BRAIN SCIENTIFIC INC.

$ Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-K Financial Statement

#000121390023025650 Filed on March 31, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2022

Balance Sheet

Concept	2022 Q4	2022
SHORT-TERM ASSETS
Cash & Short-Term Investments	$747.7K	$747.7K
YoY Change	-4.79%	-4.79%
Cash & Equivalents	$747.7K
Short-Term Investments
Other Short-Term Assets	$409.8K	$409.8K
YoY Change	123.44%	123.44%
Inventory	$149.6K	$149.6K
Prepaid Expenses
Receivables	$947.00	$950.00
Other Receivables	$0.00	$0.00
Total Short-Term Assets	$1.308M	$1.308M
YoY Change	15.57%	15.57%
LONG-TERM ASSETS
Property, Plant & Equipment	$120.9K	$209.5K
YoY Change	-1.68%	-33.44%
Goodwill
YoY Change
Intangibles	$10.15M
YoY Change	-7.05%
Long-Term Investments
YoY Change
Other Assets	$75.00K	$75.00K
YoY Change	-21.05%	-21.05%
Total Long-Term Assets	$10.44M	$10.44M
YoY Change	-14.77%	-14.77%
TOTAL ASSETS
Total Short-Term Assets	$1.308M	$1.308M
Total Long-Term Assets	$10.44M	$10.44M
Total Assets	$11.74M	$11.74M
YoY Change	-12.2%	-12.2%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.076M	$1.076M
YoY Change	-64.88%	-2.32%
Accrued Expenses	$2.513M	$1.903M
YoY Change	-15.89%	-17.65%
Deferred Revenue
YoY Change
Short-Term Debt	$21.78K	$21.78K
YoY Change	-95.49%	-95.49%
Long-Term Debt Due	$2.751M	$2.751M
YoY Change
Total Short-Term Liabilities	$7.419M	$7.419M
YoY Change	70.81%	85.17%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00
YoY Change	-100.0%	-100.0%
Other Long-Term Liabilities	$7.380K	$7.380K
YoY Change	-91.9%	-91.9%
Total Long-Term Liabilities	$7.380K	$7.380K
YoY Change	-99.93%	-99.93%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.419M	$7.419M
Total Long-Term Liabilities	$7.380K	$7.380K
Total Liabilities	$7.426M	$7.426M
YoY Change	-47.22%	-47.22%
SHAREHOLDERS EQUITY
Retained Earnings	-$34.62M
YoY Change	55.41%
Common Stock	$1.243K
YoY Change	-97.52%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$4.317M	$4.317M
YoY Change
Total Liabilities & Shareholders Equity	$11.74M	$11.74M
YoY Change	-12.2%	-12.2%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2022

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022	dei	Document Type DocumentType	10-K
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-12-31
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Entity File Number EntityFileNumber	333-209325
CY2022	dei	Entity Registrant Name EntityRegistrantName	BRAIN SCIENTIFIC INC.
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	NV
CY2022	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	81-0876714
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	6700 Professional Parkway
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	Lakewood Ranch
CY2022	dei	Entity Address State Or Province EntityAddressStateOrProvince	FL
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	34240
CY2022	dei	City Area Code CityAreaCode	(917)
CY2022	dei	Local Phone Number LocalPhoneNumber	388-1578
CY2022	dei	Trading Symbol TradingSymbol	N/A
CY2022	dei	Security12g Title Security12gTitle	Common Stock, $0.001 par value
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Small Business EntitySmallBusiness	true
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2022	dei	Entity Ex Transition Period EntityExTransitionPeriod	true
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022Q2	dei	Entity Public Float EntityPublicFloat	7900000	usd
CY2023Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	1242647	shares
CY2022	dei	Auditor Firm AuditorFirmId	3289
CY2022	dei	Auditor Location AuditorLocation	Tampa, Florida
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	747714	usd
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	785363	usd
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	947	usd
CY2021Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	16922	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	149558	usd
CY2021Q4	us-gaap	Inventory Net InventoryNet	146090	usd
CY2021Q4	us-gaap	Advances On Inventory Purchases AdvancesOnInventoryPurchases	16941	usd
CY2022Q4	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	409783	usd
CY2021Q4	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	166458	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	1308002	usd
CY2021Q4	us-gaap	Assets Current AssetsCurrent	1131774	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	120914	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	122979	usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	10151172	usd
CY2021Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	10920577	usd
CY2021Q4	us-gaap	Goodwill Goodwill	913184	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	88537	usd
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	191702	usd
CY2022Q4	us-gaap	Other Long Term Investments OtherLongTermInvestments	75000	usd
CY2021Q4	us-gaap	Other Long Term Investments OtherLongTermInvestments	95000	usd
CY2022Q4	us-gaap	Assets Assets	11743625	usd
CY2021Q4	us-gaap	Assets Assets	13375216	usd
CY2022Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	2512622	usd
CY2021Q4	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	2987264	usd
CY2022Q4	us-gaap	Accrued Salaries Current AccruedSalariesCurrent	75000	usd
CY2021Q4	us-gaap	Accrued Salaries Current AccruedSalariesCurrent	75000	usd
CY2022Q4	us-gaap	Interest Payable Current InterestPayableCurrent	316689	usd
CY2021Q4	us-gaap	Interest Payable Current InterestPayableCurrent	356998	usd
CY2022Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	2750620	usd
CY2021Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	337000	usd
CY2021Q4	us-gaap	Other Notes Payable OtherNotesPayable	320000	usd
CY2022Q4	us-gaap	Loans Payable Current LoansPayableCurrent	6667	usd
CY2021Q4	us-gaap	Loans Payable Current LoansPayableCurrent	6667	usd
CY2022Q4	us-gaap	Due To Related Parties Current DueToRelatedPartiesCurrent	15110	usd
CY2021Q4	us-gaap	Due To Related Parties Current DueToRelatedPartiesCurrent	155989	usd
CY2022Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	1658607	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	83710	usd
CY2021Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	104591	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	7419025	usd
CY2021Q4	us-gaap	Liabilities Current LiabilitiesCurrent	4343509	usd
CY2021Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	9635551	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	7378	usd
CY2021Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	91089	usd
CY2022Q4	us-gaap	Liabilities Liabilities	7426403	usd
CY2021Q4	us-gaap	Liabilities Liabilities	14070149	usd
