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

CONSOLIDATED STATEMENTS OF OPERATIONS

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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
CONSOLIDATED STATEMENTS OF OPERATIONS    
Revenues, net $ 797,244 $ 7,665
Operating expenses:    
Cost of implants and other costs 21,802 1,667
Research and development 1,768,955 1,482,877
Selling, general and administrative 3,794,126 3,612,481
Depreciation and amortization 44,003 33,145
Total operating expenses 5,628,886 5,130,170
Loss from operations (4,831,642) (5,122,505)
Other income (expenses):    
Interest expense - related parties (637,705) (750,773)
Interest expense, net (223,850) (776,780)
Loss on settlement of debt (187,514) (164,602)
Grant income 2,435,848 1,473,276
Change in fair value of upfront purchase price liability (7,426) 0
Change in fair value of royalty liability (279,511) 0
Other miscellaneous income 223,037 129,282
Total other (expenses) income, net 1,322,879 (89,597)
Loss before provision for income taxes (3,508,763) (5,212,102)
Income taxes 0 0
Net loss (3,508,763) (5,212,102)
Non-controlling interest 68,617 105,978
Net loss attributable to BioCorRx Inc. $ (3,440,146) $ (5,106,124)
Net loss per common share, basic and diluted $ (0.19) $ (0.49)
Weighted average number of common shares outstanding, basic and diluted 18,485,888 10,464,373