Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 74

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 74
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 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 the Company’s sole related party investment securities as of June 30, 2025 and September 30, 2024. No public market exists for any of the securities of Zander Therapeutics, Inc. The Company owns 7.9% of the total shares of Zander Therapeutics, Inc.

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Investments consisted of the following:

|                                                         |     |   | As of June 30,2025 |     |   | As of September 30, 2024 |
|:--------------------------------------------------------|:----|:--|-------------------:|:----|:--|-------------------------:|
| 470,588 Common Shares of Zander Therapeutics, Inc.      |     | $ |              6,495 |     | $ |                    6,495 |
| 725,000 Series M Preferred of Zander Therapeutics, Inc. |     |   |             11,238 |     |   |                   11,238 |
| Investments, net                                        |     | $ |             17,733 |     | $ |                   17,333 |

Common Shares of Zander Therapeutics, Inc.

On June 11, 2018, Regen Biopharma, Inc. was paid a property dividend consisting of 470,588 of the common shares of Zander Therapeutics, Inc.

| Basis |        |     | Fair Value |       |     | Total Unrealized Gains/(Loss) |         |   |
|:------|-------:|:----|:-----------|------