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 | |
|
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