Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 117

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 117
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     30, 2024 |
|:--------------|:----|:--|------------:|:----|:--|-------------:|
| Licensee-     
 Related Party |     |   |     122,298 |     |   |       94,873 |
| Total         |     | $ |     122,298 |     | $ |       94,873 |

During the quarter ended December 31, 2024 there was no allowance for doubtful accounts.

3. PREPAID EXPENSES

Prepaid Expenses were comprised of the following:

|          |     |   |       As 
       of 
 December 
 31, 2024 |     |   |        As 
        of 
 September 
   30,2024 |
|:---------|:----|:--|---------:|:----|:--|----------:|
| Prepaid  
 Expenses |     | $ |   51,250 |     | $ |    42,762 |
| Prepaid  
 Rent     |     |   |        - |     |   |     5,000 |
| Total    |     | $ |   51,250 |     | $ |    47,762 |

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

4. 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 December 31, 2024 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.