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DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS | 9 Months Ended
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Mar. 31, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS | NOTE 12 - DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS Derivative Financial Instruments: The Company applies the provisions of ASC 815-40, Contracts in Entity’s Own Equity, under which convertible instruments and warrants, which contain terms that protect holders from declines in the stock price (reset provisions), may not be exempt from derivative accounting treatment. As a result, warrants and embedded conversion options in convertible debt are recorded as a liability and are revalued at fair value at each reporting date. If the fair value of the warrants exceeds the face value of the related debt, the excess is recorded as change in fair value in operations on the issuance date. The Company had $55,000 (1 note) and $291,650 (9 notes) of convertible debt, which were treated as derivative instruments outstanding at March 31, 2026 and June 30, 2025, respectively. The Company calculates the estimated fair values of the liabilities for derivative instruments using the Binomial Trees Method. The closing price of the Company’s common stock at March 31, 2026, the last trading day of the period ended March 31, 2026, was $0.11. The volatility, expected remaining term and risk-free interest rates used to estimate the fair value of derivative liabilities at March 31, 2026 are indicated in the table that follows. The expected term is equal to the remaining term of the warrants or convertible instruments and the risk-free rate is based upon rates for treasury securities with the same term. Convertible Debt SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES
|  | Initial Valuations (on new derivative instruments entered into during the three months ended March 31, 2026) |  |  | March 31, 2026 |
Volatility |  |  | - |  |  |  | 324 | %
Expected Remaining Term (in years) |  |  | - |  |  |  | 0.002 |
Risk Free Interest Rate |  |  | - |  |  |  | 3.74 | %
Expected dividend yield |  |  | None |  |  |  | None |
PROPANC BIOPHARMA, INC. AND SUBSIDIARY NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS March 31, 2026 (Unaudited) The Company measures and reports at fair value the liability for derivative instruments. The fair value liabilities for price adjustable warrants and embedded conversion options have been recorded as determined utilizing the Binomial Trees model. The following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis As of March 31, 2026 and June 30, 2025: SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
|  | Balance at March 31, 2026 |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
|  |  |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Warrant liability |  | $ | 104,313 |  |  | $ | — |  |  | $ | — |  |  | $ | 104,313 |
Embedded conversion option liabilities |  |  | 50,273 |  |  |  | — |  |  |  | — |  |  |  | 50,273 |
Total |  | $ | 154,586 |  |  | $ | — |  |  | $ | — |  |  | $ | 154,586 |
|  | 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 is a roll forward for the nine months ended March 31, 2026 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, 2025 |  | $ | 403,892 |
Gain on debt extinguishment |  |  | (303,743 | )
Change in fair value included in statements of operations |  |  | (49,876 | )
Balance at March 31, 2026 |  | $ | 50,273 |
The following table sets forth a summary of the changes in the fair value of the Level 3 warrant liability for the nine months ended March 31, 2026: 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 |
Reclassification into equity upon warrant exercise |  |  | (1,805 | )
Change in fair value of warrant liability |  |  | (776,227 | )
Fair value as of March 31, 2026 |  | $ | 104,313 |

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