Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 87

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 87
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 Entities are required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value based upon the following fair value hierarchy:

| Level 1 — | Quoted prices in active markets for identical assets or liabilities;                                                                                                                                                                                                                                       |
| Level 2 — | Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and |
| Level 3 — | Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.                                                                                                                                                            |

| 72 |

As of March 31 , 2025,the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

SCHEDULE OF FAIR VALUE HIERARCHY MEASURED AT RECURRING BASIS

|                                       |     | Level 1 |   |     | Level 2 |   |     | Level 3 |        |
|:--------------------------------------|:----|:--------|:--|:----|:--------|:--|:----|:--------|-------:|
| Investment Securities (Related Party) |     |         | - |     |         | - |     | $       | 17,733 |

As of September 30, 2024,the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

|                                       |     | Level 1 |   |     | Level 2 |   |     | Level 3 |        |
|:--------------------------------------|:----|:--------|:--|:----|:--------|:--|:----|:--------|-------:|
| Investment Securities (Related Party) |     |         | - |     |         | - |     | $       | 17,733 |

L. STOCK-BASED COMPENSATION

The Company accounts for share-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Share-based Payment, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values. The fair value of stock options is calculated by using the Black-Scholes option pricing formula that requires estimates for expected volatility