Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 69

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 69
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S

|                        |     |   |     June 
 30, 2025 |     |   | September 
  30, 2024 |
|:-----------------------|:----|:--|---------:|:----|:--|----------:|
| Prepaid                
 expenses               |     | $ |      200 |     | $ |    42,762 |
| Prepaid                
 Rent                   |     |   |        - |     |   |     5,000 |
| Total                  
 – Accounts receivables |     | $ |      200 |     | $ |    47,762 |

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

5. 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 value below amortized cost is determined to be credit-related and the Company does not intend to sell the security, nor is it more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, the expected credit loss is recognized in earnings and the non-credit portion is recorded in other comprehensive income.

As of June 30, 2025 and September 30, 2024, the Company determined that no allowance for credit losses was required for its available-for-sale securities. Fair value measurements are categorized based on the inputs used to determine fair value. The fair values of the Company’s AFS securities are primarily based on Level 3 inputs.

The Company also holds investments in certain privately held equity securities that do not have a readily determinable fair value and are not accounted for under the equity method. These securities are measured at cost, less impairment (if any), and adjusted for observable price changes in orderly transactions for identical or similar investments.

The fair value of Level 3 investments is based on valuation models that include unobservable inputs such as projected cash flows, market comparables, and management assumptions. These valuations require significant judgment and estimation by management.

The above mentioned constitute