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DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Jun. 30, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES

 SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES

		Initial Valuations (on new derivative instruments entered into during the year ended June 30, 2023)
Volatility		228.29 – 256.02%
Expected Remaining Term (in years)		0.22 – 0.28
Risk Free Interest Rate		3.13 – 4.42%
Expected dividend yield		None

		June 30, 2023				June 30, 2022
Volatility			334.56	%			228	%
Expected remaining term			0.01 - 0.73				0.01
Risk-free interest rate			5.24	%			1.28	%
Expected dividend yield			None				None

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

 SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

		Balance at June 30, 2023				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		$	423,209			$	—			$	—			$	423,209
Total		$	423,209			$	—			$	—			$	423,209

PROPANC BIOPHARMA, INC. AND SUBSIDIARY

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2023 and 2022

The following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2022:

		Balance at June 30, 2022				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		$	151,262			$	—			$	—			$	151,262
Total		$	151,262			$	—			$	—			$	151,262

SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE

The following is a roll forward for the years ended June 30, 2023 and 2022 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, 2021		$	54,220
Initial fair value of embedded conversion option derivative liability recorded as debt discount			-
Gain on debt extinguishment			(2,069	)
Change in fair value included in statements of operations			99,111
Balance at June 30, 2022			151,262
Beginning balance			151,262
Initial fair value of embedded conversion option derivative liability recorded as debt discount			93,668
Gain on debt extinguishment			(352,051	)
Change in fair value included in statements of operations			530,330
Balance at June 30, 2023		$	423,209
Ending balance		$	423,209

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-SubTopic 10
-Topic 820
-Publisher FASB
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Tabular disclosure of derivative liabilities at fair value.

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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