BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

SCHEDULE OF FAIR MARKET VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the fair market value of assets acquired and liabilities assumed as of the date of the valuation and subsequent purchase agreement:

		October 1, 2024
License Agreement for 33% of the value in a single indication (Covid-19)		$	8,190,000
Stock in Bioxytran (14,085,410 Preferred shares)			7,660,000

Assets included in the acquisition, but outside of the scope of valuation:
Patent (WO2022099052A1) including free use of PHGG based compounds for therapeutical use in Covid-19: including, but not limited to Clinical Trials, Manufacturing and Distribution.			—
Patent (WO2023178228A1) including free use of PHGG based compounds for therapeutical use in 60+ viral infections: including, but not limited to Clinical Trials, Manufacturing and Distribution.			—

Bank assets, Debt and Expenses Assumed			(10,282	)
Official valuation		$	15,848,987

As the license agreement only symbolizes 33% of the Covid-19 patent value, it can be argued that the fair value of this patent would be at least $24.57 million, but also that the patent for 60+ viral infections would substantially exceed this value.

		October 25, 2024
Consideration Paid
Common Stock – 3,389,169 shares @ $0.092		$	289,774
Preferred Stock – 28,467,564 shares @ $0.428			12,169,884
Assumed value		$	12,459,658

SCHEDULE OF ACCOUNTING WISE THE TRANSACTION VALUE OF THE ACQUISITION

Accounting wise the transaction value of the acquisition is result in the following transactions:

		October 25, 2024
Issuance Common Stock – 3,389,169 shares @ $0.091 APIC		$	289,774
Issuance Preferred Stock – 28,467,564 shares @ $0.427 APIC			12,169,884

Bank			(396	)
Expenses			(1,828	)
Assumed Loan to Affiliate			12,506

Subsidiary integration (APIC)		$	(12,469,940	)