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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
(Mark
One)
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended March 31, 2024
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from to
Commission
file number: 001-38659
BIOSIG
TECHNOLOGIES, INC.
(Exact
name of registrant as specified in its charter)
Delaware |
|
26-4333375 |
(State
or other jurisdiction of incorporation
or
organization) |
|
(IRS
Employer
Identification
No.) |
|
|
|
55
Greens Farms Road, 1st Floor
Westport,
CT |
|
06880 |
(Address
of principal executive office) |
|
(Zip
Code) |
(203)
409-5444
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, par value $0.001 per share |
|
BSGM |
|
The
NASDAQ Capital Market |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
|
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
|
Smaller
reporting company |
☒ |
Emerging
growth company |
☐ |
|
|
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As
of May 17, 2024, there were 12,476,413 shares of registrant’s common stock outstanding.
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
BIOSIG
TECHNOLOGIES, INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
(In
Thousands, Except Par Value and Share Amounts)
| |
March 31, | | |
December 31, | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
| |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 416 | | |
$ | 190 | |
Accounts receivable | |
| 14 | | |
| 24 | |
Employee advance | |
| - | | |
| 5 | |
Net investment in leases, short term | |
| 90 | | |
| 103 | |
Prepaid expenses and vendor deposits | |
| 220 | | |
| 206 | |
Total current assets | |
| 740 | | |
| 528 | |
| |
| | | |
| | |
Property and equipment, net | |
| 182 | | |
| 509 | |
| |
| | | |
| | |
Right-to-use assets, net | |
| 335 | | |
| 412 | |
| |
| | | |
| | |
Other assets: | |
| | | |
| | |
Net investment in leases, long term | |
| 4 | | |
| 17 | |
Patents, net | |
| 284 | | |
| 288 | |
Other assets | |
| 44 | | |
| 44 | |
| |
| | | |
| | |
Total assets | |
$ | 1,589 | | |
$ | 1,798 | |
| |
| | | |
| | |
LIABILITIES AND EQUITY (DEFICIT) | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable and accrued expenses, including $20 and $30 to related parties as of March 31, 2024 and December 31, 2023, respectively | |
$ | 4,821 | | |
$ | 4,116 | |
Customer deposits | |
| - | | |
| 16 | |
Dividends payable | |
| 103 | | |
| 101 | |
Lease liability, short term | |
| 308 | | |
| 349 | |
Total current liabilities | |
| 5,232 | | |
| 4,582 | |
| |
| | | |
| | |
Long term liabilities: | |
| | | |
| | |
Note payable-related party, long term | |
| 500 | | |
| - | |
Lease liability, long term | |
| 60 | | |
| 103 | |
Total long term liabilities | |
| 560 | | |
| 103 | |
| |
| | | |
| | |
Total liabilities | |
| 5,792 | | |
| 4,685 | |
| |
| | | |
| | |
Commitments and contingencies (Note 12) | |
| - | | |
| - | |
| |
| | | |
| | |
Series C 9% Convertible Preferred Stock, $0.001 par value, $1,000 stated value, authorized 4,200 shares, 105 shares issued and outstanding; liquidation preference of $105 as of March 31, 2024 and December 31, 2023 | |
| 105 | | |
| 105 | |
| |
| | | |
| | |
Deficit | |
| | | |
| | |
Preferred stock, $0.001 par value, authorized 1,000,000 shares, designated 200 shares of Series A, 600 shares of Series B, 4,200 shares of Series C, 1,400 shares of Series D, 1,000 shares of Series E, 200,000 shares of Series F Preferred Stock. 105 shares of Series C outstanding as of March 31, 2024 and December 31, 2023 (see above) | |
| - | | |
| - | |
Common stock, $0.001 par value, authorized 200,000,000 shares, 11,165,007 and 9,040,043 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively | |
| 11 | | |
| 9 | |
Additional paid in capital | |
| 244,085 | | |
| 241,988 | |
Accumulated deficit | |
| (248,417 | ) | |
| (245,015 | ) |
Total stockholders’ deficit attributable to BioSig Technologies, Inc. | |
| (4,321 | ) | |
| (3,018 | ) |
Non controlling interest | |
| 13 | | |
| 26 | |
Total deficit | |
| (4,308 | ) | |
| (2,992 | ) |
| |
| | | |
| | |
Total liabilities and deficit | |
$ | 1,589 | | |
$ | 1,798 | |
The
accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements
BIOSIG
TECHNOLOGIES, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
(In
Thousands, Except Par Value and Share Amounts)
(unaudited)
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Revenue: | |
| | | |
| | |
Service | |
$ | 14 | | |
$ | 5 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Research and development | |
| 238 | | |
| 1,062 | |
General and administrative | |
| 2,882 | | |
| 6,245 | |
Impairment of long term assets | |
| 253 | | |
| - | |
Depreciation and amortization | |
| 78 | | |
| 84 | |
Total operating expenses | |
| 3,451 | | |
| 7,391 | |
| |
| | | |
| | |
Loss from operations | |
| (3,437 | ) | |
| (7,386 | ) |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Interest income, net | |
| (3 | ) | |
| 4 | |
Other income (expense), net: | |
| 25 | | |
| - | |
| |
| | | |
| | |
| |
| | | |
| | |
Income taxes (benefit) | |
| - | | |
| - | |
| |
| | | |
| | |
Net loss | |
| (3,415 | ) | |
| (7,382 | ) |
| |
| | | |
| | |
Non-controlling interest | |
| 13 | | |
| 50 | |
| |
| | | |
| | |
Net loss attributable to BioSig Technologies, Inc. | |
| (3,402 | ) | |
| (7,332 | ) |
| |
| | | |
| | |
Preferred stock dividend | |
| (2 | ) | |
| (2 | ) |
Preferred stock deemed dividend | |
| (133 | ) | |
| - | |
| |
| | | |
| | |
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS | |
$ | (3,537 | ) | |
$ | (7,334 | ) |
| |
| | | |
| | |
Net loss per common share, basic and diluted | |
$ | (0.36 | ) | |
$ | (1.19 | ) |
| |
| | | |
| | |
Weighted average number of common shares outstanding, basic and diluted | |
| 9,856,261 | | |
| 6,186,666 | |
The
accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements
BIOSIG
TECHNOLOGIES, INC.
CONDENSED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
THREE
MONTHS ENDED MARCH 31, 2024
(In
Thousands, Except Par Value and Share Amounts)
| |
| | |
| | |
Additional | | |
| | |
| | |
| |
| |
Common stock | | |
Paid in | | |
Accumulated | | |
Non-controlling | | |
| |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Interest | | |
Total | |
Balance, December 31, 2023 | |
| 9,040,043 | | |
$ | 9 | | |
$ | 241,988 | | |
$ | (245,015 | ) | |
$ | 26 | | |
$ | (2,992 | ) |
Common stock issued for services | |
| 1,862,744 | | |
| 2 | | |
| 1,249 | | |
| - | | |
| - | | |
| 1,251 | |
Sale of common stock and warrants | |
| 260,720 | | |
| -*
| | |
| 1,040 | | |
| - | | |
| - | | |
| 1,040 | |
Stock based compensation | |
| 1,500 | | |
| -* | | |
| (190 | ) | |
| - | | |
| - | | |
| (190 | ) |
Accretion of deemed preferred stock dividend | |
| - | | |
| - | | |
| 133 | | |
| - | | |
| - | | |
| 133 | |
Deemed preferred stock dividend | |
| - | | |
| - | | |
| (133 | ) | |
| - | | |
| - | | |
| (133 | ) |
Preferred stock dividend | |
| - | | |
| - | | |
| (2 | ) | |
| - | | |
| - | | |
| (2 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (3,402 | ) | |
| (13 | ) | |
| (3,415 | ) |
Balance, March 31, 2024 (unaudited) | |
| 11,165,007 | | |
$ | 11 | | |
$ | 244,085 | | |
$ | (248,417 | ) | |
$ | 13 | | |
$ | (4,308 | ) |
The
accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements
BIOSIG
TECHNOLOGIES, INC.
CONDENSED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
THREE
MONTHS ENDED MARCH 31, 2023
(In
Thousands, Except Par Value and Share Amounts)
| |
| | |
| | |
Additional | | |
| | |
| | |
| |
| |
Common stock | | |
Paid in | | |
Accumulated | | |
Non-controlling | | |
| |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Interest | | |
Total | |
Balance, December 31, 2022 | |
| 5,505,068 | | |
$ | 5 | | |
$ | 216,282 | | |
$ | (215,974 | ) | |
$ | (21 | ) | |
$ | 292 | |
Balance | |
| 5,505,068 | | |
$ | 5 | | |
$ | 216,282 | | |
$ | (215,974 | ) | |
$ | (21 | ) | |
$ | 292 | |
Common stock issued for services | |
| 116,750 | | |
| -* | | |
| 1,097 | | |
| - | | |
| - | | |
| 1,097 | |
Common stock issued in settlement of accounts payable | |
| 8,800 | | |
| -* | | |
| 105 | | |
| - | | |
| - | | |
| 105 | |
Sale of common stock and warrants, net transactional costs of $482 | |
| 850,030 | | |
| 1 | | |
| 6,747 | | |
| - | | |
| - | | |
| 6,748 | |
Sale of common stock and warrants | |
| 850,030 | | |
| 1 | | |
| 6,747 | | |
| - | | |
| - | | |
| 6,748 | |
Stock based compensation | |
| 249,125 | | |
| -* | | |
| 1,047 | | |
| - | | |
| 5 | | |
| 1,052 | |
Preferred stock dividend | |
| - | | |
| - | | |
| (2 | ) | |
| - | | |
| - | | |
| (2 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (7,332 | ) | |
| (50 | ) | |
| (7,382 | ) |
Balance, March 31, 2023 (unaudited) | |
| 6,729,773 | | |
$ | 6 | | |
$ | 225,276 | | |
$ | (223,306 | ) | |
$ | (66 | ) | |
$ | 1,910 | |
Balance | |
| 6,729,773 | | |
$ | 6 | | |
$ | 225,276 | | |
$ | (223,306 | ) | |
$ | (66 | ) | |
$ | 1,910 | |
The
accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements
BIOSIG
TECHNOLOGIES, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In
Thousands, Except Par Value and Share Amounts)
(unaudited)
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
Net loss | |
$ | (3,415 | ) | |
$ | (7,382 | ) |
Adjustments to reconcile net loss to cash used in operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 78 | | |
| 84 | |
Non-cash lease expense | |
| 77 | | |
| 71 | |
Impairment of long-term assets | |
| 253 | | |
| - | |
Equity based compensation | |
| 1,061 | | |
| 2,149 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| 10 | | |
| (8 | ) |
Lease receivables | |
| 25 | | |
| 25 | |
Employee advances | |
| 5 | | |
| - | |
Inventory | |
| - | | |
| (9 | ) |
Prepaid expenses and other | |
| (13 | ) | |
| (151 | ) |
Deferred revenue | |
| - | | |
| (5 | ) |
Customer deposits | |
| (16 | ) | |
| 8 | |
Accounts payable and accrued expenses | |
| 705 | | |
| (355 | ) |
Operating lease liabilities | |
| (84 | ) | |
| (75 | ) |
Net cash used in operating activities | |
| (1,314 | ) | |
| (5,648 | ) |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES: | |
| | | |
| | |
Purchase of property and equipment | |
| - | | |
| (45 | ) |
Net cash used in investing activity | |
| - | | |
| (45 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |
| | | |
| | |
Proceeds from issuance of related party note payable | |
| 500 | | |
| - | |
Proceeds from sale of common stock and warrants, net of issuance costs | |
| 1,040 | | |
| 6,748 | |
Net cash provided by financing activities | |
| 1,540 | | |
| 6,748 | |
| |
| | | |
| | |
Net increase in cash and cash equivalents | |
| 226 | | |
| 1,055 | |
| |
| | | |
| | |
Cash, beginning of the period | |
| 190 | | |
| 357 | |
Cash, end of the period | |
$ | 416 | | |
$ | 1,412 | |
| |
| | | |
| | |
Supplemental disclosures of cash flow information: | |
| | | |
| | |
Cash paid during the period for interest | |
$ | - | | |
$ | - | |
Cash paid during the period for income taxes | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Noncash investing and financing activities: | |
| | | |
| | |
Common stock issued in settlement of debt | |
$ | - | | |
$ | 105 | |
Dividend payable on preferred stock charged to additional paid in capital | |
$ | 2 | | |
$ | 2 | |
Series C convertible preferred stock deemed dividend | |
$ | 133 | | |
$ | - | |
The
accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
NOTE
1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION
Business
and organization
BioSig
Technologies, Inc. was initially incorporated on February 24, 2009 under the laws of the State of Nevada and subsequently re-incorporated
in the state of Delaware in 2011. The Company is principally devoted to improving the standard care in electrophysiology with our PURE
EP System’s enhanced signal acquisition, digital signal processing, and analysis during ablation of cardiac arrhythmias. The Company
has generated minimal revenue to date and consequently its operations are subject to all risks inherent in business enterprises in early
commercialization stage.
On
November 7, 2018, the Company formed a subsidiary under the laws of the State of Delaware originally under the name of NeuroClear Technologies,
Inc. which was renamed to ViralClear Pharmaceuticals, Inc. (“ViralClear”) in March 2020. The subsidiary was established to
pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently
in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19.
Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™
signal processing technology outside of cardiac electrophysiology.
In
2019 and 2020, ViralClear sold an aggregate of 1,965,240 shares of its common stock to investors for net proceeds of $15.6 million and
issued an aggregate of 894,869 shares of its common stock in connection with acquiring assets and with know-how agreements. As of March
31, 2024 and December 31, 2023, the Company had a majority interest in ViralClear of 69.08%.
On
July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc., a Delaware corporation, which was renamed to
BioSig AI Sciences, Inc. (“BioSig AI”) on May 31, 2023. The subsidiary was established to pursue clinical needs of cardiac
and neurological disorders through recordings and analyses of action potentials. BioSig AI aims to contribute to the advancements of
AI-based diagnoses and therapies. At March 31, 2024 and December 31, 2023, the Company had a majority interest in BioSig AI of 84.5%
(see Notes 9 and 11).
On
January 28, 2024 and February 20, 2024, management of the Company commenced a workforce reduction intended to reduce significantly the
annual cash burn which was completed as of February 20, 2024. The workforce reduction consisted of the departure of sixteen employees,
effective as of January 31, 2024 and included the departure of John Sieckhaus, the Company’s Chief Operating Officer, and Gray
Fleming, the Company’s Chief Commercial Officer and twenty-six employees effective February 20, 2024. The effect of the workforce
reductions has significantly reduced operations in the short term. In connection with workforce reduction, the Company issued an aggregate
of 85,244 shares of common stock with a fair value of $72,065 as severance.
On
March 5, 2024, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that
the Company has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum
bid price of $1.00 per share required for continued listing on The Nasdaq Capital Market, and the Company is not eligible for a second
180 day cure period under Rule 5810(c)(3)(A)(2) because the Company does not comply with the $5,000,000 minimum stockholders’ equity
initial listing requirement for The Nasdaq Capital Market, and that accordingly, Nasdaq would delist the Company’s common stock
unless the Company requested an appeal of this determination. On March 11, 2024, the Company submitted a request for a hearing before
the Nasdaq Hearings Panel to appeal the Staff’s delisting determination.
On
March 12, 2024, the Company received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant
to Listing Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and
that the continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of
the board of directors and officers (see below).
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
The
letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed
Securities of $35 million, if none of the other standards set forth in Rule 5550(b) is met.
The
Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock
Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing
on The Nasdaq Capital Market.
The
Company appealed the foregoing determinations. The requested hearing before the Hearings Panel was held on May 7, 2024 and results are
pending as of May 17, 2024. The Company believes we have met all requirements except for the shareholder equity requirement which it
expects to meet shortly. The delisting results are pending the Company meeting requirements.
Delisting
from Nasdaq Stock Market could negatively impact the Company’s ability to raise additional financing to fund future operations.
The
unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc., and its majority owned subsidiaries,
ViralClear and BioSig AI.
The
unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03
of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation
have been included.
The
condensed consolidated balance sheet as of December 31, 2023 has been derived from audited financial statements.
Operating
results for the three months ended March 31, 2024 are not necessarily indicative of results that may be expected for the year ending
December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial
statements for the year ended December 31, 2023 filed with the Company’s Form 10-K with the Securities and Exchange Commission
on April 16, 2024.
NOTE
2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS
As
of March 31, 2024, the Company had cash of $0.4 million and working capital deficit of $4.5 million. During the three months ended March
31, 2024, the Company used net cash in operating activities of $1.3 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’s plans include the continued commercialization of the PURE EP System and other applications of our core technology and
raising capital through the sale of additional equity securities, debt or capital inflows from strategic partnerships. The Company’s
strategic shift to potentially hiring a team of an additional 4-6 persons to execute a business development strategy of finding partners
for the commercialization of PURE EP, develop new products in the field of Pulse Field Ablation and to continue to integrate PURE EP
into today’s lab equipment will allow the Company to significantly reduce operating expenses.
The
Company will require additional financing to fund future operations. Further, although the Company began commercial operations, there
is no assurance that the Company will be able to generate sufficient cash flow to fund operations. In addition, there can be no assurance
that the Company’s continuing research and development will be successfully completed or that any additional products will be commercially
viable.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Accordingly,
the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of
the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying
amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable
or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this
uncertainty.
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows.
Reverse
Stock Split
On
January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February
2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split 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 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.
Use
of Estimates
The
preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the
recoverability and useful lives of long-lived assets, stock-based compensation and the valuation allowance related to deferred tax assets.
Actual results may differ from these estimates.
Revenue
Recognition
The
Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and
maintenance services and software upgrade rentals in connection with the system.
The
Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases (“ASC 842”) for
lease components and ASC 606, Revenue from Contracts with Customers (“ASC 606”) for non-lease components. For medical
device sales and software rentals, the Company recognizes revenue under ASC 606.
The
core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an
amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
Under
ASC 606, the Company determines revenue recognition through the following five steps:
● |
Identify
the contract with the customer; |
|
|
● |
Identify
the performance obligations in the contract; |
|
|
● |
Determine
the transaction price; |
|
|
● |
Allocate
the transaction price to the performance obligation in the contract; and |
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Performance
obligations are the units of accounting for revenue recognition and generally represent the distinct goods or services that are promised
to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue
until the performance obligation is deemed to be satisfied. Once the PURE EP Platform is delivered, installed, and accepted by the customer,
our performance obligation is recognized. Support, maintenance, and software upgrade rentals are performance obligations over a defined
period and are recognized ratably over the contractual service period. Customers typically purchase these services with the initial sale
of the PURE EP Platform and do not have the right to terminate their contracts unless we fail to perform material obligations.
The
Company may execute more than one contract with a single customer. If so, it is evaluated whether the agreements were negotiated as a
package with a single objective, whether the amount of consideration to be paid in one agreement depends on the price and/or performance
of another agreement, or whether the goods or services promised in the agreements represent a single performance obligation. The conclusions
reached can impact the allocation of the transaction price to each performance obligation and the timing of revenue recognition related
to those arrangements.
The
Company records accounts receivable for amounts invoiced to customers for which the Company has an unconditional right to consideration
as provided under the contractual arrangement. Unbilled receivables, if any, include amounts related to the Company’s contractual
right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance
of performance under the contract. Our unbilled receivables and deferred revenue are reported on an individual contract basis at the
end of each reporting period. Unbilled receivables are classified as current or noncurrent based on the timing of when we expect to bill
the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue.
The
Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable,
net (if any) in the Company’s consolidated balance sheet.
In
2022, the Company entered two leases for our PURE EP Platform at a rate of $4,333 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 accounts for the leases in accordance with ASC 842 and ASC 606.
In
2023, the Company entered into a one-year lease for software upgrade. The Company accounts for the lease in accordance with ASC 606.
The
Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less
the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception.
Non-lease components are recognized under ASC 606. The discount rate utilized was the contract explicit rate of 2% per annum. (See Note
6 – Lease Receivables).
A
reconciliation of contract liabilities with customers for the three months ended March 31, 2024 and 2023, are presented below:
SCHEDULE
OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS
Three
months ended March 31,2024:
| |
Balance at December 31, 2023 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Service revenue | |
$ | - | | |
$ | 14 | | |
$ | (14 | ) | |
$ | - | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31,2023:
| |
Balance at December 31, 2022 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Service revenue | |
$ | 5 | | |
$ | - | | |
$ | (5 | ) | |
$ | - | |
The
Company had one customer which accounts for 93% and 100% of our revenue in the three months ended March 31, 2024 and 2023, respectively.
At
March 31, 2024, the Company had three customers representing 33.6%, 30.8% and 35.6% of the outstanding accounts receivable and had three
customers which accounts for approximately 62.3%, 19.6% and 18.0% of our outstanding accounts receivable at December 31, 2023.
The
Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the three months ended March 31,
2024 and 2023.
Deferred
Costs (Contract acquisition costs)
The
Company capitalizes initial and renewal sales commissions in the period the commission is earned, which generally occurs when a customer
contract is obtained, and amortize deferred commission costs on a straight-line basis over the expected period of benefit, which we have
deemed to be the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period
of related deferred commission costs would have been one year or less.
Allowance
for Doubtful Accounts
The
Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for doubtful
accounts for estimated losses, aged receivables are analyzed periodically by management. Each identified receivable is reviewed based
upon historical collection experience, financial condition of the customer and the status of any open or unresolved issues with the customer
preventing the payment thereof. Corrective action, if necessary, is taken by the Company to resolve open issues related to unpaid receivables.
The allowance for doubtful accounts was $0 at March 31, 2024 and December 31, 2023. The Company believes that its reserve is adequate,
however results may differ in future periods. For the three months ended March 31, 2024 and 2023, bad debt expense totaled $0.
Concentrations
of Credit Risk
Financial
instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and
cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts
may be in excess of the FDIC insurance limit. At March 31, 2024 and December 31, 2023, deposits in excess of FDIC limits were $0.2 million
and nil, respectively.
Fair
Value of Financial Instruments
Accounting
Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain
financial instruments. The carrying value of cash, accounts payable and accrued liabilities as reflected in the balance sheets, approximate
fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and
equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant
for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial
assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has
been disclosed.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
The
Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”)
and ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value.
Prepaid
Expenses and Vendor Deposits
Prepaid
expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments.
Leases
(lessee)
The
Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use
(“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s consolidated
balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification
evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the
Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably
certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified
as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities
represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are
recognized at the commencement date of the lease based on the present value of lease payments over the lease term.
The
lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit
rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in
determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes
of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is
recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently
have residual value guarantees or restrictive covenants in its leases.
Leases
(lessor)
The
Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described
in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance
sheet.
Property
and Equipment
Property
and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. When
retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the
net difference less any amount realized from disposition is reflected in earnings.
Other
Assets:
Other
assets are comprised of the following:
SCHEDULE
OF OTHER ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Security deposits | |
| 43 | | |
| 43 | |
Trademarks | |
| 1 | | |
| 1 | |
Total other assets | |
$ | 44 | | |
$ | 44 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Impairment
of Long-lived Assets
The
Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate
that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives
are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is
typically calculated using the discounted cash flow method.
During
the three months ended March 31, 2024, the Company re-assessed it’s carrying amounts of certain property and equipment due to reduced
manufacturing of its commercial products and determined that these carrying amounts exceeded the estimated undiscounted future cash flows.
Accordingly, the Company recorded a $253 impairment charge to current operations.
The
Company did not recognize and record any impairments of long-lived assets used in operations during the three months ended March 31,
2023.
Research
and Development Costs
The
Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research
and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred.
Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed
when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs
related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses
of $0.2 million and $1.1 million for the three months ended March 31, 2024 and 2023, respectively.
Net
Income (loss) Per Common Share
The
Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”).
Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during
the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of
all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods
as applicable.
The
computation of basic and diluted loss per share as of March 31, 2024 and 2023 excludes potentially dilutive securities when their inclusion
would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period.
Potentially
dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows:
SCHEDULE
OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
| |
March 31, 2024 | | |
March 31, 2023 | |
Series C convertible preferred stock | |
| 376,170 | | |
| 51,499 | |
Options to purchase common stock | |
| 543,479 | | |
| 461,616 | |
Warrants to purchase common stock | |
| 2,878,734 | | |
| 886,779 | |
Restricted stock units to acquire common stock | |
| 605,000 | | |
| 43,084 | |
Totals | |
| 4,403,383 | | |
| 1,442,978 | |
Stock
Based Compensation
The
Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award as
measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided
in exchange for the award, usually the vesting period.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Income
Taxes
The
Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision
for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income
tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to
be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period.
If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized,
a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future
changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income
taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods.
Patents,
Net
The
Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other
professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration
(“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon
first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser
of the legal patent term or the estimated life of the product of 20 years. During the three months ended March 31, 2024 and 2023, the
Company recorded amortization of $4,752 and $4,851 to current period operations, respectively.
Warranty
The
Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up
to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the consolidated financial
statements.
Segment
Information
Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance.
The information disclosed herein represents all of the material financial information related to the Company’s principal operating
segments. (See Note 13 – Segment Reporting).
Non-controlling
Interest
The
Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s
subsidiaries, ViralClear and BioSig AI. The Company reports its non-controlling interest in subsidiaries as a separate component of equity
in the unaudited condensed consolidated balance sheets and reports both net loss attributable to the non-controlling interest and net
loss attributable to the Company’s common shareholders on the face of the unaudited condensed consolidated statements of operations.
The Company’s equity interest in ViralClear and BioSig AI is 69.08% and 84.48%; and the non-controlling stockholders’ interest
is 30.92% and 15.52%, respectively as of March 31, 2024 and December 31, 2023. This is reflected in the consolidated statements of changes
in equity.
Warrants
The
Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480,
Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of
the warrant agreement.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
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.
There
were various updates recently issued, most of which represented technical corrections to the accounting literature or application to
specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations
or cash flows.
NOTE
4 – PROPERTY AND EQUIPMENT
Property
and equipment as of March 31, 2024 and December 31, 2023 is summarized as follows:
SCHEDULE
OF PROPERTY AND EQUIPMENT
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Computer equipment | |
$ | 531 | | |
$ | 531 | |
Furniture and fixtures | |
| 109 | | |
| 109 | |
Manufacturing equipment | |
| - | | |
| 372 | |
Testing/Demo equipment | |
| 312 | | |
| 356 | |
Leasehold improvements | |
| 84 | | |
| 84 | |
Total | |
| 1,036 | | |
| 1,452 | |
Less accumulated depreciation | |
| (854 | ) | |
| (943 | ) |
Property and equipment, net | |
$ | 182 | | |
$ | 509 | |
Property
and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Leasehold
improvements are depreciated over the related expected lease term. When retired or otherwise disposed, the related carrying value and
accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is
reflected in earnings.
