Settlements (Exchange to Common Stock)*		-
Balance as of June 30, 2025	$	105,498
Balance	$	105,498

*	Represents the reduction in derivative liability for Exchangeable Shares exchanged for common stock upon shareholder approval. No exchanges occurred during the period ended June 30, 2025.

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

NATURE OF OPERATIONS

6 Months Ended

Jun. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

NOTE 1 – NATURE OF OPERATIONS

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 May 28, 2025, the Company completed the acquisition of Streamex Exchange Corporation (the “Acquisition”), pursuant to the Share Purchase Agreement dated as of May 23, 2025 (the “Merger Agreement”) and amended on May 27, 2025 under the First Amendment to Share Purchase Agreement (the “Amendment”) by and among the Company, BioSig Technologies, Inc., a Delaware corporation, BST Sub ULC, an unlimited liability company organized under the laws of the Province of British Columbia and a wholly-owned subsidiary of the Company (“ExchangeCo”), 1540875 B.C. Ltd., a company organized under the laws of the Province of British Columbia and a wholly-owned subsidiary of the Company (“Callco”), each shareholder of Streamex (each, a “Shareholder” and, collectively, the “Shareholders”), and 1540873 B.C. Ltd., a company organized under the laws of the Province of British Columbia, as trustee (the “Trustee”) of the trust formed pursuant to the exchange rights agreement to be entered into between the Company, ExchangeCo, CallCo, and the Trustee (the “Exchange Rights Agreement”), the board of directors of the Company and Streamex. Streamex is a software development company based in Vancouver, BC. The Company focuses on building advanced digital tools and platforms that facilitates commodity trading and finance.

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 June 30, 2025 and December 31, 2024, the Company had a majority interest in ViralClear of 69.74%.

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. As of June 30, 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 ViralClear and BioSig AI.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

NON-CONTROLLING INTEREST

6 Months Ended

Jun. 30, 2025

Noncontrolling Interest [Abstract]

NON-CONTROLLING INTEREST

NOTE 11 – NON-CONTROLLING INTEREST

As of June 30, 2025 and December 31, 2024, the Company had a majority interest in ViralClear of 69.74% and a majority interest in BioSig AI of 84.5%.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 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 June 30, 2025 (000’s):

SCHEDULE OF NON-CONTROLLING INTEREST

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income	$	-		$	23		$	23
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income attributable to non-controlling interest	$	-		$	4		$	4

Net loss attributable to the non-controlling interest for the three months ended June 30, 2024 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income (loss)	$	-		$	27		$	27
Average Non-Controlling interest percentage of profit/losses		32	%		16	%		15	%
Net income (loss) attributable to non-controlling interest	$	-		$	4		$	4

Net loss attributable to the non-controlling interest for the six months ended June 30, 2025 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income	$	-		$	98		$	98
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income attributable to non-controlling interest	$	-		$	16		$	16

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

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income (loss)	$	(41	)	$	24		$	(17	)
Average Non-Controlling interest percentage of profit/losses		32	%		16	%		52	%
Net income (loss) attributable to non-controlling interest	$	(13	)	$	4		$	(9	)

The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2025 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.		Total
	(000’s)			(000’s)		(000’s)
Balance, January 1, 2025	$	(171	)	$	188	$	17
Net income attributable to non-controlling interest		-			16		16
Balance, June 30, 2025	$	(171	)	$	204	$	33

The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2024 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.		Total
	(000’s)			(000’s)		(000’s)
Balance, January 1, 2024	$	(158	)	$	184	$	26
Net income (loss) attributable to non-controlling interest		(13	)		4		(9	)
Balance, June 30, 2024	$	(171	)	$	188	$	17

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

FAIR VALUE MEASUREMENTS (Details Narrative) $ in Millions	May 28, 2025 shares	May 23, 2025 shares	Jun. 30, 2025 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value exchangeable shares amount \| $			$ 105.5
Reaffirmed discount rate			40.00%
Valuation Technique, Discounted Cash Flow [Member] \| Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)			40.0
Valuation Technique, Discounted Cash Flow [Member] \| Terminal Growth Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)			3.0
Valuation Technique, Discounted Cash Flow [Member] \| Capitalization Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)			37.0
Valuation Technique, Discounted Cash Flow [Member] \| Income Tax Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)			26
Share Purchase Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exchangeable shares \| shares	109,070,079	109,070,079

LEASE RECEIVABLES

6 Months Ended

Jun. 30, 2025

Lease Receivables

LEASE RECEIVABLES

NOTE 7 – 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 six months ended June 30, 2025 and 2024 are presented below:

Six months ended June 30, 2025:

											Unguaranteed		Balance at
	Balance at			Recognized		Invoiced to		Interest			Residual		June 30,
	31-Dec-24			in Revenue		Customer		Earned			Assets		2025
	(000’s)			(000’s)		(000’s)		(000’s)			(000’s)		(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

JUNE 30, 2025 (unaudited)

Six months ended June 30, 2024:

	Balance at			Recognized in		Invoiced to			Interest		Unguaranteed Residual			Balance at June 30,
	31-Dec-23			Revenue		Customer			Earned		Assets			2024
	(000’s)			(000’s)		(000’s)			(000’s)		(000’s)			(000’s)
Contract asset	$	120		$	-	$	(55	)	$	-	$	4		$	69
Less current portion		(103	)		-		40			-		(2	)		(65	)
Noncurrent portion	$	17		$	-	$	(15	)		-	$	2		$	4

STOCKHOLDER EQUITY

6 Months Ended

Jun. 30, 2025

Equity [Abstract]

STOCKHOLDER EQUITY

NOTE 9 – STOCKHOLDER EQUITY

Preferred stock

The Company is authorized to issue 1,000,000 shares of $0.001 par value preferred stock. As of June 30, 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 June 30, 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 shares as of June 30, 2025, and December 31, 2024. As of June 30, 2025, and December 31, 2024, the Company has accrued $114,729 and $110,042 dividends payable on the Series C Preferred Stock, respectively. As of June 30, 2025, and December 31, 2024, the cumulative dividend per share payable on the Series C Preferred Stock was approximately $1,093 and $1,048, respectively.

Common stock

The Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of June 30, 2025 and December 31, 2024, the Company had 30,793,135 and 17,239,096 shares 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 six months ended June 30, 2024, the Company issued an aggregate of 75,000 shares of common stock for the forgiveness of accounts payable at a fair value of $122,250.

During the six months ended June 30, 2024, the Company issued an aggregate of 2,140,744 shares of common stock for services at a fair value of $1.7 million.

During the six months ended June 30, 2024, the Company issued an aggregate of 1,240,250 shares of common stock for vested restricted stock units.

During the six months ended June 30, 2025, the Company issued an aggregate of 5,196,922 shares of common stock for services at a fair value of $7.3 million.

During the six months ended June 30, 2025, the Company issued an aggregate of 867,823 shares of common stock in exchange for 1,381,055 warrants cashless exercised.

During the six months ended June 30, 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 $0.2 million.

During the six months ended June 30, 2025, the Company issued an aggregate of 2,465,013 shares of common stock for vested restricted stock units.

On May 2, 2025, the Company cancelled an aggregate of 272,399 shares of its common stock, consisting of 158,096 shares returned by the Company’s former Chief Executive Officer, Kenneth Londoner, and 114,303 shares returned by Endicott Management Partners LLC, an entity affiliated with Mr. Londoner. All cancelled shares were surrendered to the Company and retired, resulting in a reduction to the total number of issued and outstanding shares.

Exchangeable Shares

The Exchangeable Shares issued by ExchangeCo in connection with the Acquisition are classified as derivative liabilities under ASC 815 – Derivatives and Hedging. Although legally issued by a Canadian subsidiary, the Exchangeable Shares are exchangeable into BioSig common stock and include economic rights that are substantially similar to BioSig’s common stock, including rights to dividends, liquidation preferences, and voting (via a Special Voting Preferred Stock held by a trustee), these rights are contingent upon stockholder approval.

The right to exchange Exchangeable Shares into BioSig common stock is not itself subject to shareholder approval. However, the exercise of certain rights—specifically, the ability to exchange into more than 19.99% of BioSig’s outstanding common stock (the “NASDAQ 19.99% limitation”) and the receipt of special voting rights—are contingent upon shareholder approval. As a result, until shareholder approval is obtained and the 19.99% limitation is lifted, the instrument contains exercise contingencies that preclude equity classification under ASC 815-40.

The NASDAQ 19.99% limitation is an exercise contingency that restricts the number of BioSig common shares that can be issued upon exchange prior to shareholder approval. In addition, the Exchange Ratio is subject to adjustment from 1.00 to 1.25 BioSig common shares for each Exchangeable Share if shareholder approval is not obtained within six months of issuance. These features, taken together, result in the instrument not qualifying for the ASC 815-10-15-74 scope exception and require classification as a liability.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

The Exchangeable Shares were initially recognized as a derivative liability at fair value, measured at $105.5 million as of the acquisition date. They are remeasured at fair value through earnings each reporting period for as long as the exercise contingencies—including the NASDAQ 19.99% limitation and the requirement for shareholder approval—remain unresolved. As of June 30, 2025, shareholder approval has not been obtained and the contingencies remain in place; therefore, the Exchangeable Shares continue to be classified as a liability.

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 May 1, 2024, the Company entered into a securities purchase agreement with certain accredited investors, pursuant to which the Company sold to the investors an aggregate of 783,406 shares of the Company’s common stock and warrants to purchase up to 391,703 shares of common stock, at a purchase price of $1.4605 per share and a warrant to purchase one-half of a share. The warrants have an exercise price of $1.398 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 approximately $1,144,000, including $634,999 in cash and $509,165 representing conversion of the principal balance of and accrued interest on the previously issued related party note payable. The note was not convertible by its terms, but the holder has agreed to convert it into shares of common stock and warrants under the Purchase Agreement.

On May 29, 2024, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company agreed to sell and issue to the investors (i) in a registered direct offering, 1,570,683 shares of Common Stock, par value $0.001 per share of the Company at a price of $1.91 per share and (ii) in a concurrent private placement, common stock purchase warrants to purchase up to an aggregate of 1,570,683 shares of Common Stock, at an exercise price of $1.78 per share of Common Stock. In connections with the Offering, the Company issued 109,948 warrants to its placement agent.

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 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 six months ended June 30, 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

JUNE 30, 2025 (unaudited)

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

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

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2025

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE

Accounts payable and accrued expenses as of June 30, 2025 and December 31, 2024 consist of the following:

	June 30,		December 31,
	2025		2024
	(000’s)		(000’s)
Accrued accounting and legal	$	303	$	391
Accrued reimbursements and travel		-		7
Accrued consulting		79		171
Accrued finders fee		6,026		-
Accrued research and development expenses		137		351
Accrued marketing		-		13
Accrued office and other		410		439
Accrued settlement expense		-		494
Accrued payroll		617		186
Accounts payable and accrued expenses	$	7,572	$	2,052

SCHEDULE OF INFORMATION RELATED TO WARRANTS (Details) - $ / shares	3 Months Ended	6 Months Ended
	Mar. 31, 2025	Jun. 30, 2025	Dec. 31, 2024
Subsidiary or Equity Method Investee [Line Items]
Number Outstanding		3,564,982	4,899,716
BioSig AI Sciences, Inc. [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price	$ 1.00
Number Outstanding	130,500
Expiration date	June-July 2028
ViralClear Pharmaceuticals, Inc. [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price			$ 5.07
Number Outstanding		473,772	480,347
Range One [Member] \| ViralClear Pharmaceuticals, Inc. [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 5.00
Number Outstanding		473,772
Expiration date		November 2027
Warrants At 0.3000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 0.3000
Number Outstanding		186,294
Expiration date		Nov-28
Warrants At 0.9547 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 0.9547
Number Outstanding		758,514
Expiration date		Sep-28
Warrants At 1.7800 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 1.7800
Number Outstanding		1,047,122
Expiration date		May-29
Warrants At 2.3875 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 2.3875
Number Outstanding		109,948
Expiration date		May-29
Warrants At 3.3640 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 3.3640
Number Outstanding		130,363
Expiration date		Jul-29
Warrants At 4.0660 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.0660
Number Outstanding		25,000
Expiration date		Nov-32
Warrants At 4.4550 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.4550
Number Outstanding		113,005
Expiration date		Jun-28
Warrants At 4.4660 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.4660
Number Outstanding		48,980
Expiration date		Nov-28
Warrants At 4.6626 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.6626
Number Outstanding		63,090
Expiration date		Apr-29
Warrants At 4.9252 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.9252
Number Outstanding		56,307
Expiration date		Mar-29
Warrants At 4.9290 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 4.9290
Number Outstanding		75,645
Expiration date		Mar-29
Warrants At 5.1358 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 5.1358
Number Outstanding		115,545
Expiration date		Jul-28
Warrants At 7.1810 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 7.1810
Number Outstanding		95,761
Expiration date		Jul-28
Warrants At 7.5020 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 7.5020
Number Outstanding		9,846
Expiration date		Jul-28
Warrants At 7.9630 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 7.9630
Number Outstanding		88,324
Expiration date		Aug-28
Warrants At 9.0000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 9.0000
Number Outstanding		21,709
Expiration date		Jun-27
Warrants At 9.5960 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 9.5960
Number Outstanding		84,390
Expiration date		Jan-29
Warrants At 10.0992 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 10.0992
Number Outstanding		19,118
Expiration date		Aug-28
Warrants At 10.2600 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 10.2600
Number Outstanding		51,705
Expiration date		Sep-28
Warrants At 10.4678 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 10.4678
Number Outstanding		84,296
Expiration date		Sep-28
Warrants At 11.3000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 11.3000
Number Outstanding		40,417
Expiration date		Oct-28
Warrants At 13.2800 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 13.2800
Number Outstanding		96,198
Expiration date		Nov-28
Warrants At 14.0000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 14.0000
Number Outstanding		174,013
Expiration date		Sep-25
Warrants At 48.0000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 48.0000
Number Outstanding		12,500
Expiration date		Jul-26
Warrants At 61.6000 [Member]
Subsidiary or Equity Method Investee [Line Items]
Exercise price		$ 61.6000
Number Outstanding		56,892
Expiration date		Nov-27

LEASE RECEIVABLES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
LEASE RECEIVABLES (Details Narrative) - USD ($)	Jun. 30, 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%

NON-CONTROLLING INTEREST (Tables)

6 Months Ended

Jun. 30, 2025

Noncontrolling Interest [Abstract]

SCHEDULE OF NON-CONTROLLING INTEREST

Net loss attributable to the non-controlling interest for the three months ended June 30, 2025 (000’s):

