Summary of Significant Accounting Policies (Tables)

1 Months Ended

Jan. 31, 2015

Summary of Significant Accounting Policies

Property and equipment

Description	Estimated Useful Life
Furniture	5 and 7
Laboratory and manufacturing equipment	5
Computer & network equipment	3
Software	3

Schedule of identifiable intangible assets

        Identifiable intangible assets were as follows (in thousands):

	As of January 31, 2015
	Estimated Useful Life	Gross Value		Accumulated Amortization			Net Value
Intangible assets	5 years	$	150	$	(1	)	$	149

Schedule of estimated aggregate future amortization expense in future years

As of January 31, 2015, the estimated aggregate future amortization expense in future years is as follows (in thousands):

Years ending January 31:
2016	$	30
2017		30
2018		30
2019		30
2020		29
Total	$	149

Reconciliation of numerator and denominator

	Month ended January 31,						Year ended December 31,
	2015			2014			2014			2013
				(Unaudited)
Numerator:
Net loss available to BioPharmX common stockholders (in thousands)	$	(1,237	)	$	(364	)	$	(8,129	)	$	(1,588	)
Denominator:
Weighted-avarage shares of common stock outstanding used in the calculation of basic net income per share attributable to BioPharmX common stockholders		11,408,000			7,750,000			10,217,000			7,119,000
Effect of dilutive securities:
Stock options and equivalents		—			—			—			—
Convertible redeemable preferred stock		—			—			—			—
Weighted-avarage shares of common stock outstanding used in the calculation of diluted net income per share attributable to BioPharmX common stockholders		11,408,000			7,750,000			10,217,000			7,119,000

Schedule of outstanding shares of common stock equivalents excluded from the computation of diluted net loss per share

	Month ended January 31,				Year ended December 31,
	2015		2014		2014		2013
			(Unaudited)
Convertible redeemable preferred stock		4,207,987		—		4,207,987		—
Stock options and awards to purchase common stock		2,882,585		2,606,000		2,802,690		2,606,000
Common stock warrants		2,702,543		—		2,702,543		—