Quarterly report [Sections 13 or 15(d)]

REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables)

REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables)

6 Months Ended

Jun. 30, 2026

REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables)

Schedule of condensed consolidated balance sheet

	As Reported			Revision			As Revised
ASSETS
Current assets:
Cash	$	211,911		$	-		$	211,911
Accounts receivable, net		330,348			(151,200	)		179,148
Grant receivable		121,720			-			121,720
Inventory		143,425			-			143,425
Prepaid expenses		212,810			-			212,810
Total current assets		1,020,214			(151,200	)		869,014

Property and equipment, net		1,452			-			1,452

Right to use assets		148,604			-			148,604

Other assets:
Intangible assets, net		549,501			-			549,501
Goodwill		563,158			-			563,158
Deposits, long term		41,936			-			41,936
Total other assets		1,154,595			-			1,154,595

Total assets	$	2,324,865			(151,200	)	$	2,173,665

LIABILITIES AND DEFICIT
Current liabilities:
Accounts payable and accrued expenses	$	6,585,014			-		$	6,585,014
Lease liability, short term		44,255			-			44,255
Notes payable, net of debt discount		1,239,434			-			1,239,434
Notes payable, related parties, net of debt discount		658,263			-			658,263
Total current liabilities		8,526,966			-			8,526,966

Long term liabilities:
Economic Injury Disaster loan, long term		69,155			-			69,155
Royalty liability		351,492			-			351,492
Royalty obligation, net of discount		4,896,172			-			4,896,172
Lease liability, long term		104,349			-			104,349

Total liabilities		13,948,134			-			13,948,134

Commitments and contingencies

Deficit:
Preferred stock, no par value, 600,000 authorized
Series A convertible preferred stock, no par value; 80,000 designated; 80,000 shares issued and outstanding as of March 31, 2026		16,000			-			16,000
Series B convertible preferred stock, no par value; 160,000 designated; 160,000 shares issued and outstanding as of March 31, 2026		5,616			-			5,616
Common stock, $0.001 par value; 750,000,000 shares authorized, 28,906,559 shares issued and outstanding as of March 31, 2026		28,906			-			28,906
Common stock subscribed		100,000			-			100,000
Additional paid in capital		75,879,983			-			75,879,983
Accumulated deficit		(87,480,515	)		(114,609	)		(87,595,124	)
Total deficit attributable to BioCorRx Inc.		(11,450,010	)		(114,609	)		(11,564,619	)
Non-controlling interest		(173,259	)		(36,591	)		(209,850	)
Total deficit		(11,623,269	)		(151,200	)		(11,774,469	)

Total liabilities and deficit	$	2,324,865			(151,200	)	$	2,173,665

Schedule of condensed consolidated statment of operations

	As Reported			Revision			As Revised
Revenues, net	$	214,539		$	(135,471	)	$	79,068

Operating expenses:
Cost of goods sold		25,184			-			25,184
Research and development		352,333			-			352,333
Selling, general and administrative		775,453			15,729			791,182
Impairment of intellectual property		6,374			-			6,374
Depreciation and amortization		11,195			-			11,195
Total operating expenses		1,170,539			15,729			1,186,268

Loss from operations		(956,000	)		(151,200	)		(1,107,200	)

Other income (expenses):
Interest expense - related parties		(135,448	)		-			(135,448	)
Interest expense, net		(31,041	)		-			(31,041	)
Loss on settlement of debt		(100,000	)		-			(100,000	)
Grant income		362,597			-			362,597
Total other income		96,108			-			96,108

Loss before provision for income taxes		(859,892	)		(151,200	)		(1,011,092	)

Income taxes		-			-			-

Net loss		(859,892	)		(151,200	)		(1,011,092	)

Non-controlling interest		28,665			36,591			65,256

Net loss attributable to BioCorRx Inc.	$	(831,227	)	$	(114,609	)	$	(945,836	)

Net loss per common share, basic and diluted	$	(0.03	)	$	(0.01	)	$	(0.04	)

Weighted average number of common shares outstanding, basic and diluted		25,599,642			-			25,599,642

