Company: BIVIW
Filing Date: 2025-07-11
Form Type: S-1/A
Source: 0001520138-25-000205
Chunk: 195

Company: BIOVIE INC.
Filing Date: 2025-07-11
Form: S-1/A
Chunk 195
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 |     |                    |                |   |     |                   |                |   |     |                   |                |   |
| - Basic                                                                                |     |                    |     18,507,218 |   |     |                    |      4,480,108 |   |     |                   |     13,503,512 |   |     |                   |      3,986,991 |   |
| - Diluted                                                                              |     |                    |     18,507,218 |   |     |                    |      4,480,108 |   |     |                   |     13,503,512 |   |     |                   |      3,986,991 |   |
| NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS                                           |     | $                  |     (2,788,418 | ) |     | $                  |     (8,954,253 | ) |     | $                 |    (14,422,444 | ) |     | $                 |    (28,066,162 | ) |
| Other comprehensive loss                                                               |     |                    |                |   |     |                    |                |   |     |                   |                |   |     |                   |                |   |
| Reclassification of unrealized gains on available-for-sale investments upon settlement |     |                    |              - |   |     |                    |              - |   |     |                   |              - |   |     |                   |       (176,591 | ) |
| Total other comprehensive loss                                                         |     |                    |              - |   |     |                    |              - |   |     |                   |              - |   |     |                   |       (176,591 | ) |
| Comprehensive loss                                                                     |     | $                  |     (2,788,418 | ) |     | $                  |     (8,954,253 | ) |     | $                 |    (14,422,444 | ) |     | $                 |    (28,242,753 | ) |

<div align='center'>See accompanying notes to unaudited condensed financial
statements

F-27

BioVie Inc.

Condensed Statements of Changes in Stockholders’ Equity

(Unaudited)</div>

|                                                                                        |     | Common Stock 
 Shares       |            |     | Common Stock 
 Amount       |       |     | Additional 
 Paid in    
 Capital    |             |   |     | Treasury Stock 
 Shares