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FAIR VALUE MEASUREMENTS | 9 Months Ended
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Mar. 31, 2026
Fair Value Disclosures [Abstract] |
FAIR VALUE MEASUREMENTS |
(9) | FAIR VALUE MEASUREMENTS
The fair value of cash equivalents is classified using a hierarchy prioritized based on inputs. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on management’s own assumptions used to measure assets and liabilities at fair value. A financial asset’s or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The following table provides the assets carried at fair value: SCHEDULE OF FAIR VALUE ASSET MEASUREMENT
|  | Carrying Value |  |  | Quoted prices in active markets (Level 1) |  |  | Other quoted/observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |
March 31, 2026: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents - Money market funds |  | $ | 9,720,869 |  |  | $ | 9,720,869 |  |  | $ | - |  |  | $ | - |
June 30, 2025: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents - Money market funds |  | $ | 2,286,603 |  |  | $ | 2,286,603 |  |  | $ | - |  |  | $ | - |
PALATIN TECHNOLOGIES, INC. and Subsidiary Notes to Consolidated Financial Statements

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- Definition The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/820/tableOfContent + Details
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