Company: BIVIW
Filing Date: 2025-08-08
Form Type: 424B5
Source: 0001520138-25-000247
Chunk: 170

Company: BIOVIE INC.
Filing Date: 2025-08-08
Form: 424B5
Chunk 170
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 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 and accretion of premium 
 Year ending June 30,                                                       
 2025                                                                       |     | Unearned Discount | 111,212 |     | Debt Financing Costs | 11,820 |     | Loan Premium | 25,758 |
|:---------------------------------------------------------------------------|:----|:------------------|--------:|:----|:---------------------|-------:|:----|:-------------|-------:|
| Total                                                                      |     | $                 | 111,212 |     | $                    | 11,820 |     | $            | 25,758 |

F-16

| 8. | Fair Value Measurements |

At June 30, 2024 and 2023, the estimated fair value of derivative liabilities
measured on a recurring basis are as follows:

| Schedule of derivative liabilities at fair value |     | Fair Value Measurements at 
 June 30, 2024              |   |     |