FAIR VALUE MEASUREMENT (Tables)

6 Months Ended

Jun. 30, 2025

Investments, All Other Investments [Abstract]

SCHEDULE OF FAIR VALUE VALUATION ASSUMPTIONS

	June 30, 2025
Risk free interest rate		3.71%-3.89	%
Expected term (years)		1.36 - 3.61
Expected volatility		82% - 98	%
Expected dividends		0.00	%

SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS

The following table sets forth a summary of the changes in the fair value of Level 3 liabilities that are measured at fair value on a recurring basis during the six months ended June 30, 2025:


Balance, January 1, 2025	$	2,520,851
Change in fair value of warrant liability		59,528
Balance, June 30, 2025	$	2,580,379

SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

Assets and liabilities measured at fair value on a recurring basis are as follows:

	Fair value measurements at reporting date using:
	Quoted prices in active markets for identical liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total Fair Value
Assets:
Marketable securities as of June 30, 2025	$	5,825,685	$	-	$	-	$	5,825,685
Marketable securities as of December 31, 2024	$	10,184,701	$	-	$	-	$	10,184,701

Liabilities:
Warrant liabilities as of June 30, 2025	$	-	$	-	$	2,580,379	$	2,580,379
Warrant liabilities as of December 31, 2024	$	-	$	-	$	2,520,851	$	2,520,851

BioRestorative Therapies, Inc. 10-Q