On July 28, 2016, the Company formed BioCorRx Pharmaceuticals, Inc., a Nevada Corporation, for the purpose of developing certain business lines. In connection with the formation, the, the newly formed sub issued 24.2% ownership to current or former officers of the Company with the Company retaining 75.8%. From inception through December 31, 2017, there were no significant transactions. There were certain licensing rights with a carrying value of $250,000 and no significant liabilities in BioCorRx Pharmaceuticals, Inc. In 2018, BioCorRx Pharmaceuticals, Inc. began operations.

A reconciliation of the BioCorRx Pharmaceuticals, Inc. non-controlling loss attributable to the Company:

Net loss attributable to the non-controlling interest for the three months ended September 30, 2019:

Net loss attributable to the non-controlling interest for the nine months ended September 30, 2019:

The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2019:

Net loss attributable to the non-controlling interest for the three months ended September 30, 2018:

Net loss attributable to the non-controlling interest for the nine months ended September 30, 2018:

The following table summarizes the changes in non-controlling interest for the nine months ended September 30, 2018: