Company: BIVIW
Filing Date: 2025-08-04
Form Type: S-1/A
Source: 0001520138-25-000235
Chunk: 176

Company: BIOVIE INC.
Filing Date: 2025-08-04
Form: S-1/A
Chunk 176
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 of the Notes Payable as of June 30, 2024 and
2023:

Current portion of Notes Payable

| Schedule of note payable                                                                |     |   | June 30, 2024 |   |     |   | June 30, 2023 |   |
|:----------------------------------------------------------------------------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Current portion of Notes Payable                                                        |     | $ |     5,000,000 |   |     | $ |    10,000,000 |   |
| Less: debt financing costs                                                              |     |   |       (11,820 | ) |     |   |      (108,751 | ) |
| Less: unearned discount                                                                 |     |   |      (111,212 | ) |     |   |    (1,023,145 | ) |
| Plus: accretion of Loan Premium                                                         |     |   |       824,242 |   |     |   |       236,970 |   |
| Current portion of Notes Payable, net of financing costs, unearned premium and discount |     | $ |     5,701,210 |   |     | $ |     9,105,074 |   |

Non-current portion of Notes Payable

|                                                                                          |     | June 30, 2024 |   |     | June 30, 2023 |           |   |
|:-----------------------------------------------------------------------------------------|:----|:--------------|:--|:----|:--------------|----------:|:--|
| Notes Payable                                                                            |     | $             | - |     | $             | 5,000,000 |   |
| Less: debt financing costs                                                               |     |               | - |     |               |   (11,820 | ) |
| Less: unearned discount                                                                  |     |               | - |     |               |  (111,212 | ) |
| Plus: accretion of Loan Premium                                                          |     |               | - |     |               |   350,302 |   |
| Notes Payable, net of the current portion financing costs, unearned premium and discount |     | $             | - |     | $             | 5,227,270 |   |

Estimated future amortization expense and accretion of Loan Premium is
as follows:

| Schedule of estimated future amortization expense