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2021Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2021Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2021Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2021Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2021Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	750000000	shares
CY2021Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	750000000	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	1242647	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	1242647	shares
CY2021Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	593410	shares
CY2021Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	593410	shares
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	1243	usd
CY2021Q4	us-gaap	Common Stock Value CommonStockValue	594	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	38942765	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	21587386	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-34622781	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-22278923	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-4005	usd
CY2021Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-3990	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	4317222	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	-694933	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	11743625	usd
CY2021Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	13375216	usd
CY2022	us-gaap	Revenues Revenues	214564	usd
CY2021	us-gaap	Revenues Revenues	265747	usd
CY2022	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	160239	usd
CY2021	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	182519	usd
CY2022	us-gaap	Gross Profit GrossProfit	54325	usd
CY2021	us-gaap	Gross Profit GrossProfit	83228	usd
CY2022	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	301907	usd
CY2021	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	329452	usd
CY2022	us-gaap	Professional Fees ProfessionalFees	626578	usd
CY2021	us-gaap	Professional Fees ProfessionalFees	818698	usd
CY2022	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	696958	usd
CY2021	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	1041575	usd
CY2022	brsf	Sharebased Compensation SharebasedCompensation	3568461	usd
CY2021	brsf	Sharebased Compensation SharebasedCompensation	3223674	usd
CY2022	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	4468828	usd
CY2021	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3326306	usd
CY2022	us-gaap	Operating Expenses OperatingExpenses	9662732	usd
CY2021	us-gaap	Operating Expenses OperatingExpenses	8739705	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-9608407	usd
CY2021	us-gaap	Operating Income Loss OperatingIncomeLoss	-8656477	usd
CY2022	us-gaap	Interest Expense InterestExpense	844855	usd
CY2021	us-gaap	Interest Expense InterestExpense	467849	usd
CY2022	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	2760515	usd
CY2021	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	89787	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	913184	usd
CY2022	us-gaap	Other Income OtherIncome	7252	usd
CY2021	us-gaap	Other Income OtherIncome	1110	usd
CY2022	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet	1573792	usd
CY2021	brsf	Gain On Forgiveness Of Paycheck Protection Loan GainOnForgivenessOfPaycheckProtectionLoan	112338	usd
CY2022	us-gaap	Unrealized Gain Loss On Derivatives UnrealizedGainLossOnDerivatives	201097	usd
CY2022	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	962	usd
CY2021	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-21	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-2735451	usd
CY2021	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-444209	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-12343858	usd
CY2021	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-9100686	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-12343858	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-9100686	usd
CY2022	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	-15	usd
CY2021	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	-3990	usd
CY2022	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-12343873	usd
CY2021	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-9104676	usd
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-12.95
CY2021	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-25.04
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	953272	shares
CY2021	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	363497	shares
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	-2007588	usd
CY2022	us-gaap	Recapitalization Costs RecapitalizationCosts	7193658	usd
CY2021	brsf	Capital Contribution And Write Off Of Related Party Accounts Payable CapitalContributionAndWriteOffOfRelatedPartyAccountsPayable	2943499	usd
CY2021	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	280174	usd
CY2021	brsf	Foreign Currency Translation Adjustment ForeignCurrencyTranslationAdjustment	-3990	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-9100686	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	-694933	usd
CY2022	brsf	Capital Contribution And Write Off Of Related Party Accounts Payable CapitalContributionAndWriteOffOfRelatedPartyAccountsPayable	3505850	usd
CY2022	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	13720328	usd
CY2022	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	129850	usd
CY2022	brsf	Foreign Currency Translation Adjustment ForeignCurrencyTranslationAdjustment	-15	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-12343858	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	4317222	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-12343858	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	-9100686	usd
CY2022	us-gaap	Depreciation Depreciation	804763	usd
CY2021	us-gaap	Depreciation Depreciation	219833	usd
CY2022	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	2760515	usd
CY2021	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	89787	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-1573792	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	913184	usd
CY2021	us-gaap	Gains Losses On Restructuring Of Debt GainsLossesOnRestructuringOfDebt	112338	usd
CY2022	brsf	Loss On Debt Extinguishment LossOnDebtExtinguishment	1660	usd
CY2021	us-gaap	Gain Loss On Disposition Of Assets1 GainLossOnDispositionOfAssets1	-71872	usd
CY2022	brsf	Fair Value Of Stock Options Vested FairValueOfStockOptionsVested	3568461	usd
CY2021	brsf	Fair Value Of Stock Options Vested FairValueOfStockOptionsVested	2943499	usd
CY2021	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	280174	usd
CY2022	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	201097	usd
CY2022	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	20000	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-15975	usd
CY2021	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	1570	usd
