RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Changes and Error Corrections [Abstract]

SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS

Balance Sheet	As of December 31, 2023									As of December 31, 2022
	As Previously Reported			Restatement Adjustment			As Restated			As Previously Reported			Restatement/ Adjustment			As Restated
Assets
Adjustment to Intangibles	$	—		$	1,744		$	1,744		$	—		$	—		$	—
Total assets		137,638			1,744			139,382			370,936			—			370,936
Liabilities
Adjustments to accounts payable					(6,369	)		(6,369	)					4,429			4,429
Adjustments to unissued shares					11,631			11,631
Total liabilities		3,249,500			(5,262	)		3,244,238			3,663,482			4,429			3,667,911
Stockholders’ equity
Preferred stock, $0.001 par value		—			—			—			—			—			—
Adjustment to Common Stock					(1,000	)		(1,000	)					94			94
Common stock, $0.001 par value		145,642			(1,000	)		144,642			123,252			94			123,346
Adjustment to APIC					164,731			164,731						4,679			4,679
Additional paid-in capital		12,920,984			164,731			13,085,715			8,392,430			4,679			8,397,109
Non-controlling interest		(680,886	)		—			(680,886	)		(590,628	)		—			(590,628	)
Accumulated deficit		(15,497,602	)		(201,725	)		(15,699,327	)		(11,217,600	)		(9,202	)		(11,226,802	)
Total stockholders’ equity		(3,111,862	)		7,006			(3,104,856	)		(3,292,546	)		(4,429	)		(3,296,975	)
Total liabilities and stockholders’ equity	$	137,638		$	1,744		$	139,382		$	370,936		$	—		$	370,936

Statement of Operations	As of December 31, 2023									As of December 31, 2022
	As Previously Reported			Restatement Adjustment			As Restated			As Previously Reported			Restatement/ Adjustment			As Restated
Adjustment to R&D														(300,000	)		(300,000	)
Adjustment to GNA					19,935			19,935						(9,202	)		(9,202	)
Loss from operations		(3,820,147	)		19,935			(3,800,212	)		(2,134,112	)		(309,202	)		(2,436,541	)
Adjustment to other income		—			—			—			—			300,000			300,000
Loss of issuance		—			(212,458	)		(212,458	)		—			—			—
Total other income (expense)		(550,113	)		(212,458	)		(762,571	)		(523,192	)		300,000			(229,965	)
Net loss	$	(4,370,260	)	$	(192,523	)	$	(4,562,783	)	$	(2,657,304	)	$	(9,202	)	$	(2,666,506	)
Net loss attributable to the non-controlling interest		90,258			—			90,258			193,372			—			193,372
NET LOSS ATTRIBUTABLE TO BIOXYTRAN		(4,280,002	)		(192,523	)		(4,472,525	)		(2,463,932	)		(9,202	)		(2,473,134	)
Loss per Common share, basic and diluted		(0.03	)		—			(0.03	)		(0.02	)		—			(0.02	)
Adjustment of average number of Common shares out-standing					(251,473	)		(251,473	)					(2,427,075	)		(2,427,075	)
Weighted average number of Common shares out-standing, basic and diluted		134,224,825			(251,473	)		133,973,352			115,139,380			(2,427,075	)		112,712,305

Statement of Cash Flows	As of December 31, 2023									As of December 31, 2022
	As Previously Reported			Restatement Adjustment			As Restated			As Previously Reported			Restatement/ Adjustment			As Restated
Net loss	$	(4,370,260	)	$	(192,523	)	$	(4,562,783	)	$	(2,657,304	)	$	(9,202	)	$	(2,666,506	)
Adjustment to reconcile net loss to net cash used in operating activities		—			192,523			192,523			—			7,202			7,202
Net cash used in operating activities		(775,375	)		—			(775,375	)		(1,805,670	)		2,000			(1,803,670	)
Net cash used in investing activities		(44,301	)		—			(44,301	)		(32,247	)		—			(32,247	)
Adjustment in cash investment														(2,000	)		(2,000	)
Net cash provided by financing activities		550,361			—			550,361			2,060,960			(2,000	)		2,058,960
Net change in cash	$	(269,315	)	$	—		$	(269,315	)	$	223,043		$	—		$	223,043