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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

SCHEDULE OF NUMERATOR AND DENOMINATOR OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

The following is a reconciliation of the numerator and denominator of basic and diluted net income (loss) per share for the three and nine months ended September 30, 2025 and 2024.

 SCHEDULE OF NUMERATOR AND DENOMINATOR OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

		2025				2024				2025				2024
		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Numerator:
Net Income (loss) from continuing operations		$	834,493			$	(180,488	)		$	714,186			$	(2,872,286	)
Net Loss from discontinued operations			(31,246,601	)			(2,702,564	)			(36,672,075	)			(5,339,011	)
Less: Net loss from continuing operations attributable to noncontrolling interests			(955	)			(1,740	)			(5,197	)			(3,224	)
Less: Net loss from discontinued operations attributable to noncontrolling interests			-				(23,544	)			-				(82,107	)
Net loss attributable to Sanara MedTech shareholders		$	(30,411,153	)		$	(2,857,768	)		$	(35,952,692	)		$	(8,125,966	)
Denominator:
Weighted average shares, basic			8,646,668				8,517,381				8,610,538				8,468,394
Dilutive effect of stock options			31,013				-				31,013				-
Dilutive effect of unvested shares			263,053				-				266,014				-
Weighted average shares, diluted			8,940,734				8,517,381				8,907,565				8,468,394
Net income (loss) per share, basic:
Continuing operations		$	0.10			$	(0.02	)		$	0.08			$	(0.34	)
Discontinued operations			(3.62	)			(0.32	)			(4.26	)			(0.62	)
Net income (loss) per share of common stock, basic		$	(3.52	)		$	(0.34	)		$	(4.18	)		$	(0.96	)
Net income (loss) per share, diluted:
Continuing operations		$	0.09			$	(0.02	)		$	0.08			$	(0.34	)
Discontinued operations			(3.49	)			(0.32	)			(4.12	)			(0.62	)
Net income (loss) per share of common stock, diluted		$	(3.40	)		$	(0.34	)		$	(4.04	)		$	(0.96	)

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

The following table summarizes the shares of common stock that were potentially issuable but were excluded from the computation of diluted net loss per share of common stock for the three and nine months ended September 30, 2024, as such shares would have had an anti-dilutive effect:

 SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

		September 30, 2024
Stock options(a)			31,013
Warrants(b)			16,725
Unvested restricted stock			224,392

(a) Shares underlying stock options assumed pursuant to the merger agreement with Precision Healing, Inc. (“Precision Healing”) in April 2022.

(b) Shares underlying warrants assumed pursuant to the merger agreement with Precision Healing in April 2022.

SCHEDULE OF REVENUE FROM PRODUCT SALES AND ROYALTIES

Revenue streams from product sales and royalties for the three and nine months ended September 30, 2025 and 2024 are summarized below.

 SCHEDULE OF REVENUE FROM PRODUCT SALES AND ROYALTIES

		2025				2024				2025				2024
		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Soft tissue repair products		$	23,424,126			$	18,863,335			$	66,618,023			$	52,586,945
Bone fusion products			2,909,693				2,808,264				8,954,144				7,779,209
Royalties			-				-				-				906
Total Net Revenue		$	26,333,819			$	21,671,599			$	75,572,167			$	60,367,060

SCHEDULE OF PROPERTY AND EQUIPMENT

 SCHEDULE OF PROPERTY AND EQUIPMENT

		Useful Life		September 30, 2025				December 31, 2024
Computers		3-5 years		$	251,180			$	295,963
Office equipment		3-7 years			247,535				216,491
Furniture and fixtures		5-10 years			335,108				346,508
Leasehold improvements		2-5 years			213,852				181,968
Property and equipment, gross					1,047,675				1,040,930
Less accumulated depreciation					(630,467	)			(608,613	)
Property and equipment, net				$	417,208			$	432,317

SCHEDULE OF CHANGES IN FAIR VALUE FOR CONTINGENT EARNOUT CONSIDERATION

 SCHEDULE OF CHANGES IN FAIR VALUE FOR CONTINGENT EARNOUT CONSIDERATION

		Amount
Balance at December 31, 2024		$	748,001
Additions			1,355,603
Revaluation of earnout liabilities			(1,875,603	)
Balance at September 30, 2025		$	228,001

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