Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 118

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 118
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 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.

As of December 31, 2024 and September 30,2024 , the carrying amount of such investments was $17,733 and $17,733 respectively. No adjustments for impairment or observable price changes were recorded during the period.

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 December 31, 2024 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.

Investments consisted of the following:

|                                                 |     |   |       As 
       of 
 December 
  31,2024 |     |   |        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 |

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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) |         |   |
|:------|-------:|:----|: