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

REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details 1)

v3.26.1
REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details 1) - USD ($)
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
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
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) (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   31,324 (279,511) 0
Total other income (expenses)     1,322,879 (89,597)
Net loss before provision for income taxes     (3,508,763) (5,212,102)
Income taxes     0 0
Net loss   (3,037,545) (3,508,763) (5,212,102)
Net loss attributable to the non-controlling interest     (68,617) (105,978)
NET LOSS ATTRIBUTIBLE 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
As Revised [Member]        
Revenues, net $ 213,910 527,047    
Operating expenses:        
Cost of implants and other costs 0 0    
Research and development 1,004,661 1,463,440    
Selling, general and administrative 902,594 3,011,998    
Depreciation and amortization 71,987 168,807    
Total operating expenses 1,979,242 4,644,245    
Loss from operations (1,765,332) (4,117,198)    
Other income (expenses):        
Interest expense - related parties 167,520 492,019    
Interest expense, net (60,495) (184,664)    
Loss on settlement of debt 0 (187,514)    
Grant income 1,305,349 1,873,598    
Change in fair value of upfront purchase price liability (1,785) (6,679)    
Change in fair value of royalty liability (180,257) (148,933)    
Other miscellaneous income 58,708 223,037    
Total other income (expenses) 954,000 1,076,826    
Net loss before provision for income taxes (811,332) (3,040,372)    
Income taxes 0 0    
Net loss (811,332) (3,040,372)    
Net loss attributable to the non-controlling interest (35,759) 118,456    
NET LOSS ATTRIBUTIBLE TO BIOCORRX, INC. $ (847,091) $ (2,921,916)    
Net loss per common share, basic and diluted $ (0.05) $ (0.17)    
Weighted average number of common shares outstanding, basic and diluted 18,559,428 16,901,306    
Revision [Member]        
Revenues, net $ (421,314) $ (421,315)    
Operating expenses:        
Cost of implants and other costs (358,812) (358,813)    
Research and development 1 1    
Selling, general and administrative 242,759 242,762    
Depreciation and amortization 1 0    
Total operating expenses (601,569) (601,574)    
Loss from operations 180,255 180,259    
Other income (expenses):        
Interest expense - related parties (27,995) (27,994)    
Interest expense, net (30,823) (30,823)    
Loss on settlement of debt 0 0    
Grant income 438,219 438,219    
Change in fair value of upfront purchase price liability 0 0    
Change in fair value of royalty liability (180,257) (180,257)    
Other miscellaneous income (438,219) (438,219)    
Total other income (expenses) (183,085) (183,086)    
Net loss before provision for income taxes (2,830) (2,827)    
Income taxes 0 0    
Net loss (2,830) (2,827)    
Net loss attributable to the non-controlling interest 1,073,612 1,073,612    
NET LOSS ATTRIBUTIBLE TO BIOCORRX, INC. $ 1,070,782 $ 1,070,785    
Net loss per common share, basic and diluted $ 0.06 $ 0.07    
Weighted average number of common shares outstanding, basic and diluted 396,645 0    
As Reported [Member]        
Revenues, net $ 635,224 $ 948,362    
Operating expenses:        
Cost of implants and other costs 358,812 358,813    
Research and development 1,004,660 1,463,439    
Selling, general and administrative 1,145,353 3,254,760    
Depreciation and amortization 71,986 168,807    
Total operating expenses 2,580,811 5,245,819    
Loss from operations (1,945,587) (4,297,457)    
Other income (expenses):        
Interest expense - related parties 195,515 520,013    
Interest expense, net (29,672) (153,841)    
Loss on settlement of debt 0 (187,514)    
Grant income 867,130 1,435,379    
Change in fair value of upfront purchase price liability (1,785) (6,679)    
Change in fair value of royalty liability 0 31,324    
Other miscellaneous income 496,927 661,256    
Total other income (expenses) 1,137,085 1,259,912    
Net loss before provision for income taxes (808,502) (3,037,545)    
Income taxes 0 0    
Net loss (808,502) (3,037,545)    
Net loss attributable to the non-controlling interest (1,109,371) (955,156)    
NET LOSS ATTRIBUTIBLE TO BIOCORRX, INC. $ (1,917,873) $ (3,992,701)    
Net loss per common share, basic and diluted $ (0.11) $ (0.24)    
Weighted average number of common shares outstanding, basic and diluted 18,162,783 16,901,306