v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF NUMERATOR AND DENOMINATOR OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

The following is a reconciliation of the numerator and denominator of basic and diluted net income (loss) per share for the three months ended March 31, 2026 and 2025:

  

   2026   2025 
  

Three Months Ended March 31,

 
   2026   2025 
Numerator:          
Net income (loss) from continuing operations  $397,687   $(620,566)
Net income (loss) from discontinued operations   60,916    (2,906,817)
Less: Net loss attributable to noncontrolling interests from continuing operations   (354)   (206)
Net income (loss) attributable to Sanara MedTech shareholders  $458,957   $(3,527,177)
           
Denominator:          
Weighted average shares, basic   8,706,678    8,570,104 
Dilutive effect of stock options   10,218    - 
Dilutive effect of unvested shares   268,970    - 
Weighted average shares, diluted   8,985,866    8,570,104 
           
Net income (loss) per share, basic:          
Continuing operations  $0.04   $(0.07)
Discontinued operations   0.01    (0.34)
Net income (loss) per share of common stock, basic  $0.05   $(0.41)
           
Net income (loss) per share, diluted:          
Continuing operations  $0.04   $(0.07)
Discontinued operations   0.01    (0.34)
Net income (loss) per share of common stock, diluted  $0.05   $(0.41)
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

The following table summarizes the shares of common stock that were potentially issuable but were excluded from the computation of diluted net loss per share of common stock for the periods presented, as such shares would have had an anti-dilutive effect:

 

   March 31, 
   2025 
Stock options (1)   31,013 
Unvested restricted stock   290,493 

 

(1)Shares underlying stock options assumed pursuant to the merger agreement with Precision Healing, Inc. (“Precision Healing”) in April 2022 (See Note 3).
SCHEDULE OF REVENUE FROM PRODUCT SALES AND ROYALTIES

Revenue streams from product sales are summarized below for the periods presented:

 

         
  

Three Months Ended March 31,

 
   2026   2025 
Soft tissue repair products  $24,942,945   $20,532,440 
Bone fusion products   2,855,589    2,901,656 
Total Net Revenue  $27,798,534   $23,434,096 
SCHEDULE OF PROPERTY AND EQUIPMENT

 

  

Useful

Life

  March 31,
2026		   December 31,
2025		 
Furniture and fixtures  5-10 years  $377,011   $377,011 
Office equipment  3-7 years   285,208    270,621 
Leasehold improvements  2-5 years   259,958    231,022 
Computers  3-5 years   251,180    251,180 
Property and equipment, gross      1,173,357    1,129,834 
Less accumulated depreciation      (714,477)   (672,872)
              
Property and equipment, net     $458,880   $456,962 
SCHEDULE OF CHANGES IN FAIR VALUE FOR CONTINGENT EARNOUT CONSIDERATION

 

   Amount 
Balance at December 31, 2025  $235,001 
Revaluation of earnout liabilities   (235,001)
Balance at March 31, 2026  $-