Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 141

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 141
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 a Level 1instrument within the fair value hierarchy.

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. 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. |

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 |

As of September 30, 2023,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) |     |         |     |         |     | $       | 222,580 |

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Non-recurring Fair Value Measurements

Certain assets and liabilities are measured at fair value on a nonrecurring basis. In other words, the instruments are notmeasured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is