During the three months ended March 31, 2024, the Company re-assessed it’s
carrying amounts of certain property and equipment due to reduced manufacturing of its commercial products and determined that these carrying
amounts exceeded the estimated undiscounted future cash flows. Accordingly, the Company recorded a $253,411 impairment charge to current
operations.
Depreciation
expenses were $73,376 and $79,468 for the three months ended March 31, 2024 and 2023, respectively.
NOTE
5 – RIGHT TO USE ASSETS AND LEASE LIABILITY
As
of March 31, 2024 and December 31, 2023, the Company had outstanding two leases with aggregate payments of $30,544 and $29,995 per month,
respectively, expiring through July 31, 2025.
Right
to use assets is summarized below:
SCHEDULE OF RIGHT TO USE ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Right to use asset | |
$ | 995 | | |
$ | 995 | |
Less accumulated amortization | |
| (660 | ) | |
| (583 | ) |
Right to use assets, net | |
$ | 335 | | |
$ | 412 | |
During
the three months ended March 31, 2024 and 2023, the Company recorded $91,889 and $92,081 as lease expense to current period operations,
respectively.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Lease
liability is summarized below:
SCHEDULE OF LEASE LIABILITY
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Total lease liability | |
$ | 368 | | |
$ | 452 | |
Less: short term portion | |
| (308 | ) | |
| (349 | ) |
Long term portion | |
$ | 60 | | |
$ | 103 | |
Maturity
analysis under these lease agreements are as follows (000’s):
SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS
| |
| | |
Year ended December 31, 2024 | |
| 278 | |
Year ended December 31, 2025 | |
| 106 | |
Total | |
| 384 | |
Less: Present value discount | |
| (16 | ) |
Lease liability | |
$ | 368 | |
Lease
expense for the three months ended March 31, 2024 and 2023 was comprised of the following:
SCHEDULE OF LEASE EXPENSE
| |
March 31, 2024 (000’s) | | |
March 31, 2023 (000’s) | |
Operating lease expense | |
$ | 77 | | |
$ | 71 | |
Short-term lease expense | |
| 7 | | |
| 6 | |
Variable lease expense | |
| 8 | | |
| 15 | |
Total | |
$ | 92 | | |
$ | 92 | |
NOTE
6 – LEASE RECEIVABLES
In
2022, the Company entered into two leases for our PURE EP Platform at a rate of $4,333 per month each. The term of the leases is for
30 months with an option provided to extend for an additional one year. The leases also have an option to purchase at the end of the
lease at the fair market value.
The
Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less
the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception.
The discount rate utilized was the contract explicit rate of 2% per annum. The present value of the unguaranteed residual assets of $4
are included in net investment in leases in the balance sheet.
A
reconciliation of lease receivables with customers for the three months ended March 31, 2024 and 2023 are presented below:
SCHEDULE
OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS
Three
months ended March 31, 2024:
| |
Balance at December 31, 2023 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Contract asset | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 94 | |
Less current portion | |
| (103 | ) | |
| - | | |
| (15 | ) | |
| - | | |
| (2 | ) | |
| (90 | ) |
Noncurrent portion | |
$ | 17 | | |
$ | - | | |
$ | (15 | ) | |
| - | | |
$ | 2 | | |
$ | 4 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31, 2023:
| |
Balance at December 31, 2022 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Contract asset | |
$ | 221 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 195 | |
Less current portion | |
| (101 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (101 | ) |
Noncurrent portion | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
| - | | |
$ | 4 | | |
$ | 94 | |
Future
cash flows under this lease agreement are as follows (000’s):
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT
| |
| |
Year ended December 31, 2024 | |
| 78 | |
Year ended December 31, 2025 | |
| 13 | |
Present value of unguaranteed residual assets | |
| 4 | |
Total | |
| 95 | |
Less: Present value discount | |
| (1 | ) |
Net investment in leases | |
$ | 94 | |
NOTE
7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts
payable and accrued expenses at March 31, 2024 and December 31, 2023 consist of the following:
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Accrued accounting and legal | |
$ | 1,608 | | |
$ | 1,277 | |
Accrued reimbursements and travel | |
| 9 | | |
| 9 | |
Accrued consulting | |
| 682 | | |
| 804 | |
Accrued research and development expenses | |
| 812 | | |
| 802 | |
Accrued marketing | |
| 334 | | |
| 333 | |
Accrued office and other | |
| 704 | | |
| 290 | |
Accrued payroll | |
| 672 | | |
| 601 | |
Accounts payable and
accrued expenses | |
$ | 4,821 | | |
$ | 4,116 | |
NOTE
8 – NOTE PAYABLE-RELATED PARTY
On
March 7, 2024, the Company issued a promissory note for $500,000 to a significant shareholder/investor due March 7, 2026. The promissory
note is unsecured and bears interest of twelve percent (12%) per annum, payable at maturity. The Company may prepay all or any portion
of the promissory note at any time without penalty.
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 March 31, 2024 and December 31, 2023, the
Company has designated 200 shares of Series A preferred stock, 600 shares of Series B preferred stock, 4,200 shares of Series C Preferred
Stock, 1,400 shares of Series D Preferred Stock, 1,000 shares of Series E Preferred Stock and 200,000 shares of Series F Preferred Stock.
As of March 31, 2024 and December 31, 2023, there were no outstanding shares of Series A, Series B, Series D, Series E and Series F preferred
stock.
Series
C Preferred Stock
As
of March 31, 2024 and December 31, 2023, the Company had 105 shares of Series C Preferred stock issued and outstanding. During the three
months ended March 31, 2024, the conversion price of the Series C Preferred stock was reset from $2.50 per share to $0.5302 per share.
As such, the Company recorded a noncash deemed dividend of $132,931 during the three months ended March 31, 2024.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Common
stock
On
January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February
2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split 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 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.
The
Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of March 31, 2024 and December 31, 2023, the Company
had 11,165,007 and 9,040,043 shares issued and outstanding, respectively.
During
the three months ended March 31, 2024, the Company issued an aggregate of 1,862,744 shares of common stock for services at a fair value
of $1,250,595.
During
the three months ended March 31, 2024, the Company issued an aggregate of 1,500
shares of common stock for vested restricted stock units.
At March 31, 2024, the Company accrued 75,000 shares of common stock due
a consultant at an estimated fair value of $123,500.
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.
NOTE
10 – OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS
BioSig
Technologies, Inc.
2023
Long-Term Incentive Plan
On
December 27, 2022, the Board of Directors of BioSig Technologies, Inc. approved the 2023 Long-Term Incentive Plan (the “2023 Plan”).
The 2023 Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase
up to 876,595 shares, plus any prior plan awards of the Company’s common stock to officers, directors, employees and consultants
of the Company. Under the terms of the Plan the Company may issue Incentive Stock Options as defined by the Internal Revenue Code to
employees of the Company only and nonstatutory options. The Board of Directors of the Company or a committee thereof administers the
Plan and determines the exercise price, vesting and expiration period of the grants under the Plan.
However,
the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant
for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder. The fair value of the common stock is
determined based on the quoted market price or in absence of such quoted market price, by the administrator in good faith.
Additionally,
the vesting period of the grants under the Plan will be determined by the administrator, in its sole discretion, with an expiration period
of not more than ten years. At March 31, 2024, there were 259,968 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.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
For
employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used
for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined
from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options.
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | Under 9.99 | | |
| 103,610 | | |
| 6.2 | | |
| 69,762 | |
| 10.00-19.99 | | |
| 174,150 | | |
| 3.4 | | |
| 76,216 | |
| 20.00-29.99 | | |
| 85,538 | | |
| 0.1 | | |
| 76,757 | |
| 30.00-39.99 | | |
| 32,748 | | |
| 0.1 | | |
| 32,748 | |
| 40.00-49.99 | | |
| 79,842 | | |
| 0.6 | | |
| 79,631 | |
| 50.00-59.99 | | |
| 14,414 | | |
| 0.1 | | |
| 14,414 | |
| 60.00-69.99 | | |
| 33,405 | | |
| 0.7 | | |
| 33,405 | |
| 70.00-79.99 | | |
| 15,772 | | |
| 0.8 | | |
| 15,772 | |
| Over 79.99 | | |
| 4,000 | | |
| 0.1 | | |
| 4,000 | |
| | | |
| 543,479 | | |
| 2.5 | | |
| 402,705 | |
A
summary of the stock option activity and related information for the Plan for the three months ended March 31, 2024 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, 2024 | |
| 603,229 | | |
$ | 25.67 | | |
| 6.7 | | |
$ | - | |
Forfeited/expired | |
| (59,750 | ) | |
$ | 20.92 | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 543,479 | | |
$ | 26.19 | | |
| 2.5 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 402,705 | | |
$ | 31.12 | | |
| 1.8 | | |
$ | - | |
The
aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price
less than the stock price of BioSig Technologies, Inc. of $0.661 as of March 31, 2024, which would have been received by the option holders
had those option holders exercised their options as of that date.
The
fair value of all options vesting during the three months ended March 31, 2024 and 2023 of $(2,682) and $257,187, respectively, was charged
to current period operations. Unrecognized compensation expense of $178,967 at March 31, 2024 which the Company expects to recognize
over a weighted average period of 0.31 years.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Warrants
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at
March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 3.364 | | |
| 130,363 | | |
July 2029 |
$ | 3.573 | | |
| 1,399,386 | | |
May 2025-November 2028 |
$ | 4.066 | | |
| 25,000 | | |
November 2032 |
$ | 4.455 | | |
| 113,005 | | |
June 2028 |
$ | 4.466 | | |
| 48,980 | | |
November 2028 |
$ | 4.6626 | | |
| 64,982 | | |
April 2029 |
$ | 4.9252 | | |
| 56,307 | | |
March 2029 |
$ | 4.929 | | |
| 76,997 | | |
March 2029 |
$ | 5.1358 | | |
| 116,045 | | |
July 2028 |
$ | 7.181 | | |
| 95,761 | | |
July 2028 |
$ | 7.502 | | |
| 9,846 | | |
July 2028 |
$ | 7.963 | | |
| 88,324 | | |
August 2028 |
$ | 9.000 | | |
| 21,709 | | |
June 2027 |
$ | 9.596 | | |
| 84,390 | | |
January 2029 |
$ | 10.0992 | | |
| 19,118 | | |
August 2028 |
$ | 10.26 | | |
| 51,705 | | |
September 2028 |
$ | 10.4678 | | |
| 84,296 | | |
September 2028 |
$ | 11.30 | | |
| 40,417 | | |
October 2028 |
$ | 13.28 | | |
| 96,198 | | |
November 2028 |
$ | 14.00 | | |
| 174,013 | | |
September 2025 |
$ | 48.00 | | |
| 25,000 | | |
February 2025 to July 2026 |
$ | 61.60 | | |
| 56,892 | | |
November 2027 |
| | | |
| 2,878,734 | | |
|
During
the three months ended March 31, 2024, the Company issued warrants to purchase an aggregate of 130,363 shares of its common stock to
investors at an exercise price of $3.364 per share that are exercisable six months after the date of issuance and will expire five and
one half years after following the date of issuance.
A
summary of the warrant activity for three months ended March 31, 2024 is as follows:
SCHEDULE
OF WARRANT ACTIVITY
| |
Shares | | |
Weighted-Average Exercise Price | | |
Weighted-Average Remaining Contractual Term | | |
Aggregate Intrinsic Value | |
Outstanding at January 1, 2024 | |
| 2,748,371 | | |
$ | 7.40 | | |
| 3.7 | | |
$ | 1,717,104 | |
Issued | |
| 130,363 | | |
$ | 3.36 | | |
| 5.3 | | |
| - | |
Outstanding at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Vested and expected to vest at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 2,683,389 | | |
$ | 7.46 | | |
| 3.4 | | |
$ | - | |
The
aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price
less than the company’s stock price of $0.661 of March 31, 2024, which would have been received by the warrant holders had those
warrants holders exercised their options as of that date.
The
fair value of warrants issued for services during the three months ended March 31, 2024 and 2023 of $0 and was charged to current period
operations. Unrecognized compensation expense of $0 at March 31, 2024.
Restricted
Stock Units
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares issued as of January 1, 2024 | |
| 163,250 | |
Granted | |
| 500,000 | |
Vested and issued | |
| (1,500 | ) |
Forfeited | |
| (56,750 | ) |
Total | |
| 605,000 | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 12,500 | |
Unvested restricted shares as of March 31, 2024 | |
| 592,500 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
On
March 1, 2024, the Company granted 500,000 shares of its common stock to a key consultant, vesting in substantially equal monthly installments
over one year, for services rendered, valued at $352,550.
Stock
based compensation expense related to restricted stock grants was $(80,047) and $104,704 for the three months ended March 31, 2024 and
2023, respectively. The $(80,047) for the three months ended March 31, 2024 was the result of canceled unvested restricted stock units
of terminated employees. As of March 31, 2024, the stock-based compensation relating to restricted stock of $634,367 remains unamortized.
ViralClear
Pharmaceuticals, Inc.
2019
Long-Term Incentive Plan
On
September 24, 2019, ViralClear’s Board of Directors approved the 2019 Long-Term Incentive Plan (as subsequently amended, the “ViralClear
Plan”). The ViralClear Plan was approved by BioSig as ViralClear’s majority stockholder. The ViralClear Plan provides for
the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 4,000,000 shares of
ViralClear’s common stock to officers, directors, employees and consultants of the ViralClear. Under the terms of the ViralClear
Plan, ViralClear may issue Incentive Stock Options as defined by the Internal Revenue Code to employees of ViralClear only and nonqualified
options. The Board of Directors of ViralClear or a committee thereof (the “Administrator”) administers the ViralClear Plan
and determines the exercise price, vesting and expiration period of the grants under the ViralClear Plan.
However,
the exercise price of an Incentive Stock Option should not be less than 110% of fair market value of the common stock at the date of
the grant for a 10% or more stockholder and 100% of fair market value for a grantee who is not 10% stockholder. The fair market value
of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the Administrator in
good faith.
Additionally,
the vesting period of the grants under the ViralClear Plan will be determined by the Administrator, in its sole discretion, with an expiration
period of not more than ten years. There are 2,650,071 shares remaining available for future issuance of awards under the terms of the
ViralClear Plan.
ViralClear
Options
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | 5.00 | | |
| 25,000 | | |
| 0.25 | | |
| 25,000 | |
The
fair value of all options vesting during the three months ended March 31, 2024 of $0; and $0, respectively, was charged to current period
operations. Unrecognized compensation expense of $0 at March 31, 2024 will be expensed in future periods.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Warrants
(ViralClear)
The
following table presents information related to warrants (ViralClear) at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 5.00 | | |
| 473,772 | | |
November 2027 |
| 10.00 | | |
| 6,575 | | |
May 2025 |
| | | |
| 480,347 | | |
|
Restricted
stock units (ViralClear)
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares outstanding at January 1, 2024: | |
| 1,078,679 | |
Forfeited | |
| (240,000 | ) |
Total restricted shares outstanding at March 31, 2024: | |
| 838,679 | |
| |
| | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 678,679 | |
Unvested restricted shares as of March 31, 2024 | |
| 160,000 | |
Total | |
| 838,679 | |
Stock
based compensation expense related to restricted stock unit grants of ViralClear was $0 and $14,535 for the three months ended March
31, 2024 and 2023, respectively. As of March 31, 2024, the stock-based compensation relating to restricted stock of $0 remains unamortized.
BioSig
AI Sciences, Inc.
Warrants
(BioSig AI)
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 1.00 | | |
| 130,500 | | |
June-July 2028 |
NOTE
11 – NON-CONTROLLING INTEREST
On
November 7, 2018, the Company formed a subsidiary, now known as ViralClear, to pursue additional applications of the PURE EP™ signal
processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum
anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original
objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology.
As
of March 31, 2024 and December 31, 2023, the Company had a majority interest in ViralClear of 69.08%.
On
July 2, 2020, the Company formed an additional subsidiary, now known as BioSig AI Sciences, Inc., to pursue clinical needs of cardiac
and neurological disorders through recordings and analyses of action potential. BioSig AI aims to contribute to the advancements of AI-based
diagnoses therapies. In June and July 2023, BioSig AI sold 2,205,000 shares of its common stock for net proceeds of $1,971,277 to fund
initial operations.
As
of March 31, 2024 and December 31, 2023, the Company had a majority interest in BioSig AI of 84.5%.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
A
reconciliation of ViralClear Pharmaceuticals, Inc. and BioSig AI Sciences, Inc. non-controlling loss attributable to the Company:
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (41 | ) | |
$ | (3 | ) | |
$ | (44 | ) |
Average Non-Controlling interest percentage of losses | |
| 32 | % | |
| - | % | |
| 30 | % |
Net loss attributable to non-controlling interest | |
$ | (13 | ) | |
$ | (0 | ) | |
$ | (13 | ) |
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2023 (000’s):
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (161 | ) | |
$ | - | | |
$ | (161 | ) |
Average Non-Controlling interest percentage of profit/losses | |
| 31 | % | |
| 0 | % | |
| 31 | % |
Net loss attributable to non-controlling interest | |
$ | (50 | ) | |
$ | - | | |
$ | (50 | ) |
The
following table summarizes the changes in non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Balance, January 1, 2024 | |
$ | (158 | ) | |
$ | 184 | | |
$ | 26 | |
Net loss attributable to non-controlling interest | |
| (13 | ) | |
| - | | |
| (13 | ) |
Balance, March 31, 2024 | |
$ | (171 | ) | |
$ | 184 | | |
$ | 13 | |
NOTE
12 — COMMITMENTS AND CONTINGENCIES
Operating
leases
See
Note 5 for operating lease discussion.
Licensing
agreements
2017
Know-How License Agreement
On
March 15, 2017, the Company entered into a know-how license agreement with Mayo Foundation for Medical Education and Research whereby
the Company was granted an exclusive license, with the right to sublicense, certain know how and patent applications in the field of
signal processing, physiologic recording, electrophysiology recording, electrophysiology software and autonomics to develop, make and
offer for sale. The agreement expires in ten years from the effective date.
The
Company is obligated to pay to Mayo Foundation a 1% or 2% royalty payment on net sales of licensed products, as defined. At March 31,
2024 and December 31, 2023, accounts payable due under the contract was $4.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Patent
and Know-How License Agreement – EP Software Agreement
On
November 20, 2019, the Company entered into a patent and know-how license agreement (the “EP Software Agreement”) with Mayo
Foundation for Medical Education and Research (“Mayo”). The EP Software Agreement grants to the Company an exclusive worldwide
license, with the right to sublicense, within the field of electrophysiology software and under certain patent rights as described in
the EP Software Agreement (the “Patent Rights”), to make, have made, use, offer for sale, sell and import licensed products
and a non-exclusive license to the Company to use the research and development information, materials, technical data, unpatented inventions,
trade secrets, know-how and supportive information of Mayo to develop, make, have made, use, offer for sale, sell, and import licensed
products. The EP Software Agreement will expire upon the later of either (a) the expiration of the Patent Rights or (b) the 10th anniversary
of the date of the first commercial sale of a licensed product, unless earlier terminated by Mayo for the Company’s failure to
cure a material breach of the EP Software Agreement, the Company’s or a sublicensee’s commencement of any action or proceedings
against Mayo or its affiliates other than for an uncured material breach of the EP Software Agreement by Mayo, or insolvency of the Company.
In
connection with the EP Software Agreement, the Company agreed to make earned royalty payments to Mayo in connection with the Company’s
sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to
$625,000 in aggregate. At March 31, 2024 and December 31, 2023, accounts payable due under the contract was $0.
Amended
and Restated Patent and Know-How License Agreement – Tools Agreement
On
November 20, 2019, the Company entered into an amended and restated patent and know-how license agreement (the “Tools Agreement”)
with Mayo. The Tools Agreement contains terms of license grant substantially identical to the EP Software Agreement, although it is for
different patent rights and covers the field of electrophysiology systems. In June 2021, patent rights were issued (“Valid Claim”)
as defined whereby the Company paid milestone one of $75,000 during the 2021 year.
In
connection with the Tools Agreement, the Company agreed to pay Mayo an upfront consideration of $100,000. The Company also agreed to
make earned royalty payments to Mayo in connection with the Company’s sales of the licensed products to third parties and sublicense
income received by the Company and to make milestone payments of up to $550,000 in aggregate. At March 31, 2024 and December 31, 2023,
accounts payable due under the contract was $0.
ViralClear
Patent and Know-How License Agreement
On
November 20, 2019, the Company’s majority-owned subsidiary, ViralClear, entered into a patent and know-how license agreement (the
“ViralClear Agreement”) with Mayo. The ViralClear Agreement contains terms of license grant substantially identical to the
EP Software Agreement and the Tools Agreement, although it is for different patent rights and covers the field of stimulation and electroporation
for hypotension/syncope management, renal and non-renal denervation for hypertension treatment, and for use in treatment of arrhythmias
in the autonomic nervous system.
In
connection with the ViralClear Agreement, ViralClear agreed to make earned royalty payments to Mayo in connection with ViralClear’s
sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to
$700,000 in aggregate. In June 2021, patent rights were issued (“Valid Claim”) as defined whereby the Company paid milestone
one of $75,000 during the 2021 year. At March 31, 2024 and December 31, 2023, accounts payable due under the contract was $0.
Trek
Therapeutics, PBC
In
the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10% of the consideration
received.
As
part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding
certain formulas and compounds usage. The agreement calls for milestone payments upon marketing authorization (as amended and defined
with respect of product in a particular jurisdiction in the territory, the receipt of all approvals from the relevant regulatory authority
necessary to market and sell such product in any such jurisdiction, excluding any pricing approval or reimbursement authorization) in
any first and second country of $10 million and $5 million, respectively, in addition to 6% royalty payments. At March 31, 2024 and December
31, 2023, accounts payable due under the contract was $0.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
BioSig
AI Sciences, Inc. – Consulting Agreement
On
June 17, 2023, BioSig AI entered into an agreement with Reified Labs LLC (“Reified”) whereby Reified will work with the BioSig
AI to develop datasets for the purpose of creating a foundational artificial intelligence platform. The agreement has a one-year term
from the effective date and automatically renews for successive one year terms, unless terminated. On January 1, 2024, the contract was
terminated.
BioSig
AI is obligated to pay Reified a monthly consulting fee of $30,000. At March 31, 2024 December 31, 2023, accounts payable due under the
contract was $90,000.
Defined
Contribution Plan
Effective
January 1, 2019, the Company established a qualified defined contribution plan (the “401(k) Plan”) pursuant to Section 401(k)
of the Code, whereby all eligible employees may participate. Participants may elect to defer a percentage of their annual pretax compensation
to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to 3 percent
of each participant’s eligible compensation, subject to limitations under the Code. For the three months ended March 31, 2024 and
2023, the Company charged operations $21,694 and $65,919, respectively, for contributions under the 401(k) Plan.
Purchase
commitments.
As
of March 31, 2024, the Company had aggregate purchase commitments of approximately $1,759,385 for future services or products, some of
which are subject to modification or cancellations.
Litigation
Threatened
litigation.
On
December 4, 2023, the Company received a threat of litigation for the termination of employment with the Company alleging the termination
of employment was in retaliation for bringing to the attention of the Company’s board of directors and executives a series of wrongful
and questionable practices by members of the Company’s board of directors, Chief Executive Officer and Chief Financial Officer.
The claimant sought compensation of in the amount of $775,782. After an investigation conducted by the Board and guidance of legal counsel,
it was concluded that the claim was without merit.
On
February 22, 2024, the Company received a threat of litigation seeking restitution for losses resulting from unlawful actions taken by
the Company’s board of directors. The claimant contends that he and others have sustained losses totaling $1,440,000. On
March 22, 2024, the claimant sent another letter to the Company referencing the previous letter and requesting several documents. The
Company believes that these claims are without merit.
On
March 22, 2024, plaintiff, Michael Gray Fleming (the “Plaintiff”), filed a lawsuit in Hennepin County, Minnesota District
Court naming the Company, its former Chief Executive Officer and former Chief Financial Officer as defendants. The Plaintiff contends
that the Company failed to meet its obligations in issuing the Plaintiff stock certificates at the end of the restricted period under
the terms of a restricted stock award agreement, and is seeking $144,000 in damages and compensation for damages reasonably believed
to exceed $50,000. The Company’s intent is to contest the allegations vigorously and, as of the date of this report, is unable
to provide an evaluation of the outcome of the litigation within the probate or remote range or to provide an estimate of the amount
of or a range of potential loss that might be incurred by the Company.
We
may be subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional
adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material
adverse effect on its financial position, results of operations or liquidity.
There
are no material proceedings in which any of our directors, officers or affiliates or any registered or beneficial shareholder of more
than 5% of our common stock is an adverse party or has a material interest adverse to our interest.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
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.
NOTE
13 – SEGMENT REPORTING
In
accordance with ASC 280-10, the Company reports segment information based on the “management” approach. The management approach
designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s
reportable segments. The Company has three reportable segments: BioSig Technologies, Inc. (parent), NeuroClear Technologies, Inc. and
ViralClear Pharmaceuticals, Inc.
Information
concerning the operations of the Company’s reportable segments is as follows:
SCHEDULE OF SEGMENT REPORTING
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Revenues (from external customers) | |
| | | |
| | |
BioSig | |
$ | 14 | | |
$ | 5 | |
ViralClear | |
| - | | |
| - | |
BioSig AI Sciences | |
| - | | |
| - | |
Revenues | |
$ | 14 | | |
$ | 5 | |
| |
Three Months
Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Operating Expenses: | |
| | | |
| | |
BioSig | |
$ | 3,407 | | |
$ | 7,230 | |
ViralClear | |
| 41 | | |
| 161 | |
BioSig AI Sciences | |
| 3 | | |
| - | |
Operating Expenses | |
$ | 3,451 | | |
$ | 7,391 | |
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Loss from Operations | |
| | | |
| | |
BioSig | |
$ | (3,391 | ) | |
$ | (7,225 | ) |
ViralClear | |
| (41 | ) | |
| (161 | ) |
BioSig AI Sciences | |
| (3 | ) | |
| - | |
Loss from Operations | |
$ | (3,437 | ) | |
$ | (7,386 | ) |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
| |
March 31,
2024 (000’s) | | |
December 31,
2023 (000’s) | |
Total Assets | |
| | | |
| | |
BioSig | |
$ | 821 | | |
$ | 485 | |
ViralClear | |
| (542 | ) | |
| - | |
BioSig AI Sciences | |
| 1,310 | | |
| 1,313 | |
Total Assets | |
$ | 1,589 | | |
$ | 1,798 | |
NOTE
14 – RELATED PARTY TRANSACTIONS
Accounts
payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related
parties as of March 31, 2024 and December 31, 2023 was $20,000 and $30,000, respectively.
