BUSINESS ACQUISITION AND RERVERSE RECAPITALIZATION (Tables)

12 Months Ended

Dec. 31, 2025

BUSINESS ACQUISITION AND RERVERSE RECAPITALIZATION

Schedule of ordinary shares issued immediately following business combination


		Number of
		shares
Baird Medical Investment Holdings Limited’s ordinary shares outstanding at December 31, 2023		29,411,765
Baird Medical Investment Holdings Limited’s ordinary shares outstanding prior to the Reverse Recapitalization		29,411,765

Conversion of original Baird Medical Investment Holdings Limited Shareholders ordinary shares		20,588,236
Conversion of SPAC Sponsor ordinary shares		4,400,000
Conversion of Working capital loan ordinary shares		278,406
Conversion of Public Shareholders ordinary shares		288,454
Total number of ordinary shares as of closing of the Reverse Recapitalization		25,555,096
Total number of Series A convertible preferred shares as of closing of PIPE transactions		290,000

Schedule of supplemental cash flow information relating to reverse recapitalization and PIPE financing


		For the year
		ended
		December 31,
		2024
Cash held by ExcelFin and cash related to ExcelFin trust account		$	9,238,626
Less redemptions			(6,043,240)
Cash related to trust account, net of redemptions			3,195,386
Less cash paid associated with transaction costs allocated to Reverse Recapitalization			(3,116,936)
Less cash paid on behalf of the Company for professional expenses			(78,450)
Proceeds from PIPE financing – Grand Fortune Capital, LLC			2,900,000
Less cash payment associated with transaction costs allocated to PIPE			(2,900,000)
Net contributions from Reverse Recapitalization and PIPE financing		$	—