DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)
|
6 Months Ended |
12 Months Ended |
Dec. 31, 2025 |
Jun. 30, 2025 |
| Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
|
| SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES |
SCHEDULE
OF FAIR VALUE MEASUREMENTS OF CONVERTIBLE DEBT VALUATION TECHNIQUES
| |
|
Initial
Valuations
(on new derivative
instruments entered into
during the three
months ended
December 31, 2025)
|
|
|
December
31, 2025 |
|
| Volatility |
|
|
- |
|
|
|
413 |
% |
| Expected Remaining Term (in years) |
|
|
- |
|
|
|
0.002 |
|
| Risk Free Interest Rate |
|
|
- |
|
|
|
4.40 |
% |
| Expected dividend yield |
|
|
None |
|
|
|
None |
|
|
SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES
| |
|
Initial
Valuations
(on new derivative
instruments entered into
during the year ended June 30, 2025)
|
|
|
Initial
Valuations
(on new derivative
instruments entered into
during the year ended June 30, 2024)
|
|
| Volatility |
|
|
344-414 |
% |
|
|
323.40
– 333.45 |
% |
| Expected remaining term |
|
|
0.66-1.00 |
|
|
|
0.50 |
|
| Risk-free interest rate |
|
|
4.21-4.29 |
% |
|
|
5.42
- 5.55 |
% |
| Expected dividend yield |
|
|
None |
|
|
|
None |
|
| |
|
June
30, 2025 |
|
|
June
30, 2024 |
|
| Volatility |
|
|
413.55 |
% |
|
|
323.40 |
% |
| Expected remaining term |
|
|
0.01
- 0.95 |
|
|
|
0.01
- 0.28 |
|
| Risk-free interest rate |
|
|
4.21
– 4.45 |
% |
|
|
5.45
- 5.47 |
% |
| Expected dividend yield |
|
|
None |
|
|
|
None |
|
|
| SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS |
SCHEDULE
OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
| |
|
Balance
at
December 31, 2025 |
|
|
Quoted
Prices in
Active Markets
for Identical
Assets
|
|
|
Significant Other Observable
Inputs
|
|
|
Significant Unobservable
Inputs
|
|
| |
|
|
|
|
(Level
1) |
|
|
(Level
2) |
|
|
(Level
3) |
|
| Warrant liability |
|
$ |
288,635 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
288,635 |
|
| Embedded conversion
option liabilities |
|
|
32,128 |
|
|
|
— |
|
|
|
— |
|
|
|
32,128 |
|
| Total |
|
$ |
320,763 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
320,763 |
|
PROPANC
BIOPHARMA, INC. AND SUBSIDIARY
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2025
(Unaudited)
| |
|
Balance
at
June 30, 2025 |
|
|
Quoted
Prices in
Active Markets
for Identical
Assets
|
|
|
Significant Other Observable
Inputs
|
|
|
Significant Unobservable
Inputs
|
|
| |
|
|
|
|
(Level
1) |
|
|
(Level
2) |
|
|
(Level
3) |
|
| Embedded
conversion option liabilities |
|
$ |
403,892 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
403,892 |
|
| Total |
|
$ |
403,892 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
403,892 |
|
|
The
following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June
30, 2025:
SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
| |
|
Balance
at
June 30, 2025 |
|
|
Quoted Prices in
Active Markets
for Identical
Assets
|
|
|
Significant Other Observable
Inputs
|
|
|
Significant Unobservable
Inputs
|
|
| |
|
|
|
|
(Level 1) |
|
|
(Level 2) |
|
|
(Level 3) |
|
| Embedded conversion
option liabilities |
|
$ |
403,892 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
403,892 |
|
| Total |
|
$ |
403,892 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
403,892 |
|
The
following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June
30, 2024:
| |
|
Balance
at
June 30, 2024 |
|
|
Quoted Prices in
Active Markets
for Identical
Assets
|
|
|
Significant Other Observable
Inputs
|
|
|
Significant Unobservable
Inputs
|
|
| |
|
|
|
|
(Level 1) |
|
|
(Level 2) |
|
|
(Level 3) |
|
| Embedded conversion
option liabilities |
|
$ |
133,886 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
133,886 |
|
| Total |
|
$ |
133,886 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
133,886 |
|
|
| SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE |
The
following is a roll forward for the six months ended December 31, 2025 of the fair value liability of price adjustable derivative instruments:
SCHEDULE
OF FAIR VALUE LIABILITY OF PRICE ADJUSTABLE DERIVATIVE INSTRUMENTS
| |
|
Fair Value
of |
|
| |
|
Liability
for |
|
| |
|
Derivative |
|
| |
|
Instruments |
|
| Balance at June 30, 2025 |
|
$ |
403,892 |
|
| Gain on debt extinguishment |
|
|
(303,742 |
) |
| Change in fair value
included in statements of operations |
|
|
(68,022 |
) |
| Balance at December
31, 2025 |
|
$ |
32,128 |
|
|
The
following is a roll forward for the years ended June 30, 2025 and 2024 of the fair value liability of price adjustable derivative instruments:
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE
| |
|
Fair Value
of |
|
| |
|
Liability
for |
|
| |
|
Derivative |
|
| |
|
Instruments |
|
| Balance at June 30, 2023 |
|
$ |
423,209 |
|
| Initial fair value of embedded conversion option
derivative liability recorded as debt discount |
|
|
150,000 |
|
| Initial fair value of embedded conversion option
derivative liability recorded as derivative expense |
|
|
141,012 |
|
| Gain on debt extinguishment |
|
|
(263,798 |
) |
| Change in fair value included
in statements of operations |
|
|
(316,537 |
) |
| Balance at June 30, 2024 |
|
|
133,886 |
|
| Initial fair value of embedded conversion option
derivative liability recorded as debt discount |
|
|
222,500 |
|
| Initial fair value of embedded conversion option
derivative liability recorded as derivative expense |
|
|
333,596 |
|
| Gain on debt extinguishment |
|
|
(73,640 |
) |
| Change in fair value included
in statements of operations |
|
|
(212,450 |
) |
| Balance at June 30,
2025 |
|
$ |
403,892 |
|
|
| SUMMARY OF THE CHANGES IN THE FAIR VALUE OF THE LEVEL 3 WARRANT LIABILITY |
The
following table sets forth a summary of the changes in the fair value of the Level 3 warrant liability for the six months ended December
31, 2025:
SUMMARY
OF THE CHANGES IN THE FAIR VALUE OF THE LEVEL 3 WARRANT LIABILITY
| |
|
Warrant
Liability |
|
| Fair value as of June 30, 2025 |
|
$ |
- |
|
| Initial fair value of warrant
liability upon issuance |
|
|
882,345 |
|
| Change in fair value
of warrant liability |
|
|
(593,710 |
) |
| Fair value as
of December 31, 2025 |
|
$ |
288,635 |
|
|
|