On
March 1, 2024, the Company issued 500,000 shares of common stock to Frederick D Hrkac, Chief Executive Officer and Chairman of the Board
of Directors in exchange for consulting services with a fair value of $352,550, pursuant to a consulting agreement dated March 1, 2024.
On
March 7, 2024, the company issued a promissory note to a significant shareholder for $500,000 (See Note 8.)
NOTE
15 – SUBSEQUENT EVENTS
On
April 1, 2024, the Company granted 200,000 restricted stock units for shares of its common stock to employees, vesting in substantially
equal monthly installments over one year.
On
April 1, 2024, the Company issued 41,667 shares of its common stock for vested restricted stock units.
On
April 16, 2024, the Company issued 278,000 shares of its common stock to consultants for services rendered valued at $419,780.
On
May 1, 2024, the Company granted 200,000 restricted stock units for shares of its common stock to employees of which 150,000 shares were
fully vested at the time of grant and 50,000 shares vest monthly over one year in substantially equal monthly installments.
On
May 1, 2024, the Company issued 58,333 shares of its common stock for vested restricted stock units.
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 at a purchase price of $1.4605 per share, and
warrants to purchase up to 391,703 shares of common stock at an exercise price of $1.398 per share, that will become exercisable six
months after the date of issuance and will expire five and one-half years following the date of issuance, in exchange for aggregate consideration
of $1,144,164, 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 as described above. (See Note 9).
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
This
Management’s Discussion and Analysis of Financial Condition and Results of Operations includes a number of forward-looking
statements that reflect Management’s current views with respect to future events and financial performance. You can identify
these statements by forward-looking words such as “may,” “will,” “expect,”
“anticipate,” “believe,” “estimate” and “continue,”
or similar words. Those statements include statements regarding the intent, belief or current expectations of us and members of our
management team as well as the assumptions on which such statements are based. Prospective investors are cautioned that any such forward-looking
statements are not guarantees of future performance and involve risk and uncertainties, and that actual results may differ materially
from those contemplated by such forward-looking statements.
Readers
are urged to carefully review and consider the various disclosures made by us in this report and in our other reports filed with the
Securities and Exchange Commission. Important factors currently known to Management could cause actual results to differ materially from
those in forward-looking statements. We undertake no obligation to update or revise forward-looking statements to reflect changed assumptions,
the occurrence of unanticipated events or changes in the future operating results over time. We believe that our assumptions are based
upon reasonable data derived from and known about our business and operations. No assurances are made that actual results of operations
or the results of our future activities will not differ materially from our assumptions. Factors that could cause differences include,
but are not limited to, expected market demand for our products, fluctuations in pricing for materials, and competition.
Business
Overview
BioSig
Technologies is a medical device company with an advanced digital signal processing technology platform to deliver insights to the treatment
of cardiovascular arrhythmias. Through collaboration with physicians, experts, and healthcare leaders across the field of electrophysiology
(EP), we are committed to addressing healthcare’s biggest priorities — saving time, saving costs, and saving lives.
Our
first product, the PURE EP™ System, is an FDA 510(k) cleared non-invasive class II device consisting of a unique combination of
hardware and software designed to provide unprecedented signal clarity and precision for real-time visualization of intracardiac signals
paving the way for personalized patient care. Integrating with existing systems in the EP lab, PURE EP™ is designed to accurately
pinpoint even the most complex signals to maximize procedural success and efficiency.
By
capturing critical cardiac signals—even the most complex, the PURE EP™ System is designed to enhance clinical decision-making
and improve clinical workflow for all types of arrhythmias - even the most challenging procedures for cardiac arrhythmias, like ventricular
tachycardia (VT) and atrial fibrillation (AF).
Our
owned patent portfolio now includes 36 (issued/allowed) issued utility patents (24 utility patents where BioSig is at least one of the
applicants). Twenty five additional U.S. and foreign utility patent applications are pending covering various aspects of our PURE EP
System for recording, measuring, calculating and displaying of electrocardiograms during cardiac ablation procedures (25 U.S. and foreign
utility patent applications where either BioSig, Mayo, or both is at least one of the applicants). We also have one U.S. patent and one
U.S. Pending application directed to artificial intelligence (AI). We also have 30 issued worldwide design patents, which cover various
features of our display screens and graphical user interface for enhanced visualization of biomedical signals (30 design patents where
BioSig is at least one of the applicants). Finally, we have licenses to 12 (issued/allowed) patents and 9 additional worldwide utility
patent applications from Mayo Foundation for Medical Education and Research that are pending (12 issued/allowed patents and 9 applications
where only Mayo is the applicant). These patents and applications are generally directed to electroporation and stimulation.
Notices
of Delisting
On
March 5, 2024, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that
the Company has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum
bid price of $1.00 per share required for continued listing on The Nasdaq Capital Market, and the Company is not eligible for a second
180 day cure period under Rule 5810(c)(3)(A)(2) because the Company does not comply with the $5,000,000 minimum stockholders’ equity
initial listing requirement for The Nasdaq Capital Market, and that accordingly, Nasdaq would delist the Company’s common stock
unless the Company requested an appeal of this determination. On March 11, 2024, the Company submitted a request for a hearing before
the Nasdaq Hearings Panel to appeal the Staff’s delisting determination.
On
March 12, 2024, the Company received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant
to Listing Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and
that the continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of
the board of directors and officers (see below).
The
letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed
Securities of $35 million, if none of the other standards set forth in Rule 5550(b) is met.
The
Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock
Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing
on The Nasdaq Capital Market.
The
Company appealed the foregoing determinations. The requested hearing before the Hearings Panel was held on May 7, 2024 and results are
pending as of May 17, 2024.
On
May 6, 2024, the Company received a letter from the Staff stating that the Company has regained compliance with the bid price requirements
in Listing Rule 5550(a)(2) because the bid price of the common stock closed at or above $1.00 per share for a period of 20 consecutive
business days, from April 8, 2024 to May 3, 2024.
Delisting
from Nasdaq Stock Market could negatively impact the Company’s ability to raise additional financing to fund future operations.
Private
Placement:
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 at a purchase price of $1.4605 per share, and
warrants to purchase up to 391,703 shares of common stock at an exercise price of $1.398 per share, that will become exercisable six
months after the date of issuance and will expire five and one-half years following the date of issuance, in exchange for aggregate consideration
of $1,144,164, 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 as described above. (See Note 8).
Lack
of funding, workforce reductions, resignations of members of the Company’s board of directors and certain officers
On
January 28, 2024 and February 20, 2024, management of the Company commenced a workforce reduction intended to reduce significantly the
annual cash burn which was completed as of February 20, 2024. The workforce reduction consisted of the departure of sixteen employees,
effective as of January 31, 2024 and included the departure of John Sieckhaus, the Company’s Chief Operating Officer, and Gray
Fleming, the Company’s Chief Commercial Officer and twenty six employees effective February 20, 2024. The effect of the workforce
reductions had significantly reduce operations in the short-term.
On
February 15, 2024, Steve Buhaly resigned from his position as the Chief Financial Officer of the Company effective as of the same date.
On
February 19, 2024, David Weild IV, Donald E. Foley, Patrick J. Gallagher and James J. Barry, resigned from their positions as directors
of the Company, effective as of the same date.
On
February 20, 2024, James L. Klein and Frederick D. Hrkac resigned from their positions as directors of the Company, effective as of the
same date.
On
February 20, 2024 due to lack of funding, the company had laid off the entire workforce except for the CEO.
On
February 27, 2024, the company re-appointed Frederick D. Hrkac as a director and the president and principal executive officer. Additionally,
on February 27, 2024, Kenneth L. Londoner resigned from his positions as director, executive chairman and chief executive officer of
the Company and from any and all committees, offices, appointments, designations, responsibilities or other capacities related to the
Company or any of its subsidiaries, effective as of the same date.
On
April 30, 2024, the board of directors appointed former advisory board member and consultant, Anthony Amato as a director, president,
chief executive officer and principal executive officer, effective immediately. In connection with the appointment of Mr. Amato, Mr.
Hrkac tendered his resignation as president and principal executive officer effective as of the same date, however, will continue to
serve as a director and acting chief financial officer.
On
May 2, 2024, the board of directors appointed Mr. Chris Baer as a director on the Board.
On
May 3, 2024, the board of directors appointed Messrs. Steven E. Abelman and Donald F. Browne as directors on the board.
Currently,
the Company has 8 employees and 4 key consultants. Dependent upon funding, the Company would plan on hiring a team of 4-6 persons to
execute the business development strategy of finding partners for the commercialization of PURE EP, develop new products in the field
of Pulse Field Ablation and to continue to integrate PURE EP into today’s lab equipment.
Results
of Operations (000’s)
We
anticipate that our results of operations will fluctuate for the foreseeable future due to several factors, such as the progress of our
research and development and commercialization efforts, the timing and outcome of future regulatory submissions and uncertainty around
the current pandemic. Due to these uncertainties, accurate predictions of future operations are difficult or impossible to make.
Three
Months Ended March 31, 2024 Compared to Three Months Ended March 31, 2023 (000’s)
Revenues
and Cost of Goods Sold. Revenue for the three months ended March 31, 2024 was $14, comprised of recognized service revenue, as compared
to $5, comprised of recognized service revenue for the three months ended March 31, 2023.
We
derive our revenue primarily from the sale of our medical device, PURE EP Platform, as well as related support and maintenance services
and software upgrades in connection with the device.
We
recognize revenue in accordance with Accounting Standards Codification (ASC) 842, Leases for lease components and ASC 606, Revenue
from Contracts with Customers (“ASC 606”) for non-lease components. For medical device sales, we recognize revenue under
ASC 606.
The
core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an
amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
Research
and Development Expenses. Research and development expenses for the three months ended March 31, 2024 were $238, a decrease of $824,
or 77.6%, from $1,062 for the three months ended March 31, 2023. The decrease is primarily due to decreases in payroll, consulting, Data/AI
development and research and clinical studies and design work to $213 for the three months ended March 31, 2024 as compared to $1,001
for the three months ended March 31, 2023 primarily in the BioSig Technologies segment, a decrease of $788 or 78.7%.
Research
and development expenses were comprised of the following:
Three
months ended:
| |
March 31, 2024 | | |
March 31, 2023 | |
Salaries and equity compensation | |
$ | 173 | | |
$ | 798 | |
Consulting expenses | |
| - | | |
| 7 | |
Research and clinical studies and design work | |
| 40 | | |
| 159 | |
Data/AI development | |
| - | | |
| 37 | |
Regulatory | |
| 2 | | |
| 12 | |
Travel, supplies, other | |
| 23 | | |
| 49 | |
Total | |
$ | 238 | | |
$ | 1,062 | |
Stock
based compensation for research and development personnel was $(58) and $90 for the three months ended March 31, 2024 and 2023, respectively.
General
and Administrative Expenses. General and administrative expenses for the three months ended March 31, 2024 were $2882, a decrease
of $3,363 or 53.9%, from $6,245 incurred in the three months ended March 31, 2023. This decrease is primarily due to a decrease in employee
and service provider (stock-based) performance pay in the current period as compared to the same period in the prior year and additional
service provider fees paid.
Payroll
related expenses decreased to $541 in the current period from $2,086 for the three months ended March 31, 2023, a decrease of $1,545,
or 74.1%. The decrease was primarily due to reduced staff in commercialization, sales and general and administration in the BioSig Technologies
segment. We incurred $1,119 in stock-based compensation in connection with the vesting of stock and stock options issued to board members,
officers, employees and consultants for the three months ended March 31, 2024 as compared to $2,044 in stock-based compensation for the
same period in 2023.
Professional
services for the three months ended March 31, 2024 totaled $262, a decrease of $160, or 37.9%, over the $422 recognized for the three
months ended March 31, 2023. Of professional services, legal fees totaled $158 for the three months ended March 31, 2024; a decrease
of $109, or 40.8%, from $267 incurred for the three months ended March 31, 2023. The decrease in legal fees are primarily due to lower
costs incurred in 2024 for contract work and patent filings for the BioSig Technologies segment as compared to the three months ended
March 31, 2023. Accounting fees incurred in the three months ended March 31, 2024 amounted to $49, a decrease of $27, or 35.5%, from
$76 incurred in same period last year. In 2023, we incurred added accounting fees relating to financing in our BioSig Technologies segment.
Consulting,
public and investor relations fees for the three months ended March 31, 2024 were $225 as compared to $945 incurred for the three months
ended March 31, 2023, a decrease of $720, or 76.2%. The decrease primarily related to a reduction in investor relations, marketing and
consulting during the three months ended March 31, 2024 as compared to the same period, last year.
Travel,
meals and entertainment costs for the three months ended March 31, 2024 were $29, a decrease of $170, or 85.4%, from $199 incurred in
the three months ended March 31, 2023. Travel, meals and entertainment costs include travel related to business development and financing.
The decrease in 2024 was due to staff reductions in 2024 as compared to 2022.
Rent
for the three months ended March 31, 2024 and 2023 both totaled $92.
Impairment
of Long Term Assets. During the three months ended March 31, 2024, the Company re-assessed it’s carrying amounts of certain
property and equipment due to reduced manufacturing of its commercial products and determined that these carrying amounts exceeded the
estimated undiscounted future cash flows. Accordingly, the Company recorded a $254 impairment charge to current operations.
Depreciation
and Amortization Expense. Depreciation and amortization expense for the three months ended March 31, 2024 totaled $78, a decrease
of $6, or 7.1%, over the expense of $84 incurred in the three months ended March 31, 2023, as a result aging of equipment.
Preferred
Stock Dividend. Preferred stock dividend for the three months ended March 31, 2024 totaled $135, an increase of $133 over the expense
of $2 incurred in the three months ended March 31, 2023. Preferred stock dividends are related to the dividends accrued on our Series
C Preferred Stock issued during the period from 2013 through 2015. In addition, the Series C Preferred stock conversion rate reset from
$2.50 to $0.5302 in during the three months ended March 31, 2024, therefore we recorded a noncash deemed preferred stock dividend of
$133 in the current period.
Net
Loss Attributable to BioSig Technologies, Inc. Common Shareholders. As a result of the foregoing, net loss attributable to common
shareholders for the three months ended March 31, 2024 was $3,537 compared to a net loss of $7,334 for the three months ended March 31,
2023.
Segment
Results
The
Company reports segment information based on the “management” approach. The management approach designates the internal reporting
used by management for making decisions and assessing performance as the source of the Company’s reportable segments.
Summary
Statement of Operations for the three months ended March 31, 2024 as compared to the three months ended March 31, 2023 are detailed in
Note 13 of the accompanying unaudited condensed consolidated financial statements.
Liquidity
and Capital Resources and Going Concern ($000’s)
As
of March 31, 2024, we had a working capital deficit of $4,492, comprised of cash of $416, accounts receivable of $14, current portion
of net investments in leases of $90 and prepaid expenses and other current assets of $220, which was offset by $4,821 of accounts payable
and accrued expenses, accrued dividends on preferred stock issuances of $103 and of current portion of lease liability of $308. For the
three months ended March 31, 2024, we used $1,314 of cash in operating activities and nil of cash in investing activities.
Three
Months Ended March 31, 2024 Compared to Three Months Ended March 31, 2023 (000’s)
Cash
provided by financing activities totaled $1,540, comprised of proceeds from the sale of our common stock and warrants, net of expenses,
of $1,040 and proceeds from issuance of a related party note of $500.
In
the comparable period in 2023, our aggregate cash provided by financing activities totaled $6,748 comprised of proceeds from the sale
of our common stock and warrants. At March 31, 2024, we had cash of $416 compared to $1,412 at March 31, 2023. Our cash is held in bank
deposit accounts. At March 31, 2024 and March 31, 2023, we had no convertible debentures outstanding.
Cash
used in operations for the three months ended March 31, 2024 and 2023 was $1,314 and $5,648, respectively, which represent cash outlays
for research and development and general and administrative expenses in such periods. The decreases in cash outlays principally resulted
in reduced operating costs, general and administrative expenses in 2024 and with net decreases in our operating assets of $38 and a net
increase in our operating liabilities of $332.
We
used nil cash for investing activities for the three months ended March 31, 2024, compared to $45 for the three months ended March 31,
2023. For the comparable period, we purchased computers and other equipment.
We
had an accumulated deficit as of March 31, 2024 of $248.0 million, as well as a net loss attributable to BioSig of $3.4 million and negative
operating cash flows. We expect to continue incurring losses and negative cash flows from operations until our products (primarily PURE
EP Platform) reach full commercial profitability.
These
conditions raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern is an
issue raised due to our net losses and negative cash flows from operations since inception and our expectation is that these conditions
will continue for the foreseeable future. In addition, we will require additional financing to fund future operations. Although we have
commercial products available for sale, we have not generated significant revenues to date, and there is no assurance that we will be
able to generate cash flow to fund operations. In addition, there can be no assurance that our research and development will be successfully
completed or that any additional products will be approved or commercially viable. Our ability to continue as a going concern is subject
to our ability to obtain necessary funding from outside sources, including obtaining additional funding from the sale of our securities,
obtaining loans from various financial institutions or being awarded grants from government agencies, where possible. Our continued net
operating losses increase the difficulty in meeting such goals and there can be no assurances that such methods will prove successful.
Additionally, with our reduction in staff, our planned commercialization may be further delayed.
Our
plans include the continued commercialization of the PURE EP System and other applications of our core technology and raising capital
through the sale of additional equity securities, debt or capital inflows from strategic partnerships. Our shift from a focus on technology
development to commercialization has allowed us to reduce our annual expenses in a meaningful way. As a result of this transition, we
have been able to achieve savings through reductions in executive and management compensation and a reduction of our utilization of external
consultants and professional service providers. We believe these cost-saving measures combined with our expectations of positive trends
in commercial activity create the potential for us to achieve a lower cash flow breakeven rate. There are no assurances, however, that
we will be successful in obtaining the level of financing needed for our operations. The ongoing COVID-19 pandemic has resulted and continues
to result in significant financial market volatility and uncertainty in recent months. In addition, U.S. and global markets are experiencing
volatility and disruption following the escalation of geopolitical tensions and the start of the military conflict between Russia and
Ukraine.
A
continuation or worsening of the levels of market disruption and volatility seen in the recent past could have an adverse effect on our
ability to access capital and on the market price of our common stock, and we may not be able to successfully raise capital through the
sale of our securities.
Our
Series C Preferred Stock contains triggering events which would, among other things, require redemption (i) in cash, at the greater of
(a) 120% of the stated value of $1 or (b) the product of (I) the variable weighted average price of our common stock on the trading day
immediately preceding the date of the triggering event and (II) the stated value divided by the then conversion price or (ii) in shares
of our common stock, equal to a number of shares equal to the amount set forth in (i) above divided by 75%. As of March 31, 2024, the
aggregate stated value of our Series C Preferred Stock was $105. The triggering events include our being subject to a judgment of greater
than $100 or our initiation of bankruptcy proceedings. If any of the triggering events contained in our Series C Preferred Stock occur,
the holders of our Series C Preferred Stock may demand redemption, an obligation we may not have the ability to meet at the time of such
demand. We will be required to pay interest on any amounts remaining unpaid after the required redemption of our Series C Preferred Stock,
at a rate equal to the lesser of 18% per annum or the maximum rate permitted by applicable law.
We
expect to incur losses from operations for the near future. We expect to incur additional marketing and commercialization expenses related
to our PURE EP system in addition to additional research and development costs relating to the PURE EP and other product candidates,
including expenses related to clinical trials. We expect that our general and administrative expenses will increase in the future as
we expand our business development, add infrastructure and incur additional costs related to being a public company, including incremental
audit fees, investor relations programs and increased professional services.
Our
future capital requirements will depend on a number of factors, including the progress of our research and development of product candidates,
the timing and outcome of regulatory approvals, the costs involved in preparing, filing, prosecuting, maintaining, defending and enforcing
patent claims and other intellectual property rights, the status of competitive products, the availability of financing and our success
in developing markets for our product candidates.
Future
financing may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. Even if
we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash
requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, existing
holders of our securities may experience additional dilution or the new equity securities may have rights, preferences or privileges
senior to those of existing holders of our securities.
If
additional financing is not available or is not available on acceptable terms, we may be required to delay, reduce the scope of or eliminate
our research and development programs, reduce our commercialization efforts or obtain funds through arrangements with collaborative partners
or others that may require us to relinquish rights to certain product candidates that we might otherwise seek to develop or commercialize
independently.
Equity
Financing
On
January 12, 2024, we entered into a securities purchase agreement with certain accredited and institutional investors, pursuant to which
we sold to the investors an aggregate of 260,720 shares of our 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, we entered into a securities purchase agreement with certain accredited investors, pursuant to which we sold to the Investors
an aggregate of 783,406 shares of our common stock at a purchase price of $1.4605 per share, and warrants to purchase up to 391,703 shares
of common stock at an exercise price of $1.398 per share, that will become exercisable six months after the date of issuance and will
expire five and one-half years following the date of issuance, in exchange for aggregate consideration of $1,144,164, 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 as described above. (See Below).
Issuance
of Debt
On
March 7, 2024, we issued a promissory note to an investor and an affiliate (10% or more shareholder) for $500,000. We designated its
12% note due 2026, in accordance with exemptions from registration under the Securities Act of 1933, as amended (the “Securities
Act”).
The
note is due March 7, 2026. We promise to pay interest in cash on the unpaid principal amount of this note at a rate per annum equal to
twelve percent (12%), commencing to accrue on the date hereof and payable on the maturity date or earlier prepayment as provided therein.
The Note contains customary events of default.
We
may prepay all or any portion of the principal amount of the Note at any time or from time to time without penalty.
On
May 1, 2024, we converted the promissory note and related accrued interest of $509,165 into 348,624 shares of common stock and warrants
to purchase 174,312 shares of common stock at $1.398 per share, that will become exercisable six months after the date of issuance and
will expire five and one-half years following the date of issuance.
Critical
Accounting Estimates
The
following discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements,
which have been prepared in accordance with generally accepted accounting principles in the U.S. The preparation of consolidated financial
statements in accordance with generally accepted accounting principles in the U.S. requires us to make estimates and assumptions that
affect the amounts reported in our consolidated financial statements. The consolidated financial statements include estimates based on
currently available information and our judgment as to the outcome of future conditions and circumstances.
We
believe the following critical accounting estimates affect our more significant judgments and estimates used in the preparation of our
financial statements. We evaluate these estimates and judgments on an ongoing basis. We base our estimates on our historical experience
and on various other assumptions that we believe to be reasonable under the circumstances. Among the significant judgments made by management
in the preparation of our financial statements are the following:
Stock
Based Compensation
We
estimate the fair value of options and stock warrants granted using the Black Scholes Merton model. We estimate when and if performance-based
awards will be earned. If an award is not considered probable of being earned, no amount of equity-based compensation expense is recognized.
If the award is deemed probable of being earned, related equity-based compensation expense is recorded. The fair value of an award ultimately
expected to vest is recognized as an expense, net of forfeitures, over the requisite service periods in our statements of operations,
which is generally the vesting period of the award.
The
Black Scholes Merton model requires the input of certain subjective assumptions and the application of judgment in determining the fair
value of the awards. The most significant assumptions and judgments include the expected volatility, risk-free interest rate, the expected
dividend yield, and the expected term of the awards. In addition, the recognition of equity-based compensation expense is impacted by
our forfeitures, which are accounted for as they occur.
The
assumptions used in our option pricing model represent management’s best estimates. If factors change and different assumptions
are used, our equity-based compensation expense could be materially different in the future. The assumptions used in our option pricing
model represent management’s best estimates. If factors change and different assumptions are used, our equity-based compensation
expense could be materially different in the future.
All
stock-based payments to employees and to nonemployee directors for their services as directors consisted of grants of restricted stock
and stock options, which are measured at fair value on the grant date and recognized in the statements of operations as compensation
expense over the relevant vesting period. Restricted stock payments and stock-based payments to nonemployees are recognized as an expense
over the period of performance.
Such
payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed.
In addition, for awards that vest immediately and are non-forfeitable, the measurement date is the date the award is issued.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not
required under Regulation S-K for “smaller reporting companies.”
ITEM
4. CONTROLS AND PROCEDURES
Management’s
evaluation of disclosure controls and procedures.
Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure
controls and procedures pursuant to Rule 13a-15(e) under the Exchange Act. In designing and evaluating the disclosure controls and procedures,
management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance
of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that
there are resource constraints, and that management is required to apply its judgment in evaluating the benefits of possible controls
and procedures relative to their costs.
Based
on management’s evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and
procedures are not designed at a reasonable assurance level and are not effective in providing reasonable assurance that information
we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported
within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management,
including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.
Management’s
report on internal control over financial reporting.
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting for our company. Internal
control over financial reporting is defined in Rule 13a-15(f) and 15d-15(f) promulgated under the Exchange Act, as a process designed
by, or under the supervision of, a company’s principal executive and principal financial officer and effected by the our board
of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those
policies and procedures that:
|
(1) |
pertain
to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the
assets of the company; |
|
|
|
|
(2) |
provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made in accordance with authorizations
of management and directors of the company; and |
|
|
|
|
(3) |
provide
reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s
assets that could have a material effect on the financial statements. |
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate. Management recognizes that any controls and procedures, no
matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily
applies its judgment in evaluating the cost-benefit relationship of possible enhancements to controls and procedures.
Management,
including our Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of our internal control
over financial reporting as of December 31, 2023, based on the criteria in a framework developed by the Company’s management pursuant
to and in compliance with the criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of
Sponsoring Organizations (“COSO”) of the Treadway Commission. This evaluation included review of the documentation of controls,
evaluation of the design effectiveness of controls, walkthroughs of the operating effectiveness of controls and a conclusion on this
evaluation. Based on this evaluation, management has concluded that our internal control over financial reporting was not effective as
of March 31, 2024, because management identified that i) inadequate identification, recording and reporting of stock based compensation,
ii) ineffective review processes over period end financial disclosure and reporting, and (iii) inadequate segregation of duties for transaction
posting and processing, amounted to a material weakness in the Company’s internal control over financial reporting.
The
material weaknesses did not result in any identified misstatements to the consolidated financial statements and there were no changes
to previously released financial results.
Management’s
Remediation Plan
In
2024, we have intents to add sufficient staff and oversight supervision controls to provide adequate accounting segregation. We believe
these changes will remediate the underlying deficiencies as identified by us. The remediation efforts will include an ongoing review
of the implementation of additional controls to ensure all risks have been addressed.
