v3.26.1
NON-CONTROLLING INTEREST
12 Months Ended
Dec. 31, 2025
Noncontrolling Interest [Abstract]  
NON-CONTROLLING INTEREST

NOTE 9 – NON-CONTROLLING INTEREST

 

As of December 31, 2025 and 2024, the Company had a majority interest in ViralClear of 69.74% and 69.08%, respectively. As of December 31, 2025 and 2024, the Company had a majority interest in of BioSig AI of 84.5% for both years.

 

A reconciliation of ViralClear Pharmaceuticals, Inc. and BioSig AI Sciences, Inc. non-controlling loss attributable to the Company:

 

Net loss attributable to the non-controlling interest for the year ended December 31, 2025 (000’s):

 

   ViralClear   BioSig AI      
   Pharmaceuticals, Inc.   Sciences, Inc.   Total  
   (000’s)   (000’s)   (000’s)  
Net income  $-   $95   $ 95  
Average Non-Controlling interest percentage of losses   30%   16%    16 %
Net income attributable to non-controlling interest  $-   $15   $ 15  

 

Net loss attributable to the non-controlling interest for the year ended December 31, 2024 (000’s):

 

   ViralClear   BioSig AI      
   Pharmaceuticals, Inc.   Sciences, Inc.   Total  
   (000’s)   (000’s)   (000’s)  
Net income (loss)  $(41)  $24   $ (17)  
Average Non-Controlling interest percentage of profit/losses   32%   16%    52 %
Net income (loss) attributable to non-controlling interest  $(13)  $4   $ (9)  

 

 

The following table summarizes the changes in non-controlling interest for the year ended December 31, 2025 (000’s):

 

   ViralClear   BioSig AI      
   Pharmaceuticals, Inc.   Sciences, Inc.   Total  
   (000’s)   (000’s)   (000’s)  
Balance, January 1, 2025  $(171)  $188   $ 17  
Net income attributable to non-controlling interest   -    15     15  
Balance, December 31, 2025  $(171)  $203   $ 32  

 

The following table summarizes the changes in non-controlling interest for the year ended December 31, 2024 (000’s):

 

   ViralClear   BioSig AI      
   Pharmaceuticals, Inc.   Sciences, Inc.   Total  
   (000’s)   (000’s)   (000’s)  
Balance, January 1, 2024  $(158)  $184   $ 26  
Net income (loss) attributable to non-controlling interest   (13)   4     (9)  
Balance, December 31, 2024  $(171)  $188   $ 17