CY2022	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	3468	usd
CY2021	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	99372	usd
CY2022	us-gaap	Increase Decrease In Customer Advances And Deposits IncreaseDecreaseInCustomerAdvancesAndDeposits	16941	usd
CY2021	us-gaap	Increase Decrease In Customer Advances And Deposits IncreaseDecreaseInCustomerAdvancesAndDeposits	-9399	usd
CY2022	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	243325	usd
CY2021	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	95920	usd
CY2021	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets	95000	usd
CY2022	us-gaap	Increase Decrease In Other Accounts Payable And Accrued Liabilities IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities	-365903	usd
CY2021	us-gaap	Increase Decrease In Other Accounts Payable And Accrued Liabilities IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities	112504	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	697961	usd
CY2022	brsf	Increase Decrease In Lease Liabilities IncreaseDecreaseInLeaseLiabilities	233	usd
CY2021	brsf	Increase Decrease In Lease Liabilities IncreaseDecreaseInLeaseLiabilities	-70176	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-5935070	usd
CY2021	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-5866792	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	33293	usd
CY2021	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	58647	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-33293	usd
CY2021	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-58647	usd
CY2021	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt	3750000	usd
CY2022	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	6421610	usd
CY2021	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	3469982	usd
CY2022	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	140989	usd
CY2022	brsf	Repayment Of Convertible Notes Payable RepaymentOfConvertibleNotesPayable	30000	usd
CY2022	brsf	Repayment Of Notes Payable And Interest RepaymentOfNotesPayableAndInterest	320000	usd
CY2021	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	574133	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	5930621	usd
CY2021	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	6645849	usd
CY2022	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	93	usd
CY2021	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	-3990	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-37649	usd
CY2021	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	716420	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	785363	usd
CY2020Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	68943	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	747714	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	785363	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	148169	usd
CY2021	us-gaap	Interest Paid Net InterestPaidNet	72000	usd
CY2021	brsf	Intangible Assets Recorded At Acquisition IntangibleAssetsRecordedAtAcquisition	11113000	usd
CY2021	brsf	Goodwill Recognized At Acquisition GoodwillRecognizedAtAcquisition	913184	usd
CY2021	brsf	Shares Issued For Acquisition SharesIssuedForAcquisition	7240229	usd
CY2021	brsf	Net Assets Assumed In Merger NetAssetsAssumedInMerger	-1193499	usd
CY2022	brsf	Accounts Payable Settled With Share Issuance AccountsPayableSettledWithShareIssuance	129850	usd
CY2022	brsf	Convertible Notes Payable And Accrued Interest Converted To Common Shares ConvertibleNotesPayableAndAccruedInterestConvertedToCommonShares	13921427	usd
CY2022	brsf	Services Received Settled With Derivative Warrants ServicesReceivedSettledWithDerivativeWarrants	156399	usd
CY2021	brsf	Debt Assumed At Merger DebtAssumedAtMerger	2451641	usd
CY2021	brsf	Conversion Of Convertible Debt Into Common Shares ConversionOfConvertibleDebtIntoCommonShares	4119982	usd
CY2021	brsf	Notes Payable Assumed In Merger NotesPayableAssumedInMerger	320000	usd
CY2021	brsf	Accrued Interest Converted Into Convertible Notes Payable AccruedInterestConvertedIntoConvertibleNotesPayable	208425	usd
CY2022	us-gaap	Nature Of Operations NatureOfOperations	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Brain Scientific Inc. (the “Company”), was incorporated under the laws of the state of Nevada on November 18, 2013 under the name All Soft Gels Inc. On October 1, 2021, the Company acquired Piezo Motion Corp (“Piezo”), a privately held Delaware corporation formed in January 2020. Upon completion of the acquisition, Piezo is treated as the surviving entity and accounting acquirer although the Company was the legal acquirer. Accordingly, the Company’s historical financial statements are those of Piezo. The Company has two lines of operations The MemoryMD subsidiary group is involved in cloud computing, data analytics and medical device technology in the NeuroTech and brain monitoring industries seeking to commercialize its EEG devices and caps. The Piezo subsidiary group is focused on the ultrasonic standing wave-type piezo motor technology for rotary and linear motion and has experience in the research and development, as well as the manufacturing, of piezo motors for high-tech industries across the globe. The Company is headquartered in Sarasota, Florida.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i> </i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Reverse Merger and Corporate Restructure</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i> </i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On June 11, 2021, the Company entered into a merger agreement (the “Merger Agreement”) with Piezo and BRSF Acquisition Inc. to acquire Piezo (the “Acquisition”). The transactions contemplated by the Merger Agreement were consummated on October 1, 2021 and, pursuant to the terms of the Merger Agreement, all outstanding shares of Piezo were exchanged for 347,333 shares of the Company’s common stock and Piezo became the Company’s wholly owned subsidiary.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Merger was effected pursuant to the Merger Agreement. The Merger is being accounted for as a reverse merger whereby Piezo is the acquirer for accounting purposes. Piezo is considered the acquiring company for accounting purposes as upon completion of the Merger, Piezo’s former stockholders held a majority of the voting interest of the combined company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant to the Merger, the Company issued shares of its common stock to Piezo’s stockholders, at an exchange ratio of 2.93 shares of the Company’s common stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All references to common stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Acquisition Accounting </i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The fair value of Brain Scientific assets acquired and liabilities assumed was based upon management’s estimates assisted by an independent third-party valuation firm.