As
a result of the material weaknesses discussed above or of others, we may experience negative impacts on our ability to accurately report
our results of operation and financial condition in a timely manner. If we do identify a material weakness in our internal control over
financial reporting and are unsuccessful in implementing or following a remediation plan, or fail to update our internal control over
financial reporting as our business evolves or to integrate acquired businesses into our controls system, if additional material weaknesses
are found in our internal controls in the future, or if our external auditors cannot attest to the effectiveness of our internal control
over financial review, if applicable, we may not be able to timely or accurately report our financial condition, results of operations
or cash flows or to maintain effective disclosure controls and procedures. If we are unable to report financial information in a timely
and accurate manner or to maintain effective disclosure controls and procedures, we could be subject to, among other things, regulatory
or enforcement actions by the SEC, an inability for us to be accepted for listing on any national securities exchange in the near future,
securities litigation and a general loss of investor confidence, any one of which could adversely affect our business prospects and the
market value of our common stock. Further, there are inherent limitations to the effectiveness of any system of controls and procedures,
including the possibility of human error and the circumvention or overriding of the controls and procedures. We could face additional
litigation exposure and a greater likelihood of an SEC enforcement or other regulatory action if further restatements were to occur or
other accounting-related problems emerge.
The
weaknesses will not be considered remediated until the applicable controls operate for a sufficient period of time and management has
concluded, through testing, that these controls are operating effectively.
Changes
in Internal Control over Financial Reporting
There
has been no change in our internal control over financial reporting identified in connection with the evaluation referred to above that
occurred during our last completed fiscal quarter that has materially negatively affected, or is reasonably likely to materially affect,
our internal control over financial reporting. As discussed above, management has remediation plans that will be implemented in 2024.
PART
II. OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS
On
December 4, 2023, we received a threat of litigation for the termination of employment with the Company alleging the termination of employment
was in retaliation for bringing to the attention of the Company’s board of directors and executives a series of wrongful and questionable
practices by members of the Company’s board of directors, Chief Executive Officer and Chief Financial Officer. The claimant sought
compensation of in the amount of $775,782. After an investigation conducted by the Board and guidance of legal counsel, it was concluded
that the claim was without merit.
On
February 22, 2024, we received a threat of litigation seeking restitution for losses resulting from unlawful actions taken by the Company’s
board of directors. The claimant contends that he and others have sustained losses totaling $1,440,000. On
March 22, 2024, the claimant sent another letter to the Company referencing the previous letter and requesting several documents. The
Company believes that these claims are without merit.
On
March 22, 2024, plaintiff, Michael Gray Fleming (the “Plaintiff”), filed a lawsuit in Hennepin County, Minnesota District
Court naming the Company, its former Chief Executive Officer and former Chief Financial Officer as defendants. The Plaintiff contends
that the Company failed to meet its obligations in issuing the Plaintiff stock certificates at the end of the restricted period under
the terms of a restricted stock award agreement, and is seeking $144,000 in damages and compensation for damages reasonably believed
to exceed $50,000. The Company’s intent is to contest the allegations vigorously and, as of the date of this report, is unable
to provide an evaluation of the outcome of the litigation within the probate or remote range or to provide an estimate of the amount
of or a range of potential loss that might be incurred by the Company.
We
may be subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional
adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material
adverse effect on its financial position, results of operations or liquidity.
There
are no material proceedings in which any of our directors, officers or affiliates or any registered or beneficial shareholder of more
than 5% of our common stock is an adverse party or has a material interest adverse to our interest.
ITEM
1A. RISK FACTORS
The
following description of risk factors includes any material changes to risk factors associated with our business, financial condition
and results of operations previously disclosed in Item 1A. “Risk Factors” of our annual report on Form 10-K for the fiscal
year ended December 31, 2023, as filed with the SEC on April 16, 2024. Our business, financial condition and operating results can be
affected by a number of factors, whether currently known or unknown, including but not limited to those described below, any one or more
of which could, directly or indirectly, cause our actual financial condition and operating results to vary materially from past, or from
anticipated future, financial condition and operating results. Any of these factors, in whole or in part, could materially and adversely
affect our business, financial condition, operating results, and stock price.
The
following discussion of risk factors contains forward-looking statements. These risk factors may be important to understanding other
statements in this Form 10-Q. The following information should be read in conjunction with the condensed consolidated financial statements
and related notes in Part I, Item 1, “Financial Statements” and Part I, Item 2, “Management’s Discussion and
Analysis of Financial Condition and Results of Operations” of this Form 10-Q.
Our
failure to meet the continued listing requirements of Nasdaq could result in a delisting of our common stock, which could negatively
impact the market price and liquidity of our common stock and our ability to access the capital markets.
Our
common stock is listed on the Nasdaq Capital Market. If we fail to satisfy the continued listing requirements of Nasdaq, such as minimum
bid price, shareholders’ equity, public float and other requirements, Nasdaq may take steps to delist our common stock. Such a
delisting would have a negative effect on the price of our common stock, impair the ability to sell or purchase our common stock when
persons wish to do so, and any delisting materially adversely affect our ability to raise capital or pursue strategic restructuring,
refinancing or other transactions on acceptable terms, or at all. Delisting from the Nasdaq Capital Market could also have other negative
results, including the potential loss of institutional investor interest and fewer business development opportunities. In the event of
a delisting, we would attempt to take actions to restore our compliance with Nasdaq’s listing requirements, but we can provide
no assurance that any such action taken by us would allow our common stock to become listed again, stabilize the market price or improve
the liquidity of our common stock, prevent our common stock from dropping below the Nasdaq minimum bid price requirement or prevent future
non-compliance with Nasdaq’s listing requirements.
On
March 5, 2024, we received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that the Company
has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum bid price
of $1.00 per share required for continued listing on The Nasdaq Capital Market, and the Company is not eligible for a second 180 day
cure period under Rule 5810(c)(3)(A)(2) because the Company does not comply with the $5,000,000 minimum stockholders’ equity initial
listing requirement for The Nasdaq Capital Market, and that accordingly, Nasdaq would delist the Company’s common stock unless
the Company requested an appeal of this determination. On March 11, 2024, the Company submitted a request for a hearing before the Nasdaq
Hearings Panel to appeal the Staff’s delisting determination.
On
March 12, 2024, we received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant to Listing
Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and that the
continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of the board
of directors and officers (see below).
The
letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed
Securities of $35 million, if none of the other standards set forth in Rule 5550(b) is met.
The
Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock
Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing
on The Nasdaq Capital Market.
We
appealed the foregoing determinations. The requested hearing before the Hearings Panel was held on May 7, 2024 and the results are pending
as of May 17, 2024.
On
May 6, 2024, the Company received a letter from the Staff stating that the Company has regained compliance with the bid price requirements
in Listing Rule 5550(a)(2) because the bid price of the common stock closed at or above $1.00 per share for a period of 20 consecutive
business days, from April 8, 2024 to May 3, 2024.
On
May 17, 2024, the closing price of our Common Shares reported on the Nasdaq Capital Market was $1.65. We may need to seek to effect a
reverse stock split of our common stock in order to attempt to continue to comply with the Nasdaq minimum bid price requirements, which
could occur in the near term, but requires stockholder approval, of which there can be no assurance. We may be unable to complete a reverse
stock split, and even if we do, we may still be unable to meet the minimum bid price requirement, and we may be unable to meet other
applicable Nasdaq listing requirements, including maintaining minimum levels of stockholders’ equity or market values of our common
stock.
If
our common stock is delisted and we are not able to list our common stock on another national securities exchange, we expect our securities
would be quoted on an over-the-counter market. There can be no assurance that an active trading market for our common stock will develop
or be sustained.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES, USE OF PROCEEDS, AND ISSUER PURCHASES OF EQUITY SECURITIES
On
January 11, 2024, BioSig Technologies, Inc. issued 45,000 shares of common stock to J. Safier Enterprises LLC in exchange for consulting
services with a fair value of $130,950, pursuant to a consulting agreement dated January 11, 2024.
On
January 16, 2024, BioSig Technologies, Inc. issued 32,500 shares of common stock to Paul Silverberg exchange for consulting services
with a fair value of $96,200, pursuant to a consulting agreement dated January 16, 2024.
On
February 5, 2024, BioSig Technologies, Inc. issued an aggregate of 85,244 shares of common stock to six former employees as part of a
separation agreement with a fair value of $72,065.
On
March 1, 2024, BioSig Technologies, Inc. issued 500,000 shares of common stock to Frederick D Hrkac, Chief Executive Officer and Chairman
of the Board of Directors in exchange for consulting services with a fair value of $352,550, pursuant to a consulting agreement dated
March 1, 2024.
On
March 1, 2024, BioSig Technologies, Inc. issued 300,000 shares of common stock to Todd Adler in exchange for consulting services with
a fair value of $211,530, pursuant to a consulting agreement dated March 1, 2024.
On
March 1, 2024, BioSig Technologies, Inc. issued 500,000 shares of common stock to Anthony Amato in exchange for consulting services with
a fair value of $352,550, pursuant to a consulting agreement dated March 1, 2024.
On
March 1, 2024, BioSig Technologies, Inc. issued 300,000 shares of common stock to Lora Mikolaitis in exchange for consulting services
with a fair value of $211,530, pursuant to a consulting agreement dated March 1, 2024.
On
March 1, 2024, BioSig Technologies, Inc. issued restricted stock award for 500,000 shares of common stock vesting in substantially equal
monthly installments over one year to Zachary Koch in exchange for consulting services with a fair value of $352,550, pursuant to a consulting
agreement dated March 1, 2024.
On
March 15, 2024, BioSig Technologies, Inc. issued 100,000 shares of common stock to Alchemist Assets in exchange for consulting services
with a fair value of $53,020, pursuant to a consulting agreement dated March 15, 2024.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM
4. MINE SAFETY DISCLOSURES
None.
ITEM
5. OTHER INFORMATION
None.
ITEM
6. EXHIBITS
Exhibit No. |
|
Description |
3.1 |
|
Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form S-1 filed on July 22, 2013) |
3.2 |
|
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.2 to the Form S-1 filed on July 22, 2013) |
3.3 |
|
Certificate of Second Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.3 to the Form S-1 filed on July 22, 2013) |
3.4 |
|
Certificate of Third Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.5 to the Form S-1/A filed on January 21, 2014) |
3.5 |
|
Certificate of Fourth Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.6 to the Form S-1/A filed on March 28, 2014) |
3.6 |
|
Certificate of Fifth Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on August 21, 2014) |
3.7 |
|
Certificate of Sixth Amendment to the Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on November 25, 2016) |
3.8 |
|
Certificate of Seventh Amendment to the Amended and Restated Certificate of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on September 10, 2018) |
3.9 |
|
Certificate of Designation of Preferences, Rights and Limitations of Series D Convertible Preferred Stock (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on November 9, 2017) |
3.10 |
|
Certificate of Designation of Preferences, Rights and Limitations of Series E Convertible Preferred Stock (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on February 16, 2018) |
3.11 |
|
Certificate of Designations of Series F Junior Participating Preferred Stock of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on July 17, 2020) |
3.12 |
|
Amended and Restated Bylaws of BioSig Technologies, Inc. (incorporated by reference to the Exhibit 3.1 to the Form 8-K filed on September 27, 2019) |
3.13 |
|
Amendment No. 1 to Amended and Restated Bylaws of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on October 22, 2019) |
3.14 |
|
Amendment No. 2 to Amended and Restated Bylaws of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on December 28, 2022) |
3.15 |
|
Amendment No. 3 to the Amended and Restated Bylaws of BioSig Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on November 8, 2023) |
3.16 |
|
Certificate of Amendment of Amended and Restated Certificate of Incorporation of BioSig Technologies, Inc., dated January 31, 2024 (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on January 31, 2024) |
4.1 |
|
Form of Underwriter Warrant (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on February 24, 2020) |
4.2 |
|
Form of Underwriter Warrant (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on July 2, 2021) |
4.3 |
|
Form of Common Stock Purchase Warrant dated March 22, 2022 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on March 24, 2022) |
4.4 |
|
Form of Underwriter Warrant (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on June 29, 2022) |
4.5 |
|
Form of Common Stock Purchase Warrant dated December 27, 2022 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on December 28, 2022) |
4.6 |
|
Form of Common Stock Purchase Warrant dated January 13, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on January 17, 2023) |
4.7 |
|
Form of Laidlaw Warrant dated January 13, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on February 8, 2023) |
4.8 |
|
Form of Common Stock Purchase Warrant dated January 24, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on January 24, 2023) |
4.9 |
|
Form of Laidlaw Warrant dated January 24, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on February 7, 2023) |
4.10 |
|
Form of Common Stock Purchase Warrant dated January 26, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on January 26, 2023) |
4.11 |
|
Form of Common Stock Purchase Warrant dated February 8, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on February 8, 2023) |
4.12 |
|
Form of Laidlaw Warrant dated February 8, 2023 (incorporated by reference to Exhibit 4.3 to the Form 8-K filed on February 8, 2023) |
4.13 |
|
Form of Common Stock Purchase Warrant dated February 13, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on February 13, 2023) |
4.14 |
|
Form of Laidlaw Warrant dated March 16, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on March 15, 2023) |
4.15 |
|
Form of Common Stock Purchase Warrant dated March 16, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on March 15, 2023) |
4.16 |
|
Form of Laidlaw Warrant dated March 29, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on March 29, 2023) |
4.17 |
|
Form of Common Stock Purchase Warrant dated March 29, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on March 29, 2023) |
4.18 |
|
Form of Common Stock Purchase Warrant dated April 21, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on April 21, 2023) |
4.19 |
|
Form of Laidlaw Warrant dated April 21 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on April 21, 2023) |
4.20 |
|
Form of Common Stock Purchase Warrant dated April 21, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on April 21, 2023) |
4.21 |
|
Form of Laidlaw Warrant dated May 22, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on May 22, 2023) |
4.22 |
|
Form of Common Stock Purchase Warrant dated July 31, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on July 31, 2023) |
4.23 |
|
Form of Laidlaw Warrant dated July 31, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on July 31, 2023) |
4.24 |
|
Form of Common Stock Purchase Warrant dated September 12, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on September 12, 2023) |
4.25 |
|
Form of Laidlaw Warrant dated September 12, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on September 12, 2023) |
4.26 |
|
Form of Common Stock Purchase Warrant dated September 27, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on September 27, 2023) |
4.27 |
|
Form of Laidlaw Warrant dated September 27, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on September 27, 2023) |
4.28 |
|
Form of Common Stock Purchase Warrant dated October 16, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on October 16, 2023) |
4.29 |
|
Form of Laidlaw Warrant dated October 16, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on October 16, 2023) |
4.30 |
|
Form of Series A Warrant dated November 13, 2023 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on November 13, 2023) |
4.31 |
|
Form of Series B Warrant dated November 13, 2023 (incorporated by reference to Exhibit 4.2 to the Form 8-K filed on November 13, 2023) |
4.32 |
|
Form of Placement Agent Warrant dated November 13, 2023 (incorporated by reference to Exhibit 4.3 to the Form 8-K filed on November 13, 2023) |
4.33 |
|
Form of Common Stock Purchase Warrant dated January 12, 2024 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on January 12, 2024) |
4.34 |
|
Form of Common Stock Purchase Warrant dated May 7, 2024 (incorporated by reference to Exhibit 4.1 to the Form 8-K filed on May 7, 2024) |
10.1 |
|
Form of Securities Purchase Agreement dated as of March 21, 2022 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on March 24, 2022) |
10.2 |
|
Form of Securities Purchase Agreement dated as of November 18, 2022 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on November 21, 2022) |
10.3 |
|
Form of Securities Purchase Agreement dated as of December 21, 2022 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on December 28, 2022) |
10.4 |
|
Form of Securities Purchase Agreement dated as of January 10, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on January 17, 2023) |
10.5 |
|
Form of Securities Purchase Agreement dated as of January 23, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on January 24, 2023) |
10.6 |
|
Form of Securities Purchase Agreement dated as of January 25, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on January 26, 2023) |
10.7 |
|
General Release and Severance Agreement dated January 29, 2023 by and between Steve Chaussy and BioSig Technologies, Inc. (incorporated by reference to Exhibit 10.1 to the amended Form 8-K filed on February 7, 2023) |
10.8 |
|
Form of Securities Purchase Agreement dated as of February 3, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on February 8, 2023) |
10.9+ |
|
BioSig Technologies, Inc. 2023 Long-Term Incentive Plan dated February 7, 2023 (incorporated by reference to Exhibit 10.1 to Form 8-K filed on February 9, 2023) |
10.10 |
|
Form of Securities Purchase Agreement dated as of February 8, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on February 13, 2023) |
10.11 |
|
Form of Securities Purchase Agreement dated as of March 14, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on March 15, 2023) |
10.12 |
|
Form of Securities Purchase Agreement dated as of March 24, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on March 29, 2023) |
10.13 |
|
Form of Securities Purchase Agreement dated as of April 18, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on April 21, 2023) |
10.14 |
|
Form of Securities Purchase Agreement dated as of May 16, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on May 22, 2023) |
10.15 |
|
Form of Securities Purchase Agreement dated as of June 30, 2023 by and between BioSig AI Sciences, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on June 30, 2023). |
10.16 |
|
Form of Securities Purchase Agreement dated as of July 21, 2023 by and between BioSig AI Sciences, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on July 19, 2023). |
10.17 |
|
Form of Securities Purchase Agreement dated as of July 31, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on July 31, 2023) |
10.18 |
|
Form of Securities Purchase Agreement dated as of September 12, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on September 12, 2023) |
10.19 |
|
Form of Securities Purchase Agreement dated as of September 12, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on September 27, 2023) |
10.20 |
|
Form of Securities Purchase Agreement dated as of October 12, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on October 16, 2023) |
10.21 |
|
Form of Securities Purchase Agreement dated as of November 8, 2023 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on November 13, 2023) |
10.22+ |
|
First Amendment to the BioSig Technologies, Inc. 2023 Long-Term Incentive Plan effective as of December 18, 2023 (incorporated by reference to the Exhibit 10.1 to the Form 8-K filed on December 18, 2023) |
10.23 |
|
Form of Securities Purchase Agreement dated as of January 12, 2024 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on January 12, 2024) |
10.24 |
|
Form of Securities Purchase Agreement dated as of May 1, 2024 by and between BioSig Technologies, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.1 to the Form 8-K filed on May 7, 2024) |
21.1 |
|
Subsidiary List of BioSig Technologies, Inc. (incorporated by reference to Exhibit 21.1 to the Form 10-K filed on March 15, 2021) |
31.01* |
|
Certification of Chief Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
31.02* |
|
Certification of Chief Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
32.01** |
|
Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
101 INS* |
|
Inline XBRL Instance Document |
101 SCH* |
|
Inline XBRL Taxonomy Extension Schema Document |
101 CAL* |
|
Inline XBRL Taxonomy Calculation Linkbase Document |
101 LAB* |
|
Inline XBRL Taxonomy Labels Linkbase Document |
101 PRE* |
|
Inline XBRL Taxonomy Presentation Linkbase Document |
101 DEF* |
|
Inline XBRL Taxonomy Extension Definition Linkbase Document |
104* |
|
Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
*
Filed herewith.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
|
BIOSIG
TECHNOLOGIES, INC. |
|
|
|
Date:
May 20, 2024 |
By: |
/s/
Anthony Amato |
|
|
Anthony
Amato |
|
|
Chief
Executive Officer (Principal Executive Officer) |
|
|
|
Date:
May 20, 2024 |
By: |
/s/
Frederick D. Hrkac |
|
|
Frederick
D. Hrkac |
|
|
Acting
Chief Financial Officer (Principal Accounting Officer) |
EXHIBIT
31.01
CERTIFICATION
I,
Anthony Amato, certify that:
|
1. |
I
have reviewed this quarterly report on Form 10-Q of BioSig Technologies, Inc.; |
|
|
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
|
(a) |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
|
|
(b) |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
|
|
(c) |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
|
|
(d) |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
The
registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions): |
|
|
(a) |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonable likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
|
|
(b) |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal controls over financial reporting. |
Date:
May 20, 2024
/s/
Anthony Amato |
|
Anthony
Amato |
|
Chief
Executive Officer (Principal Executive Officer) |
|
EXHIBIT
31.02
CERTIFICATION
I,
Frederick D. Hrkac, certify that:
|
1. |
I
have reviewed this quarterly report on Form 10-Q of BioSig Technologies, Inc.; |
|
|
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
(a) |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
(d) |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
The
registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions): |
|
(a) |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonable likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
(b) |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal controls over financial reporting. |
Date:
May 20, 2024
/s/
Frederick D. Hrkac |
|
Frederick
D. Hrkac |
|
Acting
Chief Financial Officer (Principal Accounting Officer) |
|
EXHIBIT
32.01
CERTIFICATIONS
OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT
TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
I,
Anthony Amato, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that
the Quarterly Report of BioSig Technologies, Inc. on Form 10-Q for the fiscal quarter ended March 31, 2024 fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in this Quarterly Report on Form 10-Q
fairly presents in all material respects the financial condition and results of operations of BioSig Technologies, Inc.
|
By: |
/s/
Anthony Amato |
Date:
May 20, 2024 |
Name: |
Anthony
Amato |
|
Title: |
Chief
Executive Officer (Principal Executive Officer) |
I,
Frederick D. Hrkac, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that the Quarterly Report of BioSig Technologies, Inc. on Form 10-Q for the fiscal quarter ended March 31, 2024 fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in this Quarterly Report
on Form 10-Q fairly presents in all material respects the financial condition and results of operations of BioSig Technologies, Inc.
|
By: |
/s/
Frederick D. Hrkac |
Date:
May 20, 2024 |
Name: |
Frederick
D. Hrkac |
|
Title: |
Acting
Chief Financial Officer (Principal Accounting Officer) |
v3.24.1.1.u2
Cover - shares
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Mar. 31, 2024 |
May 17, 2024 |
Cover [Abstract] |
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Document Fiscal Year Focus |
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|
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Current Fiscal Year End Date |
--12-31
|
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Entity File Number |
001-38659
|
|
Entity Registrant Name |
BIOSIG
TECHNOLOGIES, INC.
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|
Entity Central Index Key |
0001530766
|
|
Entity Tax Identification Number |
26-4333375
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Entity Incorporation, State or Country Code |
DE
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v3.24.1.1.u2
Condensed Consolidated Balance Sheets - USD ($) $ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash |
$ 416
|
$ 190
|
Accounts receivable |
14
|
24
|
Employee advance |
|
5
|
Net investment in leases, short term |
90
|
103
|
Prepaid expenses and vendor deposits |
220
|
206
|
Total current assets |
740
|
528
|
Property and equipment, net |
182
|
509
|
Right-to-use assets, net |
335
|
412
|
Other assets: |
|
|
Net investment in leases, long term |
4
|
17
|
Patents, net |
284
|
288
|
Other assets |
44
|
44
|
Total assets |
1,589
|
1,798
|
Current liabilities: |
|
|
Accounts payable and accrued expenses, including $20 and $30 to related parties as of March 31, 2024 and December 31, 2023, respectively |
4,821
|
4,116
|
Customer deposits |
|
16
|
Dividends payable |
103
|
101
|
Lease liability, short term |
308
|
349
|
Total current liabilities |
5,232
|
4,582
|
Long term liabilities: |
|
|
Lease liability, long term |
60
|
103
|
Total long term liabilities |
560
|
103
|
Total liabilities |
5,792
|
4,685
|
Commitments and contingencies (Note 12) |
|
|
Series C 9% Convertible Preferred Stock, $0.001 par value, $1,000 stated value, authorized 4,200 shares, 105 shares issued and outstanding; liquidation preference of $105 as of March 31, 2024 and December 31, 2023 |
105
|
105
|
Deficit |
|
|
Preferred stock, $0.001 par value, authorized 1,000,000 shares, designated 200 shares of Series A, 600 shares of Series B, 4,200 shares of Series C, 1,400 shares of Series D, 1,000 shares of Series E, 200,000 shares of Series F Preferred Stock. 105 shares of Series C outstanding as of March 31, 2024 and December 31, 2023 (see above) |
|
|
Common stock, $0.001 par value, authorized 200,000,000 shares, 11,165,007 and 9,040,043 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively |
11
|
9
|
Additional paid in capital |
244,085
|
241,988
|
Accumulated deficit |
(248,417)
|
(245,015)
|
Total stockholders’ deficit attributable to BioSig Technologies, Inc. |
(4,321)
|
(3,018)
|
Non controlling interest |
13
|
26
|
Total deficit |
(4,308)
|
(2,992)
|
Total liabilities and deficit |
1,589
|
1,798
|
Related Party [Member] |
|
|
Long term liabilities: |
|
|
Note payable-related party, long term |
$ 500
|
|
X |
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v3.24.1.1.u2
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
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 |
11,165,007
|
9,040,043
|
Common stock, shares outstanding |
11,165,007
|
9,040,043
|
Series C 9% Convertible Preferred Stock [Member] |
|
|
Temporary equity, par value |
$ 0.001
|
$ 0.001
|
Temporary equity, stated value |
$ 1,000
|
$ 1,000
|
Temporary equity, shares authorized |
4,200
|
4,200
|
Temporary equity, shares issued |
105
|
105
|
Temporary equity, shares outstanding |
105
|
105
|
Temporary equity, shares liquidation preference |
$ 105,000
|
$ 105,000
|
Series A Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
200
|
200
|
Series B Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
600
|
600
|
Series C Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
4,200
|
4,200
|
Preferred stock, shares outstanding |
105
|
105
|
Series D Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
1,400
|
1,400
|
Series E Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
1,000
|
1,000
|
Series F Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
200,000
|
200,000
|
Related Party [Member] |
|
|
Accounts payable and accrued expenses, related parties |
$ 20,000
|
$ 30,000
|
X |
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v3.24.1.1.u2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Revenue: |
|
|
Service |
$ 14
|
$ 5
|
Operating expenses: |
|
|
Research and development |
238
|
1,062
|
General and administrative |
2,882
|
6,245
|
Impairment of long term assets |
253
|
|
Depreciation and amortization |
78
|
84
|
Total operating expenses |
3,451
|
7,391
|
Loss from operations |
(3,437)
|
(7,386)
|
Other income (expense): |
|
|
Interest income, net |
(3)
|
4
|
Other income (expense), net: |
25
|
|
Loss before income taxes |
(3,415)
|
(7,382)
|
Income taxes (benefit) |
|
|
Net loss |
(3,415)
|
(7,382)
|
Non-controlling interest |
13
|
50
|
Net loss attributable to BioSig Technologies, Inc. |
(3,402)
|
(7,332)
|
Preferred stock dividend |
(2)
|
(2)
|
Preferred stock deemed dividend |
(133)
|
|
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS |
$ (3,537)
|
$ (7,334)
|
Net loss per common share, basic |
$ (0.36)
|
$ (1.19)
|
Net loss per common share, diluted |
$ (0.36)
|
$ (1.19)
|
Weighted average number of common shares outstanding, basic |
9,856,261
|
6,186,666
|
Weighted average number of common shares outstanding, diluted |
9,856,261
|
6,186,666
|
X |
- DefinitionAmount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.
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v3.24.1.1.u2
Condensed Consolidated Statement of Changes in Equity - USD ($) $ in Thousands |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 5
|
|
$ 216,282
|
$ (215,974)
|
$ (21)
|
$ 292
|
Balance, shares at Dec. 31, 2022 |
5,505,068
|
|
|
|
|
|
Common stock issued for services |
|
[1] |
1,097
|
|
|
1,097
|
Common stock issued for services, shares |
116,750
|
|
|
|
|
|
Sale of common stock and warrants |
$ 1
|
|
6,747
|
|
|
6,748
|
Sale of common stock and warrants, shares |
850,030
|
|
|
|
|
|
Stock based compensation |
|
[1] |
1,047
|
|
5
|
1,052
|
Stock based compensation, shares |
249,125
|
|
|
|
|
|
Preferred stock dividend |
|
|
(2)
|
|
|
(2)
|
Net loss |
|
|
|
(7,332)
|
(50)
|
(7,382)
|
Common stock issued in settlement of accounts payable |
|
[1] |
105
|
|
|
105
|
Common stock issued in settlement of accounts payable, shares |
8,800
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 6
|
|
225,276
|
(223,306)
|
(66)
|
1,910
|
Balance, shares at Mar. 31, 2023 |
6,729,773
|
|
|
|
|
|
Balance at Dec. 31, 2023 |
$ 9
|
|
241,988
|
(245,015)
|
26
|
(2,992)
|
Balance, shares at Dec. 31, 2023 |
9,040,043
|
|
|
|
|
|
Common stock issued for services |
$ 2
|
|
1,249
|
|
|
1,251
|
Common stock issued for services, shares |
1,862,744
|
|
|
|
|
|
Sale of common stock and warrants |
|
[2] |
1,040
|
|
|
1,040
|
Sale of common stock and warrants, shares |
260,720
|
|
|
|
|
|
Stock based compensation |
|
[2] |
(190)
|
|
|
(190)
|
Stock based compensation, shares |
1,500
|
|
|
|
|
|
Accretion of deemed preferred stock dividend |
|
|
133
|
|
|
133
|
Deemed preferred stock dividend |
|
|
(133)
|
|
|
(133)
|
Preferred stock dividend |
|
|
(2)
|
|
|
(2)
|
Net loss |
|
|
|
(3,402)
|
(13)
|
(3,415)
|
Balance at Mar. 31, 2024 |
$ 11
|
|
$ 244,085
|
$ (248,417)
|
$ 13
|
$ (4,308)
|
Balance, shares at Mar. 31, 2024 |
11,165,007
|
|
|
|
|
|
|
|
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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
Net loss |
$ (3,415,000)
|
$ (7,382,000)
|
Adjustments to reconcile net loss to cash used in operating activities: |
|
|
Depreciation and amortization |
78,000
|
84,000
|
Non-cash lease expense |
77,000
|
71,000
|
Impairment of long-term assets |
253,000
|
|
Equity based compensation |
1,061,000
|
2,149,000
|
Changes in operating assets and liabilities: |
|
|
Accounts receivable |
10,000
|
(8,000)
|
Lease receivables |
25,000
|
25,000
|
Employee advances |
5,000
|
|
Inventory |
|
(9,000)
|
Prepaid expenses and other |
(13,000)
|
(151,000)
|
Deferred revenue |
|
(5,000)
|
Customer deposits |
(16,000)
|
8,000
|
Accounts payable and accrued expenses |
705,000
|
(355,000)
|
Operating lease liabilities |
(84,000)
|
(75,000)
|
Net cash used in operating activities |
(1,314,000)
|
(5,648,000)
|
CASH FLOWS FROM INVESTING ACTIVITIES: |
|
|
Purchase of property and equipment |
|
(45,000)
|
Net cash used in investing activity |
|
(45,000)
|
CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
Proceeds from issuance of related party note payable |
500,000
|
|
Proceeds from sale of common stock and warrants, net of issuance costs |
1,040,000
|
6,748,000
|
Net cash provided by financing activities |
1,540,000
|
6,748,000
|
Net increase in cash and cash equivalents |
226,000
|
1,055,000
|
Cash, beginning of the period |
190,000
|
357,000
|
Cash, end of the period |
416,000
|
1,412,000
|
Supplemental disclosures of cash flow information: |
|
|
Cash paid during the period for interest |
|
|
Cash paid during the period for income taxes |
|
|
Noncash investing and financing activities: |
|
|
Common stock issued in settlement of debt |
|
105,000
|
Dividend payable on preferred stock charged to additional paid in capital |
2,000
|
2,000
|
Series C convertible preferred stock deemed dividend |
$ 133,000
|
|
X |
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v3.24.1.1.u2
NATURE OF OPERATIONS AND BASIS OF PRESENTATION
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
NATURE OF OPERATIONS AND BASIS OF PRESENTATION |
NOTE
1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION
Business
and organization
BioSig
Technologies, Inc. was initially incorporated on February 24, 2009 under the laws of the State of Nevada and subsequently re-incorporated
in the state of Delaware in 2011. The Company is principally devoted to improving the standard care in electrophysiology with our PURE
EP System’s enhanced signal acquisition, digital signal processing, and analysis during ablation of cardiac arrhythmias. The Company
has generated minimal revenue to date and consequently its operations are subject to all risks inherent in business enterprises in early
commercialization stage.
On
November 7, 2018, the Company formed a subsidiary under the laws of the State of Delaware originally under the name of NeuroClear Technologies,
Inc. which was renamed to ViralClear Pharmaceuticals, Inc. (“ViralClear”) in March 2020. The subsidiary was established to
pursue additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology, and subsequently
in 2020, was repurposed to develop merimepodib, a broad-spectrum anti-viral agent that showed potential for the treatment of COVID-19.
Since late 2020, ViralClear has been realigned with its original objective of pursuing additional applications of the PURE EP™
signal processing technology outside of cardiac electrophysiology.
In
2019 and 2020, ViralClear sold an aggregate of 1,965,240 shares of its common stock to investors for net proceeds of $15.6 million and
issued an aggregate of 894,869 shares of its common stock in connection with acquiring assets and with know-how agreements. As of March
31, 2024 and December 31, 2023, the Company had a majority interest in ViralClear of 69.08%.
On
July 2, 2020, the Company formed an additional subsidiary, NeuroClear Technologies, Inc., a Delaware corporation, which was renamed to
BioSig AI Sciences, Inc. (“BioSig AI”) on May 31, 2023. The subsidiary was established to pursue clinical needs of cardiac
and neurological disorders through recordings and analyses of action potentials. BioSig AI aims to contribute to the advancements of
AI-based diagnoses and therapies. At March 31, 2024 and December 31, 2023, the Company had a majority interest in BioSig AI of 84.5%
(see Notes 9 and 11).
On
January 28, 2024 and February 20, 2024, management of the Company commenced a workforce reduction intended to reduce significantly the
annual cash burn which was completed as of February 20, 2024. The workforce reduction consisted of the departure of sixteen employees,
effective as of January 31, 2024 and included the departure of John Sieckhaus, the Company’s Chief Operating Officer, and Gray
Fleming, the Company’s Chief Commercial Officer and twenty-six employees effective February 20, 2024. The effect of the workforce
reductions has significantly reduced operations in the short term. In connection with workforce reduction, the Company issued an aggregate
of 85,244 shares of common stock with a fair value of $72,065 as severance.
On
March 5, 2024, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) stating that
the Company has not regained compliance with Listing Rule 5550(a)(2) because the Company’s common stock did not meet the minimum
bid price of $1.00 per share required for continued listing on The Nasdaq Capital Market, and the Company is not eligible for a second
180 day cure period under Rule 5810(c)(3)(A)(2) because the Company does not comply with the $5,000,000 minimum stockholders’ equity
initial listing requirement for The Nasdaq Capital Market, and that accordingly, Nasdaq would delist the Company’s common stock
unless the Company requested an appeal of this determination. On March 11, 2024, the Company submitted a request for a hearing before
the Nasdaq Hearings Panel to appeal the Staff’s delisting determination.
On
March 12, 2024, the Company received a letter from the Staff stating that based upon the Staff’s review of the Company and pursuant
to Listing Rule 5101, the Staff believes that the Company no longer has an operating business and is a “public shell,” and
that the continued listing of its securities is no longer warranted, in view of work force reductions and resignations of members of
the board of directors and officers (see below).
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
The
letter further stated that the Company no longer meets the requirement of Rule 5550(b)(2) to maintain a minimum Market Value of Listed
Securities of $35 million, if none of the other standards set forth in Rule 5550(b) is met.
The
Staff stated that the foregoing matters serve as an additional basis for delisting the Company’s common stock from The Nasdaq Stock
Market, and that the Hearings Panel will consider this matter in rendering a determination regarding the Company’s continued listing
on The Nasdaq Capital Market.
The
Company appealed the foregoing determinations. The requested hearing before the Hearings Panel was held on May 7, 2024 and results are
pending as of May 17, 2024. The Company believes we have met all requirements except for the shareholder equity requirement which it
expects to meet shortly. The delisting results are pending the Company meeting requirements.
Delisting
from Nasdaq Stock Market could negatively impact the Company’s ability to raise additional financing to fund future operations.
The
unaudited condensed consolidated financial statements include the accounts of BioSig Technologies, Inc., and its majority owned subsidiaries,
ViralClear and BioSig AI.
The
unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03
of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation
have been included.
The
condensed consolidated balance sheet as of December 31, 2023 has been derived from audited financial statements.
Operating
results for the three months ended March 31, 2024 are not necessarily indicative of results that may be expected for the year ending
December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial
statements for the year ended December 31, 2023 filed with the Company’s Form 10-K with the Securities and Exchange Commission
on April 16, 2024.
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- DefinitionThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.
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v3.24.1.1.u2
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS |
NOTE
2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS
As
of March 31, 2024, the Company had cash of $0.4 million and working capital deficit of $4.5 million. During the three months ended March
31, 2024, the Company used net cash in operating activities of $1.3 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’s plans include the continued commercialization of the PURE EP System and other applications of our core technology and
raising capital through the sale of additional equity securities, debt or capital inflows from strategic partnerships. The Company’s
strategic shift to potentially hiring a team of an additional 4-6 persons to execute a business development strategy of finding partners
for the commercialization of PURE EP, develop new products in the field of Pulse Field Ablation and to continue to integrate PURE EP
into today’s lab equipment will allow the Company to significantly reduce operating expenses.
The
Company will require additional financing to fund future operations. Further, although the Company began commercial operations, there
is no assurance that the Company will be able to generate sufficient cash flow to fund operations. In addition, there can be no assurance
that the Company’s continuing research and development will be successfully completed or that any additional products will be commercially
viable.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Accordingly,
the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of
the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying
amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable
or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this
uncertainty.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows.
Reverse
Stock Split
On
January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February
2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split 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 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.
Use
of Estimates
The
preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the
recoverability and useful lives of long-lived assets, stock-based compensation and the valuation allowance related to deferred tax assets.
Actual results may differ from these estimates.
Revenue
Recognition
The
Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and
maintenance services and software upgrade rentals in connection with the system.
The
Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases (“ASC 842”) for
lease components and ASC 606, Revenue from Contracts with Customers (“ASC 606”) for non-lease components. For medical
device sales and software rentals, the Company recognizes revenue under ASC 606.
The
core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an
amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
Under
ASC 606, the Company determines revenue recognition through the following five steps:
● |
Identify
the contract with the customer; |
|
|
● |
Identify
the performance obligations in the contract; |
|
|
● |
Determine
the transaction price; |
|
|
● |
Allocate
the transaction price to the performance obligation in the contract; and |
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Performance
obligations are the units of accounting for revenue recognition and generally represent the distinct goods or services that are promised
to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue
until the performance obligation is deemed to be satisfied. Once the PURE EP Platform is delivered, installed, and accepted by the customer,
our performance obligation is recognized. Support, maintenance, and software upgrade rentals are performance obligations over a defined
period and are recognized ratably over the contractual service period. Customers typically purchase these services with the initial sale
of the PURE EP Platform and do not have the right to terminate their contracts unless we fail to perform material obligations.
The
Company may execute more than one contract with a single customer. If so, it is evaluated whether the agreements were negotiated as a
package with a single objective, whether the amount of consideration to be paid in one agreement depends on the price and/or performance
of another agreement, or whether the goods or services promised in the agreements represent a single performance obligation. The conclusions
reached can impact the allocation of the transaction price to each performance obligation and the timing of revenue recognition related
to those arrangements.
The
Company records accounts receivable for amounts invoiced to customers for which the Company has an unconditional right to consideration
as provided under the contractual arrangement. Unbilled receivables, if any, include amounts related to the Company’s contractual
right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance
of performance under the contract. Our unbilled receivables and deferred revenue are reported on an individual contract basis at the
end of each reporting period. Unbilled receivables are classified as current or noncurrent based on the timing of when we expect to bill
the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue.
The
Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable,
net (if any) in the Company’s consolidated balance sheet.
In
2022, the Company entered two leases for our PURE EP Platform at a rate of $4,333 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 accounts for the leases in accordance with ASC 842 and ASC 606.
In
2023, the Company entered into a one-year lease for software upgrade. The Company accounts for the lease in accordance with ASC 606.
The
Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less
the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception.
Non-lease components are recognized under ASC 606. The discount rate utilized was the contract explicit rate of 2% per annum. (See Note
6 – Lease Receivables).
A
reconciliation of contract liabilities with customers for the three months ended March 31, 2024 and 2023, are presented below:
SCHEDULE
OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS
Three
months ended March 31,2024:
| |
Balance at December 31, 2023 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Service revenue | |
$ | - | | |
$ | 14 | | |
$ | (14 | ) | |
$ | - | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31,2023:
| |
Balance at December 31, 2022 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Service revenue | |
$ | 5 | | |
$ | - | | |
$ | (5 | ) | |
$ | - | |
The
Company had one customer which accounts for 93% and 100% of our revenue in the three months ended March 31, 2024 and 2023, respectively.
At
March 31, 2024, the Company had three customers representing 33.6%, 30.8% and 35.6% of the outstanding accounts receivable and had three
customers which accounts for approximately 62.3%, 19.6% and 18.0% of our outstanding accounts receivable at December 31, 2023.
The
Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the three months ended March 31,
2024 and 2023.
Deferred
Costs (Contract acquisition costs)
The
Company capitalizes initial and renewal sales commissions in the period the commission is earned, which generally occurs when a customer
contract is obtained, and amortize deferred commission costs on a straight-line basis over the expected period of benefit, which we have
deemed to be the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period
of related deferred commission costs would have been one year or less.
Allowance
for Doubtful Accounts
The
Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for doubtful
accounts for estimated losses, aged receivables are analyzed periodically by management. Each identified receivable is reviewed based
upon historical collection experience, financial condition of the customer and the status of any open or unresolved issues with the customer
preventing the payment thereof. Corrective action, if necessary, is taken by the Company to resolve open issues related to unpaid receivables.
The allowance for doubtful accounts was $0 at March 31, 2024 and December 31, 2023. The Company believes that its reserve is adequate,
however results may differ in future periods. For the three months ended March 31, 2024 and 2023, bad debt expense totaled $0.
Concentrations
of Credit Risk
Financial
instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and
cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts
may be in excess of the FDIC insurance limit. At March 31, 2024 and December 31, 2023, deposits in excess of FDIC limits were $0.2 million
and nil, respectively.
Fair
Value of Financial Instruments
Accounting
Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain
financial instruments. The carrying value of cash, accounts payable and accrued liabilities as reflected in the balance sheets, approximate
fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and
equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant
for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial
assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has
been disclosed.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
The
Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”)
and ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value.
Prepaid
Expenses and Vendor Deposits
Prepaid
expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments.
Leases
(lessee)
The
Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use
(“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s consolidated
balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification
evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the
Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably
certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified
as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities
represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are
recognized at the commencement date of the lease based on the present value of lease payments over the lease term.
The
lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit
rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in
determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes
of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is
recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently
have residual value guarantees or restrictive covenants in its leases.
Leases
(lessor)
The
Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described
in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance
sheet.
Property
and Equipment
Property
and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. When
retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the
net difference less any amount realized from disposition is reflected in earnings.
Other
Assets:
Other
assets are comprised of the following:
SCHEDULE
OF OTHER ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Security deposits | |
| 43 | | |
| 43 | |
Trademarks | |
| 1 | | |
| 1 | |
Total other assets | |
$ | 44 | | |
$ | 44 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Impairment
of Long-lived Assets
The
Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate
that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives
are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is
typically calculated using the discounted cash flow method.
During
the three months ended March 31, 2024, the Company re-assessed it’s carrying amounts of certain property and equipment due to reduced
manufacturing of its commercial products and determined that these carrying amounts exceeded the estimated undiscounted future cash flows.
Accordingly, the Company recorded a $253 impairment charge to current operations.
The
Company did not recognize and record any impairments of long-lived assets used in operations during the three months ended March 31,
2023.
Research
and Development Costs
The
Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research
and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred.
Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed
when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs
related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses
of $0.2 million and $1.1 million for the three months ended March 31, 2024 and 2023, respectively.
Net
Income (loss) Per Common Share
The
Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”).
Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during
the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of
all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods
as applicable.
The
computation of basic and diluted loss per share as of March 31, 2024 and 2023 excludes potentially dilutive securities when their inclusion
would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period.
Potentially
dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows:
SCHEDULE
OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
| |
March 31, 2024 | | |
March 31, 2023 | |
Series C convertible preferred stock | |
| 376,170 | | |
| 51,499 | |
Options to purchase common stock | |
| 543,479 | | |
| 461,616 | |
Warrants to purchase common stock | |
| 2,878,734 | | |
| 886,779 | |
Restricted stock units to acquire common stock | |
| 605,000 | | |
| 43,084 | |
Totals | |
| 4,403,383 | | |
| 1,442,978 | |
Stock
Based Compensation
The
Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award as
measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided
in exchange for the award, usually the vesting period.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Income
Taxes
The
Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision
for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income
tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to
be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period.
If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized,
a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future
changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income
taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods.
Patents,
Net
The
Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other
professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration
(“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon
first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser
of the legal patent term or the estimated life of the product of 20 years. During the three months ended March 31, 2024 and 2023, the
Company recorded amortization of $4,752 and $4,851 to current period operations, respectively.
Warranty
The
Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up
to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the consolidated financial
statements.
Segment
Information
Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance.
The information disclosed herein represents all of the material financial information related to the Company’s principal operating
segments. (See Note 13 – Segment Reporting).
Non-controlling
Interest
The
Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s
subsidiaries, ViralClear and BioSig AI. The Company reports its non-controlling interest in subsidiaries as a separate component of equity
in the unaudited condensed consolidated balance sheets and reports both net loss attributable to the non-controlling interest and net
loss attributable to the Company’s common shareholders on the face of the unaudited condensed consolidated statements of operations.
The Company’s equity interest in ViralClear and BioSig AI is 69.08% and 84.48%; and the non-controlling stockholders’ interest
is 30.92% and 15.52%, respectively as of March 31, 2024 and December 31, 2023. This is reflected in the consolidated statements of changes
in equity.
Warrants
The
Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480,
Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of
the warrant agreement.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
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.
There
were various updates recently issued, most of which represented technical corrections to the accounting literature or application to
specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations
or cash flows.
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v3.24.1.1.u2
PROPERTY AND EQUIPMENT
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT |
NOTE
4 – PROPERTY AND EQUIPMENT
Property
and equipment as of March 31, 2024 and December 31, 2023 is summarized as follows:
SCHEDULE
OF PROPERTY AND EQUIPMENT
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Computer equipment | |
$ | 531 | | |
$ | 531 | |
Furniture and fixtures | |
| 109 | | |
| 109 | |
Manufacturing equipment | |
| - | | |
| 372 | |
Testing/Demo equipment | |
| 312 | | |
| 356 | |
Leasehold improvements | |
| 84 | | |
| 84 | |
Total | |
| 1,036 | | |
| 1,452 | |
Less accumulated depreciation | |
| (854 | ) | |
| (943 | ) |
Property and equipment, net | |
$ | 182 | | |
$ | 509 | |
Property
and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Leasehold
improvements are depreciated over the related expected lease term. When retired or otherwise disposed, the related carrying value and
accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is
reflected in earnings.
During the three months ended March 31, 2024, the Company re-assessed it’s
carrying amounts of certain property and equipment due to reduced manufacturing of its commercial products and determined that these carrying
amounts exceeded the estimated undiscounted future cash flows. Accordingly, the Company recorded a $253,411 impairment charge to current
operations.
Depreciation
expenses were $73,376 and $79,468 for the three months ended March 31, 2024 and 2023, respectively.
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v3.24.1.1.u2
RIGHT TO USE ASSETS AND LEASE LIABILITY
|
3 Months Ended |
Mar. 31, 2024 |
Right To Use Assets And Lease Liability |
|
RIGHT TO USE ASSETS AND LEASE LIABILITY |
NOTE
5 – RIGHT TO USE ASSETS AND LEASE LIABILITY
As
of March 31, 2024 and December 31, 2023, the Company had outstanding two leases with aggregate payments of $30,544 and $29,995 per month,
respectively, expiring through July 31, 2025.
Right
to use assets is summarized below:
SCHEDULE OF RIGHT TO USE ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Right to use asset | |
$ | 995 | | |
$ | 995 | |
Less accumulated amortization | |
| (660 | ) | |
| (583 | ) |
Right to use assets, net | |
$ | 335 | | |
$ | 412 | |
During
the three months ended March 31, 2024 and 2023, the Company recorded $91,889 and $92,081 as lease expense to current period operations,
respectively.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Lease
liability is summarized below:
SCHEDULE OF LEASE LIABILITY
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Total lease liability | |
$ | 368 | | |
$ | 452 | |
Less: short term portion | |
| (308 | ) | |
| (349 | ) |
Long term portion | |
$ | 60 | | |
$ | 103 | |
Maturity
analysis under these lease agreements are as follows (000’s):
SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS
| |
| | |
Year ended December 31, 2024 | |
| 278 | |
Year ended December 31, 2025 | |
| 106 | |
Total | |
| 384 | |
Less: Present value discount | |
| (16 | ) |
Lease liability | |
$ | 368 | |
Lease
expense for the three months ended March 31, 2024 and 2023 was comprised of the following:
SCHEDULE OF LEASE EXPENSE
| |
March 31, 2024 (000’s) | | |
March 31, 2023 (000’s) | |
Operating lease expense | |
$ | 77 | | |
$ | 71 | |
Short-term lease expense | |
| 7 | | |
| 6 | |
Variable lease expense | |
| 8 | | |
| 15 | |
Total | |
$ | 92 | | |
$ | 92 | |
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v3.24.1.1.u2
LEASE RECEIVABLES
|
3 Months Ended |
Mar. 31, 2024 |
Lease Receivables |
|
LEASE RECEIVABLES |
NOTE
6 – LEASE RECEIVABLES
In
2022, the Company entered into two leases for our PURE EP Platform at a rate of $4,333 per month each. The term of the leases is for
30 months with an option provided to extend for an additional one year. The leases also have an option to purchase at the end of the
lease at the fair market value.
The
Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less
the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception.
The discount rate utilized was the contract explicit rate of 2% per annum. The present value of the unguaranteed residual assets of $4
are included in net investment in leases in the balance sheet.
A
reconciliation of lease receivables with customers for the three months ended March 31, 2024 and 2023 are presented below:
SCHEDULE
OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS
Three
months ended March 31, 2024:
| |
Balance at December 31, 2023 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Contract asset | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 94 | |
Less current portion | |
| (103 | ) | |
| - | | |
| (15 | ) | |
| - | | |
| (2 | ) | |
| (90 | ) |
Noncurrent portion | |
$ | 17 | | |
$ | - | | |
$ | (15 | ) | |
| - | | |
$ | 2 | | |
$ | 4 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31, 2023:
| |
Balance at December 31, 2022 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Contract asset | |
$ | 221 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 195 | |
Less current portion | |
| (101 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (101 | ) |
Noncurrent portion | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
| - | | |
$ | 4 | | |
$ | 94 | |
Future
cash flows under this lease agreement are as follows (000’s):
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT
| |
| |
Year ended December 31, 2024 | |
| 78 | |
Year ended December 31, 2025 | |
| 13 | |
Present value of unguaranteed residual assets | |
| 4 | |
Total | |
| 95 | |
Less: Present value discount | |
| (1 | ) |
Net investment in leases | |
$ | 94 | |
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v3.24.1.1.u2
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
ACCOUNTS PAYABLE AND ACCRUED EXPENSES |
NOTE
7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts
payable and accrued expenses at March 31, 2024 and December 31, 2023 consist of the following:
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Accrued accounting and legal | |
$ | 1,608 | | |
$ | 1,277 | |
Accrued reimbursements and travel | |
| 9 | | |
| 9 | |
Accrued consulting | |
| 682 | | |
| 804 | |
Accrued research and development expenses | |
| 812 | | |
| 802 | |
Accrued marketing | |
| 334 | | |
| 333 | |
Accrued office and other | |
| 704 | | |
| 290 | |
Accrued payroll | |
| 672 | | |
| 601 | |
Accounts payable and
accrued expenses | |
$ | 4,821 | | |
$ | 4,116 | |
|
X |
- DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.
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v3.24.1.1.u2
NOTE PAYABLE-RELATED PARTY
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
NOTE PAYABLE-RELATED PARTY |
NOTE
8 – NOTE PAYABLE-RELATED PARTY
On
March 7, 2024, the Company issued a promissory note for $500,000 to a significant shareholder/investor due March 7, 2026. The promissory
note is unsecured and bears interest of twelve percent (12%) per annum, payable at maturity. The Company may prepay all or any portion
of the promissory note at any time without penalty.
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v3.24.1.1.u2
STOCKHOLDER EQUITY
|
3 Months Ended |
Mar. 31, 2024 |
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 March 31, 2024 and December 31, 2023, the
Company has designated 200 shares of Series A preferred stock, 600 shares of Series B preferred stock, 4,200 shares of Series C Preferred
Stock, 1,400 shares of Series D Preferred Stock, 1,000 shares of Series E Preferred Stock and 200,000 shares of Series F Preferred Stock.
As of March 31, 2024 and December 31, 2023, there were no outstanding shares of Series A, Series B, Series D, Series E and Series F preferred
stock.
Series
C Preferred Stock
As
of March 31, 2024 and December 31, 2023, the Company had 105 shares of Series C Preferred stock issued and outstanding. During the three
months ended March 31, 2024, the conversion price of the Series C Preferred stock was reset from $2.50 per share to $0.5302 per share.
As such, the Company recorded a noncash deemed dividend of $132,931 during the three months ended March 31, 2024.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Common
stock
On
January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February
2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split 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 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.
The
Company is authorized to issue 200,000,000 shares of $0.001 par value common stock. As of March 31, 2024 and December 31, 2023, the Company
had 11,165,007 and 9,040,043 shares issued and outstanding, respectively.
During
the three months ended March 31, 2024, the Company issued an aggregate of 1,862,744 shares of common stock for services at a fair value
of $1,250,595.
During
the three months ended March 31, 2024, the Company issued an aggregate of 1,500
shares of common stock for vested restricted stock units.
At March 31, 2024, the Company accrued 75,000 shares of common stock due
a consultant at an estimated fair value of $123,500.
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.
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v3.24.1.1.u2
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS |
NOTE
10 – OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS
BioSig
Technologies, Inc.
2023
Long-Term Incentive Plan
On
December 27, 2022, the Board of Directors of BioSig Technologies, Inc. approved the 2023 Long-Term Incentive Plan (the “2023 Plan”).
The 2023 Plan provides for the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase
up to 876,595 shares, plus any prior plan awards of the Company’s common stock to officers, directors, employees and consultants
of the Company. Under the terms of the Plan the Company may issue Incentive Stock Options as defined by the Internal Revenue Code to
employees of the Company only and nonstatutory options. The Board of Directors of the Company or a committee thereof administers the
Plan and determines the exercise price, vesting and expiration period of the grants under the Plan.
However,
the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant
for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder. The fair value of the common stock is
determined based on the quoted market price or in absence of such quoted market price, by the administrator in good faith.
Additionally,
the vesting period of the grants under the Plan will be determined by the administrator, in its sole discretion, with an expiration period
of not more than ten years. At March 31, 2024, there were 259,968 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.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
For
employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used
for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined
from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options.
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | Under 9.99 | | |
| 103,610 | | |
| 6.2 | | |
| 69,762 | |
| 10.00-19.99 | | |
| 174,150 | | |
| 3.4 | | |
| 76,216 | |
| 20.00-29.99 | | |
| 85,538 | | |
| 0.1 | | |
| 76,757 | |
| 30.00-39.99 | | |
| 32,748 | | |
| 0.1 | | |
| 32,748 | |
| 40.00-49.99 | | |
| 79,842 | | |
| 0.6 | | |
| 79,631 | |
| 50.00-59.99 | | |
| 14,414 | | |
| 0.1 | | |
| 14,414 | |
| 60.00-69.99 | | |
| 33,405 | | |
| 0.7 | | |
| 33,405 | |
| 70.00-79.99 | | |
| 15,772 | | |
| 0.8 | | |
| 15,772 | |
| Over 79.99 | | |
| 4,000 | | |
| 0.1 | | |
| 4,000 | |
| | | |
| 543,479 | | |
| 2.5 | | |
| 402,705 | |
A
summary of the stock option activity and related information for the Plan for the three months ended March 31, 2024 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, 2024 | |
| 603,229 | | |
$ | 25.67 | | |
| 6.7 | | |
$ | - | |
Forfeited/expired | |
| (59,750 | ) | |
$ | 20.92 | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 543,479 | | |
$ | 26.19 | | |
| 2.5 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 402,705 | | |
$ | 31.12 | | |
| 1.8 | | |
$ | - | |
The
aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price
less than the stock price of BioSig Technologies, Inc. of $0.661 as of March 31, 2024, which would have been received by the option holders
had those option holders exercised their options as of that date.
The
fair value of all options vesting during the three months ended March 31, 2024 and 2023 of $(2,682) and $257,187, respectively, was charged
to current period operations. Unrecognized compensation expense of $178,967 at March 31, 2024 which the Company expects to recognize
over a weighted average period of 0.31 years.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Warrants
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at
March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 3.364 | | |
| 130,363 | | |
July 2029 |
$ | 3.573 | | |
| 1,399,386 | | |
May 2025-November 2028 |
$ | 4.066 | | |
| 25,000 | | |
November 2032 |
$ | 4.455 | | |
| 113,005 | | |
June 2028 |
$ | 4.466 | | |
| 48,980 | | |
November 2028 |
$ | 4.6626 | | |
| 64,982 | | |
April 2029 |
$ | 4.9252 | | |
| 56,307 | | |
March 2029 |
$ | 4.929 | | |
| 76,997 | | |
March 2029 |
$ | 5.1358 | | |
| 116,045 | | |
July 2028 |
$ | 7.181 | | |
| 95,761 | | |
July 2028 |
$ | 7.502 | | |
| 9,846 | | |
July 2028 |
$ | 7.963 | | |
| 88,324 | | |
August 2028 |
$ | 9.000 | | |
| 21,709 | | |
June 2027 |
$ | 9.596 | | |
| 84,390 | | |
January 2029 |
$ | 10.0992 | | |
| 19,118 | | |
August 2028 |
$ | 10.26 | | |
| 51,705 | | |
September 2028 |
$ | 10.4678 | | |
| 84,296 | | |
September 2028 |
$ | 11.30 | | |
| 40,417 | | |
October 2028 |
$ | 13.28 | | |
| 96,198 | | |
November 2028 |
$ | 14.00 | | |
| 174,013 | | |
September 2025 |
$ | 48.00 | | |
| 25,000 | | |
February 2025 to July 2026 |
$ | 61.60 | | |
| 56,892 | | |
November 2027 |
| | | |
| 2,878,734 | | |
|
During
the three months ended March 31, 2024, the Company issued warrants to purchase an aggregate of 130,363 shares of its common stock to
investors at an exercise price of $3.364 per share that are exercisable six months after the date of issuance and will expire five and
one half years after following the date of issuance.
A
summary of the warrant activity for three months ended March 31, 2024 is as follows:
SCHEDULE
OF WARRANT ACTIVITY
| |
Shares | | |
Weighted-Average Exercise Price | | |
Weighted-Average Remaining Contractual Term | | |
Aggregate Intrinsic Value | |
Outstanding at January 1, 2024 | |
| 2,748,371 | | |
$ | 7.40 | | |
| 3.7 | | |
$ | 1,717,104 | |
Issued | |
| 130,363 | | |
$ | 3.36 | | |
| 5.3 | | |
| - | |
Outstanding at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Vested and expected to vest at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 2,683,389 | | |
$ | 7.46 | | |
| 3.4 | | |
$ | - | |
The
aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price
less than the company’s stock price of $0.661 of March 31, 2024, which would have been received by the warrant holders had those
warrants holders exercised their options as of that date.
The
fair value of warrants issued for services during the three months ended March 31, 2024 and 2023 of $0 and was charged to current period
operations. Unrecognized compensation expense of $0 at March 31, 2024.
Restricted
Stock Units
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares issued as of January 1, 2024 | |
| 163,250 | |
Granted | |
| 500,000 | |
Vested and issued | |
| (1,500 | ) |
Forfeited | |
| (56,750 | ) |
Total | |
| 605,000 | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 12,500 | |
Unvested restricted shares as of March 31, 2024 | |
| 592,500 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
On
March 1, 2024, the Company granted 500,000 shares of its common stock to a key consultant, vesting in substantially equal monthly installments
over one year, for services rendered, valued at $352,550.
Stock
based compensation expense related to restricted stock grants was $(80,047) and $104,704 for the three months ended March 31, 2024 and
2023, respectively. The $(80,047) for the three months ended March 31, 2024 was the result of canceled unvested restricted stock units
of terminated employees. As of March 31, 2024, the stock-based compensation relating to restricted stock of $634,367 remains unamortized.
ViralClear
Pharmaceuticals, Inc.
2019
Long-Term Incentive Plan
On
September 24, 2019, ViralClear’s Board of Directors approved the 2019 Long-Term Incentive Plan (as subsequently amended, the “ViralClear
Plan”). The ViralClear Plan was approved by BioSig as ViralClear’s majority stockholder. The ViralClear Plan provides for
the issuance of options, stock appreciation rights, restricted stock and restricted stock units to purchase up to 4,000,000 shares of
ViralClear’s common stock to officers, directors, employees and consultants of the ViralClear. Under the terms of the ViralClear
Plan, ViralClear may issue Incentive Stock Options as defined by the Internal Revenue Code to employees of ViralClear only and nonqualified
options. The Board of Directors of ViralClear or a committee thereof (the “Administrator”) administers the ViralClear Plan
and determines the exercise price, vesting and expiration period of the grants under the ViralClear Plan.
However,
the exercise price of an Incentive Stock Option should not be less than 110% of fair market value of the common stock at the date of
the grant for a 10% or more stockholder and 100% of fair market value for a grantee who is not 10% stockholder. The fair market value
of the common stock is determined based on the quoted market price or in absence of such quoted market price, by the Administrator in
good faith.
Additionally,
the vesting period of the grants under the ViralClear Plan will be determined by the Administrator, in its sole discretion, with an expiration
period of not more than ten years. There are 2,650,071 shares remaining available for future issuance of awards under the terms of the
ViralClear Plan.
ViralClear
Options
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | 5.00 | | |
| 25,000 | | |
| 0.25 | | |
| 25,000 | |
The
fair value of all options vesting during the three months ended March 31, 2024 of $0; and $0, respectively, was charged to current period
operations. Unrecognized compensation expense of $0 at March 31, 2024 will be expensed in future periods.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Warrants
(ViralClear)
The
following table presents information related to warrants (ViralClear) at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 5.00 | | |
| 473,772 | | |
November 2027 |
| 10.00 | | |
| 6,575 | | |
May 2025 |
| | | |
| 480,347 | | |
|
Restricted
stock units (ViralClear)
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares outstanding at January 1, 2024: | |
| 1,078,679 | |
Forfeited | |
| (240,000 | ) |
Total restricted shares outstanding at March 31, 2024: | |
| 838,679 | |
| |
| | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 678,679 | |
Unvested restricted shares as of March 31, 2024 | |
| 160,000 | |
Total | |
| 838,679 | |
Stock
based compensation expense related to restricted stock unit grants of ViralClear was $0 and $14,535 for the three months ended March
31, 2024 and 2023, respectively. As of March 31, 2024, the stock-based compensation relating to restricted stock of $0 remains unamortized.
BioSig
AI Sciences, Inc.
Warrants
(BioSig AI)
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 1.00 | | |
| 130,500 | | |
June-July 2028 |
|
X |
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- DefinitionThe entire disclosure for shareholders' equity and share-based payment arrangement. Includes, but is not limited to, disclosure of policy and terms of share-based payment arrangement, deferred compensation arrangement, and employee stock purchase plan (ESPP).
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v3.24.1.1.u2
NON-CONTROLLING INTEREST
|
3 Months Ended |
Mar. 31, 2024 |
Noncontrolling Interest [Abstract] |
|
NON-CONTROLLING INTEREST |
NOTE
11 – NON-CONTROLLING INTEREST
On
November 7, 2018, the Company formed a subsidiary, now known as ViralClear, to pursue additional applications of the PURE EP™ signal
processing technology outside of cardiac electrophysiology, and subsequently in 2020, was repurposed to develop merimepodib, a broad-spectrum
anti-viral agent that showed potential for the treatment of COVID-19. Since late 2020, ViralClear has been realigned with its original
objective of pursuing additional applications of the PURE EP™ signal processing technology outside of cardiac electrophysiology.
As
of March 31, 2024 and December 31, 2023, the Company had a majority interest in ViralClear of 69.08%.
On
July 2, 2020, the Company formed an additional subsidiary, now known as BioSig AI Sciences, Inc., to pursue clinical needs of cardiac
and neurological disorders through recordings and analyses of action potential. BioSig AI aims to contribute to the advancements of AI-based
diagnoses therapies. In June and July 2023, BioSig AI sold 2,205,000 shares of its common stock for net proceeds of $1,971,277 to fund
initial operations.
As
of March 31, 2024 and December 31, 2023, the Company had a majority interest in BioSig AI of 84.5%.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
A
reconciliation of ViralClear Pharmaceuticals, Inc. and BioSig AI Sciences, Inc. non-controlling loss attributable to the Company:
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (41 | ) | |
$ | (3 | ) | |
$ | (44 | ) |
Average Non-Controlling interest percentage of losses | |
| 32 | % | |
| - | % | |
| 30 | % |
Net loss attributable to non-controlling interest | |
$ | (13 | ) | |
$ | (0 | ) | |
$ | (13 | ) |
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2023 (000’s):
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (161 | ) | |
$ | - | | |
$ | (161 | ) |
Average Non-Controlling interest percentage of profit/losses | |
| 31 | % | |
| 0 | % | |
| 31 | % |
Net loss attributable to non-controlling interest | |
$ | (50 | ) | |
$ | - | | |
$ | (50 | ) |
The
following table summarizes the changes in non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Balance, January 1, 2024 | |
$ | (158 | ) | |
$ | 184 | | |
$ | 26 | |
Net loss attributable to non-controlling interest | |
| (13 | ) | |
| - | | |
| (13 | ) |
Balance, March 31, 2024 | |
$ | (171 | ) | |
$ | 184 | | |
$ | 13 | |
|
X |
- DefinitionThe entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.
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v3.24.1.1.u2
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
12 — COMMITMENTS AND CONTINGENCIES
Operating
leases
See
Note 5 for operating lease discussion.
Licensing
agreements
2017
Know-How License Agreement
On
March 15, 2017, the Company entered into a know-how license agreement with Mayo Foundation for Medical Education and Research whereby
the Company was granted an exclusive license, with the right to sublicense, certain know how and patent applications in the field of
signal processing, physiologic recording, electrophysiology recording, electrophysiology software and autonomics to develop, make and
offer for sale. The agreement expires in ten years from the effective date.
The
Company is obligated to pay to Mayo Foundation a 1% or 2% royalty payment on net sales of licensed products, as defined. At March 31,
2024 and December 31, 2023, accounts payable due under the contract was $4.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Patent
and Know-How License Agreement – EP Software Agreement
On
November 20, 2019, the Company entered into a patent and know-how license agreement (the “EP Software Agreement”) with Mayo
Foundation for Medical Education and Research (“Mayo”). The EP Software Agreement grants to the Company an exclusive worldwide
license, with the right to sublicense, within the field of electrophysiology software and under certain patent rights as described in
the EP Software Agreement (the “Patent Rights”), to make, have made, use, offer for sale, sell and import licensed products
and a non-exclusive license to the Company to use the research and development information, materials, technical data, unpatented inventions,
trade secrets, know-how and supportive information of Mayo to develop, make, have made, use, offer for sale, sell, and import licensed
products. The EP Software Agreement will expire upon the later of either (a) the expiration of the Patent Rights or (b) the 10th anniversary
of the date of the first commercial sale of a licensed product, unless earlier terminated by Mayo for the Company’s failure to
cure a material breach of the EP Software Agreement, the Company’s or a sublicensee’s commencement of any action or proceedings
against Mayo or its affiliates other than for an uncured material breach of the EP Software Agreement by Mayo, or insolvency of the Company.
In
connection with the EP Software Agreement, the Company agreed to make earned royalty payments to Mayo in connection with the Company’s
sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to
$625,000 in aggregate. At March 31, 2024 and December 31, 2023, accounts payable due under the contract was $0.
Amended
and Restated Patent and Know-How License Agreement – Tools Agreement
On
November 20, 2019, the Company entered into an amended and restated patent and know-how license agreement (the “Tools Agreement”)
with Mayo. The Tools Agreement contains terms of license grant substantially identical to the EP Software Agreement, although it is for
different patent rights and covers the field of electrophysiology systems. In June 2021, patent rights were issued (“Valid Claim”)
as defined whereby the Company paid milestone one of $75,000 during the 2021 year.
In
connection with the Tools Agreement, the Company agreed to pay Mayo an upfront consideration of $100,000. The Company also agreed to
make earned royalty payments to Mayo in connection with the Company’s sales of the licensed products to third parties and sublicense
income received by the Company and to make milestone payments of up to $550,000 in aggregate. At March 31, 2024 and December 31, 2023,
accounts payable due under the contract was $0.
ViralClear
Patent and Know-How License Agreement
On
November 20, 2019, the Company’s majority-owned subsidiary, ViralClear, entered into a patent and know-how license agreement (the
“ViralClear Agreement”) with Mayo. The ViralClear Agreement contains terms of license grant substantially identical to the
EP Software Agreement and the Tools Agreement, although it is for different patent rights and covers the field of stimulation and electroporation
for hypotension/syncope management, renal and non-renal denervation for hypertension treatment, and for use in treatment of arrhythmias
in the autonomic nervous system.
In
connection with the ViralClear Agreement, ViralClear agreed to make earned royalty payments to Mayo in connection with ViralClear’s
sales of the licensed products to third parties and sublicense income received by the Company and to make milestone payments of up to
$700,000 in aggregate. In June 2021, patent rights were issued (“Valid Claim”) as defined whereby the Company paid milestone
one of $75,000 during the 2021 year. At March 31, 2024 and December 31, 2023, accounts payable due under the contract was $0.
Trek
Therapeutics, PBC
In
the event of sublicensing, sale, transfer, assignment or similar transaction, ViralClear agreed to pay Trek 10% of the consideration
received.
As
part of the acquired assets, ViralClear received an assignment and licensing rights agreement from Trek with a third-party vendor regarding
certain formulas and compounds usage. The agreement calls for milestone payments upon marketing authorization (as amended and defined
with respect of product in a particular jurisdiction in the territory, the receipt of all approvals from the relevant regulatory authority
necessary to market and sell such product in any such jurisdiction, excluding any pricing approval or reimbursement authorization) in
any first and second country of $10 million and $5 million, respectively, in addition to 6% royalty payments. At March 31, 2024 and December
31, 2023, accounts payable due under the contract was $0.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
BioSig
AI Sciences, Inc. – Consulting Agreement
On
June 17, 2023, BioSig AI entered into an agreement with Reified Labs LLC (“Reified”) whereby Reified will work with the BioSig
AI to develop datasets for the purpose of creating a foundational artificial intelligence platform. The agreement has a one-year term
from the effective date and automatically renews for successive one year terms, unless terminated. On January 1, 2024, the contract was
terminated.
BioSig
AI is obligated to pay Reified a monthly consulting fee of $30,000. At March 31, 2024 December 31, 2023, accounts payable due under the
contract was $90,000.
Defined
Contribution Plan
Effective
January 1, 2019, the Company established a qualified defined contribution plan (the “401(k) Plan”) pursuant to Section 401(k)
of the Code, whereby all eligible employees may participate. Participants may elect to defer a percentage of their annual pretax compensation
to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to 3 percent
of each participant’s eligible compensation, subject to limitations under the Code. For the three months ended March 31, 2024 and
2023, the Company charged operations $21,694 and $65,919, respectively, for contributions under the 401(k) Plan.
Purchase
commitments.
As
of March 31, 2024, the Company had aggregate purchase commitments of approximately $1,759,385 for future services or products, some of
which are subject to modification or cancellations.
Litigation
Threatened
litigation.
On
December 4, 2023, the Company received a threat of litigation for the termination of employment with the Company alleging the termination
of employment was in retaliation for bringing to the attention of the Company’s board of directors and executives a series of wrongful
and questionable practices by members of the Company’s board of directors, Chief Executive Officer and Chief Financial Officer.
The claimant sought compensation of in the amount of $775,782. After an investigation conducted by the Board and guidance of legal counsel,
it was concluded that the claim was without merit.
On
February 22, 2024, the Company received a threat of litigation seeking restitution for losses resulting from unlawful actions taken by
the Company’s board of directors. The claimant contends that he and others have sustained losses totaling $1,440,000. On
March 22, 2024, the claimant sent another letter to the Company referencing the previous letter and requesting several documents. The
Company believes that these claims are without merit.
On
March 22, 2024, plaintiff, Michael Gray Fleming (the “Plaintiff”), filed a lawsuit in Hennepin County, Minnesota District
Court naming the Company, its former Chief Executive Officer and former Chief Financial Officer as defendants. The Plaintiff contends
that the Company failed to meet its obligations in issuing the Plaintiff stock certificates at the end of the restricted period under
the terms of a restricted stock award agreement, and is seeking $144,000 in damages and compensation for damages reasonably believed
to exceed $50,000. The Company’s intent is to contest the allegations vigorously and, as of the date of this report, is unable
to provide an evaluation of the outcome of the litigation within the probate or remote range or to provide an estimate of the amount
of or a range of potential loss that might be incurred by the Company.
We
may be subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional
adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material
adverse effect on its financial position, results of operations or liquidity.
There
are no material proceedings in which any of our directors, officers or affiliates or any registered or beneficial shareholder of more
than 5% of our common stock is an adverse party or has a material interest adverse to our interest.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
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.
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v3.24.1.1.u2
SEGMENT REPORTING
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
SEGMENT REPORTING |
NOTE
13 – SEGMENT REPORTING
In
accordance with ASC 280-10, the Company reports segment information based on the “management” approach. The management approach
designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s
reportable segments. The Company has three reportable segments: BioSig Technologies, Inc. (parent), NeuroClear Technologies, Inc. and
ViralClear Pharmaceuticals, Inc.
Information
concerning the operations of the Company’s reportable segments is as follows:
SCHEDULE OF SEGMENT REPORTING
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Revenues (from external customers) | |
| | | |
| | |
BioSig | |
$ | 14 | | |
$ | 5 | |
ViralClear | |
| - | | |
| - | |
BioSig AI Sciences | |
| - | | |
| - | |
Revenues | |
$ | 14 | | |
$ | 5 | |
| |
Three Months
Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Operating Expenses: | |
| | | |
| | |
BioSig | |
$ | 3,407 | | |
$ | 7,230 | |
ViralClear | |
| 41 | | |
| 161 | |
BioSig AI Sciences | |
| 3 | | |
| - | |
Operating Expenses | |
$ | 3,451 | | |
$ | 7,391 | |
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Loss from Operations | |
| | | |
| | |
BioSig | |
$ | (3,391 | ) | |
$ | (7,225 | ) |
ViralClear | |
| (41 | ) | |
| (161 | ) |
BioSig AI Sciences | |
| (3 | ) | |
| - | |
Loss from Operations | |
$ | (3,437 | ) | |
$ | (7,386 | ) |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
| |
March 31,
2024 (000’s) | | |
December 31,
2023 (000’s) | |
Total Assets | |
| | | |
| | |
BioSig | |
$ | 821 | | |
$ | 485 | |
ViralClear | |
| (542 | ) | |
| - | |
BioSig AI Sciences | |
| 1,310 | | |
| 1,313 | |
Total Assets | |
$ | 1,589 | | |
$ | 1,798 | |
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
14 – RELATED PARTY TRANSACTIONS
Accounts
payable and accrued expenses include due to related parties comprised primarily director fees and travel reimbursements. Due to related
parties as of March 31, 2024 and December 31, 2023 was $20,000 and $30,000, respectively.
On
March 1, 2024, the Company issued 500,000 shares of common stock to Frederick D Hrkac, Chief Executive Officer and Chairman of the Board
of Directors in exchange for consulting services with a fair value of $352,550, pursuant to a consulting agreement dated March 1, 2024.
On
March 7, 2024, the company issued a promissory note to a significant shareholder for $500,000 (See Note 8.)
|
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v3.24.1.1.u2
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
15 – SUBSEQUENT EVENTS
On
April 1, 2024, the Company granted 200,000 restricted stock units for shares of its common stock to employees, vesting in substantially
equal monthly installments over one year.
On
April 1, 2024, the Company issued 41,667 shares of its common stock for vested restricted stock units.
On
April 16, 2024, the Company issued 278,000 shares of its common stock to consultants for services rendered valued at $419,780.
On
May 1, 2024, the Company granted 200,000 restricted stock units for shares of its common stock to employees of which 150,000 shares were
fully vested at the time of grant and 50,000 shares vest monthly over one year in substantially equal monthly installments.
On
May 1, 2024, the Company issued 58,333 shares of its common stock for vested restricted stock units.
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 at a purchase price of $1.4605 per share, and
warrants to purchase up to 391,703 shares of common stock at an exercise price of $1.398 per share, that will become exercisable six
months after the date of issuance and will expire five and one-half years following the date of issuance, in exchange for aggregate consideration
of $1,144,164, 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 as described above. (See Note 9).
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Reverse Stock Split |
Reverse
Stock Split
On
January 31, 2024, the Company filed a Reverse Stock Split Amendment with the Secretary of State of the State of Delaware, effective February
2, 2024. Pursuant to the Reverse Stock Split Amendment, the Company effected a 1-for-10 reverse stock split 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 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.
|
Use of Estimates |
Use
of Estimates
The
preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the
recoverability and useful lives of long-lived assets, stock-based compensation and the valuation allowance related to deferred tax assets.
Actual results may differ from these estimates.
|
Revenue Recognition |
Revenue
Recognition
The
Company derives its revenue primarily from the sale of its medical device, the PURE EP™ System, and well as related support and
maintenance services and software upgrade rentals in connection with the system.
The
Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 842, Leases (“ASC 842”) for
lease components and ASC 606, Revenue from Contracts with Customers (“ASC 606”) for non-lease components. For medical
device sales and software rentals, the Company recognizes revenue under ASC 606.
The
core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an
amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
Under
ASC 606, the Company determines revenue recognition through the following five steps:
● |
Identify
the contract with the customer; |
|
|
● |
Identify
the performance obligations in the contract; |
|
|
● |
Determine
the transaction price; |
|
|
● |
Allocate
the transaction price to the performance obligation in the contract; and |
|
|
● |
Recognize
revenue when, or as, the performance obligations are satisfied. |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Performance
obligations are the units of accounting for revenue recognition and generally represent the distinct goods or services that are promised
to the customer. If the Company determines that it has not satisfied a performance obligation, it will defer recognition of the revenue
until the performance obligation is deemed to be satisfied. Once the PURE EP Platform is delivered, installed, and accepted by the customer,
our performance obligation is recognized. Support, maintenance, and software upgrade rentals are performance obligations over a defined
period and are recognized ratably over the contractual service period. Customers typically purchase these services with the initial sale
of the PURE EP Platform and do not have the right to terminate their contracts unless we fail to perform material obligations.
The
Company may execute more than one contract with a single customer. If so, it is evaluated whether the agreements were negotiated as a
package with a single objective, whether the amount of consideration to be paid in one agreement depends on the price and/or performance
of another agreement, or whether the goods or services promised in the agreements represent a single performance obligation. The conclusions
reached can impact the allocation of the transaction price to each performance obligation and the timing of revenue recognition related
to those arrangements.