SCHEDULE OF NON-CONTROLLING INTEREST

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income	$	-		$	23		$	23
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income attributable to non-controlling interest	$	-		$	4		$	4

Net loss attributable to the non-controlling interest for the three months ended June 30, 2024 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income (loss)	$	-		$	27		$	27
Average Non-Controlling interest percentage of profit/losses		32	%		16	%		15	%
Net income (loss) attributable to non-controlling interest	$	-		$	4		$	4

Net loss attributable to the non-controlling interest for the six months ended June 30, 2025 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income	$	-		$	98		$	98
Average Non-Controlling interest percentage of losses		31	%		16	%		16	%
Net income attributable to non-controlling interest	$	-		$	16		$	16

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

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.			Total
	(000’s)			(000’s)			(000’s)
Net income (loss)	$	(41	)	$	24		$	(17	)
Average Non-Controlling interest percentage of profit/losses		32	%		16	%		52	%
Net income (loss) attributable to non-controlling interest	$	(13	)	$	4		$	(9	)

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST

The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2025 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.		Total
	(000’s)			(000’s)		(000’s)
Balance, January 1, 2025	$	(171	)	$	188	$	17
Net income attributable to non-controlling interest		-			16		16
Balance, June 30, 2025	$	(171	)	$	204	$	33

The following table summarizes the changes in non-controlling interest for the six months ended June 30, 2024 (000’s):

	ViralClear			BioSig AI
	Pharmaceuticals, Inc.			Sciences, Inc.		Total
	(000’s)			(000’s)		(000’s)
Balance, January 1, 2024	$	(158	)	$	184	$	26
Net income (loss) attributable to non-controlling interest		(13	)		4		(9	)
Balance, June 30, 2024	$	(171	)	$	188	$	17

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

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

AOCI Attributable to Parent [Member]

Noncontrolling Interest [Member]

Total

Balance at Dec. 31, 2023

$ 9,000

$ 241,988,000

$ (245,015,000)

$ 26,000

$ (2,992,000)

Balance, shares at Dec. 31, 2023

9,040,043

Common stock issued for services

$ 2,000

1,249,000

1,251,000

Common stock issued for services, shares

1,862,744

Stock based compensation

^[1]

(190,000)

Stock based compensation, shares

1,500

Preferred stock dividend

(2,000)

Net loss

(3,402,000)

(13,000)

(3,415,000)

Sale of common stock and warrants, net transactional costs

^[1]

1,040,000

Sale of common stock and warrants, net transactional costs, shares

260,720

Accretion of deemed preferred stock dividend

133,000

Deemed preferred stock dividend

(133,000)

Balance at Mar. 31, 2024

$ 11,000

244,085,000

(248,417,000)

13,000

(4,308,000)

Balance, shares at Mar. 31, 2024

11,165,007

Balance at Dec. 31, 2023

$ 9,000

241,988,000

(245,015,000)

26,000

(2,992,000)

Balance, shares at Dec. 31, 2023

9,040,043

Net loss

(7,326,000)

Balance at Jun. 30, 2024

$ 15,000

252,311,000

(252,332,000)

17,000

11,000

Balance, shares at Jun. 30, 2024

15,110,846

Balance at Mar. 31, 2024

$ 11,000

244,085,000

(248,417,000)

13,000

(4,308,000)

Balance, shares at Mar. 31, 2024

11,165,007

Common stock issued for services

^[1]

420,000

Common stock issued for services, shares

278,000

Stock based compensation

$ 1,000

4,011,000

4,012,000

Stock based compensation, shares

1,238,750

Preferred stock dividend

(3,000)

Net loss

(3,915,000)

4,000

(3,911,000)

Sale of common stock and warrants, net transactional costs

$ 1,000

635,000

636,000

Sale of common stock and warrants, net transactional costs, shares

434,782

Common stock issued in exchange for principal and accrued interest on a note payable

^[1]

509,000

Common stock issued in exchange for principal and accrued interest on a note payable, shares

348,624

Sale of common stock and warrants, net transactional costs

$ 2,000

2,532,000

2,534,000

Sale of common stock and warrants, net transactional costs, shares

1,570,683

Stock issued as forgiveness of accounts payable

^[1]

122,000

Stock issued as forgiveness of accounts payable, shares

75,000

Balance at Jun. 30, 2024

$ 15,000

252,311,000

(252,332,000)

17,000

11,000

Balance, shares at Jun. 30, 2024

15,110,846

Balance at Dec. 31, 2024

$ 17,000

253,784,000

(255,345,000)

17,000

(1,527,000)

Balance, shares at Dec. 31, 2024

17,239,096

Common stock issued for services

$ 2,000

1,960,000

1,962,000

Common stock issued for services, shares

1,438,542

Exercise of warrants

^[1]

Exercise of warrants, shares

48,996

Stock based compensation

^[1]

112,000

Stock based compensation, shares

225,001

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

$ 4,000

3,878,000

3,882,000

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

4,403,166

Sale of common stock and warrants

$ 1,000

817,000

818,000

Sale of common stock and warrants, shares

758,514

Common stock issued to settle accounts payable

^[1]

189,000

Stock issued as extinguishment of debt, shares

135,000

Preferred stock dividend

(2,000)

Net loss

(2,812,000)

12,000

(2,800,000)

Balance at Mar. 31, 2025

$ 24,000

260,738,000

(258,157,000)

29,000

2,634,000

Balance, shares at Mar. 31, 2025

24,248,315

Balance at Dec. 31, 2024

$ 17,000

253,784,000

(255,345,000)

17,000

(1,527,000)

Balance, shares at Dec. 31, 2024

17,239,096

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

$ 6,025,880

$ 1,010,000

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

1,030,065

200,000

Net loss

$ (23,169,000)

Balance at Jun. 30, 2025

$ 31,000

273,343,000

(278,529,000)

1,538,000

33,000

(3,584,000)

Balance, shares at Jun. 30, 2025

30,793,135

Balance at Mar. 31, 2025

$ 24,000

260,738,000

(258,157,000)

29,000

2,634,000

Balance, shares at Mar. 31, 2025

24,248,315

Common stock issued for services

$ 4,000

5,278,000

5,282,000

Common stock issued for services, shares

3,758,380

Exercise of warrants

$ 1,000

(1,000)

Exercise of warrants, shares

818,827

Stock based compensation

$ 2,000

7,330,000

7,332,000

Stock based compensation, shares

2,240,012

Preferred stock dividend

(2,000)

Net loss

(20,372,000)

4,000

(20,368,000)

Common stock cancelled

^[1]

Common stock cancelled, shares

(272,399)

Other comprehensive income

1,538,000

Balance at Jun. 30, 2025

$ 31,000

$ 273,343,000

$ (278,529,000)

$ 1,538,000

$ 33,000

$ (3,584,000)

Balance, shares at Jun. 30, 2025

30,793,135

[1]	- less than $1

RIGHT TO USE ASSETS AND LEASE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Right To Use Assets And Lease Liability
Operating lease, expense			$ 15		$ 15
Operating lease, description			expiring on July 31, 2025		expiring on July 31, 2025
Operating lease expense	$ 48	$ 72	$ 97	$ 163

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2025

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 8 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses as of June 30, 2025 and December 31, 2024 consist of the following:

	June 30,		December 31,
	2025		2024
	(000’s)		(000’s)
Accrued accounting and legal	$	303	$	391
Accrued reimbursements and travel		-		7
Accrued consulting		79		171
Accrued finders fee		6,026		-
Accrued research and development expenses		137		351
Accrued marketing		-		13
Accrued office and other		410		439
Accrued settlement expense		-		494
Accrued payroll		617		186
Accounts payable and accrued expenses	$	7,572	$	2,052

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

SEGMENT REPORTING

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 15 – SEGMENT REPORTING

Chief Operating Decision Maker (CODM) and Segment Evaluation

On May 28, 2025, in connection with the acquisition of Streamex Exchange Corporation, the Company appointed Henry McPhie, former co-founder and CEO of Streamex, as its new Chief Executive Officer and Board of Directors. As a result of this leadership change, Mr. McPhie was designated as the Company’s new Chief Operating Decision Maker (“CODM”), replacing Anthony Amato, the Company’s former CEO and director.

Following this change, the Company re-evaluated its operating and reportable segments based on the internal financial information reviewed by the CODM for purposes of performance assessment and resource allocation. Although the acquisition of Streamex introduced a new line of business focused on digital asset infrastructure, the CODM has not yet begun reviewing Streamex’s operating results separately for purposes of performance assessment or resource allocation. As of June 30, 2025, the CODM continues to evaluate the Company’s financial performance on a consolidated basis, and the internal reporting structure has not been modified to reflect discrete segment-level financial information.

Management believes that a transitional period is appropriate given the timing of the acquisition, the pre-revenue status of Streamex, and the pending financing and shareholder approvals necessary to operationalize the Streamex platform. Accordingly, the Company has concluded that no change in reportable segments has occurred as of June 30, 2025. The Company will continue to monitor the CODM’s review practices and internal reporting structure and will update its segment disclosures in future periods if and when discrete financial information is regularly reviewed at the segment level.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

In accordance with ASC 280-10-50-34, if a change in reportable segments occurs in a future period, the Company will recast prior-period segment disclosures retrospectively to reflect the new segment structure.

Basis of Segmentation

The Company’s CODM evaluates financial performance and allocates resources on a consolidated basis. The Company manages its operations as one integrated business, and the CODM does not receive or review separate financial information for Streamex or any other business unit. This approach reflects the manner in which the CODM:

	●	Assesses performance against budgeted targets;
	●	Forecasts future financial results;
	●	Makes strategic and operational decisions;
	●	Allocates resources across the organization.

Accordingly, the Company has determined that it operates as one reportable and operating segment as of June 30, 2025

Management continues to evaluate whether the Streamex business may become a separate reportable segment in future periods, depending on the scale and financial significance, and the CODM’s review of discrete operating results.

Segment Performance Measures

The primary measure used by the CODM to assess performance is consolidated net loss, which is reviewed in conjunction with other consolidated financial metrics. The CODM also evaluates actual results against budgeted amounts and considers consolidated operating results in making decisions about research and development investments and other strategic initiatives.

Segment assets are not separately reported to or reviewed by the CODM. Therefore, the Company does not disclose segment asset information. All assets are managed on a consolidated basis and are reported in the Company’s unaudited condensed consolidated balance sheets.

The Company does not currently disclose geographic revenue or customer concentration by segment, as such information is not reviewed by the CODM. However, this will be reassessed as operations evolve.

Revenue and Expense Information

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

SCHEDULE OF SEGMENT REPORTING

	2025			2024			2025			2024
	For The Three Months Ended						For The Six Months Ended
	June 30,						June 30,
	2025			2024			2025			2024
	(000’s)			(000’s)			(000’s)			(000’s)

Revenues	$	-		$	13		$	-		$	27
Less Segment expenses:
Research and development		19			209			25			505
Research and development - stock-based compensation expenses		-			133			-			75
General and administrative		7,672			615			8,554			2,378
General and administrative - stock-based compensation expenses		12,120			4,299			14,194			5,418
Impairment of long term assets		-			-			-			253
Depreciation and amortization		554			49			577			127
Total operating and segment expense		(20,365	)		(5,305	)		(23,350	)		(8,756	)
Plus:
Interest income (expense)		13			(5	)		13			(8	)
Gain on settlement and extinguishment of debt		(3	)		1,388			196			1,388
Other income (expense)		(13	)		(2	)		(28	)		23
Total other income (expense)		(3	)		1,381			181			1,403
Segment Net Loss	$	(20,368	)	$	(3,911	)	$	(23,169	)	$	(7,326	)
Non-controlling interest		(4	)		(4	)		(16	)		9
Net loss attributable to BioSig Technologies, Inc.	$	(20,372	)	$	(3,915	)	$	(23,185	)	$	(7,317	)

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 11: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 12: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/280/tableOfContent

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

+ Details

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2025

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 14 – FAIR VALUE MEASUREMENTS

The Company measures certain financial instruments at fair value on a recurring basis in accordance with ASC 820, Fair Value Measurement. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Assets and liabilities that are measured at fair value on a nonrecurring basis relate primarily to tangible property and equipment, goodwill and other intangible assets, which are remeasured when the derived fair value is below carrying value in the consolidated balance sheets. For these assets, the Company does not periodically adjust carrying value to fair value except in the event of impairment. If it is determined that impairment has occurred, the carrying value of the asset is reduced to fair value and the difference is included in impairments and other charges, net in the consolidated statements of operations.

Assets that are measured at fair value and classified as level 3 on a nonrecurring basis are as follows:

Description	May 28, 2025
Trade name	$	5,100
Developed technology	$	40,000
Legal and compliance framework	$	2,400
Goodwill	$	57,847

All these assets were measured at the acquisition dates in conjunction with the Streamex acquisition.

The significant unobservable inputs used in our level 3 fair value measurements during the six months ended June 30, 2025 are as follows:

SUMMARY OF UNOBSERVABLE INPUTS

Areas	Valuation Techniques	Unobservable Inputs	Range (Weighted Average)
Trade name	Relief-from-Royalty Method	Royality Rate		1	%
		Revenue Growth Rate		53% average through FY2030, 3% thereafter
		Discount rate		40	%
		Income tax rate		26	%
		Tax amortization period		20 yrs
Developed technology	Multi-Period Excess Earnings Method (MPEEM)	Royalty rate		1	%
		Revenue Growth Rates		53% average through FY2030, 3% thereafter
		Expense Growth Rates		16% - 26	%
		Contributory Assets’ Charge		17.1% - 193.6	%
		Obsolesce		Sigmoid curve over 8-year life
		Distributor EBIT margin for customer relationships		9	%
		Discount rate		40	%
		Income tax rate		26	%
		Tax amortization period		20 yrs
Legal and compliance framework	Cost Approach	Replacement cost growth rate		3	%
		Cap Ex Rates		1	%
		Contributory Assets Rates		40	%
		After tax rate of return		40	%
		Useful life		7 yrs

In connection with the acquisition of Streamex Exchange Corporation on May 28, 2025, BioSig Technologies, Inc. issued 109,070,079 Exchangeable Shares through its wholly-owned subsidiary, ExchangeCo, as purchase consideration. The Exchangeable Shares are convertible into BioSig common stock on a 1:1 basis, subject to a 1.25:1 adjustment if shareholder approval is not obtained within six months. As of the acquisition date, the Exchangeable Shares were not exchangeable into more than 19.9% of BioSig’s outstanding common stock, pending shareholder approval.

Due to the lack of an active market and the contingent nature of conversion, the Exchangeable Shares were classified as a Level 3 instrument under ASC 820.

