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    <dei:AmendmentDescription contextRef="From2025-06-01to2026-05-31" id="Fact000046">This
Amendment No. 1 on Form 10-K/A (this &#x201c;Amendment No. 1&#x201d;) amends the Annual Report on Form 10-K for the fiscal year ended May
31, 2026 (the &#x201c;2026 Annual Report&#x201d;), originally filed by Biomerica, Inc. with the Securities and Exchange Commission (the
&#x201c;SEC&#x201d;) on August 31, 2026. References throughout this Amendment No. 1 to &#x201c;Biomerica, Inc.&#x201d;, &#x201c;Biomerica&#x201d;,
&#x201c;we&#x201d;, &#x201c;us&#x201d;, &#x201c;our&#x201d;, or the &#x201c;Company&#x201d; refer to Biomerica, Inc. and its subsidiaries, taken
as a whole, unless the context otherwise indicates.&#160;We
are filing this Amendment No. 1 pursuant to General Instruction G(3) of Form 10-K, as we do not intend to file a definitive proxy statement
for our 2026 Annual Meeting of stockholders (the &#x201c;Annual Meeting&#x201d;) within 120 days of the end of our fiscal year ended May
31, 2026. Accordingly, this Amendment No. 1 is being filed solely to:

&#160;



    &#160;
    &#x25cf;
    amend and restate Part
    III, Items 10 (Directors, Executive Officers and Corporate Governance), 11 (Executive Compensation), 12 (Security Ownership of Certain
    Beneficial Owners and Management Related Stockholder Matters), 13 (Certain Relationships and Related Transactions, and Director Independence)
    and 14 (Principal Accountant Fees and Services) of our 2026 Annual Report, in their entirety as set forth herein; and

    &#160;
    &#160;
    &#160;

    &#160;
    &#x25cf;
    file new certifications
    of our principal executive officer and principal financial officer as exhibits to this Amendment No. 1 under Item 15 of Part IV hereof
    pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934, as amended (the &#x201c;Exchange Act&#x201d;).

&#160;

Because
no financial statements are included in this Amendment No. 1, and this Amendment No. 1 does not contain or amend any disclosure with
respect to Items 307 or 308 of Regulation S-K, paragraphs 3, 4 and 5 of the certifications have been omitted. Additionally, new certifications under
Section 906 of the Sarbanes-Oxley Act of 2002 are not being furnished with this Amendment No. 1.

&#160;

Except
as set forth above, no other Items of our 2026 Annual Report have been amended or revised in this Amendment No. 1, and all such other
Items shall be as set forth in such 2026 Annual Report. Accordingly, this Amendment No. 1 should be read in conjunction with the 2026
Annual Report and our other filings with the SEC. Certain capitalized terms used and not otherwise defined in this Amendment No. 1 have
the meanings given to them in the 2026 Annual Report.

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