Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 142

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 142
---
 additional disclosures of significant segment expenses and other segment items as well as incremental qualitative disclosures.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did notor are notbelieved by management to have a material impact on the Company’s present or future consolidated financial statements.

4. ACCOUNTS RECEIVABLES

Accounts receivable were comprised of the following:

SCHEDULE OF ACCOUNTS RECEIVABLE

|                         |     |     | September 30, 2024 |     |     | September 30, 2023 |
|:------------------------|:----|:----|-------------------:|:----|:----|-------------------:|
| Customer- Related Party |     |     |             94,873 |     |     |                  0 |
| Total                   |     |     |             94,873 |     |     |                  0 |

During the year ended September 30, 2024 and 2023, there was no allowance for doubtful accounts.

5. PREPAID EXPENSES

Prepaid Expenses were comprised of the following:

SCHEDULE OF PREPAID EXPENSES

|                  |     | As of September 30, 
 2024                |   2024 |     | 2023 |   2023 |
|:-----------------|:----|:--------------------|-------:|:----|:-----|-------:|
| Prepaid Expenses |     | $                   | 42,762 |     | $    |      - |
| Prepaid Rent     |     |                     |  5,000 |     |      | 10,000 |
| Total            |     | $                   | 47,762 |     | $    | 10,000 |

Prepaid expenses consist of payments of certain expenses by cash or issuance of shares for which services are pending to be received.

| 114 |

6. INVESTMENTS

The Company classifies its investment securities as available-for-sale. Available-for-sale securities are recorded at fair value, with unrealized gains and losses reported as a component of other comprehensive income (loss), net of related tax effects, until realized. Realized gains and losses are recognized in earnings when the securities are sold, using the specific identification method. Declines in fair value judged to be other-than-temporary are recognized in earnings.

The Company evaluates its investment portfolio for credit losses on a quarterly basis. If a decline in fair