The fair value of the derivative liability was estimated using a discounted cash flow method. The following table summarizes the significant unobservable inputs used in the valuation:

Initial Recognition – May 28, 2025

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

The fair value of the Exchangeable Shares upon initial recognition was estimated using a fundamentals-based valuation of Streamex’s enterprise value, rather than observable market inputs. The valuation incorporated:

	●	Valuation technique: Discounted Cash Flow (DCF) method
	●	Key unobservable inputs:

	○	Discount rate: 40.0%
	○	Terminal growth rate: 3.0%
	○	Capitalization rate: 37.0%
	○	Revenue growth rate: 53% average annual growth through FY2030, 3% thereafter
	○	Expense rate: 16% - 26%
	○	Capital expenditure rate: 1% of revenue annually
	○	Income tax rate: 26%

●

Fair value conclusion: $105.5 million (USD in 000s)

This valuation was used to determine the total preliminary purchase consideration for the acquisition.

Subsequent Measurement – June 30, 2025

As of June 30, 2025, the Exchangeable Shares remained unlisted and subject to shareholder approval for full conversion. No observable market transactions occurred during the period. The Company reassessed the fair value using updated inputs, including:

	●	Reaffirmed discount rate: 40.0%, consistent with venture-stage risk profile
	●	Updated cash flow projections: No material deviation from initial PFI
	●	Conversion probability: Management continued to assess shareholder approval as probable, but not yet obtained

As a result, the fair value of the Exchangeable Shares remained unchanged at $105.5 million as of June 30, 2025. The instrument continues to be classified as Level 3 due to the absence of observable market inputs and the contingent nature of conversion.

Rollforward of Level 3 Fair Value Measurements:

	Amount ($000s)
Initial recognition (May 28, 2025)	$	105,498
Change in fair value		-
Settlements (Exchange to Common Stock)*		-
Balance as of June 30, 2025	$	105,498
Balance	$	105,498

*	Represents the reduction in derivative liability for Exchangeable Shares exchanged for common stock upon shareholder approval. No exchanges occurred during the period ended June 30, 2025.

There were no transfers into or out of Level 3 during the period. Any future exchanges of Exchangeable Shares for common stock will be reflected as settlements in the rollforward table.

The Company’s valuation process for Level 3 fair value measurements involves consultation with independent valuation specialists and review by management. The process includes regular reassessment of key assumptions and inputs.

The fair value of the Exchangeable Shares is sensitive to changes in key unobservable inputs, particularly the discount rate and projected cash flows. An increase in the discount rate or a decrease in projected cash flows would result in a lower fair value measurement. These inputs are interrelated, as higher perceived risk (reflected in the discount rate) may also impact management’s cash flow expectations. Due to the venture-stage nature of Streamex and the contingent conversion feature, the valuation remains highly sensitive to these assumptions.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Year ended December 31, 2025	$ 15
Total	15
Less: Present value discount
Lease liability	$ 15	$ 102

SCHEDULE OF SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2025	Jun. 30, 2024
Segment Reporting Information [Line Items]
Revenues			$ 13			$ 27
Research and development	19		342		25	580
General and administrative	19,792		4,914		22,748	7,796
Impairment of long term assets						253
Depreciation and amortization	554		49		577	127
Total operating and segment expense	(20,365)		(5,305)		(23,350)	(8,756)
Interest income (expense)	13		(5)		13	(8)
Gain on settlement and extinguishment of debt					196	1,388
Other income (expense)	(13)		(2)		(28)	23
Total other income (expense), net	(3)		1,381		181	1,403
Net loss	(20,368)	$ (2,800)	(3,911)	$ (3,415)	(23,169)	(7,326)
Non-controlling interest	(4)		(4)		(16)	9
Net loss attributable to BioSig Technologies, Inc.	(20,372)		(3,915)		(23,185)	(7,317)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues
Research and development	19				25
Research and development - stock-based compensation expenses
General and administrative	7,672				8,554
General and administrative - stock-based compensation expenses	12,120				14,194
Impairment of long term assets
Depreciation and amortization	554				577
Total operating and segment expense	(20,365)				(23,350)
Interest income (expense)	13				13
Gain on settlement and extinguishment of debt	(3)				196
Other income (expense)	(13)				(28)
Total other income (expense), net	(3)				181
Net loss	(20,368)				(23,169)
Non-controlling interest	(4)				(16)
Net loss attributable to BioSig Technologies, Inc.	$ (20,372)				$ (23,185)
ViralClear Pharmaceuticals, Inc. [Member]
Segment Reporting Information [Line Items]
Revenues			13			27
Research and development			209			505
Research and development - stock-based compensation expenses			133			75
General and administrative			615			2,378
General and administrative - stock-based compensation expenses			4,299			5,418
Impairment of long term assets						253
Depreciation and amortization			49			127
Total operating and segment expense			(5,305)			(8,756)
Interest income (expense)			(5)			(8)
Gain on settlement and extinguishment of debt			1,388			1,388
Other income (expense)			(2)			23
Total other income (expense), net			1,381			1,403
Net loss			(3,911)			(7,326)
Non-controlling interest			(4)			9
Net loss attributable to BioSig Technologies, Inc.			$ (3,915)			$ (7,317)

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS

6 Months Ended

Jun. 30, 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 June 30, 2025, the Company had cash of $2.8 million and working capital deficit of $110 million. During the six months ended June 30, 2025, the Company used net cash in operating activities of $2.4 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

JUNE 30, 2025 (unaudited)

SCHEDULE OF RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2025 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted shares issued, beginning balance	1,385,839
Granted	7,475,267
Vested and issued	(7,796,943)
Forfeited	(60,000)
Restricted shares issued, ending balance	1,004,163
Vested restricted shares	4,163
Unvested restricted shares	1,000,000
ViralClear Pharmaceuticals, Inc. [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted shares issued, beginning balance	678,679
Forfeited
Restricted shares issued, ending balance	678,679
Unvested restricted shares
Vested restricted shares	678,679
Total	678,679

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details Narrative)

3 Months Ended

6 Months Ended

Jun. 30, 2025

USD ($)

$ / shares

Mar. 31, 2025

USD ($)

Jun. 30, 2024

USD ($)

Mar. 31, 2024

USD ($)

Jun. 30, 2025

USD ($)

$ / shares

Jun. 30, 2024

USD ($)

May 01, 2024

$ / shares

Jan. 12, 2024

$ / shares

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price | $ / shares

$ 7.14

Options vesting fair value | $

$ 1,036,333

$ 1,076,015

Options vesting fair value | $

$ 157,417

$ 154,735

Restricted stock, unamortized | $

$ 0

Weighted average period term

0 years

Employee Benefits and Share-Based Compensation | $

$ 450,820

Stock Issued During Period, Shares, New Issues

200,000

Stock price | $ / shares

$ 7.14

Restricted common stock

7,340,267

Restricted common stock, value | $

$ 5,000,000.0

Services, value | $

$ 5,282,000

$ 1,962,000

$ 420,000

$ 1,251,000

Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock Issued During Period, Shares, New Issues

1,381,055

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares of its common stock, warrants

867,823

Stock Issued During Period, Shares, New Issues

4,403,166

1,030,065

Services, shares

3,758,380

1,438,542

278,000

1,862,744

Services, value | $

$ 4,000

$ 2,000

^[1]

$ 2,000

Investor [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase shares

391,703

130,363

Warrants outstanding exercise price | $ / shares

$ 1.398

$ 3.364

Investor [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase shares

758,514

Warrants outstanding exercise price | $ / shares

$ 0.9547

Measurement Input, Price Volatility [Member] | Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Derivative liability

122.43

Measurement Input, Risk Free Interest Rate [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Derivative liability

4.32

Measurement Input Dividend Payout [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Derivative liability

0.00

Measurement Input, Expected Term [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Derivative liability, measurement input, expected life

10 years

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

899,870

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 | $

$ 4,750,000

Services, shares

5,196,922

2,140,744

Share-based payment arrangement, noncash expense | $

$ 11,570,000

$ 3,650,000

$ 13,740,000

$ 3,570,000

Restricted Stock Units (RSUs) [Member] | Key Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Services, shares

135,000

Services, value | $

$ 200,000

[1]	- less than $1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2025

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes thereto for the year ended December 31, 2024, which are included with the Company’s Annual Report on Form 10-K filed with the United States Securities Exchange Commission (“SEC”) on April 15, 2025. Furthermore, the Company’s significant accounting policies are disclosed in the audited consolidated financial statements for the years ended December 31, 2024 and 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC. Since the date of those audited consolidated financial statements, there have been no changes to the Company’s significant accounting policies, except as noted below.

The accompanying unaudited interim condensed consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and as amended by Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”).

In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements for the periods presented reflect all adjustments, consisting of only normal recurring adjustments, necessary to fairly present the Company’s financial position, results of operations, and cash flows. The December 31, 2024, consolidated balance sheet was derived from audited financial statements, but does not include all U.S. GAAP disclosures. The unaudited condensed consolidated financial statements for the interim periods are not necessarily indicative of results for the full year.

Principals of Consolidation

Principals of Consolidation

The accompanying unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc. and its majority owned subsidiary, ViralClear, and wholly owned subsidiaries, BioSig AI, ExchangeCo, and Callco herein collectively referred to as the “Company” or “BioSig”. All significant intercompany accounts and transactions have been eliminated in consolidation.

Segment Reporting

The Company determines its operating and reportable segments in accordance with ASC 280, Segment Reporting, based on the financial information regularly reviewed by the Chief Operating Decision Maker (“CODM”) for purposes of performance assessment and resource allocation.

As of June 30, 2025, the CODM evaluates the Company’s financial performance and allocates resources on a consolidated basis. The Company manages its operations as one integrated business and does not prepare or review discrete financial information for individual business units or subsidiaries. Accordingly, the Company has concluded that it operates as a single reportable segment.

Management will continue to monitor the CODM’s review practices and internal reporting structure and will update its segment disclosures in future periods if and when discrete financial information is regularly reviewed at the segment level

Use of Estimates

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.

Business Acquisition

Business Acquisition

The Company recognizes and measures identifiable tangible and intangible assets acquired and liabilities assumed as of the acquisition date at fair value. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. The operating results of the acquired business are included in our unaudited condensed consolidated financial statements beginning on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Goodwill is recognized for the excess of purchase price over the net fair value of assets acquired and liabilities assumed. Acquisition-related costs are expensed as incurred.

Intangible Assets

Intangible Assets

The Company intangible assets consist of trade name, developed technology, legal and compliance framework and patents. Trade name was recognized based on its distinct branding and expected contribution to future revenues. Developed technology was recognized for its proprietary protocols and systems enabling tokenization of real-world assets and its integration with decentralized finance platforms. Legal and compliance framework was recognized based on the cost to recreate the regulatory and legal infrastructure necessary for operations. 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 patent costs are amortized to expense over the lesser of the legal patent term or the estimated life of the product of 20 years. Trade name was assigned a useful life of 10 years, developed technology was assigned a useful life of 8 years and legal and compliance framework was assigned a useful life of 7 years. The amortization of the intangible asset is computed using the straight-line method.

The Company evaluates its definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Such indicators may include adverse changes in market conditions, legal or regulatory developments, or underperformance relative to expectations. If indicators are present, the Company performs a recoverability test by comparing the asset’s carrying amount to the undiscounted future cash flows expected to result from its use and eventual disposition. If the carrying amount is not recoverable, an impairment loss is recognized for the excess of the carrying amount over the asset’s fair value.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Goodwill

Goodwill

Goodwill represents the excess of the cost of an acquired business over the fair value assigned to its net assets. Goodwill is not amortized but is tested for impairment at a reporting unit level on an annual basis or when an event occurs, or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Events or changes in circumstances that may trigger interim impairment reviews include, but not limited to, significant adverse changes in business climate, operating results, planned investments in the reporting unit, or an expectation that the carrying amount may not be recoverable, among other factors.

The Company may first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company determines it is more likely than not that the fair value of the reporting unit is greater than it’s carrying amount, an impairment test is unnecessary. If an impairment test is necessary, the Company will estimate the fair value of its related reporting units. If the carrying value of a reporting unit exceeds its fair value, the goodwill of that reporting unit is determined to be impaired, and the Company will proceed with recording an impairment charge equal to the excess of the carrying value over the related fair value.

During the three and six months ended June 30, 2025, the Company recorded goodwill in connection with a business acquisition. In evaluating whether a triggering event occurred during the period, the Company performed a qualitative assessment consistent with the guidance in U.S. GAAP. This assessment considered the totality of events and circumstances, including the existence of substantial doubt to continue as a going concern, and concluded that it is not more likely than not (i.e., less than a 50% likelihood) that the fair value of the reporting unit is below its carrying amount. Based on this assessment, no impairment charges related to goodwill were recorded for the periods presented.

Derivative Liability

Derivative Liability

Accordingly, the Exchangeable Shares are initially recognized as a derivative liability at fair value, measured at $105.5 million as of the acquisition date, and are remeasured at fair value through earnings each reporting period for as long as the exercise contingencies—including both the NASDAQ 19.99% limitation and shareholder approval—remain in place. As of June 30, 2025, these contingencies have not been resolved; therefore, the Exchangeable Shares continue to be classified as a liability.

Accordingly, the Exchangeable Shares are initially recognized as a derivative liability at fair value, measured at $105.5 million as of the acquisition date, and is remeasured at fair value through earnings each reporting period for as long as shareholder approval has not been obtained and the exercise contingency’s as noted above are still in place. As of June 30, 2025, shareholder approval has not been obtained.

Revenue and Accounts Receivable

Revenue and Accounts Receivable

The Company had one customer which accounts for 100% of our revenue in the three months ended June 30, 2024.

The Company had one customer which accounts for 96% of our revenue in the six months ended June 30, 2024.

As of June 30, 2025 and December 31, 2024, the Company had no customers and three customers representing 43.6%, 39.9% and 12% of the outstanding accounts receivable, respectively.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Allowance for Credit losses

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 $109 and $0 as of June 30, 2025 and December 31, 2024, respectively. The Company believes that its reserve is adequate, however results may differ in future periods. For the six months ended June 30, 2025 and 2024, bad debt expense totaled $0.

Concentrations of Credit Risk

Concentrations of Credit Risk

Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash. The Company places its cash with credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limit. As of June 30, 2025 and December 31, 2024, deposits in excess of FDIC limits were $2.4 million and nil, respectively.

In addition, as of June 30, 2025, the Company held $0.2 million in cash deposits with a Canadian financial institution that are not insured by the FDIC.

Foreign Currency Translations and Transactions

Foreign Currency Translations and Transactions

The Company translates the financial statements of foreign subsidiaries whose functional currency is the local currency into U.S. dollars in accordance with ASC 830, Foreign Currency Matters. Assets and liabilities are translated at exchange rates in effect at the balance sheet date, while revenues and expenses are translated at average exchange rates for the reporting period.