The
Company records accounts receivable for amounts invoiced to customers for which the Company has an unconditional right to consideration
as provided under the contractual arrangement. Unbilled receivables, if any, include amounts related to the Company’s contractual
right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance
of performance under the contract. Our unbilled receivables and deferred revenue are reported on an individual contract basis at the
end of each reporting period. Unbilled receivables are classified as current or noncurrent based on the timing of when we expect to bill
the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue.
The
Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable,
net (if any) in the Company’s consolidated balance sheet.
In
2022, the Company entered two leases for our PURE EP Platform at a rate of $4,333 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 accounts for the leases in accordance with ASC 842 and ASC 606.
In
2023, the Company entered into a one-year lease for software upgrade. The Company accounts for the lease in accordance with ASC 606.
The
Company determined the leases meet the criteria of a sales-type lease whereby the present value of the future expected revenue (less
the present value of the estimated unguaranteed residual value), cost of sales and profit and loss are recognized at the lease inception.
Non-lease components are recognized under ASC 606. The discount rate utilized was the contract explicit rate of 2% per annum. (See Note
6 – Lease Receivables).
A
reconciliation of contract liabilities with customers for the three months ended March 31, 2024 and 2023, are presented below:
SCHEDULE
OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS
Three
months ended March 31,2024:
| |
Balance at December 31, 2023 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Service revenue | |
$ | - | | |
$ | 14 | | |
$ | (14 | ) | |
$ | - | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31,2023:
| |
Balance at December 31, 2022 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Service revenue | |
$ | 5 | | |
$ | - | | |
$ | (5 | ) | |
$ | - | |
The
Company had one customer which accounts for 93% and 100% of our revenue in the three months ended March 31, 2024 and 2023, respectively.
At
March 31, 2024, the Company had three customers representing 33.6%, 30.8% and 35.6% of the outstanding accounts receivable and had three
customers which accounts for approximately 62.3%, 19.6% and 18.0% of our outstanding accounts receivable at December 31, 2023.
The
Company utilized one contract manufacturer for the manufacture and supply of the PURE EP Platform for the three months ended March 31,
2024 and 2023.
|
Deferred Costs (Contract acquisition costs) |
Deferred
Costs (Contract acquisition costs)
The
Company capitalizes initial and renewal sales commissions in the period the commission is earned, which generally occurs when a customer
contract is obtained, and amortize deferred commission costs on a straight-line basis over the expected period of benefit, which we have
deemed to be the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period
of related deferred commission costs would have been one year or less.
|
Allowance for Doubtful Accounts |
Allowance
for Doubtful Accounts
The
Company adjusts accounts receivable down to net realizable value with its allowance methodology. In determining the allowance for doubtful
accounts for estimated losses, aged receivables are analyzed periodically by management. Each identified receivable is reviewed based
upon historical collection experience, financial condition of the customer and the status of any open or unresolved issues with the customer
preventing the payment thereof. Corrective action, if necessary, is taken by the Company to resolve open issues related to unpaid receivables.
The allowance for doubtful accounts was $0 at March 31, 2024 and December 31, 2023. The Company believes that its reserve is adequate,
however results may differ in future periods. For the three months ended March 31, 2024 and 2023, 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 and
cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such amounts
may be in excess of the FDIC insurance limit. At March 31, 2024 and December 31, 2023, deposits in excess of FDIC limits were $0.2 million
and nil, respectively.
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
Accounting
Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain
financial instruments. The carrying value of cash, accounts payable and accrued liabilities as reflected in the balance sheets, approximate
fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and
equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant
for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial
assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has
been disclosed.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
The
Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”)
and ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value.
|
Prepaid Expenses and Vendor Deposits |
Prepaid
Expenses and Vendor Deposits
Prepaid
expenses and vendor deposits are comprised of prepaid insurance, operating expenses and other prepayments.
|
Leases (lessee) |
Leases
(lessee)
The
Company determines if a contractual arrangement is a lease at inception. Operating leases are included in operating lease right-of-use
(“ROU”) assets, current operating lease liabilities, and noncurrent operating lease liabilities on the Company’s consolidated
balance sheet. The Company evaluates and classifies leases as operating or finance leases for financial reporting purposes. The classification
evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the
Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably
certain and failure to exercise such option which result in an economic penalty. All the Company’s real estate leases are classified
as operating leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities
represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are
recognized at the commencement date of the lease based on the present value of lease payments over the lease term.
The
lease payments included in the present value are fixed lease payments. As most of the Company’s leases do not provide an implicit
rate, the Company estimates its collateralized incremental borrowing rate, based on information available at the commencement date, in
determining the present value of lease payments. The Company applies the portfolio approach in applying discount rates to its classes
of leases. The operating lease ROU assets include any payments made before the commencement date. Lease expense for lease payments is
recognized on a straight-line basis over the lease term. The Company does not currently have subleases. The Company does not currently
have residual value guarantees or restrictive covenants in its leases.
|
Leases (lessor) |
Leases
(lessor)
The
Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described
in ASC 842-Leases. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance
sheet.
|
Property and Equipment |
Property
and Equipment
Property
and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. When
retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the
net difference less any amount realized from disposition is reflected in earnings.
|
Other Assets |
Other
Assets:
Other
assets are comprised of the following:
SCHEDULE
OF OTHER ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Security deposits | |
| 43 | | |
| 43 | |
Trademarks | |
| 1 | | |
| 1 | |
Total other assets | |
$ | 44 | | |
$ | 44 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
|
Impairment of Long-lived Assets |
Impairment
of Long-lived Assets
The
Company recognizes an impairment of long-lived assets used in operations, other than goodwill, when events or circumstances indicate
that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives
are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is
typically calculated using the discounted cash flow method.
During
the three months ended March 31, 2024, the Company re-assessed it’s carrying amounts of certain property and equipment due to reduced
manufacturing of its commercial products and determined that these carrying amounts exceeded the estimated undiscounted future cash flows.
Accordingly, the Company recorded a $253 impairment charge to current operations.
The
Company did not recognize and record any impairments of long-lived assets used in operations during the three months ended March 31,
2023.
|
Research and Development Costs |
Research
and Development Costs
The
Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research
and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred.
Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed
when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs
related to both present and future products are expensed in the period incurred. The Company incurred research and development expenses
of $0.2 million and $1.1 million for the three months ended March 31, 2024 and 2023, respectively.
|
Net Income (loss) Per Common Share |
Net
Income (loss) Per Common Share
The
Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”).
Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during
the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of
all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods
as applicable.
The
computation of basic and diluted loss per share as of March 31, 2024 and 2023 excludes potentially dilutive securities when their inclusion
would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period.
Potentially
dilutive securities excluded from the computation of basic and diluted net income (loss) per share are as follows:
SCHEDULE
OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
| |
March 31, 2024 | | |
March 31, 2023 | |
Series C convertible preferred stock | |
| 376,170 | | |
| 51,499 | |
Options to purchase common stock | |
| 543,479 | | |
| 461,616 | |
Warrants to purchase common stock | |
| 2,878,734 | | |
| 886,779 | |
Restricted stock units to acquire common stock | |
| 605,000 | | |
| 43,084 | |
Totals | |
| 4,403,383 | | |
| 1,442,978 | |
|
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
MARCH
31, 2024
(unaudited)
|
Income Taxes |
Income
Taxes
The
Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision
for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income
tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to
be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period.
If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized,
a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future
changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income
taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes
in different periods.
|
Patents, Net |
Patents,
Net
The
Company capitalizes certain initial asset costs in connection with patent applications including registration, documentation and other
professional fees associated with the application. Patent costs incurred prior to the Company’s U.S. Food and Drug Administration
(“FDA”) 510(k) application on March 28, 2018 were charged to research and development expense as incurred. Commencing upon
first in-man trials on February 18 and 19, 2019, capitalized costs are amortized to expense using the straight-line method over the lesser
of the legal patent term or the estimated life of the product of 20 years. During the three months ended March 31, 2024 and 2023, the
Company recorded amortization of $4,752 and $4,851 to current period operations, respectively.
|
Warranty |
Warranty
The
Company generally warrants its products to be free from material defects and to conform to material specifications for a period of up
to two (2) years. Warranty expense is estimated based primarily on historical experience and is reflected in the consolidated financial
statements.
|
Segment Information |
Segment
Information
Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance.
The information disclosed herein represents all of the material financial information related to the Company’s principal operating
segments. (See Note 13 – Segment Reporting).
|
Non-controlling Interest |
Non-controlling
Interest
The
Company’s non-controlling interest represents the non-controlling shareholders ownership interests related to the Company’s
subsidiaries, ViralClear and BioSig AI. The Company reports its non-controlling interest in subsidiaries as a separate component of equity
in the unaudited condensed consolidated balance sheets and reports both net loss attributable to the non-controlling interest and net
loss attributable to the Company’s common shareholders on the face of the unaudited condensed consolidated statements of operations.
The Company’s equity interest in ViralClear and BioSig AI is 69.08% and 84.48%; and the non-controlling stockholders’ interest
is 30.92% and 15.52%, respectively as of March 31, 2024 and December 31, 2023. This is reflected in the consolidated statements of changes
in equity.
|
Warrants |
Warrants
The
Company accounts for stock warrants as either equity instruments, derivative liabilities, or liabilities in accordance with ASC 480,
Distinguishing Liabilities from Equity (ASC 480), and ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of
the warrant agreement.
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(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.
There
were various updates recently issued, most of which represented technical corrections to the accounting literature or application to
specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations
or cash flows.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SCHEDULE OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS |
A
reconciliation of contract liabilities with customers for the three months ended March 31, 2024 and 2023, are presented below:
SCHEDULE
OF RECONCILIATION OF CONTRACT LIABILITIES WITH CUSTOMERS
Three
months ended March 31,2024:
| |
Balance at December 31, 2023 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Service revenue | |
$ | - | | |
$ | 14 | | |
$ | (14 | ) | |
$ | - | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31,2023:
| |
Balance at December 31, 2022 (000’s) | | |
Consideration Received (000’s) | | |
Recognized in Revenue (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Service revenue | |
$ | 5 | | |
$ | - | | |
$ | (5 | ) | |
$ | - | |
|
SCHEDULE OF OTHER ASSETS |
Other
assets are comprised of the following:
SCHEDULE
OF OTHER ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Security deposits | |
| 43 | | |
| 43 | |
Trademarks | |
| 1 | | |
| 1 | |
Total other assets | |
$ | 44 | | |
$ | 44 | |
|
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:
SCHEDULE
OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
| |
March 31, 2024 | | |
March 31, 2023 | |
Series C convertible preferred stock | |
| 376,170 | | |
| 51,499 | |
Options to purchase common stock | |
| 543,479 | | |
| 461,616 | |
Warrants to purchase common stock | |
| 2,878,734 | | |
| 886,779 | |
Restricted stock units to acquire common stock | |
| 605,000 | | |
| 43,084 | |
Totals | |
| 4,403,383 | | |
| 1,442,978 | |
|
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v3.24.1.1.u2
PROPERTY AND EQUIPMENT (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PROPERTY AND EQUIPMENT |
Property
and equipment as of March 31, 2024 and December 31, 2023 is summarized as follows:
SCHEDULE
OF PROPERTY AND EQUIPMENT
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Computer equipment | |
$ | 531 | | |
$ | 531 | |
Furniture and fixtures | |
| 109 | | |
| 109 | |
Manufacturing equipment | |
| - | | |
| 372 | |
Testing/Demo equipment | |
| 312 | | |
| 356 | |
Leasehold improvements | |
| 84 | | |
| 84 | |
Total | |
| 1,036 | | |
| 1,452 | |
Less accumulated depreciation | |
| (854 | ) | |
| (943 | ) |
Property and equipment, net | |
$ | 182 | | |
$ | 509 | |
|
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v3.24.1.1.u2
RIGHT TO USE ASSETS AND LEASE LIABILITY (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Right To Use Assets And Lease Liability |
|
SCHEDULE OF RIGHT TO USE ASSETS |
Right
to use assets is summarized below:
SCHEDULE OF RIGHT TO USE ASSETS
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Right to use asset | |
$ | 995 | | |
$ | 995 | |
Less accumulated amortization | |
| (660 | ) | |
| (583 | ) |
Right to use assets, net | |
$ | 335 | | |
$ | 412 | |
|
SCHEDULE OF LEASE LIABILITY |
Lease
liability is summarized below:
SCHEDULE OF LEASE LIABILITY
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Total lease liability | |
$ | 368 | | |
$ | 452 | |
Less: short term portion | |
| (308 | ) | |
| (349 | ) |
Long term portion | |
$ | 60 | | |
$ | 103 | |
|
SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS |
Maturity
analysis under these lease agreements are as follows (000’s):
SCHEDULE OF MATURITY ANALYSIS UNDER LEASE AGREEMENTS
| |
| | |
Year ended December 31, 2024 | |
| 278 | |
Year ended December 31, 2025 | |
| 106 | |
Total | |
| 384 | |
Less: Present value discount | |
| (16 | ) |
Lease liability | |
$ | 368 | |
|
SCHEDULE OF LEASE EXPENSE |
Lease
expense for the three months ended March 31, 2024 and 2023 was comprised of the following:
SCHEDULE OF LEASE EXPENSE
| |
March 31, 2024 (000’s) | | |
March 31, 2023 (000’s) | |
Operating lease expense | |
$ | 77 | | |
$ | 71 | |
Short-term lease expense | |
| 7 | | |
| 6 | |
Variable lease expense | |
| 8 | | |
| 15 | |
Total | |
$ | 92 | | |
$ | 92 | |
|
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v3.24.1.1.u2
LEASE RECEIVABLES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Lease Receivables |
|
SCHEDULE OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS |
A
reconciliation of lease receivables with customers for the three months ended March 31, 2024 and 2023 are presented below:
SCHEDULE
OF RECONCILIATION OF LEASE RECEIVABLES WITH CUSTOMERS
Three
months ended March 31, 2024:
| |
Balance at December 31, 2023 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2024 (000’s) | |
Contract asset | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 94 | |
Less current portion | |
| (103 | ) | |
| - | | |
| (15 | ) | |
| - | | |
| (2 | ) | |
| (90 | ) |
Noncurrent portion | |
$ | 17 | | |
$ | - | | |
$ | (15 | ) | |
| - | | |
$ | 2 | | |
$ | 4 | |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
Three
months ended March 31, 2023:
| |
Balance at December 31, 2022 (000’s) | | |
Recognized in Revenue (000’s) | | |
Invoiced to Customer (000’s) | | |
Interest Earned (000’s) | | |
Unguaranteed Residual Assets (000’s) | | |
Balance at March 31, 2023 (000’s) | |
Contract asset | |
$ | 221 | | |
$ | - | | |
$ | (30 | ) | |
$ | - | | |
$ | 4 | | |
$ | 195 | |
Less current portion | |
| (101 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (101 | ) |
Noncurrent portion | |
$ | 120 | | |
$ | - | | |
$ | (30 | ) | |
| - | | |
$ | 4 | | |
$ | 94 | |
|
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT |
Future
cash flows under this lease agreement are as follows (000’s):
SCHEDULE OF FUTURE CASH FLOWS UNDER LEASE AGREEMENT
| |
| |
Year ended December 31, 2024 | |
| 78 | |
Year ended December 31, 2025 | |
| 13 | |
Present value of unguaranteed residual assets | |
| 4 | |
Total | |
| 95 | |
Less: Present value discount | |
| (1 | ) |
Net investment in leases | |
$ | 94 | |
|
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v3.24.1.1.u2
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE |
Accounts
payable and accrued expenses at March 31, 2024 and December 31, 2023 consist of the following:
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSE
| |
March 31, 2024 (000’s) | | |
December 31, 2023 (000’s) | |
Accrued accounting and legal | |
$ | 1,608 | | |
$ | 1,277 | |
Accrued reimbursements and travel | |
| 9 | | |
| 9 | |
Accrued consulting | |
| 682 | | |
| 804 | |
Accrued research and development expenses | |
| 812 | | |
| 802 | |
Accrued marketing | |
| 334 | | |
| 333 | |
Accrued office and other | |
| 704 | | |
| 290 | |
Accrued payroll | |
| 672 | | |
| 601 | |
Accounts payable and
accrued expenses | |
$ | 4,821 | | |
$ | 4,116 | |
|
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v3.24.1.1.u2
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
SCHEDULE OF STOCK OPTIONS |
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | Under 9.99 | | |
| 103,610 | | |
| 6.2 | | |
| 69,762 | |
| 10.00-19.99 | | |
| 174,150 | | |
| 3.4 | | |
| 76,216 | |
| 20.00-29.99 | | |
| 85,538 | | |
| 0.1 | | |
| 76,757 | |
| 30.00-39.99 | | |
| 32,748 | | |
| 0.1 | | |
| 32,748 | |
| 40.00-49.99 | | |
| 79,842 | | |
| 0.6 | | |
| 79,631 | |
| 50.00-59.99 | | |
| 14,414 | | |
| 0.1 | | |
| 14,414 | |
| 60.00-69.99 | | |
| 33,405 | | |
| 0.7 | | |
| 33,405 | |
| 70.00-79.99 | | |
| 15,772 | | |
| 0.8 | | |
| 15,772 | |
| Over 79.99 | | |
| 4,000 | | |
| 0.1 | | |
| 4,000 | |
| | | |
| 543,479 | | |
| 2.5 | | |
| 402,705 | |
|
SCHEDULE OF STOCK OPTION ACTIVITY |
A
summary of the stock option activity and related information for the Plan for the three months ended March 31, 2024 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, 2024 | |
| 603,229 | | |
$ | 25.67 | | |
| 6.7 | | |
$ | - | |
Forfeited/expired | |
| (59,750 | ) | |
$ | 20.92 | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 543,479 | | |
$ | 26.19 | | |
| 2.5 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 402,705 | | |
$ | 31.12 | | |
| 1.8 | | |
$ | - | |
|
SCHEDULE OF OUTSTANDING WARRANTS |
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig Technologies, Inc. at
March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 3.364 | | |
| 130,363 | | |
July 2029 |
$ | 3.573 | | |
| 1,399,386 | | |
May 2025-November 2028 |
$ | 4.066 | | |
| 25,000 | | |
November 2032 |
$ | 4.455 | | |
| 113,005 | | |
June 2028 |
$ | 4.466 | | |
| 48,980 | | |
November 2028 |
$ | 4.6626 | | |
| 64,982 | | |
April 2029 |
$ | 4.9252 | | |
| 56,307 | | |
March 2029 |
$ | 4.929 | | |
| 76,997 | | |
March 2029 |
$ | 5.1358 | | |
| 116,045 | | |
July 2028 |
$ | 7.181 | | |
| 95,761 | | |
July 2028 |
$ | 7.502 | | |
| 9,846 | | |
July 2028 |
$ | 7.963 | | |
| 88,324 | | |
August 2028 |
$ | 9.000 | | |
| 21,709 | | |
June 2027 |
$ | 9.596 | | |
| 84,390 | | |
January 2029 |
$ | 10.0992 | | |
| 19,118 | | |
August 2028 |
$ | 10.26 | | |
| 51,705 | | |
September 2028 |
$ | 10.4678 | | |
| 84,296 | | |
September 2028 |
$ | 11.30 | | |
| 40,417 | | |
October 2028 |
$ | 13.28 | | |
| 96,198 | | |
November 2028 |
$ | 14.00 | | |
| 174,013 | | |
September 2025 |
$ | 48.00 | | |
| 25,000 | | |
February 2025 to July 2026 |
$ | 61.60 | | |
| 56,892 | | |
November 2027 |
| | | |
| 2,878,734 | | |
|
|
SCHEDULE OF WARRANT ACTIVITY |
A
summary of the warrant activity for three months ended March 31, 2024 is as follows:
SCHEDULE
OF WARRANT ACTIVITY
| |
Shares | | |
Weighted-Average Exercise Price | | |
Weighted-Average Remaining Contractual Term | | |
Aggregate Intrinsic Value | |
Outstanding at January 1, 2024 | |
| 2,748,371 | | |
$ | 7.40 | | |
| 3.7 | | |
$ | 1,717,104 | |
Issued | |
| 130,363 | | |
$ | 3.36 | | |
| 5.3 | | |
| - | |
Outstanding at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Vested and expected to vest at March 31, 2024 | |
| 2,878,734 | | |
$ | 7.21 | | |
| 3.6 | | |
$ | - | |
Exercisable at March 31, 2024 | |
| 2,683,389 | | |
$ | 7.46 | | |
| 3.4 | | |
$ | - | |
|
SCHEDULE OF RESTRICTED STOCK ACTIVITY |
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares issued as of January 1, 2024 | |
| 163,250 | |
Granted | |
| 500,000 | |
Vested and issued | |
| (1,500 | ) |
Forfeited | |
| (56,750 | ) |
Total | |
| 605,000 | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 12,500 | |
Unvested restricted shares as of March 31, 2024 | |
| 592,500 | |
|
BioSig AI Sciences, Inc. [Member] |
|
SCHEDULE OF OUTSTANDING WARRANTS |
The
following table summarizes information with respect to outstanding warrants to purchase common stock of BioSig AI at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 1.00 | | |
| 130,500 | | |
June-July 2028 |
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
SCHEDULE OF STOCK OPTIONS |
The
following table presents information related to stock options at March 31, 2024:
SCHEDULE
OF STOCK OPTIONS
Options Outstanding | | |
Options Exercisable | |
| | |
| | |
Weighted | | |
| |
| | |
| | |
Average | | |
Exercisable | |
Exercise | | |
Number of | | |
Remaining Life | | |
Number of | |
Price | | |
Options | | |
In Years | | |
Options | |
$ | 5.00 | | |
| 25,000 | | |
| 0.25 | | |
| 25,000 | |
|
SCHEDULE OF OUTSTANDING WARRANTS |
The
following table presents information related to warrants (ViralClear) at March 31, 2024:
SCHEDULE
OF OUTSTANDING WARRANTS
Exercise | | |
Number | | |
Expiration |
Price | | |
Outstanding | | |
Date |
$ | 5.00 | | |
| 473,772 | | |
November 2027 |
| 10.00 | | |
| 6,575 | | |
May 2025 |
| | | |
| 480,347 | | |
|
|
SCHEDULE OF RESTRICTED STOCK ACTIVITY |
The
following table summarizes the restricted stock activity for the three months ended March 31, 2024:
SCHEDULE
OF RESTRICTED STOCK ACTIVITY
Restricted shares outstanding at January 1, 2024: | |
| 1,078,679 | |
Forfeited | |
| (240,000 | ) |
Total restricted shares outstanding at March 31, 2024: | |
| 838,679 | |
| |
| | |
Comprised of: | |
| | |
Vested restricted shares as of March 31, 2024 | |
| 678,679 | |
Unvested restricted shares as of March 31, 2024 | |
| 160,000 | |
Total | |
| 838,679 | |
|
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v3.24.1.1.u2
NON-CONTROLLING INTEREST (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Noncontrolling Interest [Abstract] |
|
SCHEDULE OF NON-CONTROLLING INTEREST |
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (41 | ) | |
$ | (3 | ) | |
$ | (44 | ) |
Average Non-Controlling interest percentage of losses | |
| 32 | % | |
| - | % | |
| 30 | % |
Net loss attributable to non-controlling interest | |
$ | (13 | ) | |
$ | (0 | ) | |
$ | (13 | ) |
Net
loss attributable to the non-controlling interest for the three months ended March 31, 2023 (000’s):
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Net loss | |
$ | (161 | ) | |
$ | - | | |
$ | (161 | ) |
Average Non-Controlling interest percentage of profit/losses | |
| 31 | % | |
| 0 | % | |
| 31 | % |
Net loss attributable to non-controlling interest | |
$ | (50 | ) | |
$ | - | | |
$ | (50 | ) |
|
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST |
The
following table summarizes the changes in non-controlling interest for the three months ended March 31, 2024 (000’s):
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST
| |
ViralClear Pharmaceuticals, Inc. (000’s) | | |
BioSig AI Sciences, Inc. (000’s) | | |
Total (000’s) | |
Balance, January 1, 2024 | |
$ | (158 | ) | |
$ | 184 | | |
$ | 26 | |
Net loss attributable to non-controlling interest | |
| (13 | ) | |
| - | | |
| (13 | ) |
Balance, March 31, 2024 | |
$ | (171 | ) | |
$ | 184 | | |
$ | 13 | |
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v3.24.1.1.u2
SEGMENT REPORTING (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
SCHEDULE OF SEGMENT REPORTING |
Information
concerning the operations of the Company’s reportable segments is as follows:
SCHEDULE OF SEGMENT REPORTING
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Revenues (from external customers) | |
| | | |
| | |
BioSig | |
$ | 14 | | |
$ | 5 | |
ViralClear | |
| - | | |
| - | |
BioSig AI Sciences | |
| - | | |
| - | |
Revenues | |
$ | 14 | | |
$ | 5 | |
| |
Three Months
Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Operating Expenses: | |
| | | |
| | |
BioSig | |
$ | 3,407 | | |
$ | 7,230 | |
ViralClear | |
| 41 | | |
| 161 | |
BioSig AI Sciences | |
| 3 | | |
| - | |
Operating Expenses | |
$ | 3,451 | | |
$ | 7,391 | |
| |
Three Months Ended March 31,
2024 (000’s) | | |
Three Months Ended March 31,
2023 (000’s) | |
Loss from Operations | |
| | | |
| | |
BioSig | |
$ | (3,391 | ) | |
$ | (7,225 | ) |
ViralClear | |
| (41 | ) | |
| (161 | ) |
BioSig AI Sciences | |
| (3 | ) | |
| - | |
Loss from Operations | |
$ | (3,437 | ) | |
$ | (7,386 | ) |
BIOSIG
TECHNOLOGIES, INC.
