RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accounting Changes and Error Corrections [Abstract]

SCHEDULE OF IMPACT OF RESTATEMENT

Balance Sheet	As of December 31, 2023
	As Previously Reported			Restatement Adjustment			As Restated
Assets
Adjustments					1744			1744
Total assets	$	137,638		$	1,744		$	139,382
Liabilities
Adjustments					(5,262	)		(5,262	)
Total liabilities		3,249,500			(5,262	)		3,244,238
Stockholders’ equity
Preferred stock, $0.001 par value		—			—			—
Adjustments					(1,000	)		(1,000	)
Common stock, $0.001 par value		145,642			(1,000	)		144,642
Adjustments					(209,731	)		(209,731	)
Additional paid-in capital		12,920,984			209,731			13,130,715
Non-controlling interest		(680,886	)		—			(680,886	)
Accumulated deficit		(15,497,602	)		(201,725	)		(15,699,327	)
Total stockholders’ equity		(3,111,862	)		7,006			(3,104,856	)
Total liabilities and stockholders’ equity	$	137,638		$	1,744		$	139,382

Statement of Operations	As of September 30, 2023
	As Previously Reported			Restatement Adjustment			As Restated
Adjustment from Operations					3,460			3,460
Loss from operations	$	(2,793,386	)	$	3,460		$	(2,789,927	)
Loss of issuance					(212,458	)		(212,458	)
Total other (expense) income		(508,541	)		(212,458	)		(720,999	)
Net loss	$	(3,301,927	)	$	(208,999	)	$	(3,510,926	)
Net loss attributable to the non-controlling interest		68,435			—			68,435
NET LOSS ATTRIBUTABLE TO BIOXYTRAN		(3,233,492	)		(208,999	)		(3,442,491	)
Loss per Common share, basic and diluted		(0.02	)		(0.01	)		(0.03	)
Weighted average number of Common shares out-standing, basic and diluted		129,441,332			—			129,441,332

Statement of Cash Flows	As of September 30, 2023
	As Previously Reported			Restatement Adjustment			As Restated
Net loss	$	(3,301,927	)	$	(208,999	)	$	(3,510,926	)
Adjustments					(3,460	)		(3,460	)
Adjustment to reconcile net loss to net cash used in operating activities		—			(212,458	)		(212,458	)
Net cash used in operating activities		(682,749	)		—			(682,749	)
Net cash used in investing activities		(37,740	)		—			(37,740	)
Net cash provided by financing activities		505,361			—			505,361
Net change in cash	$	(215,128	)	$	—		$	(215,128	)

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