Translation adjustments resulting from the conversion of foreign currency financial statements are recorded in “Accumulated Other Comprehensive Income”, a separate component of shareholders’ equity.

Foreign currency transactions denominated in a currency other than the functional currency are remeasured at the exchange rate in effect on the transaction date. Monetary assets and liabilities are remeasured at period-end exchange rates, and resulting gains or losses are recognized in “Other income (expense), net” in the unaudited condensed consolidated statement of operations.

The majority of the Company’s transactions are settled in U.S. dollars. The Company does not currently engage in foreign currency hedging activities.

Concentration of Assets

Concentration of Assets

As of June 30, 2025, the Company’s consolidated assets totaled approximately $109.7 million, of which approximately 2.84% ($3.1 million) were located in the United States and 97.16% ($106.6 million) were located in Canada. The Canadian assets are held through ExchangeCo, a wholly owned subsidiary of the Company, and relate to the Company’s Streamex business. These assets consist primarily of goodwill and intangible assets ($106.3 million), cash ($210 thousand), amounts due from a related party ($11 thousand), and prepaid expenses ($59 thousand).

The Company evaluates geographic concentrations in accordance with ASC 275, Risks and Uncertainties, and considers potential exposure to economic, regulatory, and currency-related risks. While the Canadian-based assets represent a significant portion of consolidated assets, they are not currently subject to material operational, legal, or foreign exchange restrictions. Management believes that the Company is not exposed to heightened risk from geographic concentration, given the nature of the assets, the stability of the Canadian jurisdiction, and the strategic alignment of the Streamex business with the Company’s broader operations.

Net Income (loss) Per Common Share

Net Income (loss) Per Common Share

The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

For periods in which the Company reports net income and has outstanding convertible preferred stock, diluted earnings per share is calculated using the if-converted method, as required by ASC 260-10. This method assumes conversion of the preferred shares into common stock at the beginning of the period (or at issuance, if later), and includes the resulting common shares in the denominator of diluted EPS, while adjusting the numerator to exclude preferred dividends.

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 two-class method would only be used if participating securities were present.

The computation of basic and diluted loss per share as of June 30, 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:

	June 30,		June 30,
	2025		2024
Redeemable series C convertible preferred stock		344,763		532,425
Options to purchase common stock		2,736,000		118,700
Warrants to purchase common stock		3,564,982		4,951,068
Restricted stock units to acquire common stock		1,004,163		1,541,250
Exchangeable Shares		109,070,057		-
Totals		116,719,965		7,143,443

Stock Based Compensation

Stock Based Compensation

The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award as measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Recent Accounting Pronouncements

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.

In March 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2025-02 “Liabilities (405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122” (“ASU 2025-02”), which amends the Accounting Standards Codification to remove the text of SEC Staff Accounting Bulletin (“SAB”) 121 “Accounting for Obligations to Safeguard Crypto- Assets an Entity Holds for its Platform Users” as it has been rescinded by the issuance of SAB 122. ASU 2025-02 is effective immediately and is not expected to have an impact on the Company’s financial statements.

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Impairment of long lived assets	$ 0	$ 253,000	$ 0	$ 253,000
Depreciation	$ 14	$ 44	$ 32	$ 117

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		6 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 15, 2025	Jul. 07, 2025	Aug. 31, 2025	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2025	Dec. 31, 2024
Subsequent Event [Line Items]
Common stock, par value				$ 0.001		$ 0.001	$ 0.001
Sale of common stock under-at-the market offering, net of transaction costs, shares						200,000
Shares price				$ 7.14		$ 7.14
Common Stock [Member]
Subsequent Event [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period				818,827	48,996
Sale of common stock under-at-the market offering, net of transaction costs, shares					4,403,166	1,030,065
Subsequent Event [Member]
Subsequent Event [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period			625,746
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised			796,417
Subsequent Event [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Sale of common stock under-at-the market offering, net of transaction costs, shares	3,852,149
Shares price	$ 3.90
Public offering value	$ 15,000,000.0
Sale of stock, value	$ 13,620,000
Subsequent Event [Member] \| Standby Equity Purchase Agreement [Member]
Subsequent Event [Line Items]
Sale of stock issued, vale		$ 1,000,000,000
Variable weighted average percentage, description		Each Advance Notice will be priced at 97% of the lowest VWAP of the Common Stock during the three consecutive trading days commencing on the date the Advance Notice is received by the Investor, subject to certain adjustments if the daily VWAP is below a minimum acceptable price specified by the Company.
Sale of stock per share		$ 9.414
Commitment fee description		Company agreed to pay a commitment fee equal to 1.0% of the commitment amount, with the initial payment due concurrently with the first closing of a sale under the SEPA
Subsequent Event [Member] \| Standby Equity Purchase Agreement [Member] \| Investors [Member]
Subsequent Event [Line Items]
Ownership percentage		4.99%
Subsequent Event [Member] \| Senior Secured Convertible Debentures [Member]
Subsequent Event [Line Items]
Aaggregate principal amount		$ 100,000,000
Common stock, par value		$ 0.001
Subsequent Event [Member] \| Two Secured Convertible Debentures [Member]
Subsequent Event [Line Items]
Aaggregate principal amount		$ 25,000,000
Additional convertible debt		$ 50,000,000

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Current assets:
Cash	$ 2,820	$ 142
Accounts receivable, net		109
Sales tax receivable	18
Net investment in leases, short term		13
Prepaid expenses and vendor deposits	152	80
Total current assets	3,001	344
Non-current assets:
Property and equipment, net	53	85
Right-to-use assets, net	14	96
Net investment in leases, long term		4
Other assets	44	44
Intangible assets, net	47,917	269
Goodwill	58,692
Total non-current assets	106,720	498
Total assets	109,721	842
Current liabilities:
Accounts payable and accrued expenses, including $466 and $19 to related parties as of June 30, 2025 and December 31, 2024, respectively	7,572	2,052
Derivative liability	105,498
Dividends payable	115	110
Lease liability, short term	15	102
Total current liabilities	113,200	2,264
Total liabilities	113,200	2,264
Commitments and contingencies (Note 12)
Mezzanine Equity
Redeemable 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; cumulative dividends payable of $115 and $110 as of June 30, 2025 and December 31, 2024, respectively)	105	105
Stockholders’ 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.
Common stock, $0.001 par value, authorized 200,000,000 shares, 30,793,135 and 17,239,096 issued and outstanding as of June 30, 2025 and December 31, 2024, respectively	31	17
Additional paid-in-capital	273,343	253,784
Accumulated other comprehensive income	1,538
Accumulated deficit	(278,529)	(255,345)
Total stockholders’ deficit attributable to BioSig Technologies, Inc.	(3,617)	(1,544)
Non-controlling interest	33	17
Total stockholders’ deficit	(3,584)	(1,527)
Total liabilities, mezzanine equity and stockholders’ deficit	109,721	842
Related Party [Member]
Current assets:
Due from related party	$ 11

SCHEDULE OF NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)	$ 23	$ 27	$ 98	$ (17)
Average Non-Controlling interest percentage of profit/losses	16.00%	15.00%	16.00%	52.00%
Net loss attributable to non-controlling interest	$ 4	$ 4	$ 16	$ (9)
ViralClear Pharmaceuticals, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)				$ (41)
Average Non-Controlling interest percentage of profit/losses	31.00%	32.00%	31.00%	32.00%
Net loss attributable to non-controlling interest				$ (13)
BioSig AI Sciences, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income (loss)	$ 23	$ 27	$ 98	$ 24
Average Non-Controlling interest percentage of profit/losses	16.00%	16.00%	16.00%	16.00%
Net loss attributable to non-controlling interest	$ 4	$ 4	$ 16	$ 4

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(17))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-6

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481175/810-10-55-4J

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

+ Details

SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2024			$ 17	$ 26
Net income (loss) attributable to non-controlling interest	$ 4	$ 4	16	(9)
Balance, June 30, 2024	33	17	33	17
ViralClear Pharmaceuticals, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2024			(171)	(158)
Net income (loss) attributable to non-controlling interest				(13)
Balance, June 30, 2024	(171)	(171)	(171)	(171)
BioSig AI Sciences, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Balance, January 1, 2024			188	184
Net income (loss) attributable to non-controlling interest	4	4	16	4
Balance, June 30, 2024	$ 204	$ 188	$ 204	$ 188

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

- Definition

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

+ References

+ Details

NON-CONTROLLING INTEREST (Details Narrative)	Jun. 30, 2025	Dec. 31, 2024
ViralClear Pharmaceuticals, Inc. [Member]
Majority interest	69.74%	69.74%
BioSig AI Sciences, Inc. [Member]
Majority interest	84.50%	84.50%

LEASE RECEIVABLES (Tables)

6 Months Ended

Jun. 30, 2025

Lease Receivables

SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS

A reconciliation of lease receivables with customers for the six months ended June 30, 2025 and 2024 are presented below:

Six months ended June 30, 2025:

											Unguaranteed		Balance at
	Balance at			Recognized		Invoiced to		Interest			Residual		June 30,
	31-Dec-24			in Revenue		Customer		Earned			Assets		2025
	(000’s)			(000’s)		(000’s)		(000’s)			(000’s)		(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

JUNE 30, 2025 (unaudited)

Six months ended June 30, 2024:

	Balance at			Recognized in		Invoiced to			Interest		Unguaranteed Residual			Balance at June 30,
	31-Dec-23			Revenue		Customer			Earned		Assets			2024
	(000’s)			(000’s)		(000’s)			(000’s)		(000’s)			(000’s)
Contract asset	$	120		$	-	$	(55	)	$	-	$	4		$	69
Less current portion		(103	)		-		40			-		(2	)		(65	)
Noncurrent portion	$	17		$	-	$	(15	)		-	$	2		$	4

BUSINESS ACQUISITION (Details Narrative) - USD ($)

3 Months Ended

6 Months Ended

May 28, 2025

May 23, 2025

May 02, 2025

Jun. 30, 2025

Mar. 31, 2025

Jun. 30, 2024

Jun. 30, 2025

Jun. 30, 2024

May 27, 2025

Dec. 31, 2024

Business Combination [Line Items]

Common Stock, Shares Authorized

500,000,000,000

200,000,000

200,000,000,000

200,000,000

Business acquisition, payment

$ 105,700,000

Exchangeable shares issued, value

105,500,000

Assumed liabilities

$ 200,000

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

200,000

Number of shares issued, value

$ 3,882,000

$ 1,010,000

Finite lived intangible assets

$ 48,574,000

48,574,000

$ 380,000

Royalty rate

1.00%

Discount rate

40.50%

Fair value of goodwill

$ 57,800,000

106,300,000

Goodwill

57,800,000

57,847,000

^[1]

Amortization of Intangible Assets

890,000

$ 1,456,000

2,280,000

$ 1,456,000

[custom:AccruedFindersFees-0]

6,026,000

Severance expenses

400

400,000

Chief Executive Officer [Member]

Business Combination [Line Items]

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

158,096

Trade Names [Member]

Business Combination [Line Items]

Finite lived intangible assets

$ 5,100,000

5,175,000

^[2]

5,175,000

^[2]

Estimated useful lives

10 years

Securitization Platform [Member]

Business Combination [Line Items]

Finite lived intangible assets

$ 31,100,000

Blockchain Integration [Member]

Business Combination [Line Items]

Finite lived intangible assets

8,900,000

Legal and Compliance Frame Work [Member]

Business Combination [Line Items]

Finite lived intangible assets

$ 2,400,000

2,435,000

^[2]

$ 2,435,000

^[2]

Estimated useful lives

7 years

Common Stock [Member]

Business Combination [Line Items]

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

4,403,166

1,030,065

Number of shares issued, value

$ 4,000

$ 6,025,880

Common Stock [Member] | Chief Executive Officer [Member]

Business Combination [Line Items]

Acquisitions value

$ 1,010

Acquisitions shares

200,000

Streamex Exchange Corporation [Member]

Business Combination [Line Items]

Equity method investment, ownership percentage

75.00%

Share Purchase Agreement [Member]

Business Combination [Line Items]

Exchangeable shares

109,070,079

Exchangeable shares per purchased share

$ 2.046862

Streamex Exchange Corporation [Member]

Business Combination [Line Items]

Business acquisition, date

May 28, 2025

Acquisition related costs

$ 7,116,411

[1]	Related to the acquisition of Streamex. See Note 13 for more details. Goodwill was initially measured in the functional currency of Streamex and translated into U.S. dollars using the exchange rate in effect on the acquisition date. Subsequent changes in foreign exchange rates are reflected in the cumulative translation adjustment within other comprehensive loss.
[2]	Intangible assets acquired in connection with the Streamex acquisition were initially measured in Canadian dollars and translated into U.S. dollars using the exchange rate in effect on the acquisition date. Subsequent changes in exchange rates are reflected in the carrying amounts presented above and recorded in other comprehensive loss as part of the cumulative translation adjustment.

SUMMARY OF FAIR VALUE MEASUREMENTS DERIVATIVE LIABILITY (Details) - Fair Value, Inputs, Level 3 [Member]
$ in Thousands

1 Months Ended

Jun. 30, 2025

USD ($)

Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]

Initial recognition (May 28, 2025)

$ 105,498

Change in fair value

Settlements (Exchange to Common Stock)

^[1]

Balance

$ 105,498

[1]	Represents the reduction in derivative liability for Exchangeable Shares exchanged for common stock upon shareholder approval. No exchanges occurred during the period ended June 30, 2025.

PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment as of June 30, 2025 and December 31, 2024 is summarized as follows:

SCHEDULE OF PROPERTY AND EQUIPMENT

	June 30,			December 31,
	2025			2024
	(000’s)			(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		(983	)		(951	)
Property and equipment, net	$	53		$	85

As of June 30, 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 and six months ended June 30, 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 no impairment charges to current operations during the three and six months ended June 30, 2025. Impairment charges totaled $0 and $253 during the three and six months ended June 30, 2024.

Depreciation expenses were $14 and $44 for the three months ended June 30, 2025 and 2024, respectively. Depreciation expenses were $32 and $117 for the six months ended June 30, 2025 and 2024, respectively.

SCHEDULE OF CARRYING AMOUNT OF GOODWILL (Details) - USD ($)
$ in Thousands

6 Months Ended

May 28, 2025

Jun. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill, beginning

Acquisition

$ 57,800

57,847

^[1]

Impairment

Foreign currency translation adjustment

845

Goodwill, ending

$ 58,692

[1]

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-41

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 740
-Name Accounting Standards Codification
-Section 55
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478064/805-740-55-13

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 39
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-39

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

+ Details

- Definition

Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References + Details

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Totals	116,719,965	7,143,443
Share-Based Payment Arrangement, Option [Member]
Totals	2,736,000	118,700
Warrant [Member]
Totals	3,564,982	4,951,068
Restricted Stock [Member]
Totals	1,004,163	1,541,250
Exchangeable Shares [Member]
Totals	109,070,057
Series C Preferred Stock [Member]
Totals	344,763	532,425

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)
$ in Thousands

Jun. 30, 2025

May 28, 2025

Dec. 31, 2024

Finite-Lived Intangible Assets [Line Items]

Total

$ 48,574

$ 380

Accumulated amortization

(657)

(111)

Intangible assets, net

47,917

269

Trade Names [Member]

Finite-Lived Intangible Assets [Line Items]

Total

5,175

^[1]

$ 5,100

^[1]

Developed Technology Rights [Member]

Finite-Lived Intangible Assets [Line Items]

Total

^[1]

40,584

Legal and Compliance Frame Work [Member]

Finite-Lived Intangible Assets [Line Items]

Total

2,435

^[1]

$ 2,400

^[1]

Patents [Member]

Finite-Lived Intangible Assets [Line Items]

Total

$ 380

[1]

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-20

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-20

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-38

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 12: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 18: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-31

Reference 19: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 29
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-29

Reference 20: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 29
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-29

Reference 21: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-20

Reference 22: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-20

Reference 23: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-14

Reference 24: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-14

Reference 25: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-14

Reference 26: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-14

Reference 27: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479876/805-20-55-14

Reference 28: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482686/350-30-45-1

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-3

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 985
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481283/985-20-50-2

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483154/926-20-50-5

+ Details

SUMMARY OF UNOBSERVABLE INPUTS (Details) - Fair Value, Inputs, Level 3 [Member]	Jun. 30, 2025
Trade Name [Member] \| Relief from Royalty Method [Member] \| Royalty Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	1
Trade Name [Member] \| Relief from Royalty Method [Member] \| Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	40
Trade Name [Member] \| Relief from Royalty Method [Member] \| Income Tax Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	26
Trade Name [Member] \| Relief from Royalty Method [Member] \| Tax Amortization Period [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Tax amortization period	20 years
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Royalty Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	1
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	40
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Income Tax Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	26
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Tax Amortization Period [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Tax amortization period	20 years
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Revenue Growth Rates [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	16
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Revenue Growth Rates [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	26
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Contributory Assets Charge [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	17.1
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Contributory Assets Charge [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	193.6
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Obsolece [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Tax amortization period	8 years
Developed Technology [Member] \| Multi Period Excess Earnings Method [Member] \| Earnings Before Interest and Taxes [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	9
Legal and Compliance Frame Work [Member] \| Cost Approach [Member] \| Replacement Cost Growth Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	3
Legal and Compliance Frame Work [Member] \| Cost Approach [Member] \| After Tax Rate of Return [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	40
Legal and Compliance Frame Work [Member] \| Cost Approach [Member] \| Useful Life [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Tax amortization period	7 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 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:

	June 30,		June 30,
	2025		2024
Redeemable series C convertible preferred stock		344,763		532,425
Options to purchase common stock		2,736,000		118,700
Warrants to purchase common stock		3,564,982		4,951,068
Restricted stock units to acquire common stock		1,004,163		1,541,250
Exchangeable Shares		109,070,057		-
Totals		116,719,965		7,143,443

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2025	Dec. 31, 2024
Equity [Abstract]
Outstanding shares	2,515,200
Weighted Average Exercise Price Outstanding	$ 0.96
Weighted-Average Remaining Contractual Term	9 years 2 months 12 days	9 years 7 months 6 days
Outstanding Aggregate Intrinsic Value	$ 2,501,040
Issued	250,000
Weighted Average Exercise Price Issued	$ 0.84
Weighted-Average Remaining Contractual Term, Issued	9 years 9 months 18 days
Forfeited/expired	(29,200)
Weighted Average Exercise Price Forfeited/expired	$ 17.34
Outstanding shares	2,736,000	2,515,200
Weighted Average Exercise Price Outstanding	$ 0.77	$ 0.96
Outstanding Aggregate Intrinsic Value	$ 17,779,920	$ 2,501,040
Outstanding shares Exercisable	2,736,000
Weighted Average Exercise Price Exercisable	$ 0.77
Weighted-Average Remaining Contractual Term	9 years 2 months 12 days
Outstanding Exercisable Aggregate Intrinsic Value	$ 17,779,920

SCHEDULE OF TANGIBLE AND IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) $ in Thousands	May 28, 2025 USD ($)
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]
Cash	$ 366
Due from related party	11
Sales tax receivable	14
Prepaid expenses	22
Trade name	5,100
Developed technology	40,000
Legal and compliance framework	2,400
Goodwill	57,847
Total assets acquired	105,760
Accounts payable and accrued expenses	(262)
Total liabilities assumed	(262)
Net assets acquired	$ 105,498

Cover - $ / shares	6 Months Ended
Cover - $ / shares	Jun. 30, 2025	Aug. 14, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2025
Document Fiscal Period Focus	Q2
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		31,418,795
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (23,169)	$ (7,326)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	577	127
Gain on settlement of debt	(196)	(1,388)
Non-cash lease expense	82	155
Common stock issued for services rendered	7,244
Stock based compensation	7,444	5,493
Allowance for credit losses on accounts receivable	109
Impairment of long-term assets		253
Changes in operating assets and liabilities:
Accounts receivable		(30)
Lease receivables		51
Sales tax receivable	(3)
Employee advances		5
Unbilled revenue	13
Prepaid expenses	(45)	42
Customer deposits		(7)
Accounts payable and accrued expenses	5,638
Operating lease liabilities	(87)	(170)
Net cash used in operating activities	(2,393)	(2,795)
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisition, net of cash acquired	366
Net cash provided by investing activity	366
CASH FLOWS FROM FINANCING ACTIVITIES:
Sale of common stock under at-the- market offering, net of transaction costs	3,882
Sale of common stock and warrants	818
Proceeds from issuance of related party note payable		500
Proceeds from sale of common stock and warrants, net of issuance costs		4,209
Net cash provided by financing activities	4,700	4,709
Effect of exchange rate changes on cash and cash equivalents	5
Net increase in cash and cash equivalents	2,678	1,914
Cash, beginning of the period	142	190
Cash, end of the period	2,820	2,104
Supplemental disclosures of cash flow information:
Cash paid during the period for interest
Cash paid during the period for income taxes
Non cash investing and financing activities:
Recognition of derivative liability as part of business combination (non-cash)	105,498
Recognition of assets acquired as part of business combination (non-cash)	105,394
Recognition of liabilities assumed as part of business combination (non-cash)	262
Common stock issued in settlement of accounts payable	189	122
Dividend payable on preferred stock charged to additional paid-in-capital	5	5
Series C convertible preferred stock deemed dividend		133
Common stock issued for conversion of note payable and accrued interest		$ 509

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024	Jun. 30, 2024
Payables and Accruals [Abstract]
Accrued accounting and legal	$ 303	$ 391
Accrued reimbursements and travel		7
Accrued consulting	79	171
Accrued finders fee	6,026		$ 6,026
Accrued research and development expenses	137	351
Accrued marketing		13
Accrued office and other	410	439
Accrued settlement expense		494
Accrued payroll	617	186
Accounts payable and accrued expenses	$ 7,572	$ 2,052

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 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.

Basis of Presentation

Principals of Consolidation

Segment Reporting

Use of Estimates

Business Acquisition

Intangible Assets

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Goodwill

Derivative Liability

Revenue and Accounts Receivable

The Company had one customer which accounts for 100% of our revenue in the three months ended June 30, 2024.

The Company had one customer which accounts for 96% of our revenue in the six months ended June 30, 2024.

As of June 30, 2025 and December 31, 2024, the Company had no customers and three customers representing 43.6%, 39.9% and 12% of the outstanding accounts receivable, respectively.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Allowance for Credit losses

Concentrations of Credit Risk

In addition, as of June 30, 2025, the Company held $0.2 million in cash deposits with a Canadian financial institution that are not insured by the FDIC.

Foreign Currency Translations and Transactions

The majority of the Company’s transactions are settled in U.S. dollars. The Company does not currently engage in foreign currency hedging activities.

Concentration of Assets

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:

	June 30,		June 30,
	2025		2024
Redeemable series C convertible preferred stock		344,763		532,425
Options to purchase common stock		2,736,000		118,700
Warrants to purchase common stock		3,564,982		4,951,068
Restricted stock units to acquire common stock		1,004,163		1,541,250
Exchangeable Shares		109,070,057		-
Totals		116,719,965		7,143,443

Stock Based Compensation

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Recent Accounting Pronouncements

In May 2025, the FASB issued ASU No. 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (“VIE”), which provides clarifying guidance on determining the accounting acquirer in certain transactions involving VIEs. The update aims to improve consistency and comparability in financial reporting. The guidance will be effective for annual periods beginning after December 15, 2026, including interim periods within those annual periods. Early adoption is permitted. Upon adoption, the guidance will be applied prospectively. The Company is currently evaluating the provisions of the amendments and the impact on its future financial statements.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 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	30,793,135	17,239,096
Common stock, shares outstanding	30,793,135	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
Liquidation preference	$ 105	$ 105
Cumulative dividends	$ 115	$ 110
Series A Preferred Stock [Member]
Preferred stock, shares authorized	200	200
Series B Preferred Stock [Member]
Preferred stock, shares authorized	600	600
Series C Preferred Stock [Member]
Preferred stock, shares authorized	4,200	4,200
Series D Preferred Stock [Member]
Preferred stock, shares authorized	1,400	1,400
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000	1,000
Series F Preferred Stock [Member]
Preferred stock, shares authorized	200,000	200,000
Related Party [Member]
Accounts payable and accrued expenses, related parties	$ 466	$ 19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024	May 28, 2025
Product Information [Line Items]
Fair value derivative liability		$ 105,500,000
Allowance for doubtful accounts		109		$ 0
Bad debt expenses		0	$ 0
FDIC limits		2,400,000
Cash held in deposits		200,000
Assets		109,721,000		$ 842,000
Goodwill and intangible assets		106,300,000			$ 57,800,000
Cash		210,000
Prepaid expense		59,000
Related Party [Member]
Product Information [Line Items]
Other Receivables		11,000
UNITED STATES
Product Information [Line Items]
Assets		$ 3,100,000
Consolidated asset percentage		2.84%
CANADA
Product Information [Line Items]
Assets		$ 106,600,000
Consolidated asset percentage		97.16%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Product Information [Line Items]
Concentration risk, percentage	100.00%		96.00%
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%

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 17 – 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

In July and August 2025, the Company issued an aggregate of 625,746 shares of common stock in exchange for 796,417 warrants cashless exercised.

Senior Secured Convertible Debenture and Equity Agreements

On July 7, 2025, BioSig Technologies, Inc. entered into a secured convertible debenture purchase agreement with YA II PN, LTD., a Cayman Islands exempt limited company (“Yorkville” or the “Investor”), pursuant to which Yorkville will purchase senior secured convertible debentures in the aggregate principal amount of USD$100,000,000 (the “Convertible Debentures”), which will be convertible into shares of the Company’s common stock, par value $0.001 per share. On August 13, 2025, the Company amended the agreement to revise the structure of the transaction.

Under the amended terms, Yorkville will purchase two secured convertible debentures: one in the principal amount of $25 million and another in the principal amount of $25 million. Additional secured convertible debentures totaling up to $50 million may be issued upon mutual agreement of the parties, at their sole discretion. The purchase price for each debenture remains 96% of its face value. The Convertible Debentures are convertible into shares of the Company’s common stock, subject to shareholder approval and customary closing conditions. The amendment also sets a floor price for conversions at 20% of the Nasdaq Official Closing Price immediately prior to the original agreement date.

Standby Equity Purchase Agreement

On July 7, 2025, the Company entered into a Standby Equity Purchase Agreement (“SEPA”) with an institutional investor (the “Investor”). Under the SEPA, the Company has the right, but not the obligation, to issue and sell to the Investor up to $1,000,000,000 of its Common Stock, from time to time during a 36-month commitment period, subject to certain terms, limitations, and conditions.

The Company controls the timing and amount of any sales of Common Stock to the Investor under the SEPA at its discretion. The Company may deliver an advance notice (“Advance Notice”) to the Investor specifying the number of shares it elects to sell, but may not deliver an Advance Notice until any issued Convertible Debenture(s) has been repaid and/or converted in full, except with the Investor’s prior written consent. Each Advance Notice will be priced at 97% of the lowest VWAP of the Common Stock during the three consecutive trading days commencing on the date the Advance Notice is received by the Investor, subject to certain adjustments if the daily VWAP is below a minimum acceptable price specified by the Company. No Advance Notice may cause the Investor’s beneficial ownership to exceed 4.99% of the Company’s outstanding Common Stock. The Company may not deliver Advance Notices that would cause the aggregate number of shares issued under the SEPA to exceed the Exchange Cap (representing 19.99% of the Common Stock outstanding as of the effective date of the SEPA), unless (a) approval of the Company’s stockholders is obtained or (b) the average price of all sales of Common Stock under the SEPA equals or exceeds $9.414, as defined in the agreement.

The Company is required file a registration statement with the SEC to register for resale the Common Stock issuable under the SEPA and is required agree to maintain its effectiveness during the term of the SEPA. The Investor’s obligation to purchase Common Stock under the SEPA is subject to customary closing conditions, including the effectiveness of the registration statement.

As consideration for the Investor’s commitment under the SEPA, the Company agreed to pay a commitment fee equal to 1.0% of the commitment amount, with the initial payment due concurrently with the first closing of a sale under the SEPA, and the balance payable in equal quarterly installments within fifteen days after the end of the applicable calendar quarter, in either cash or shares of Common Stock, at the Investor’s discretion.

The SEPA contains customary representations, warranties, covenants, conditions, and indemnification obligations of the parties. The SEPA will terminate automatically on the earliest of (i) 36 months after the date of execution, or (ii) the date the Investor has purchased the full commitment amount of Common Stock. The Company may also terminate the SEPA at any time without fee or penalty upon five business days’ written notice to the Investor, provided there are no pending Advance Notices.

August 2025 Public Offering

On August 15, 2025, the Company completed a public offering of 3,852,149 shares of its common stock at a public offering price of $3.90 per share, generating gross proceeds of approximately $15.0 million before deducting underwriting discounts, commissions, and estimated offering expenses. Net proceeds from the offering were approximately $13.62 million.

SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Outstanding shares	4,899,716
Weighted-Average Remaining Contractual Term, Outstanding		3 years 6 months
Aggregate Intrinsic Value	$ 405,018
Issued	758,514
Weighted-Average Remaining Contractual Term, Issued	3 years 2 months 12 days
Forfeited/expired	(712,193)
Weighted Average Exercise Price Forfeited/expired	$ 48.00
Outstanding Aggregate Intrinsic Value, Forfeited/expired
Exercised	(1,381,055)
Outstanding Aggregate Intrinsic Value, Exercised
Outstanding shares	3,564,982	4,899,716
Weighted-Average Exercise Price ending	$ 5.06
Weighted-Average Remaining Contractual Term, Outstanding	3 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Outstanding	$ 12,065,741	$ 405,018
Warrants Vested and expected to vest, Shares	3,564,982
Weighted-Average Exercise Price Vested and expected to vest	$ 5.06
Weighted-Average Remaining Contractual Term Vested and expected to ves	3 years 4 months 24 days
Warrants Vested and expected to vest, Aggregate Intrinsic Value	$ 12,065,741
Warrants Exercisable, Shares	2,806,468
Weighted-Average Exercise Price Exercisable	$ 6.18
Weighted-Average Remaining Contractual Term Exercisable	3 years 6 months
Warrants Exercisable, Aggregate Intrinsic Value	$ 9,092,679
ViralClear Pharmaceuticals, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Outstanding shares	480,347
Weighted-Average Exercise Price,beginning	$ 5.07
Forfeited/expired	(6,575)
Outstanding shares	473,772	480,347
Weighted-Average Exercise Price ending	$ 5.00
Weighted-Average Remaining Contractual Term, Outstanding	2 years 4 months 24 days	2 years 10 months 24 days
Warrants Exercisable, Shares	473,772
Weighted-Average Exercise Price Exercisable	$ 5.00
Weighted-Average Remaining Contractual Term Exercisable	2 years 4 months 24 days
Weighted-Average Exercise Price, Forfeited/expired	$ 10.00
BioSig AI Sciences, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Weighted-Average Exercise Price,beginning	4.88
Weighted-Average Exercise Price Issued	0.95
Weighted-Average Exercise Price Expired	$ 2.53

SUMMARY OF ASSETS MEASURED AT FAIR VALUE ON NONRECURRING BASIS (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] $ in Thousands	May 28, 2025 USD ($)
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Goodwill	$ 57,847
Trade Names [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Legal and compliance framework	5,100
Developed Technology [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Legal and compliance framework	40,000
Legal and Compliance Frame Work [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Legal and compliance framework	$ 2,400

SCHEDULE OF RIGHT TO USE ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Right to use asset	$ 502	$ 502
Less accumulated amortization	(488)	(406)
Right to use assets, net	$ 14	$ 96

RIGHT TO USE ASSETS AND LEASE LIABILITY

6 Months Ended

Jun. 30, 2025

Right To Use Assets And Lease Liability

RIGHT TO USE ASSETS AND LEASE LIABILITY

NOTE 6 – RIGHT TO USE ASSETS AND LEASE LIABILITY

As of June 30, 2025 and December 31, 2024, the Company had one lease outstanding with payments of $15 per month, expiring on July 31, 2025.

Right to use assets is summarized below:

SCHEDULE OF RIGHT TO USE ASSETS

		June 30,			December 31,
		2025			2024
		(000’s)			(000’s)
Right to use asset	$	502		$	502
Less accumulated amortization		(488	)		(406	)
Right to use assets, net	$	14		$	96

During the three months ended June 30, 2025 and 2024, the Company recorded $48 and $72 as lease expense to current period operations, respectively. During the six months ended June 30, 2025 and 2024, the Company recorded $97 and $163 as lease expense to current period operations, respectively.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Lease liability is summarized below:

SCHEDULE OF LEASE LIABILITY

	June 30,			December 31,
	2025			2024
	(000’s)			(000’s)
Total lease liability	$	15		$	102
Less: short term portion		(15	)		(102	)
Long term portion	$	-		$	-

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


Year ended December 31, 2025	$	15
Total		15
Less: Present value discount		-
Lease liability	$	15

SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 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			2025			2024
	For The Three Months Ended						For The Six Months Ended
	June 30,						June 30,
	2025			2024			2025			2024
	(000’s)			(000’s)			(000’s)			(000’s)

Revenues	$	-		$	13		$	-		$	27
Less Segment expenses:
Research and development		19			209			25			505
Research and development - stock-based compensation expenses		-			133			-			75
General and administrative		7,672			615			8,554			2,378
General and administrative - stock-based compensation expenses		12,120			4,299			14,194			5,418
Impairment of long term assets		-			-			-			253
Depreciation and amortization		554			49			577			127
Total operating and segment expense		(20,365	)		(5,305	)		(23,350	)		(8,756	)
Plus:
Interest income (expense)		13			(5	)		13			(8	)
Gain on settlement and extinguishment of debt		(3	)		1,388			196			1,388
Other income (expense)		(13	)		(2	)		(28	)		23
Total other income (expense)		(3	)		1,381			181			1,403
Segment Net Loss	$	(20,368	)	$	(3,911	)	$	(23,169	)	$	(7,326	)
Non-controlling interest		(4	)		(4	)		(16	)		9
Net loss attributable to BioSig Technologies, Inc.	$	(20,372	)	$	(3,915	)	$	(23,185	)	$	(7,317	)

SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Sale Leaseback Transaction [Line Items]
Balance	$ 17	$ 120
Recognized in Revenue
Invoiced to Customer		(55)
Interest Earned	17
Unguaranteed Residual Assets		4
Balance		69
Contract Assets Current [Member]
Sale Leaseback Transaction [Line Items]
Balance	13	103
Recognized in Revenue
Invoiced to Customer		40
Interest Earned	13
Unguaranteed Residual Assets		2
Balance		65
Contract Assets Noncurrent [Member]
Sale Leaseback Transaction [Line Items]
Balance	4	17
Recognized in Revenue
Invoiced to Customer		(15)
Interest Earned	4
Unguaranteed Residual Assets		2
Balance		$ 4

BUSINESS ACQUISITION (Tables)

6 Months Ended

Jun. 30, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

SCHEDULE OF TANGIBLE AND IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED

The Company recorded all tangible and identifiable intangible assets acquired and liabilities assumed at their preliminary estimated fair values as of the acquisition date. The preliminary allocation is as follows:

Preliminary Amount Recognized as of the Acquisition Date (In Thousands)
Assets acquired
Cash	$	366
Due from related party		11
Sales tax receivable		14
Prepaid expenses		22
Trade name		5,100
Developed technology		40,000
Legal and compliance framework		2,400
Goodwill		57,847
Total assets acquired	$	105,760
Liabilities assumed
Accounts payable and accrued expenses	$	(262	)
Total liabilities assumed	$	(262	)
Net assets acquired		105,498

SCHEDULE OF UNAUDITED PRO FORMA CONSOLIDATED RESULTS OF REVENUE AND NET LOSS

The unaudited pro forma consolidated results of revenue and net loss, assuming the acquisition had occurred on January 1, 2025, is as follows:

	For the Three months Ended June 30, 2025			For the Six months ended June 30, 2025
Revenue	$	-		$	204
Net loss		(13,992	)		(25,773	)

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

The unaudited pro forma consolidated results of revenue and net loss, assuming the acquisitions had occurred on April 1, 2024, the date of inception of Streamex, is as follows:

	For the Three months ended June 30, 2024			For the Six months ended June 30, 2024
Revenue	$	13		$	27
Net loss		(13,365	)		(16,780	)

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Total	$ 1,036	$ 1,036
Less accumulated depreciation	(983)	(951)
Property and equipment, net	53	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

RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)

6 Months Ended

Jun. 30, 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

		June 30,			December 31,
		2025			2024
		(000’s)			(000’s)
Right to use asset	$	502		$	502
Less accumulated amortization		(488	)		(406	)
Right to use assets, net	$	14		$	96

SCHEDULE OF LEASE LIABILITY

Lease liability is summarized below:

SCHEDULE OF LEASE LIABILITY

	June 30,			December 31,
	2025			2024
	(000’s)			(000’s)
Total lease liability	$	15		$	102
Less: short term portion		(15	)		(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	$	15
Total		15
Less: Present value discount		-
Lease liability	$	15

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

6 Months Ended

Jun. 30, 2025

Equity [Abstract]

OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

NOTE 10 – OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS

BioSig Technologies, Inc.

2023 Long-Term Incentive Plan

As of June 30, 2025, there were 899,870 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 as of June 30, 2025:

Options Outstanding						Options Exercisable
				Weighted Average		Exercisable
Exercise		Number of		Remaining Life		Number of
Price		Options		In Years		Options
$	Under 9.99		2,715,000		9.2		2,715,000
	10.00-19.99		15,000		7.9		15,000
	20.00-49.99		3,000		3.7		3,000
	50.00-69.99		3,000		4.5		3,000
			2,736,000		9.2		2,736,000

A summary of the stock option activity and related information for the Plan for the six months ended June 30, 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	$	2,501,040
Issued		250,000		$	0.84		9.8
Forfeited/expired		(29,200	)	$	17.34
Outstanding at June 30, 2025		2,736,000		$	0.77		9.2	$	17,779,920
Exercisable at June 30, 2025		2,736,000		$	0.77		9.2	$	17,779,920

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 $7.14 as of June 30, 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 and six months ended June 30, 2025 of $1,036,333 and $1,076,015, respectively, was charged to current period operations. The fair value of all options vesting during the three and six months ended June 30, 2024 of $157,417 and $154,735, respectively, was charged to current period operations. Unrecognized compensation expense of $0 at June 30, 2025 which the Company expects to recognize over a weighted average period of 0 years.

On May 23, 2025, in connection with the Company’s acquisition of Streamex, the Company entered into an amendment to the Executive Employment Agreement with Anthony Amato, its former Chief Executive Officer. Pursuant to the amendment, all previously granted equity awards to Mr. Amato—including vested and unvested stock options—were accelerated and deemed fully vested and nonforfeitable as of May 28, 2025. In addition, the post-resignation exercise period for all vested options was extended to the later of the original expiration date or 36 months following the transaction closing.

As a result of this modification, the Company recognized incremental stock-based compensation expense of $450,820 during the three and six months ended June 30, 2025, which is included in the total expense disclosed above. No unrecognized compensation expense remains related to Mr. Amato’s equity awards as of June 30, 2025.

During the six months ended June 30, 2025, the Company granted options to purchase shares of its common stock, which were valued using the Black-Scholes option pricing model. The following assumptions were used to calculate the fair value of the options granted:

Assumption	Value
Weighted average grant date fair value	$	0.81
Expected volatility		122.43	%
Risk-free interest rate		4.32	%
Expected dividend yield		0.00	%
Expected Term (in years)		10.0

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Warrants

The following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at June 30, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	0.3000		186,294	Nov-28
	0.9547		758,514	Sep-28
	1.7800		1,047,122	May-29
	2.3875		109,948	May-29
	3.3640		130,363	Jul-29
	4.0660		25,000	Nov-32
	4.4550		113,005	Jun-28
	4.4660		48,980	Nov-28
	4.6626		63,090	Apr-29
	4.9252		56,307	Mar-29
	4.9290		75,645	Mar-29
	5.1358		115,545	Jul-28
	7.1810		95,761	Jul-28
	7.5020		9,846	Jul-28
	7.9630		88,324	Aug-28
	9.0000		21,709	Jun-27
	9.5960		84,390	Jan-29
	10.0992		19,118	Aug-28
	10.2600		51,705	Sep-28
	10.4678		84,296	Sep-28
	11.3000		40,417	Oct-28
	13.2800		96,198	Nov-28
	14.0000		174,013	Sep-25
	48.0000		12,500	Jul-26
	61.6000		56,892	Nov-27
			3,564,982

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

During the six months ended June 30, 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 six months ended June 30, 2025, the Company issued 867,823 shares of its common stock upon cashless exercise of 1,381,055 warrants to purchase shares of common stock, pursuant to the formula set forth in such warrants.

A summary of the warrant activity for six months ended June 30, 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		3.2
Forfeited/expired		(712,193	)		48.00		-		-
Exercised		(1,381,055	)		2.53		-		-
Outstanding at June 30, 2025		3,564,982		$	5.06		3.4	$	12,065,741

Vested and expected to vest at June 30, 2025		3,564,982		$	5.06		3.4	$	12,065,741
Exercisable at June 30, 2025		2,806,468		$	6.18		3.5	$	9,092,679

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 $7.14 as of June 30, 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 six months ended June 30, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares issued as of January 1, 2025	1,385,839
Granted	7,475,267
Vested and issued	(7,796,943	)
Forfeited	(60,000	)
Total	1,004,163
Comprised of:
Vested restricted shares as of June 30, 2025	4,163
Unvested restricted shares as of June 30, 2025	1,000,000

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

During the six months ended June, 2025, the Company granted an aggregate of 7,340,267 restricted stock units (“RSUs”) for shares of its commons stock to various key consultants and employees for services rendered. These RSUs were granted at fair value on the grant date. Included in this total are 1,000,000 RSUs granted to Mitchell Williams, the Company’s Chief Investment Officer, with a grant-date fair value of approximately $5.0 million.

Mr. Williams RSUs vest over an 18-month period, with one-third vesting on April 24, 2026 and the remaining two-thirds vesting in five substantially equal quarterly installments thereafter, subject to continued service.

During the six months ended June 30, 2025, the Company issued an aggregate of 135,000 RSUs for shares of its common stock for the settlement of accounts payable at a fair value of $0.2 million.

Stock based compensation expense related to RSU grants was $13.74 million and $3.57 million for the six months ended June 30, 2025 and 2024, respectively. Stock based compensation expense related to RSU grants was $11.57 million and $3.65 million for the three months ended June 30, 2025 and 2024, respectively. As of June 30, 2025, the stock-based compensation relating to RSUs of $4.75 million 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 June 30, 2025 is as follows:

SCHEDULE OF WARRANT ACTIVITY

						Weighted-Average
						Remaining
				Weighted-Average		Contractual
	Shares			Exercise Price		Term
Outstanding at January 1, 2025		480,347		$	5.07		2.9
Forfeited/expired		(6,575	)		10.00
Outstanding at June 30, 2025		473,772		$	5.00		2.4
Exercisable at June 30, 2025		473,772		$	5.00		2.4

The following table presents information related to warrants (ViralClear) at June 30, 2025:

Exercise		Number		Expiration
Price		Outstanding		Date
$	5.00		473,772	November 2027

Restricted stock units (ViralClear)

The following table summarizes the restricted stock activity for the six months ended June 30, 2025:

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Restricted shares outstanding at January 1, 2025:			678,679
Forfeited			-
Total restricted shares outstanding at June 30, 2025:			678,679

Comprised of:
Vested restricted shares as of June 30, 2025			678,679
Unvested restricted shares as of June 30, 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 June 30, 2025:

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

BUSINESS ACQUISITION

6 Months Ended

Jun. 30, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

BUSINESS ACQUISITION

NOTE 13 – BUSINESS ACQUISITION

Streamex Exchange Corporation

Transaction Overview

On May 28, 2025, the Company completed the acquisition of Streamex Exchange Corporation (“Streamex”), a software development company based in Vancouver, British Columbia, specializing in digital tools for commodity trading and finance.

