Annual report [Section 13 and 15(d), not S-K Item 405]

CONSOLIDATED BALANCE SHEETS

v3.26.1
CONSOLIDATED BALANCE SHEETS - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash $ 139,360 $ 88,033
Accounts receivable, net 253,459 0
Grant receivable 52,026 0
Inventory 143,425 0
Prepaid expenses 226,198 29,963
Total current assets 814,468 117,996
Property and equipment, net 4,062 18,977
Right to use assets 159,128 199,184
Other assets:    
Intangible assets, net 564,460 7,848
Goodwill 563,158 0
Deposits, long term 41,936 41,936
Total other assets 1,169,554 49,784
Total assets 2,147,212 385,941
Current liabilities:    
Accounts payable and accrued expenses, including related party payables of $1,271,685 and $1,349,465, respectively 6,362,728 5,574,831
Deferred revenue, grant 0 56,590
Lease liability, short term 43,382 40,057
Notes payable, net of debt discount of $0 and $41,452, respectively 1,222,730 1,343,278
Notes payable, related parties, net of debt discount of $0 677,359 1,192,859
Total current liabilities 8,306,199 8,207,615
Long term liabilities:    
Economic Injury Disaster loan, long term 69,537 71,029
Royalty obligation, net of discount of $3,941,262 and $4,418,698, related parties 4,780,838 4,303,402
Upfront purchase price liability 42,503 0
Royalty liability 359,378 0
Lease liability, long term 115,745 159,127
Total liabilities 13,674,200 12,741,173
Deficit:    
Common stock, $0.001 par value; 750,000,000 shares authorized, 24,489,311 and 13,299,349 shares issued and outstanding as of December 31, 2025 and 2024, respectively 24,489 13,299
Common stock subscribed 100,000 100,000
Additional paid in capital 75,279,624 70,953,807
Accumulated deficit (86,649,288) (83,209,142)
Total deficit attributable to BioCorRx, Inc. (11,223,559) (12,120,420)
Non-controlling interest (303,429) (234,812)
Total deficit (11,526,988) (12,355,232)
Total liabilities and deficit 2,147,212 385,941
Series A Convertible Preferred Stock [Member]    
Deficit:    
Preferred stock, value 16,000 16,000
Series B Convertible Preferred Stock [Member]    
Deficit:    
Preferred stock, value $ 5,616 $ 5,616