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