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following table summarizes the allocation of purchase price of the acquisition: </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Allocation</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif">Tangible Assets Acquired:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net working capital</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,186,622</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right of use asset</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,093</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Lease liability</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(46,970</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net Tangible Assets Acquired</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,193,499</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets Acquired:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Licenses and trademarks</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Brain Scientific Trade Name</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">133,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">MemoryMD Trade Name</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">504,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">NeuroCap Trade Name</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">188,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Neuro EEG Trade Name</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Patent products</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">NeuroCap Developed Technology</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,242,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">NeuroEEG Developed Technology</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net Intangible Assets Acquired</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,113,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total Fair Value of Assets Acquired</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,919,501</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic"><span style="font-family: Times New Roman, Times, Serif">Consideration:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Fair value of equity received</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,240,222</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liabilities assumed</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,987,152</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Loans forgiven</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">605,311</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total consideration</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,832,685</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Goodwill</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">913,184</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During the year ended December 31, 2022, as a result of an analysis of the carrying value of the recorded goodwill, the Company determined that the fair value of the goodwill was below the carrying value and as a result, recorded goodwill impairment in the amount of $913,184. </span></p>
CY2021Q2	us-gaap	Stock Repurchase Program Number Of Shares Authorized To Be Repurchased StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased	347333	shares
CY2022Q4	us-gaap	Excess Stock Shares Issued ExcessStockSharesIssued	2.93	shares
CY2022Q4	us-gaap	Asset Acquisition Contingent Consideration Liability AssetAcquisitionContingentConsiderationLiability	10832685	usd
CY2022	us-gaap	Goodwill And Intangible Asset Impairment GoodwillAndIntangibleAssetImpairment	913184	usd
CY2022	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Use of Estimates</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the useful life of property and equipment and assumptions used in the valuation of options and warrants.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p>
CY2022Q4	us-gaap	Cash Fdic Insured Amount CashFDICInsuredAmount	250000	usd
CY2022Q4	us-gaap	Cash Uninsured Amount CashUninsuredAmount	231332	usd
CY2021Q4	us-gaap	Cash Uninsured Amount CashUninsuredAmount	277989	usd
CY2022	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	301907	usd
CY2021	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	329452	usd
CY2022	us-gaap	Marketing And Advertising Expense MarketingAndAdvertisingExpense	696958	usd
CY2021	us-gaap	Marketing And Advertising Expense MarketingAndAdvertisingExpense	1041575	usd
CY2022	brsf	Antidilutive Securities AntidilutiveSecurities	131978	shares
CY2021	brsf	Antidilutive Securities AntidilutiveSecurities	84193	shares
CY2022	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Reclassification</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i> </i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Certain prior years balances have been reclassified to conform to current year presentation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p>
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	0.50	pure
CY2022	brsf	Revenue Revenue	214564	usd
CY2022	brsf	Net Loss NetLoss	12343858	usd
CY2022	brsf	Net Income Loss Including Portion Attributable To Noncontrolling Interests NetIncomeLossIncludingPortionAttributableToNoncontrollingInterests	5935070	usd
CY2022Q4	brsf	Working Capitals Deficit WorkingCapitalsDeficit	6111023	usd
CY2022Q4	brsf	Stockholders Equity Deficit StockholdersEquityDeficit	4317222	usd
CY2022Q4	brsf	Accumulated Deficit AccumulatedDeficit	34622781	usd
CY2022Q4	us-gaap	Inventory Raw Materials InventoryRawMaterials	76264	usd
CY2021Q4	us-gaap	Inventory Raw Materials InventoryRawMaterials	93190	usd
CY2022Q4	us-gaap	Other Inventory Supplies OtherInventorySupplies	11886	usd
CY2021Q4	us-gaap	Other Inventory Supplies OtherInventorySupplies	11857	usd
CY2022Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	61408	usd
CY2021Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	41043	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	149558	usd
CY2021Q4	us-gaap	Inventory Net InventoryNet	146090	usd
CY2022Q4	brsf	Prepaid Insurancecurrent PrepaidInsurancecurrent	75496	usd
CY2021Q4	brsf	Prepaid Insurancecurrent PrepaidInsurancecurrent	105900	usd
CY2022Q4	us-gaap	Inventory Gross InventoryGross	214372	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	30537	usd
CY2021Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	46170	usd
CY2022Q4	brsf	Legal Retainer LegalRetainer	75000	usd
CY2022Q4	us-gaap	Lease Deposit Liability LeaseDepositLiability	14378	usd
CY2021Q4	us-gaap	Lease Deposit Liability LeaseDepositLiability	14378	usd
CY2021Q4	us-gaap	Other Assets OtherAssets	10	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets PrepaidExpenseAndOtherAssets	409783	usd
CY2021Q4	us-gaap	Prepaid Expense And Other Assets PrepaidExpenseAndOtherAssets	166458	usd
CY2022Q4	us-gaap	Prepaid Insurance PrepaidInsurance	75000	usd
CY2021Q4	us-gaap	Prepaid Insurance PrepaidInsurance	95000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Other PropertyPlantAndEquipmentOther	222254	usd
CY2021Q4	us-gaap	Property Plant And Equipment Other PropertyPlantAndEquipmentOther	188961	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	101340	usd
CY2021Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	65982	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	120914	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	122979	usd
CY2022	us-gaap	Depreciation Expense On Reclassified Assets DepreciationExpenseOnReclassifiedAssets	35358	usd
CY2021	us-gaap	Depreciation Expense On Reclassified Assets DepreciationExpenseOnReclassifiedAssets	27410	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	11113000	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	11113000	usd
CY2022Q4	us-gaap	Accumulated Amortization Of Other Deferred Costs AccumulatedAmortizationOfOtherDeferredCosts	961828	usd
CY2021Q4	us-gaap	Accumulated Amortization Of Other Deferred Costs AccumulatedAmortizationOfOtherDeferredCosts	192423	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	10151172	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	10920577	usd
CY2022Q4	us-gaap	Other Finite Lived Intangible Assets Gross OtherFiniteLivedIntangibleAssetsGross	769405	usd
CY2021Q4	us-gaap	Other Finite Lived Intangible Assets Gross OtherFiniteLivedIntangibleAssetsGross	192423	usd
CY2022Q4	us-gaap	Accounts Payable Trade Current And Noncurrent AccountsPayableTradeCurrentAndNoncurrent	1075530	usd
CY2021Q4	us-gaap	Accounts Payable Trade Current And Noncurrent AccountsPayableTradeCurrentAndNoncurrent	1101028	usd
CY2022Q4	us-gaap	Other Accounts Payable And Accrued Liabilities OtherAccountsPayableAndAccruedLiabilities	1306386	usd
CY2021Q4	us-gaap	Other Accounts Payable And Accrued Liabilities OtherAccountsPayableAndAccruedLiabilities	1593925	usd
CY2022Q4	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	121488	usd
CY2021Q4	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	255820	usd
CY2022Q4	us-gaap	Customer Deposits Current CustomerDepositsCurrent	9218	usd
CY2021Q4	us-gaap	Customer Deposits Current CustomerDepositsCurrent	36491	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2512622	usd
CY2021Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2987264	usd
CY2022Q4	us-gaap	Preferred Stock Convertible Conversion Price PreferredStockConvertibleConversionPrice	23.8
CY2022	brsf	Price Per Share Percentage PricePerSharePercentage	0.80	pure
CY2022	brsf	Percentag Of Outstanding Balances PercentagOfOutstandingBalances	1.30	pure
CY2022	brsf	Lowest Trade Precentage LowestTradePrecentage	0.65	pure
CY2022Q4	us-gaap	Open Option Contracts Written Exercise Price OpenOptionContractsWrittenExercisePrice	106.25
CY2022	brsf	Warrant Term WarrantTerm	P5Y
CY2022	brsf	Ownership Limitation Percentage OwnershipLimitationPercentage	0.0999	pure
CY2020Q2	brsf	Convertible Note Priniciple Amount ConvertibleNotePrinicipleAmount	125000	usd
CY2020Q2	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	8824	shares
CY2022Q2	us-gaap	Debt Conversion Description DebtConversionDescription	On June 13, 2022, the Company consummated the first closing of a private placement offering whereby the Company entered into a Securities Purchase Agreement (SPA), dated as of June 13, 2022 with thirteen accredited investors, pursuant to which the investors purchased from the Company, for an aggregate purchase price of $5,110,000, (i) 10% Original Issue Discount Senior Secured Convertible Debentures (the “2022 Notes”), in the principal amount of $5,659,500 and (ii) 222,311 warrants to purchase shares of common stock of the Company at the same price as the debt conversion price. In addition, 23,713 warrants were issued to the book-runner of this offering (together with the 222,311 investor warrants – the “2022 warrants”). The 2022 Notes mature on June 13, 2023 and bear interest at an annual rate of 10%.
CY2022	brsf	Debt Discount DebtDiscount	4470289	shares
CY2022	us-gaap	Interest Expense Other InterestExpenseOther	1501409	usd
CY2022Q4	us-gaap	Common Stock Discount On Shares CommonStockDiscountOnShares	2968880	usd
CY2022	brsf	Gross Proceeds GrossProceeds	5000000	usd
CY2022	us-gaap	Earnings Per Share Diluted Undistributed EarningsPerShareDilutedUndistributed	21.25
CY2022	us-gaap	Investment Company Expense Ratio Voluntary Fee Waiver InvestmentCompanyExpenseRatioVoluntaryFeeWaiver	0.75	pure
CY2022	brsf	Convertible Promissory Notes ConvertiblePromissoryNotes	0.10	pure
CY2022	us-gaap	Debt Instrument Increase Accrued Interest DebtInstrumentIncreaseAccruedInterest	4328407	usd
CY2022	us-gaap	Repayments Of Assumed Debt RepaymentsOfAssumedDebt	1540508	usd
CY2022Q4	us-gaap	Capital Units Total Cost To Investors CapitalUnitsTotalCostToInvestors	2950000	usd
CY2022	us-gaap	Proceeds From Loans ProceedsFromLoans	2850000	usd
CY2021	brsf	Debt Discount Amount DebtDiscountAmount	83364	usd
CY2022	brsf	Warrant Share Amount Description WarrantShareAmountDescription	Each holder of the 2021 Notes, provided that the note is still then outstanding, will be issued, on the earlier of (i) the date, if any, upon which the Company’s common stock is listed for trading on the NASDAQ stock exchange (the “Uplist”), and (ii) the date that is eighteen months from the date of issuance, a warrant to purchase an amount of shares of the Company’s common stock, equal to such holder’s Warrant Share Amount. For purposes of the foregoing, a holder’s “Warrant Share Amount” means (i) if such Warrant is issued in connection with the Uplist, one half of the initial principal balance of such Holder’s Note at issuance divided by the lesser of (A) $34.0, and (B) and the greater of (x) $17.0 and (y) one hundred twenty percent (120%) of the closing price for the Company’s common stock on the trading day prior to the date of the Uplist, and (ii) if such Warrant is issued otherwise than in connection with the Uplist, the initial principal balance of such Holder’s Note, divided by the lesser of (A) $34.0, and (B) and the greater of (x) $17.0 and (y) one hundred twenty percent (120%) of the volume weighted average price (“VWAP”) for the Company’s common stock over the five consecutive trading days immediately preceding the date that is eighteen months from the date of issuance. The 2021 Notes contain mandatory and voluntary conversion features as detailed in the agreement.
CY2021Q4	us-gaap	Shortterm Debt Maximum Amount Outstanding During Period ShorttermDebtMaximumAmountOutstandingDuringPeriod	900000	usd
	us-gaap	Shortterm Debt Maximum Amount Outstanding During Period ShorttermDebtMaximumAmountOutstandingDuringPeriod	2000000	usd
CY2021	brsf	Notes Principal Outstanding NotesPrincipalOutstanding	9718915	usd
CY2021Q4	us-gaap	Financing Receivable Excluding Accrued Interest Nonaccrual Percent Past Due FinancingReceivableExcludingAccruedInterestNonaccrualPercentPastDue	0.10	pure
CY2021	brsf	Original Investment Percentage OriginalInvestmentPercentage	0.50	pure
CY2021	us-gaap	Issuance Of Stock And Warrants For Services Or Claims IssuanceOfStockAndWarrantsForServicesOrClaims	21.25	usd
CY2022	us-gaap	Adjustment Of Warrants Granted For Services AdjustmentOfWarrantsGrantedForServices	1040000	usd
CY2022	us-gaap	Debt Instrument Convertible Beneficial Conversion Feature DebtInstrumentConvertibleBeneficialConversionFeature	618607	usd
CY2022Q4	us-gaap	Unamortized Debt Issuance Expense UnamortizedDebtIssuanceExpense	3232399	usd
CY2022	us-gaap	Liabilities Fair Value Adjustment LiabilitiesFairValueAdjustment	1573792	usd
CY2022Q4	us-gaap	Fair Value Measurement With Unobservable Inputs Reconciliations Recurring Basis Liability Value FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue	1658607	usd
CY2020Q4	brsf	Number Of Purchase Warrants NumberOfPurchaseWarrants	2	pure
CY2020	us-gaap	Payments For Fees PaymentsForFees	265000	usd
CY2020Q4	us-gaap	Debt Instrument Interest Rate Stated Percentage DebtInstrumentInterestRateStatedPercentage	0.12	pure
CY2022Q4	us-gaap	Debt Instrument Annual Principal Payment DebtInstrumentAnnualPrincipalPayment	56000	usd
CY2021Q4	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	300000	usd
CY2021Q4	us-gaap	Debt Instrument Periodic Payment Interest DebtInstrumentPeriodicPaymentInterest	33600	usd
CY2022Q1	us-gaap	Debt Instrument Periodic Payment Interest DebtInstrumentPeriodicPaymentInterest	184800	usd
CY2022Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	102
CY2021Q4	brsf	Related Party Loan RelatedPartyLoan	155989	usd
CY2022Q1	us-gaap	Derivative Floor Interest Rate DerivativeFloorInterestRate	0.09	pure
CY2022Q1	brsf	Accrued Interest AccruedInterest	53000	usd
CY2022Q3	brsf	Payment Of Accrued Interests PaymentOfAccruedInterests	49000	usd
CY2022Q2	us-gaap	Debt Instrument Annual Principal Payment DebtInstrumentAnnualPrincipalPayment	53000	usd
CY2022Q4	us-gaap	Debt Instrument Annual Principal Payment DebtInstrumentAnnualPrincipalPayment	49000	usd
CY2022	brsf	Repaid Amount RepaidAmount	141016	usd
CY2022Q4	us-gaap	Investments In And Advances To Affiliates Balance Principal Amount InvestmentsInAndAdvancesToAffiliatesBalancePrincipalAmount	14514	usd
CY2022	us-gaap	Long Term Debt Average Amount Outstanding LongTermDebtAverageAmountOutstanding	34400	rub
CY2022	us-gaap	Long Term Debt Average Amount Outstanding LongTermDebtAverageAmountOutstanding	596	usd
CY2022	us-gaap	Lessee Finance Lease Description LesseeFinanceLeaseDescription	The term of the lease is for a period of three years commencing on February 1, 2021 and ending on February 1, 2024. The rent is $6,530 per month for year 1, $6,726 per month for year 2 and $6,928 per month for year 3. The Company will account for the lease under ASC 842 whereby the operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date.
