Company: BIVIW
Filing Date: 2025-08-04
Form Type: S-1/A
Source: 0001520138-25-000235
Chunk: 155

Company: BIOVIE INC.
Filing Date: 2025-08-04
Form: S-1/A
Chunk 155
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 or document that
has been filed. Each statement is this prospectus relating to a contract or document filed as an exhibit is qualified in all respects
by the filed exhibit. The SEC maintains an Internet website that contains reports, proxy statements and other information about issuers,
like us, that file electronically with the SEC. The address of that website is www.sec.gov.

We are subject to the information and reporting
requirements of the Securities Exchange Act of 1934, as amended, and, in accordance with this law, file periodic reports, proxy statements
and other information with the SEC. These periodic reports, proxy statements and other information are available on the website of the
SEC referred to above. We maintain a website at https://bioviepharma.com/. Information found on, or accessible through, our website is
not a part of, and is not incorporated into, this prospectus, and you should not consider it part of this prospectus.

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INDEX TO FINANCIAL STATEMENTS

BIOVIE INC.</div>

Audited Financial Statements

| Report of Independent Registered Public Accounting Firm - EisnerAmper LLP (PCAOB Number 274) 
 Balance Sheets as of June 30, 2024 and 2023                                                  
 Statements of Operations and Comprehensive Loss for the Years Ended June 30, 2024 and 2023   | F-2 
 F-4 
 F-5 |
|:---------------------------------------------------------------------------------------------|:----|
| Statements of Changes in Stockholders’ Equity for the Years Ended June 30, 2024 and 2023     | F-6 |
| Statements of Cash Flows for the Years Ended June 30, 2024 and 2023                          | F-7 |
| Notes to Audited Financial Statements                                                        | F-8 |

Unaudited Financial Statements

| Condensed Balance Sheets as of March 31, 2025 and June 30, 2024                                                                                          
 Condensed Statements of Operations and Comprehensive Loss for the Three and Nine Months Ended March 31, 2025 and 2024                                    | F-27 
 F-28 |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------|:-----|
| Condensed Statements of Changes in Stockholders’ Equity for the Periods From July 1, 2024 Through March 31, 2025 and July 1, 2023 Through March 31, 2024 | F-29 |
| Condensed Statements of Cash Flows for the