The acquisition was effected pursuant to a Share Purchase Agreement dated May 23, 2025, as amended on May 27, 2025 (collectively, the “Agreement”), by and among BioSig, its wholly-owned subsidiaries BST Sub ULC (“ExchangeCo”) and 1540875 B.C. Ltd. (“CallCo”), the shareholders of Streamex (the “Shareholders”), and 1540873 B.C. Ltd., as trustee under the Exchange Rights Agreement.

Under the terms of the Agreement, ExchangeCo acquired all of the issued and outstanding shares of Streamex (the “Purchased Shares”) in exchange for 109,070,079 Exchangeable Shares of ExchangeCo, issued at a ratio of 2.046862 Exchangeable Shares per Purchased Share. The Exchangeable Shares are exchangeable on a one-for-one basis for shares of BioSig common stock, subject to certain adjustments and conditions described below.

The purpose of the Acquisition is to enhance shareholder value by combining with a privately held operating company and positioning the combined entity for future growth with expansion into digital commodity trading and blockchain-based financial technologies. The acquisition is expected to enhance BioSig’s product offerings, accelerate blockchain integration, and provide access to Streamex’s engineering talent and regulatory infrastructure.

Shareholder Approval and Contingent Features

Initially, the Exchangeable Shares are not exchangeable into more than 19.99% of BioSig’s outstanding common stock on a pre-transaction basis, in accordance with Nasdaq listing rules. Following the closing, BioSig intends to seek stockholder approval to:

	●	Approve the issuance of our shares of common stock exchangeable for Exchangeable Shares and one share of Special Voting Preferred Stock in connection with the Agreement.
	●	Approve the New Incentive Plan as outlined in the Agreement.
	●	Approve an amendment to our Amended and Restated Certificate of Incorporation to increase the number of authorized shares of common stock from 200,000,000 to 500,000,000.
	●	Approve of an amendment to our Amended and Restated Certificate of Incorporation to classify our board of directors into three staggered classes.

If stockholder approval is obtained, the Shareholders will be entitled to receive, in total, shares representing 75% of BioSig’s fully diluted common stock as of the Agreement date. If approval is not obtained within six months of closing, the Exchange Ratio will adjust from 1.0 to 1.25, increasing the number of BioSig shares issuable upon exchange.

Consideration Transferred

The preliminary fair value of the consideration transferred was $105.7 million, consisting of:

	●	$105.5 million in Exchangeable Shares issued by ExchangeCo; and
	●	$0.2 million in assumed liabilities.

Due to the lack of an active market for the Exchangeable Shares and the contingent nature of their conversion, a fundamentals-based valuation approach was used to estimate the fair value of the consideration. The contingent consideration related to the potential adjustment of the Exchange Ratio from 1.0 to 1.25—triggered if shareholder approval is not obtained within six months following the closing date—is not included in the preliminary purchase consideration as of May 28, 2025. Management believes it is probable that shareholder approval will be obtained within the specified period, and therefore, the contingency is not considered to represent a currently estimable obligation under ASC 805.

In connection with the acquisition of Streamex Exchange Corporation, the Company incurred total acquisition-related costs of $7,116,411 during the three and six months ended June 30, 2025. These costs primarily consisted of legal, accounting, and consulting fees directly attributable to the transaction. Included in this amount was the issuance of 200,000 shares of the Company’s common stock to a third-party consultant, valued at $1,010,000 based on the grant-date fair value and the expected issuance of 1,030,065 shares of the Company’s common stock to third party consultants in connection with a finders fee, valued at $6,025,880. These costs were expensed as incurred and are reflected in general and administrative expenses in the unaudited condensed consolidated statements of operations.

Purchase Price Allocation

The Company has applied the acquisition method of accounting in accordance with ASC 805, Business Combinations (“ASC 805”) and recognized assets acquired and liabilities assumed at their fair value as of the date of acquisition, with the excess purchase consideration recorded to goodwill. As the Company finalizes the estimation of the fair value of the assets acquired and liabilities assumed, additional adjustments may be recorded during the measurement period (a period not to exceed 12 months from the acquisition date).

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Preliminary Amount Recognized as of the Acquisition Date (In Thousands)
Assets acquired
Cash	$	366
Due from related party		11
Sales tax receivable		14
Prepaid expenses		22
Trade name		5,100
Developed technology		40,000
Legal and compliance framework		2,400
Goodwill		57,847
Total assets acquired	$	105,760
Liabilities assumed
Accounts payable and accrued expenses	$	(262	)
Total liabilities assumed	$	(262	)
Net assets acquired		105,498

No adjustments to the purchase price were recorded during the measurement period ended June 30, 2025. Changes to the provisional amounts recognized at the acquisition date—if based on new information about facts and circumstances that existed as of the acquisition—must be accounted for retrospectively during the measurement period. As no such changes were identified during the current period, the preliminary purchase price allocation remains unchanged.

Intangible Assets

The Company identified the following finite-lived intangible assets:

	●	Trade Name: Valued at $5.1 million using the relief-from-royalty method, applying a 1.0% royalty rate and a 40.5% discount rate. The trade name is expected to be utilized over a 10-year period and is amortized accordingly.

	●	Developed Technology

		Comprised of two distinct components, both valued using the multi-period excess earnings method (MPEEM) and amortized over 8 years:

	●	Securitization Platform: Valued at $31.1 million, representing proprietary protocols and infrastructure enabling the tokenization of real-world assets and integration with decentralized finance platforms.

	●	Blockchain Integration: Valued at $8.9 million, reflecting proprietary systems facilitating token creation and secondary market trading through blockchain-based platforms.

●

Legal and Compliance Framework: Valued at $2.4 million using the cost approach, based on the estimated cost to recreate the regulatory and legal infrastructure necessary for operations. The asset has a useful life of 7 years and is amortized accordingly. The legal and compliance framework is expected to contribute to future revenue generation by enabling the Company to operate in regulated jurisdictions, supporting onboarding of clients who require robust compliance infrastructure, enhancing credibility with partners, regulators and investors and reducing legal and regulatory risk exposure.

Goodwill

Goodwill of $57.8 million represents the excess of the purchase consideration over the fair value of net assets acquired. Goodwill of $57.8 million was recognized in connection with the acquisition. None of the goodwill is expected to be deductible for tax purposes. The goodwill is assigned to the consolidated reporting unit, as the Company operates as a single segment. The goodwill primarily represents expected synergies, assembled workforce, and future growth potential. No goodwill arose from step acquisitions or noncontrolling interests.

Measurement Period

The Acquisition was recorded as a business combination on a preliminary valuation of assets acquired and liabilities assumed at their acquisition date fair values using unobservable inputs that are supported by little or no market activity and are significant to their fair value of the assets and liabilities (“Level 3” inputs). We expect to complete our purchase price allocation, as well as our fair value estimate of the purchase price consideration as soon as reasonably possible, not to exceed one year from the acquisition date. Adjustments to the preliminary purchase price allocation could be material. Goodwill and intangible assets represent the excess of the purchase price consideration over the preliminary valuation of the net assets acquired.

As of June 30, 2025, the purchase price allocation remains preliminary. The Company is continuing to assess the fair values of certain identifiable intangible assets and contingent liabilities, including the potential adjustment to exchangeable shares in the event shareholder approval is not obtained. As the shareholder vote had not occurred as of June 30, 2025, the related contingency remains unresolved and subject to final valuation.

Pro-Forma Financial Information (Unaudited)

The following unaudited pro forma information presents the consolidated results of Streamex included in the Company’s unaudited condensed consolidated statement of operations and comprehensive loss for the three and six months ended June 30, 2025, as if the acquisition was made on January 1, 2025, and operations for the three and six months ended June 30, 2024, as if the Acquisition had occurred on April 5, 2024, the date of inception of Streamex. The unaudited pro forma information is presented for illustrative purposes only. It is not necessarily indicative of the results of operations of future periods, or the results of operations that actually would have been realized had the entities been a single company during the periods presented or the results that the combined company will experience after the acquisition. The unaudited pro forma information does not give effect to the potential impact of current financial conditions, regulatory matters or any anticipated synergies, operating efficiencies or cost savings that may be associated with the acquisition. The unaudited pro forma information also does not include any integration costs or remaining future transaction costs that the companies may incur related to the acquisition as part of combining the operations of the companies.

The unaudited pro forma consolidated results of revenue and net loss, assuming the acquisition had occurred on January 1, 2025, is as follows:

	For the Three months Ended June 30, 2025			For the Six months ended June 30, 2025
Revenue	$	-		$	204
Net loss		(13,992	)		(25,773	)

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

The unaudited pro forma consolidated results of revenue and net loss, assuming the acquisitions had occurred on April 1, 2024, the date of inception of Streamex, is as follows:

	For the Three months ended June 30, 2024			For the Six months ended June 30, 2024
Revenue	$	13		$	27
Net loss		(13,365	)		(16,780	)

The unaudited pro forma results for the three months ended June 30, 2025, include material nonrecurring adjustments related to the Streamex acquisition, including $890 of amortization expense associated with intangible assets acquired in the transaction, $6,026 of finder’s fees incurred and earned upon closing, $400 of severance expense related to the resignation of BioSig’s former CEO following the acquisition, and $1,010 related to the issuance of 200,000 shares of BioSig common stock to a consultant in lieu of cash compensation in connection with the acquisition.

The unaudited pro forma results for the six months ended June 30, 2025, include material nonrecurring adjustments of $2,280 related to the amortization of intangible assets acquired in connection with the Streamex acquisition.

The unaudited pro forma results for the three and six months ended June 30, 2024, include material nonrecurring adjustments of $1,456 related to the amortization of intangible assets acquired in connection with the Streamex acquisition, $6,026 related to the finders fees incurred and earned upon closing of the transaction, $400 of severance expense related to the resignation of BioSig’s former CEO following the acquisition, and $1,010 related to the issuance of 200,000 shares of BioSig common stock to a consultant in lieu of cash compensation in connection with the acquisition.

For the three and six months ended June 30, 2025, the operating activities of Streamex included in the Company’s consolidated statement of operations and comprehensive loss were insignificant to the Company’s financial results.

- Definition

The entire disclosure for business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 38
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-38

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 46
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-46

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 43
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-43

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 45
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-45

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 29
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-29

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 29
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-29

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(1)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-3

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-4

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 40
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479326/805-40-45-1

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-30/tableOfContent

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-20/tableOfContent

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-7

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-5

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-10/tableOfContent

+ Details

GOODWILL AND INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

NOTE 5 – GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following table shows the changes in the carrying amount of goodwill for the period:

SCHEDULE OF CARRYING AMOUNT OF GOODWILL

Goodwill as of December 31, 2024		-
Acquisition¹		57,847
Impairment		-
Foreign currency translation adjustment		845
Goodwill as of June 30, 2025	$	58,692

During the six months ended June 30, 2025, the Company evaluated the existence of any indicators of impairment in accordance with ASC 350, Intangibles—Goodwill and Other. While substantial doubt to continue as a going concern was considered as part of the qualitative analysis, it did not, in isolation or in combination with other factors, rise to the level of a triggering event requiring a quantitative impairment test. Based on the assessment, there was no goodwill impairment recognized in the period ended June 30, 2025.

Intangible Assets

Intangible assets consist of trade name, developed technology, legal and compliance framework, and patents, and are initially recorded at fair value. Long-lived intangible assets are amortized over their estimated useful lives in a method reflecting the pattern in which the economic benefits are consumed or amortized on a straight-line basis if such pattern cannot be reliably determined. The Company continues to assess potential triggering events related to the value of its intangible assets and concluded that there was no triggering events that require a quantitative impairment test during the six months ended June 30, 2025.

The following summarizes the Company’s intangible assets as of June 30, 2025 and December 31, 2024:

SCHEDULE OF INTANGIBLE ASSETS

	June 30,			December 31,
	2025			2024
Trade name¹	$	5,175		$	-
Developed technology¹		40,584			-
Legal and compliance framework¹		2,435			-
Patents		380			380
Total		48,574			380
Accumulated amortization		(657	)		(111	)
Intangible assets, net	$	47,917		$	269

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

Amortization expenses were $540 and $545 for the three and six months ended June 30, 2025, respectively. Amortization expenses were $5 and $10 for the three and six months ended June 30, 2024, respectively.

Expected future amortization expense of intangible assets as of June 30, 2025, is as follows:


Remainder of 2025	$	2,969
2026		5,938
2027		5,938
2028		5,938
2029		5,938
Thereafter		21,196
Total	$	47,917

RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2025

RELATED PARTY TRANSACTIONS

NOTE 16 – 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 June 30, 2025 and December 31, 2024, was $466,000 and $19,000, respectively. Included in the balance as of June 30, 2025 is $11,000 due from Henry McPhie, the Company’s new Chief Executive Officer and Board of Directors.

During the six months ended June 30, 2025, the Company issued an aggregate of 235,000 shares of its common stock to Mr. Groenewald, the Interim Chief Financial Officer, with a total grant-date fair value of $0.95 million

During the six months ended June 30, 2025, the Company issued 2,198,345 shares of its common stock to Mr. Amato, the Chief Executive Officer, with an aggregate grant date fair value of $5.9 million. The issuances were primarily made in connection with Mr. Amato’s resignation pursuant to the terms of the Purchase Agreement dated May 23, 2025, and the First Amendment to his Executive Employment Agreement. Under the amendment, all previously granted equity awards — including vested and unvested stock options, RSUs, PSUs, and other equity-based awards — were accelerated and deemed fully vested and nonforfeitable as of the Effective Date of the transaction. This treatment was contractually agreed upon as part of the severance provisions associated with Mr. Amato’s resignation in connection with the Company’s acquisition of Streamex Exchange Corporation.

- 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
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

SCHEDULE OF FUTURE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2025	$ 2,969
2026	5,938
2027	5,938
2028	5,938
2029	5,938
Thereafter	21,196
Intangible assets, net	$ 47,917	$ 269

STOCKHOLDER EQUITY (Details Narrative) - USD ($)								3 Months Ended				6 Months Ended
STOCKHOLDER EQUITY (Details Narrative) - USD ($)	May 02, 2025	Mar. 05, 2025	Dec. 18, 2024	May 29, 2024	May 01, 2024	Jan. 31, 2024	Jan. 12, 2024	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2025	Jun. 30, 2024	May 28, 2025	May 27, 2025	Dec. 31, 2024
Class of Stock [Line Items]
Preferred stock, shares authorized								1,000,000				1,000,000				1,000,000
Preferred stock, par or stated value per share (in dollars per share)								$ 0.001				$ 0.001				$ 0.001
Common Stock, Shares Authorized								200,000,000				200,000,000		500,000,000,000	200,000,000,000	200,000,000
Common stock, par value								$ 0.001				$ 0.001				$ 0.001
Common Stock, Shares, Outstanding								30,793,135				30,793,135				17,239,096
Reverse stock split						1-for-10 reverse stock split
Stock Issued During Period, Value, Issued for Services								$ 5,282,000	$ 1,962,000	$ 420,000	$ 1,251,000
Stock issued during period, shares, new issues												200,000
Derivative Liability, Subject to Master Netting Arrangement, before Offset								105,500,000				$ 105,500,000
Cash								$ 2,820,000				2,820,000				$ 142,000
Stock issued during period, shares, new issues									$ 3,882,000			$ 1,010,000
Purchase Agreement [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues		758,514
Exercise price, warrants		$ 0.95474
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 LLC [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]
Stock issued during period, shares, new issues												4,403,166
Sale of stock, consideration received on transaction												$ 136,643
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
Sold to investors				1,570,683	783,406		260,720
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					391,703		130,363
Purchase price of warrants							$ 3.989
Exercise price, warrants					$ 1.398		$ 3.364
Sale of stock, consideration received on transaction					$ 1,144,000		$ 1,040,000
Sale of Stock, Price Per Share				$ 1.78	$ 1.4605
Cash					$ 634,999
Debt Instrument, Increase, Accrued Interest					$ 509,165
Chief Executive Officer [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues	158,096
Number of shares cancelled	114,303
Warrant [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues												1,381,055
Warrant [Member] \| Investor [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights								758,514				758,514
Exercise price, warrants								$ 0.9547				$ 0.9547
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Number of shares issued												5,196,922	2,140,744
Number of shares issued												2,465,013	1,240,250
Number of shares exercised												1,381,055
Restricted Stock Units (RSUs) [Member] \| Warrant [Member]
Class of Stock [Line Items]
Number of shares issued												867,823
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								200				200				200
Preferred stock, shares outstanding								0				0				0
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								600				600				600
Preferred stock, shares outstanding								0				0				0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								4,200				4,200				4,200
Preferred stock, shares outstanding								105				105				105
Preferred stock, shares issued								105				105				105
Dividends payable								$ 114,729				$ 114,729				$ 110,042
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								1,400				1,400				1,400
Preferred stock, shares outstanding								0				0				0
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								1,000				1,000				1,000
Preferred stock, shares outstanding								0				0				0
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								200,000				200,000				200,000
Preferred stock, shares outstanding								0				0				0
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued												135,000	75,000
Settlement and extinguishment of accounts payable												$ 200,000	$ 122,250
Stock Issued During Period, Value, Issued for Services												$ 7,300,000	$ 1,700,000

SCHEDULE OF LEASE LIABILITY (Details) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Right To Use Assets And Lease Liability
Total lease liability	$ 15	$ 102
Less: short term portion	(15)	(102)
Long term portion

COMMITMENTS AND CONTINGENCIES (Details Narrative)										1 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative)	Jun. 01, 2025 USD ($)	Jun. 01, 2025 CAD ($)	May 28, 2025 USD ($) shares	May 27, 2025	May 23, 2025 shares	Feb. 28, 2025 USD ($) $ / shares shares	Feb. 22, 2024 USD ($)	Mar. 24, 2020 USD ($)	Mar. 15, 2017	Jun. 30, 2021 USD ($)	Mar. 31, 2025 USD ($) shares	Jun. 30, 2025 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares	Nov. 20, 2019 USD ($)
Loss Contingencies [Line Items]
Total purchase price			$ 105,700,000
Common stock, par value \| $ / shares												$ 0.001	$ 0.001
Sale of common stock under-at-the market offering, net of transaction costs, shares \| shares												200,000
Percentage of common stock issued and outstanding				3.75%
Number of shares issued, value											$ 3,882,000	$ 1,010,000
Gain (Loss) from Litigation Settlement							$ 1,440,000
Common Stock [Member]
Loss Contingencies [Line Items]
Sale of common stock under-at-the market offering, net of transaction costs, shares \| shares											4,403,166	1,030,065
Number of shares issued, value											$ 4,000	$ 6,025,880
TriView Capital Ltd [Member]
Loss Contingencies [Line Items]
Total purchase price	$ 146,843	$ 200,000
Debt instrument periodic payment		$ 50,000
Option acquire remaining percentage	90.10%	90.10%
Outstanding shares additional amount	$ 1,800,000
TriView Capital Ltd [Member]
Loss Contingencies [Line Items]
Ownership percentage	9.90%	9.90%
2017 Know-How License Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due												4	$ 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%
EP Software Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due												0	0
Royalty payments														$ 625,000
Tools Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable due												0	0
Royalty payments														550,000
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 \| $ / shares						$ 0.001
Sale of common stock under-at-the market offering, net of transaction costs, shares \| 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 \| shares						108,542
Investments						$ 100,000
Advanced to the investor						$ 10,000
Share Purchase Agreement [Member]
Loss Contingencies [Line Items]
Exchangeable shares \| shares			109,070,079		109,070,079
Settlement Agreement [Member]
Loss Contingencies [Line Items]
Monthly consulting fee												$ 494,000	$ 494,000

SCHEDULE OF UNAUDITED PRO FORMA CONSOLIDATED RESULTS OF REVENUE AND NET LOSS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]
Revenue		$ 13	$ 204	$ 27
Net loss	$ (13,992)	$ (13,365)	$ (25,773)	$ (16,780)

COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 12 — COMMITMENTS AND CONTINGENCIES

Operating leases

See Note 6 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 June 30, 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 June 30, 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 June 30, 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 June 30, 2025 and December 31, 2024, accounts payable under this agreement was $0.

Trek Therapeutics Agreement

On March 24, 2020, 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 June 30, 2025 and December 31, 2024, accounts payable under this agreement was $0.

TriView Capital Ltd.

On June 1, 2025, the Company entered into an agreement with TriView Capital Ltd. (“TriView”) to acquire 9.9% of TriView’s issued and outstanding shares for a total purchase price of CAD $200,000 (approximately USD $146,843), payable in four equal monthly installments of CAD $50,000 (approximately USD $36,711) due in June, July, August, and September 2025.

Under the terms of the agreement:

	●	The Company will receive the 9.9% equity interest in TriView only upon full payment of the CAD $200,000.
	●	The June 2025 installment was paid and is recorded in prepaid expenses and vendor deposits on the unaudited condensed consolidated balance sheet as of June 30, 2025.
	●	If the Company fails to make any installment payment, TriView has the contractual right to terminate the agreement.
	●	TriView also retains the right to cancel the agreement at any time, in which case it must refund any amounts previously paid by the Company.
	●	The Company holds an option to acquire the remaining 90.1% of TriView’s outstanding shares for an additional CAD $1.8 million (approximately USD $1.3 million), exercisable at any time prior to December 12, 2025.

As of June 30, 2025, the Company has not recognized any ownership interest in TriView, as the full purchase consideration has not yet been paid and the equity interest has not been issued. The agreement is subject to cancellation by either party, and therefore, no investment asset has been recorded.

Management will continue to evaluate the agreement under ASC 321 – Investments – Equity Method and Joint Ventures and ASC 450 – Contingencies, and will assess whether any future payments or changes in the agreement give rise to recognition of an investment or contingent liability.

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

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 June 30, 2025.

Finder Agreements Related to Streamex Transaction

On May 27, 2025, the Company and Streamex entered into separate Finder Agreements with three unaffiliated third parties (each, a “Finder”) in connection with the transactions contemplated by the Share Purchase Agreement dated May 23, 2025, among the Company, Streamex, and related parties.

Under the terms of the Finder Agreements, the Finders facilitated introductions between Streamex and Company management. As compensation for these introductory services, the Company agreed to issue to the Finders, in aggregate, shares of its common stock representing 3.75% of the Company’s outstanding shares immediately prior to the closing of the Share Purchase Agreement (the “Closing”). The shares are to be issued no later than two business days following shareholder approval of certain matters set forth in the Share Purchase Agreement (the “Parent Stockholder Matters”).

BIOSIG TECHNOLOGIES, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 (unaudited)

The Finder Agreements expressly disclaim any participation by the Finders in the negotiation, structuring, advisory, or securities-related services in connection with the Share Purchase Agreement. The Finders are not registered broker-dealers or investment advisers and are not providing services that would require such registration.

The Streamex transaction successfully closed on May 28, 2025. Although the issuance of shares to the Finders remains contingent upon shareholder approval of the Parent Stockholder Matters, the Company determined that the obligation to compensate the Finders was probable upon the Closing. Accordingly, the Company recognized expense and recorded an accrual of approximately $6,025,880 in connection with the Finder Agreements during the three and six months ended June 30, 2025. The expense is reflected in general and administrative expenses in the unaudited condensed consolidated statements of operations.

Share Purchase Agreement with Streamex

On May 23, 2025, the Company entered into a Share Purchase Agreement with Streamex Exchange Corporation and related parties. The transaction closed on May 28, 2025, at which time the Company, through a wholly owned subsidiary, acquired all issued and outstanding shares of Streamex in exchange for 109,070,079 exchangeable shares. These exchangeable shares are convertible into shares of the Company’s common stock on a one-for-one basis, subject to certain conditions and shareholder approvals.

In accordance with Nasdaq listing rules, the exchangeable shares are initially limited to 19.9% of the Company’s pre-transaction common stock outstanding. The Company is seeking shareholder approval of certain matters outlined in the Share Purchase Agreement (the “Parent Stockholder Matters”), which would authorize sufficient common stock and remove the conversion cap. Upon approval, Streamex shareholders would be entitled to convert their exchangeable shares into BioSig common stock up to a total of 75% of the Company’s fully diluted common stock. No additional shares are issued—rather, the approval enables full conversion of shares already held. If such approval is not obtained by November 28, 2025, the exchange ratio will adjust from 1.0 to 1.25, increasing the number of common stock issuable upon conversion of each exchangeable share.

As of June 30, 2025, shareholder approval of the Parent Stockholder Matters had not been obtained, and the exchangeable shares remain subject to the initial conversion limitations.

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 $494,000 as of June 30, 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

JUNE 30, 2025 (unaudited)

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 2,820		$ 142
Working capital deficit	110,000
Net cash operating activities	$ 2,393	$ 2,795

- 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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 944
-SubTopic 605
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477548/944-605-55-14

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 944
-SubTopic 605
-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477548/944-605-55-11

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 45
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477796/946-210-45-21

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-SubTopic 210
-Topic 946
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477796/946-210-45-20

+ Details

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment
Amortization of Debt Issuance Costs	$ 540	$ 5	$ 545	$ 10

- Definition

+ References + Details

SCHEDULE OF EXERCISE PRICE OF STOCK OPTIONS (Details) - $ / shares	6 Months Ended
	Jun. 30, 2025	Dec. 31, 2024
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options Outstanding	2,736,000	2,515,200
Number of Options Outstanding Weighted Average Remaining Life	9 years 2 months 12 days
Number of Options Outstanding Options Exercisable	2,736,000
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	2,715,000
Number of Options Outstanding Weighted Average Remaining Life	9 years 2 months 12 days
Number of Options Outstanding Options Exercisable	2,715,000
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	7 years 10 months 24 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	3 years 8 months 12 days
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 6 months
Number of Options Outstanding Options Exercisable	3,000
Options Outstanding, Exercise Price	$ 69.99

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended				6 Months Ended
	May 31, 2025	Apr. 30, 2025	Mar. 31, 2025	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2025	Dec. 31, 2024
Related Party Transaction [Line Items]
Sale of common stock under-at-the market offering, net of transaction costs, shares								200,000
Common stock issued for services				$ 5,282,000	$ 1,962,000	$ 420,000	$ 1,251,000
Related Party [Member]
Related Party Transaction [Line Items]
Other liabilities				$ 466				$ 466	$ 19
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			2,198,345
Common stock issued for services	$ 5,900,000	$ 5,900,000	$ 5,900,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Income Statement [Abstract]
Revenue		$ 13		$ 27
Operating expenses:
Research and development	19	342	25	580
General and administrative	19,792	4,914	22,748	7,796
Impairment of long term assets				253
Depreciation and amortization	554	49	577	127
Total operating expenses	20,365	5,305	23,350	8,756
Loss from operations	(20,365)	(5,292)	(23,350)	(8,729)
Other income (expense):
Interest income, net	13	(5)	13	(8)
Gain (loss) on settlement and forgiveness of debt	(3)	1,388	196	1,388
Other income (expense), net:	(13)	(2)	(28)	23
Total other income (expense), net	(3)	1,381	181	1,403
Loss before income taxes	(20,368)	(3,911)	(23,169)	(7,326)
Income taxes (benefit)
Net loss	(20,368)	(3,911)	(23,169)	(7,326)
Non-controlling interest	(4)	(4)	(16)	9
Net loss attributable to BioSig Technologies, Inc.	(20,372)	(3,915)	(23,185)	(7,317)
Preferred stock dividend	(2)	(3)	(5)	(5)
Preferred stock deemed dividend				(133)
Net loss attributed to BioSig Technologies, Inc. Common Shareholders	$ (20,374)	$ (3,918)	$ (23,190)	$ (7,455)
Net loss per common share, basic	$ (0.74)	$ (0.30)	$ (0.95)	$ (0.65)
Net loss per common share, diluted	$ (0.74)	$ (0.30)	$ (0.95)	$ (0.65)
Weighted average number of common shares outstanding, basic	27,706,780	12,916,272	24,286,234	11,386,266
Weighted average number of common shares outstanding, diluted	27,706,780	12,916,272	24,286,234	11,386,266
Comprehensive Income (Loss):
Foreign currency translation adjustments	$ 1,538		$ 1,538
Total comprehensive loss	(18,830)	(3,911)	(21,631)	(7,326)
Comprehensive (loss) income attributable to non-controlling interest	(4)	(4)	(16)	9
Comprehensive (loss) income attributable to BioSig Technologies, Inc.	$ (18,834)	$ (3,915)	$ (21,647)	$ (7,317)