CY2022	brsf	Operating Lease Weighted Average Remaining Lease Term2 OperatingLeaseWeightedAverageRemainingLeaseTerm2	P1Y2M12D
CY2022Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.10	pure
CY2022Q4	us-gaap	Operating Leases Future Minimum Payments Due In Three Years OperatingLeasesFutureMinimumPaymentsDueInThreeYears	88325	usd
CY2022Q4	us-gaap	Operating Leases Future Minimum Payments Due In Four Years OperatingLeasesFutureMinimumPaymentsDueInFourYears	7378	usd
CY2022Q4	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	95703	usd
CY2022Q4	brsf	Less Imputed Interest LessImputedInterest	4615	usd
CY2022Q4	brsf	Present Value Of Finance Lease Liabilities PresentValueOfFinanceLeaseLiabilities	91088	usd
CY2022Q4	brsf	Operating Lease Right Of Use Assets OperatingLeaseRightOfUseAssets	88537	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	88537	usd
CY2022Q4	brsf	Lease Liability Current LeaseLiabilityCurrent	83710	usd
CY2022Q4	us-gaap	Long Term Debt And Capital Lease Obligations Current LongTermDebtAndCapitalLeaseObligationsCurrent	7378	usd
CY2022Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	91088	usd
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	750000000	shares
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2020Q4	brsf	Stock Baseed Compensation StockBaseedCompensation	280369	usd
CY2020Q4	brsf	Commonstockissued Commonstockissued	128	shares
CY2020Q4	brsf	Tax Withholdings TaxWithholdings	2168	shares
CY2021Q4	brsf	Purchase An Aggregate PurchaseAnAggregate	The vesting period, term and exercise price will be determined at the time of the grant. An aggregate of up to 41,176 of the Company’s common stock are reserved for issuance under the 2018 Plan. As of December 31, 2021, the Company has granted and has 21,176 options outstanding, as well as 3,929 shares of restricted common stock issued under the 2018 Plan. On July 15, 2021 the Company’s board of directors increased the number of shares of common stock authorized for grant from 41,176 to 94,118.On May 19, 2022, the Board of Directors approved the issuance of options to purchase an aggregate of 12,778 shares of common stock to certain employees of the Company. The options have an exercise price of $26.35 per share with vesting terms of one quarter/half vesting on November 19, 2022 and the remainder monthly ratably through May 19, 2023. The options will expire on May 19, 2032. The aggregate fair value of $271,324 was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 5 years, (ii) volatility of 115.0%, (iii) risk free rate of 2.80% (iv) dividend rate of zero, (v) stock price of $26.35, and (vi) exercise price of $26.35. The expense will be amortized over the vesting period and a total of $167,799 was recorded since issuance and through December 31, 2022. On August 19, 2022, the Board of Directors approved the issuance of options to purchase an aggregate of 303,390 shares of common stock to certain employees of the Company. The options have an exercise price of $10.20 per share with varying vesting terms through August 10, 2023. The options will expire on August 19, 2027. The aggregate fair value of $2,346,000 was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 5 years, (ii) volatility of 100.0%, (iii) risk free rate of 3.10% (iv) dividend rate of zero, (v) stock price of $10.20, and (vi) exercise price of $10.20.
CY2021Q4	brsf	Purchase An Aggregate PurchaseAnAggregate	On May 19, 2022, the Board of Directors approved the issuance of options to purchase an aggregate of 12,778 shares of common stock to certain employees of the Company. The options have an exercise price of $26.35 per share with vesting terms of one quarter/half vesting on November 19, 2022 and the remainder monthly ratably through May 19, 2023.
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2022Q4	brsf	Amortized Over The Vesting Amount AmortizedOverTheVestingAmount	2318890	usd
CY2021Q4	brsf	Purchase An Aggregate PurchaseAnAggregate	The following table summarized the option activity for the years ended December 31, 2022 and 2021:
CY2022	us-gaap	Aircraft Rental And Landing Fees AircraftRentalAndLandingFees	39600	usd
CY2021	us-gaap	Aircraft Rental And Landing Fees AircraftRentalAndLandingFees	29700	usd
CY2021	us-gaap	Lease And Rental Expense LeaseAndRentalExpense	69300	usd
CY2022Q4	us-gaap	Other Loans Payable OtherLoansPayable	15110	usd
CY2021Q4	brsf	Services Percentage ServicesPercentage	0.10	pure
CY2021Q4	us-gaap	Derivative Term Of Contract DerivativeTermOfContract	P3Y
CY2021Q4	us-gaap	Development In Process DevelopmentInProcess	4750	usd
CY2022Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	30738510	usd
CY2021Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	25729952	usd
CY2022	us-gaap	Income Tax Reconciliation Equity In Earnings Losses Of Unconsolidated Subsidiary IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary	5239877	usd
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	1	pure
CY2022	brsf	Expire Term Description ExpireTermDescription	future income and will begin to expire in 2031 through 2037.