NOTES
TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
MARCH
31, 2024
(unaudited)
| |
March 31,
2024 (000’s) | | |
December 31,
2023 (000’s) | |
Total Assets | |
| | | |
| | |
BioSig | |
$ | 821 | | |
$ | 485 | |
ViralClear | |
| (542 | ) | |
| - | |
BioSig AI Sciences | |
| 1,310 | | |
| 1,313 | |
Total Assets | |
$ | 1,589 | | |
$ | 1,798 | |
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v3.24.1.1.u2
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
12 Months Ended |
|
|
Mar. 05, 2024 |
Feb. 20, 2024 |
Jan. 28, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2020 |
Dec. 31, 2019 |
Mar. 12, 2024 |
Dec. 31, 2023 |
Share price |
|
|
|
$ 0.661
|
|
|
|
|
|
Proceeds from sale of common stock |
$ 5,000,000
|
|
|
$ 1,040,000
|
$ 6,748,000
|
|
|
|
|
Market value of listed securities |
|
|
|
|
|
|
|
$ 35,000,000
|
|
Minimum [Member] |
|
|
|
|
|
|
|
|
|
Share price |
$ 1.00
|
|
|
|
|
|
|
|
|
Workforce Reduction [Membmer] |
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
85,244
|
85,244
|
|
|
|
|
|
|
Fair value of common stock |
|
$ 72,065
|
$ 72,065
|
|
|
|
|
|
|
Viral Clear[Member] |
|
|
|
|
|
|
|
|
|
Equity method investment, ownership percentage |
|
|
|
69.08%
|
|
|
|
|
69.08%
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
|
|
|
|
|
|
Equity method investment, ownership percentage |
|
|
|
84.50%
|
|
|
|
|
84.50%
|
Viral Clear[Member] |
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
1,965,240
|
1,965,240
|
|
|
Fair value of common stock |
|
|
|
|
|
$ 15,600,000
|
$ 15,600,000
|
|
|
Shares issued for acquisition |
|
|
|
|
|
894,869
|
894,869
|
|
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SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Totals |
4,403,383
|
1,442,978
|
Share-Based Payment Arrangement, Option [Member] |
|
|
Totals |
543,479
|
461,616
|
Warrant [Member] |
|
|
Totals |
2,878,734
|
886,779
|
Restricted Stock [Member] |
|
|
Totals |
605,000
|
43,084
|
Series C Preferred Stock [Member] |
|
|
Totals |
376,170
|
51,499
|
X |
- DefinitionSecurities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
|
3 Months Ended |
12 Months Ended |
Jan. 31, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Product Information [Line Items] |
|
|
|
|
|
Reverse stock split |
1-for-10 reverse stock split
|
|
|
|
|
Operating leases, rent expense |
|
|
|
|
$ 4,333
|
Term of contract |
|
|
|
|
30 months
|
Renewal term of contract |
|
|
|
|
1 year
|
Lessor sales type lease discount rate |
|
2.00%
|
|
|
2.00%
|
Allowance for doubtful accounts |
|
$ 0
|
|
$ 0
|
|
Bad debt expenses |
|
0
|
$ 0
|
|
|
Cash, uninsured amount |
|
200,000
|
|
|
|
Impairment of long-lived assets |
|
253
|
|
|
|
Research and development |
|
238,000
|
1,062,000
|
|
|
Amortization |
|
$ 4,752
|
$ 4,851
|
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Subsidiary, ownership percentage, noncontrolling owner |
|
30.92%
|
|
30.92%
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Subsidiary, ownership percentage, noncontrolling owner |
|
15.52%
|
|
15.52%
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Non-controlling interest rate |
|
69.08%
|
|
69.08%
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Non-controlling interest rate |
|
84.48%
|
|
84.48%
|
|
Patents [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Finite-lived intangible asset, useful life |
|
20 years
|
|
|
|
Minimum [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Property, plant and equipment, useful life |
|
3 years
|
|
|
|
Maximum [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Property, plant and equipment, useful life |
|
5 years
|
|
|
|
One Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration risk, percentage |
|
93.00%
|
100.00%
|
|
|
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration risk, percentage |
|
33.60%
|
|
62.30%
|
|
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration risk, percentage |
|
30.80%
|
|
19.60%
|
|
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
Concentration risk, percentage |
|
35.60%
|
|
18.00%
|
|
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SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Total |
$ 1,036
|
$ 1,452
|
Less accumulated depreciation |
(854)
|
(943)
|
Property and equipment, net |
182
|
509
|
Computer Equipment [Member] |
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Property, Plant and Equipment [Line Items] |
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531
|
531
|
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|
Total |
109
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109
|
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|
Total |
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372
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|
Total |
312
|
356
|
Leasehold Improvements [Member] |
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|
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|
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$ 84
|
$ 84
|
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|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Impairment of intangible assets |
$ 253,411
|
|
Depreciation |
$ 73,376
|
$ 79,468
|
Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property, plant and equipment, useful life |
3 years
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Property, plant and equipment, useful life |
5 years
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v3.24.1.1.u2
STOCKHOLDER EQUITY (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
|
Jan. 31, 2024 |
Jan. 12, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
1,000,000
|
|
|
1,000,000
|
Preferred stock, par or stated value per share (in dollars per share) |
|
|
$ 0.001
|
|
|
$ 0.001
|
Deemed dividend |
|
|
$ 132,931
|
|
|
|
Reverse stock split |
1-for-10 reverse stock split
|
|
|
|
|
|
Common stock, shares authorized |
|
|
200,000,000
|
|
|
200,000,000
|
Common stock, par value |
|
|
$ 0.001
|
|
|
$ 0.001
|
Common stock, shares issued |
|
|
11,165,007
|
|
|
9,040,043
|
Common stock, shares outstanding |
|
|
11,165,007
|
|
|
9,040,043
|
Number of shares issued for service, value |
|
|
$ 1,251,000
|
$ 1,097,000
|
|
|
Exercise price of warrants |
|
|
$ 7.21
|
|
|
$ 7.40
|
Investor [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Number of shares sold |
|
260,720
|
|
|
|
|
Warrants to purchase shares |
|
130,363
|
130,363
|
|
|
|
Purchase price of warrants |
|
$ 3.989
|
|
|
|
|
Exercise price of warrants |
|
$ 3.364
|
$ 3.364
|
|
|
|
Gross proceeds |
|
$ 1,040,000
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Number of shares issued for service |
|
|
1,862,744
|
116,750
|
|
|
Number of shares issued for service, value |
|
|
$ 2,000
|
|
[1] |
|
Consultants [Member] | Common Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Common stock shares due |
|
|
75,000
|
|
|
|
Value of common stock shares due |
|
|
$ 123,500
|
|
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Number of shares issued |
|
|
1,500
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Conversion price |
|
|
$ 2.50
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Conversion price |
|
|
$ 0.5302
|
|
|
|
Series A Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
200
|
|
|
200
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
600
|
|
|
600
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
4,200
|
|
|
4,200
|
Preferred stock, shares issued |
|
|
105
|
|
|
105
|
Preferred stock, shares outstanding |
|
|
105
|
|
|
105
|
Series D Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
1,400
|
|
|
1,400
|
Series E Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
1,000
|
|
|
1,000
|
Series F Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
200,000
|
|
|
200,000
|
Common Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Number of shares issued for service |
|
|
1,862,744
|
|
|
|
Number of shares issued for service, value |
|
|
$ 1,250,595
|
|
|
|
|
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v3.24.1.1.u2
SCHEDULE OF STOCK OPTIONS (Details) - $ / shares
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options outstanding, Number of options |
543,479
|
603,229
|
Options outstanding, Weighted average remaining life |
2 years 6 months
|
6 years 8 months 12 days
|
Options exercisable, Number of options |
402,705
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options outstanding, Number of options |
25,000
|
|
Options outstanding, Weighted average remaining life |
3 months
|
|
Options exercisable, Number of options |
25,000
|
|
Options outstanding, Exercise price |
$ 5.00
|
|
Options Under 9.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 9.99
|
|
Options outstanding, Number of options |
103,610
|
|
Options outstanding, Weighted average remaining life |
6 years 2 months 12 days
|
|
Options exercisable, Number of options |
69,762
|
|
Options 10.00 - 19.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 10.00
|
|
Options outstanding, Number of options |
174,150
|
|
Options outstanding, Weighted average remaining life |
3 years 4 months 24 days
|
|
Options exercisable, Number of options |
76,216
|
|
Options outstanding, Exercise price |
$ 19.99
|
|
Options 20.00 - 29.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 20.00
|
|
Options outstanding, Number of options |
85,538
|
|
Options outstanding, Weighted average remaining life |
1 month 6 days
|
|
Options exercisable, Number of options |
76,757
|
|
Options outstanding, Exercise price |
$ 29.99
|
|
Options 30.00 - 39.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 30.00
|
|
Options outstanding, Number of options |
32,748
|
|
Options outstanding, Weighted average remaining life |
1 month 6 days
|
|
Options exercisable, Number of options |
32,748
|
|
Options outstanding, Exercise price |
$ 39.99
|
|
Options 40.00 - 49.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 40.00
|
|
Options outstanding, Number of options |
79,842
|
|
Options outstanding, Weighted average remaining life |
7 months 6 days
|
|
Options exercisable, Number of options |
79,631
|
|
Options outstanding, Exercise price |
$ 49.99
|
|
Options 50.00 - 59.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 50.00
|
|
Options outstanding, Number of options |
14,414
|
|
Options outstanding, Weighted average remaining life |
1 month 6 days
|
|
Options exercisable, Number of options |
14,414
|
|
Options outstanding, Exercise price |
$ 59.99
|
|
Options 60.00 - 69.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 60.00
|
|
Options outstanding, Number of options |
33,405
|
|
Options outstanding, Weighted average remaining life |
8 months 12 days
|
|
Options exercisable, Number of options |
33,405
|
|
Options outstanding, Exercise price |
$ 69.99
|
|
Options 70.00 - 79.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 70.00
|
|
Options outstanding, Number of options |
15,772
|
|
Options outstanding, Weighted average remaining life |
9 months 18 days
|
|
Options exercisable, Number of options |
15,772
|
|
Options outstanding, Exercise price |
$ 79.99
|
|
Options Over 79.99 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Options Outstanding, Exercise Price |
$ 79.99
|
|
Options outstanding, Number of options |
4,000
|
|
Options outstanding, Weighted average remaining life |
1 month 6 days
|
|
Options exercisable, Number of options |
4,000
|
|
X |
- DefinitionNumber of options outstanding, including both vested and non-vested options.
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v3.24.1.1.u2
SCHEDULE OF OUTSTANDING WARRANTS (Details) - $ / shares
|
3 Months Ended |
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 7.21
|
$ 7.40
|
Number Outstanding |
2,878,734
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 1.00
|
|
Number Outstanding |
130,500,000
|
|
Expiration date |
June-July 2028
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Number Outstanding |
480,347
|
|
Range One [Member] | ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 5.00
|
|
Number Outstanding |
473,772
|
|
Expiration date |
November 2027
|
|
Range Two [Member] | ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 10.00
|
|
Number Outstanding |
6,575
|
|
Expiration date |
May 2025
|
|
Warrants at 3.364 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 3.364
|
|
Number Outstanding |
130,363
|
|
Expiration date |
July 2029
|
|
Warrants at 3.573 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 3.573
|
|
Number Outstanding |
1,399,386
|
|
Expiration date |
May 2025-November 2028
|
|
Warrants at 4.066 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.066
|
|
Number Outstanding |
25,000
|
|
Expiration date |
November 2032
|
|
Warrants at 4.455 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.455
|
|
Number Outstanding |
113,005
|
|
Expiration date |
June 2028
|
|
Warrants at 4.466 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.466
|
|
Number Outstanding |
48,980
|
|
Expiration date |
November 2028
|
|
Warrants at 4.6626 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.6626
|
|
Number Outstanding |
64,982
|
|
Expiration date |
April 2029
|
|
Warrants at 4.9252 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.9252
|
|
Number Outstanding |
56,307
|
|
Expiration date |
March 2029
|
|
Warrants at 4.929 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 4.929
|
|
Number Outstanding |
76,997
|
|
Expiration date |
March 2029
|
|
Warrants at 5.1358 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 5.1358
|
|
Number Outstanding |
116,045
|
|
Expiration date |
July 2028
|
|
Warrants at 7.181 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 7.181
|
|
Number Outstanding |
95,761
|
|
Expiration date |
July 2028
|
|
Warrants at 7.502 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 7.502
|
|
Number Outstanding |
9,846
|
|
Expiration date |
July 2028
|
|
Warrants at 7.963 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 7.963
|
|
Number Outstanding |
88,324
|
|
Expiration date |
August 2028
|
|
Warrants at 9.000 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 9.000
|
|
Number Outstanding |
21,709
|
|
Expiration date |
June 2027
|
|
Warrants at 9.596 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 9.596
|
|
Number Outstanding |
84,390
|
|
Expiration date |
January 2029
|
|
Warrants at 10.0992 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 10.0992
|
|
Number Outstanding |
19,118
|
|
Expiration date |
August 2028
|
|
Warrants at 10.26 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 10.26
|
|
Number Outstanding |
51,705
|
|
Expiration date |
September 2028
|
|
Warrants at 10.4678 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 10.4678
|
|
Number Outstanding |
84,296
|
|
Expiration date |
September 2028
|
|
Warrants at 11.30 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 11.30
|
|
Number Outstanding |
40,417
|
|
Expiration date |
October 2028
|
|
Warrants at 1328 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 13.28
|
|
Number Outstanding |
96,198
|
|
Expiration date |
November 2028
|
|
Warrants at 14.00 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 14.00
|
|
Number Outstanding |
174,013
|
|
Expiration date |
September 2025
|
|
Warrants at 48.00 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 48.00
|
|
Number Outstanding |
25,000
|
|
Expiration date |
February 2025 to July 2026
|
|
Warrants at 61.60 [Member] |
|
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
|
Exercise price |
$ 61.60
|
|
Number Outstanding |
56,892
|
|
Expiration date |
November 2027
|
|
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v3.24.1.1.u2
SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands |
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Restructuring Cost and Reserve [Line Items] |
|
|
Outstanding shares Exercise price |
$ 7.40
|
|
Weighted-Average Remaining Contractual Term, Outstanding |
3 years 7 months 6 days
|
3 years 8 months 12 days
|
Aggregate Intrinsic Value |
$ 1,717,104
|
|
Issued |
130,363
|
|
Outstanding shares Exercise price Issued |
$ 3.36
|
|
Weighted-Average Remaining Contractual Term, Issued |
5 years 3 months 18 days
|
|
Exercised |
2,878,734
|
|
Outstanding shares Exercise price |
$ 7.21
|
$ 7.40
|
Aggregate Intrinsic Value |
|
$ 1,717,104
|
Warrants Vested and expected to vest, Weighted-Average Exercise Price |
$ 7.21
|
|
Warrants Vested and expected to vest, Weighted-Average Remaining Contractual Term |
3 years 7 months 6 days
|
|
Warrants Vested and expected to vest, Aggregate Intrinsic Value |
|
|
Warrants Exercisable, Weighted-Average Exercise Price |
$ 7.46
|
|
Weighted-Average Remaining Contractual Term |
3 years 4 months 24 days
|
|
Warrants Exercisable, Aggregate Intrinsic Value |
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
Restructuring Cost and Reserve [Line Items] |
|
|
Outstanding shares |
2,748,371
|
|
Warrants Vested and expected to vest, Shares |
2,878,734
|
|
Warrants Exercisable, Shares |
2,683,389
|
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v3.24.1.1.u2
SCHEDULE OF RESTRICTED STOCK ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]
|
3 Months Ended |
Mar. 31, 2024
shares
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Total restricted shares outstanding |
163,250
|
Granted |
500,000
|
Vested and issued |
(1,500)
|
Total restricted shares, forfeited |
(56,750)
|
Total |
605,000
|
Vested restricted shares |
12,500
|
Unvested restricted shares |
592,500
|
Vested restricted shares |
1,500
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
Total restricted shares outstanding |
1,078,679
|
Vested and issued |
(678,679)
|
Total restricted shares, forfeited |
(240,000)
|
Total |
838,679
|
Vested restricted shares |
678,679
|
Unvested restricted shares |
160,000
|
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v3.24.1.1.u2
OPTIONS, RESTRICTED STOCK UNITS AND WARRANTS (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
|
|
Mar. 01, 2024 |
Dec. 27, 2022 |
Sep. 24, 2019 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Jan. 12, 2024 |
Dec. 31, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Description of terms of award under share-based payment arrangement |
|
the exercise price of an Incentive Stock Option should not be less than 110% of fair value of the common stock at the date of the grant
for a 10% or more stockholder and 100% of fair value for a grantee who is not 10% stockholder.
|
the exercise price of an Incentive Stock Option should not be less than 110% of fair market value of the common stock at the date of
the grant for a 10% or more stockholder and 100% of fair market value for a grantee who is not 10% stockholder.
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period |
|
10 years
|
|
|
|
|
|
Exercise price |
|
|
|
$ 0.661
|
|
|
|
Fair value of options vested |
|
|
|
$ 2,682
|
$ 257,187
|
|
|
Unrecognized compensation expense |
|
|
|
$ 178,967
|
|
|
|
Weighted average period |
|
|
|
3 months 21 days
|
|
|
|
Warrants outstanding exercise price |
|
|
|
$ 7.21
|
|
|
$ 7.40
|
Stock price |
|
|
|
$ 0.661
|
|
|
|
Fair value adjustment of warrants |
|
|
|
$ 0
|
0
|
|
|
Unrecognized compensation expense |
|
|
|
0
|
|
|
|
Services, fair value |
|
|
|
1,251,000
|
1,097,000
|
|
|
Expiration period |
|
|
10 years
|
|
|
|
|
Shares remaining |
|
|
2,650,071
|
|
|
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Fair value of options vested |
|
|
|
0
|
0
|
|
|
Unrecognized compensation expense |
|
|
|
$ 0
|
|
|
|
Key Consultant [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Services, shares |
500,000
|
|
|
|
|
|
|
Vesting year |
vesting in substantially equal monthly installments
over one year
|
|
|
|
|
|
|
Services, fair value |
$ 352,550
|
|
|
|
|
|
|
Investor [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Warrants to purchase shares |
|
|
|
130,363
|
|
130,363
|
|
Warrants outstanding exercise price |
|
|
|
$ 3.364
|
|
$ 3.364
|
|
Share-Based Payment Arrangement, Option [Member] | Equity Incentive 2012 Plan [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Number of shares granted |
|
876,595
|
|
|
|
|
|
Restricted stock units to purchase up |
|
|
4,000,000
|
|
|
|
|
Share-Based Payment Arrangement, Option [Member] | 2023 Long-Term Incentive Plan [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Common Stock, Capital Shares Reserved for Future Issuance |
|
|
|
259,968
|
|
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Unrecognized compensation expense |
|
|
|
$ 634,367
|
|
|
|
Share-based payment arrangement, noncash expense |
|
|
|
(80,047)
|
104,704
|
|
|
Restricted Stock Units (RSUs) [Member] | ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Unrecognized compensation expense |
|
|
|
0
|
|
|
|
Share-based payment arrangement, noncash expense |
|
|
|
0
|
$ 14,535
|
|
|
Restricted Stock Units (RSUs) [Member] | Terminated Employees [Member] |
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
Share-based payment arrangement, noncash expense |
|
|
|
$ (80,047)
|
|
|
|
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v3.24.1.1.u2
SCHEDULE OF NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Net loss |
$ (44)
|
$ (161)
|
Average Non-Controlling interest percentage of profit/losses |
30.00%
|
31.00%
|
Net loss attributable to non-controlling interest |
$ (13)
|
$ (50)
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Net loss |
$ (41)
|
$ (161)
|
Average Non-Controlling interest percentage of profit/losses |
32.00%
|
31.00%
|
Net loss attributable to non-controlling interest |
$ (13)
|
$ (50)
|
BioSig AI Sciences, Inc. [Member] |
|
|
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Net loss |
$ (3)
|
|
Average Non-Controlling interest percentage of profit/losses |
|
0.00%
|
Net loss attributable to non-controlling interest |
|
|
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v3.24.1.1.u2
SCHEDULE OF CHANGES IN NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Balance, January 1, 2024 |
$ 26
|
|
Net loss attributable to non-controlling interest |
(13)
|
$ (50)
|
Balance, March 31, 2024 |
13
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Balance, January 1, 2024 |
(158)
|
|
Net loss attributable to non-controlling interest |
(13)
|
(50)
|
Balance, March 31, 2024 |
(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 |
184
|
|
Net loss attributable to non-controlling interest |
|
|
Balance, March 31, 2024 |
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|
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v3.24.1.1.u2
NON-CONTROLLING INTEREST (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
|
Mar. 05, 2024 |
Jul. 31, 2023 |
Jun. 30, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Noncontrolling Interest [Line Items] |
|
|
|
|
|
|
Net proceeds |
$ 5,000,000
|
|
|
$ 1,040,000
|
$ 6,748,000
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
|
|
|
Noncontrolling Interest [Line Items] |
|
|
|
|
|
|
Shares issued |
|
2,205,000
|
2,205,000
|
|
|
|
Net proceeds |
|
$ 1,971,277
|
$ 1,971,277
|
|
|
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
|
|
|
Noncontrolling Interest [Line Items] |
|
|
|
|
|
|
Majority interest |
|
|
|
69.08%
|
|
69.08%
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
|
|
|
Noncontrolling Interest [Line Items] |
|
|
|
|
|
|
Majority interest |
|
|
|
84.48%
|
|
84.48%
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v3.24.1.1.u2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
|
|
|
|
|
|
3 Months Ended |
12 Months Ended |
|
|
Mar. 22, 2024 |
Feb. 22, 2024 |
Dec. 04, 2023 |
Jun. 17, 2023 |
Mar. 15, 2017 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2021 |
Dec. 31, 2023 |
Nov. 20, 2019 |
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Charged operations |
|
|
|
|
|
$ 21,694
|
$ 65,919
|
|
|
|
Aggregate purchase commitments |
|
|
|
|
|
1,759,385
|
|
|
|
|
Compensation expense |
|
|
$ 775,782
|
|
|
|
|
|
|
|
Loss related to litigation settlement |
|
$ 1,440,000
|
|
|
|
|
|
|
|
|
Loss contingency, damages sought, value |
$ 144,000
|
|
|
|
|
|
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Loss contingency, damages sought, value |
$ 50,000
|
|
|
|
|
|
|
|
|
|
Twenty Twenty Seventeen Know How License Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Accounts payable due |
|
|
|
|
|
4
|
|
|
$ 4
|
|
Twenty Twenty Seventeen Know How License Agreement [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Royalty percentage of net sales |
|
|
|
|
1.00%
|
|
|
|
|
|
Twenty Twenty Seventeen 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
|
Payments for royalties |
|
|
|
|
|
|
|
$ 75,000
|
|
|
Upfront consideration |
|
|
|
|
|
|
|
|
|
100,000
|
Viral Clear Patent Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Accounts payable due |
|
|
|
|
|
$ 0
|
|
|
0
|
|
Royalty payments |
|
|
|
|
|
|
|
|
|
$ 700,000
|
Payments for royalties |
|
|
|
|
|
|
|
$ 75,000
|
|
|
Trek Therapeutics [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Royalty percentage of net sales |
|
|
|
|
|
6.00%
|
|
|
|
|
Accounts payable due |
|
|
|
|
|
$ 0
|
|
|
$ 0
|
|
Consideration received percentage |
|
|
|
|
|
10.00%
|
|
|
|
|
Trek Therapeutics [Member] | First Country [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Payments for royalties |
|
|
|
|
|
$ 10,000,000
|
|
|
|
|
Trek Therapeutics [Member] | Second Country [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Payments for royalties |
|
|
|
|
|
5,000,000
|
|
|
|
|
Consulting Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
|
|
|
|
|
|
Accounts payable due |
|
|
|
|
|
$ 90,000
|
$ 90,000
|
|
|
|
Monthly consulting fee |
|
|
|
$ 30,000
|
|
|
|
|
|
|
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v3.24.1.1.u2
SCHEDULE OF SEGMENT REPORTING (Details) - USD ($) $ in Thousands |
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Segment Reporting Information [Line Items] |
|
|
|
Revenues |
$ 14
|
$ 5
|
|
Operating Expenses |
3,451
|
7,391
|
|
Loss from Operations |
(3,437)
|
(7,386)
|
|
Total Assets |
1,589
|
|
$ 1,798
|
Corporate Segment [Member] |
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
Revenues |
14
|
5
|
|
Operating Expenses |
3,407
|
7,230
|
|
Loss from Operations |
(3,391)
|
(7,225)
|
|
Total Assets |
821
|
|
485
|
ViralClear Pharmaceuticals, Inc. [Member] |
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
Revenues |
|
|
|
Operating Expenses |
41
|
161
|
|
Loss from Operations |
(41)
|
(161)
|
|
Total Assets |
(542)
|
|
|
BioSig AI Sciences, Inc. [Member] |
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
Revenues |
|
|
|
Operating Expenses |
3
|
|
|
Loss from Operations |
(3)
|
|
|
Total Assets |
$ 1,310
|
|
$ 1,313
|
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
3 Months Ended |
|
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Mar. 07, 2024 |
Dec. 31, 2023 |
Related Party Transaction [Line Items] |
|
|
|
|
Common stock issued for services |
$ 1,251,000
|
$ 1,097,000
|
|
|
Promissory Note [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Notes payable |
|
|
$ 500,000
|
|
Related Party [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Due to related parties |
$ 20,000
|
|
|
$ 30,000
|
Chief Financial Officer [Member] | Frederick D Hrkac [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Number of shares issued |
500,000
|
|
|
|
Common stock issued for services |
$ 352,550
|
|
|
|
X |
- DefinitionIncluding the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.
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v3.24.1.1.u2
SUBSEQUENT EVENTS (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
|
May 01, 2024 |
Apr. 16, 2024 |
Apr. 01, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Subsequent Event [Line Items] |
|
|
|
|
|
|
Common stock issued for services |
|
|
|
$ 1,251,000
|
$ 1,097,000
|
|
Exercise price of warrants |
|
|
|
$ 7.21
|
|
$ 7.40
|
Cash |
|
|
|
$ 416,000
|
|
$ 190,000
|
Purchase Agreement [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Number of shares issued |
783,406
|
|
|
|
|
|
Shares issued, price per share |
$ 1.4605
|
|
|
|
|
|
Exercise price of warrants |
$ 1.398
|
|
|
|
|
|
Proceeds from issuance or sale of equity |
$ 1,144,164
|
|
|
|
|
|
Cash |
$ 634,999
|
|
|
|
|
|
Purchase Agreement [Member] | Maximum [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Class of warrant or rights granted |
391,703
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Common stock issued for services, shares |
|
|
|
1,862,744
|
|
|
Common stock issued for services |
|
|
|
$ 1,250,595
|
|
|
Related Party [Member] | Purchase Agreement [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Accured interest |
$ 509,165
|
|
|
|
|
|
Subsequent Event [Member] | Consultants [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Common stock issued for services, shares |
|
278,000
|
|
|
|
|
Common stock issued for services |
|
$ 419,780
|
|
|
|
|
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Number of shares issued, granted |
58,333
|
|
|
|
|
|
Number of shares issued |
|
|
41,667
|
|
|
|
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | Employees [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Number of shares issued, granted |
150,000
|
|
200,000
|
|
|
|
Number of shares issued, Vested |
50,000
|
|
|
|
|
|
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | Employees [Member] | Common Stock [Member] |
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
Number of shares issued, granted |
200,000
|
|
|
|
|
|
X |
- DefinitionAmount 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.
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BioSig Technologies (QB) (USOTC:BSGM)
過去 株価チャート
から 9 2024 まで 10 2024
BioSig Technologies (QB) (USOTC:BSGM)
過去 株価チャート
から 10 2023 まで 10 2024