Schedule of condensed consolidated statment of deficit

As Reported

	Series A				Series B
	Convertible				Convertible								Common		Additional						Non-
	Preferred stock				Preferred stock				Common stock				stock		Paid in			Accumulated			Controlling
	Shares		Amount		Shares		Amount		Shares		Amount		Subscribed		Capital			Deficit			Interest			Total
Balance, December 31, 2025		80,000	$	16,000		160,000	$	5,616		24,489,311	$	24,489	$	100,000	$	75,279,624		$	(86,649,288	)	$	(303,429	)	$	(11,526,988	)
Common stock issued for services rendered		-		-		-		-		289,171		289		-		108,086			-			-			108,375
Common stock issued in connection with subscription agreement		-		-		-		-		1,470,588		1,471		-		498,529			-			-			500,000
Common stock issued in connection with conversion of promissory notes		-		-		-		-		294,118		294		-		99,706			-			-			100,000
Common stock issued in connection with acquisition of non-controlling interest		-		-		-		-		2,263,371		2,263		-		(161,098	)		-			158,835			-
Common stock issued in connection with issuance of promissory notes		-		-		-		-		100,000		100		-		39,900			-			-			40,000
Imputed interest for related party advances		-		-		-		-		-		-		-		15,236			-			-			15,236
Net loss		-		-		-		-		-		-		-		-			(831,227	)		(28,665	)		(859,892	)
Balance, March 31, 2026 (unaudited)		80,000	$	16,000		160,000	$	5,616		28,906,559	$	28,906	$	100,000	$	75,879,983		$	87,480,515	)	$	(173,259	)	$	(11,623,269	)

As Revised

	Series A				Series B
	Convertible				Convertible								Common		Additional						Non-
	Preferred stock				Preferred stock				Common stock				stock		Paid in			Accumulated			Controlling
	Shares		Amount		Shares		Amount		Shares		Amount		Subscribed		Capital			Deficit			Interest			Total
Balance, December 31, 2025		80,000	$	16,000		160,000	$	5,616		24,489,311	$	24,489	$	100,000	$	75,279,624		$	(86,649,288	)	$	(303,429	)	$	(11,526,988	)
Common stock issued for services rendered		-		-		-		-		289,171		289		-		108,086			-			-			108,375
Common stock issued in connection with subscription agreement		-		-		-		-		1,470,588		1,471		-		498,529			-			-			500,000
Common stock issued in connection with conversion of promissory notes		-		-		-		-		294,118		294		-		99,706			-			-			100,000
Common stock issued in connection with acquisition of non-controlling interest		-		-		-		-		2,263,371		2,263		-		(161,098	)		-			158,835			-
Common stock issued in connection with issuance of promissory notes		-		-		-		-		100,000		100		-		39,900			-			-			40,000
Imputed interest for related party advances		-		-		-		-		-		-		-		15,236			-			-			15,236
Net loss		-		-		-		-		-		-		-		-			(945,836	)		(65,256	)		(1,011,092	)
Balance, March 31, 2026 (unaudited)		80,000	$	16,000		160,000	$	5,616		28,906,559	$	28,906	$	100,000	$	75,879,983		$	(87,595,124	)	$	(209,850	)	$	(11,774,469	)

Schedule of condensed consolidated statment of cash flows

	As Reported			Revision			As Revised
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(859,892	)	$	(151,200	)	$	(1,011,092	)
Adjustments to reconcile net loss to cash flows used in operating activities:
Depreciation and amortization		11,195			-			11,195
Amortization of discount on royalty obligation		115,334			-			115,334
Impairment of intellectual property		6,374			-			6,374
Amortization of right-of-use asset		10,524			-			10,524
Loss on settlement of debt		100,000			-			100,000
Stock based compensation		108,375			-			108,375
Imputed interest for related party advances		15,236			-			15,236
Changes in operating assets and liabilities:
Accounts receivable		(76,889	)		151,200			74,311
Grant receivable		(69,694	)		-			(69,694	)
Prepaid expenses		13,388			-			13,388
Accounts payable and accrued expenses		253,990			-			253,990
Royalty liability		(7,886	)					(7,886	)
Upfront purchase price liability		(42,503	)		-			(42,503	)
Lease liability		(10,523	)		-			(10,523	)
Net cash used in operating activities		(432,971	)		-			(432,971	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from common stock subscription and royalty agreement		500,000			-			500,000
Payment to Economic Injury Disaster loan		(382	)		-			(382	)
Payment of notes payable – related party		5,000	)		-			(5,000	)
Payment of notes payable		(75,000	)		-			(75,000	)
Proceeds from notes payable – related party		85,904			-			85,904
Net cash provided by financing activities		505,522			-			505,522

Net increase in cash		72,551			-			72,551
Cash, beginning of period		139,360			-			139,360

Cash, end of period	$	211,911		$	-		$	211,911

Supplemental disclosures of cash flow information:
Interest paid	$	707		$	-		$	707
Taxes paid	$	-		$	-		$	-
Common stock issued in connection with conversion of related party promissory note	$	100,000		$	-		$	100,000
Common stock issued in connection with issuance of promissory notes	$	40,000		$	-		$	40,000