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Equity In Earnings Losses Of Unconsolidated Subsidiary EffectiveIncomeTaxRateReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary	0.80	pure
CY2022Q4	us-gaap	Deferred Tax Assets Other Tax Carryforwards DeferredTaxAssetsOtherTaxCarryforwards	20792747	usd
CY2022Q4	us-gaap	Deferred Revenue DeferredRevenue	251691	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	7331884	usd
CY2021Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	4181841	usd
CY2022	us-gaap	Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	1633894	usd
CY2021	us-gaap	Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	806997	usd
CY2022Q4	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	795859	usd
CY2021Q4	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	301422	usd
CY2022Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	107222	usd
CY2021Q4	us-gaap	Deferred Tax Assets Goodwill And Intangible Assets DeferredTaxAssetsGoodwillAndIntangibleAssets	100736	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Regulatory Assets DeferredTaxLiabilitiesRegulatoryAssets	28768	usd
CY2021Q4	us-gaap	Deferred Tax Liabilities Regulatory Assets DeferredTaxLiabilitiesRegulatoryAssets	29877	usd
CY2022	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	64579	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	9904670	usd
CY2021Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	5361119	usd
CY2022	brsf	Effective Income Tax Rates Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRatesReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2021	brsf	Effective Income Tax Rates Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRatesReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.045	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.047	pure
CY2022	brsf	Acquired Deferred Tax Assets AcquiredDeferredTaxAssets	0	pure
CY2021	brsf	Acquired Deferred Tax Assets AcquiredDeferredTaxAssets	0.078	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense Other EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther	0	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense Other EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther	0.003	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	-0.012	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	-0.009	pure
CY2022	brsf	Amortization Percentage AmortizationPercentage	-0.029	pure
CY2021	brsf	Amortization Percentage AmortizationPercentage	-0.004	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Tax Settlements Other EffectiveIncomeTaxRateReconciliationTaxSettlementsOther	0	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Tax Settlements Other EffectiveIncomeTaxRateReconciliationTaxSettlementsOther	-0.003	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	0.154	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	0	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.368	pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.322	pure
CY2022Q4	brsf	Percentage Of Medical Device PercentageOfMedicalDevice	1	pure
CY2022Q1	brsf	Commitments And Contingencies Description CommitmentsAndContingenciesDescription	On February 18, 2022, the Company signed an outsourced manufacturing agreement with Bioana, S.A.P.I. DE C.V. The agreement is for three years, ending December 31, 2024 for a minimum order quantity of 10,000 NeuroCaps per annum. Unit cost for the NeuroCap is fixed for the first year ending December 31, 2022. The manufacturing agreement will renew annually unless terminated in writing by one of the parties.
CY2022	dei	Auditor Name AuditorName	Accell Audit & Compliance, P.A
CY2022	dei	Security Exchange Name SecurityExchangeName	NONE
CY2022Q4	us-gaap	Advances On Inventory Purchases AdvancesOnInventoryPurchases		usd
CY2022Q4	us-gaap	Goodwill Goodwill		usd
CY2022Q4	us-gaap	Other Notes Payable OtherNotesPayable		usd
CY2022Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable		usd
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2021Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2021Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss		usd
CY2021	us-gaap	Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet		usd
CY2022	brsf	Gain On Forgiveness Of Paycheck Protection Loan GainOnForgivenessOfPaycheckProtectionLoan		usd
CY2021	us-gaap	Unrealized Gain Loss On Derivatives UnrealizedGainLossOnDerivatives		usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2021	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-12.95
CY2021	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-25.04
CY2021	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	363497	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	953272	shares
CY2021	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants		usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss		usd
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CY2022	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation		usd
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CY2021	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities		usd
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CY2021	brsf	Repayment Of Notes Payable And Interest RepaymentOfNotesPayableAndInterest		usd
CY2022	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable		usd
CY2022	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
CY2021	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
CY2022	brsf	Intangible Assets Recorded At Acquisition IntangibleAssetsRecordedAtAcquisition		usd
CY2022	brsf	Goodwill Recognized At Acquisition GoodwillRecognizedAtAcquisition		usd
CY2022	brsf	Shares Issued For Acquisition SharesIssuedForAcquisition		usd
CY2022	brsf	Net Assets Assumed In Merger NetAssetsAssumedInMerger		usd
CY2021	brsf	Accounts Payable Settled With Share Issuance AccountsPayableSettledWithShareIssuance		usd
CY2021	brsf	Convertible Notes Payable And Accrued Interest Converted To Common Shares ConvertibleNotesPayableAndAccruedInterestConvertedToCommonShares		usd
CY2021	brsf	Services Received Settled With Derivative Warrants ServicesReceivedSettledWithDerivativeWarrants		usd
CY2022	brsf	Debt Assumed At Merger DebtAssumedAtMerger		usd
CY2022	brsf	Conversion Of Convertible Debt Into Common Shares ConversionOfConvertibleDebtIntoCommonShares		usd
CY2022	brsf	Notes Payable Assumed In Merger NotesPayableAssumedInMerger		usd
CY2022	brsf	Accrued Interest Converted Into Convertible Notes Payable AccruedInterestConvertedIntoConvertibleNotesPayable		usd
CY2022Q4	us-gaap	Other Assets OtherAssets		usd
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CY2022Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2021Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential		pure
CY2021	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential		pure
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Entity Central Index Key EntityCentralIndexKey	0001662382

Files In Submission

Name	View Source	Status
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0001213900-23-025650-index.html	Edgar Link	pending
0001213900-23-025650.txt	Edgar Link	pending
0001213900-23-025650-xbrl.zip	Edgar Link	pending
brsf-20221231.xsd	Edgar Link	pending
f10k2022ex31-1_brainscienti.htm	Edgar Link	pending
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f10k2022ex32-1_brainscienti.htm	Edgar Link	pending
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f10k2022_brainscientific.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
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FilingSummary.xml	Edgar Link	unprocessable

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BRAIN SCIENTIFIC INC.

2023 Q1 Form 10-K Financial Statement

#000121390023025650 Filed on March 31, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission