Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 133

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 133
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 rates and projected cash flows, by 
 comparing them to observable market data and industry benchmarks.                          |

| ● | Reviewing                                                      
 subsequent events and transactions for evidence of fair value. |

/s/ BCRG

BCRG Group (PCAOB ID 7158)

We have served as the Company’s auditor since 2024.

Irvine, CA

May 13, 2025

<div align='center'>100

REGEN BIOPHARMA , INC.

CONSOLIDATED BALANCE SHEETS</div>

| ASSETS:                                                                              
 Current Assets                                                                       |     | As of September 30, 
 2024                
 (As Restated)       |             |   |     | 2023 |             |   |
|:-------------------------------------------------------------------------------------|:----|:--------------------|------------:|:--|:----|:-----|------------:|:--|
| Cash                                                                                 |     | $                   |         716 |   |     | $    |     121,037 |   |
| Accounts receivable, related party                                                   |     |                     |      94,873 |   |     |      |           - |   |
| Prepaid expenses                                                                     |     |                     |      47,762 |   |     |      |      10,000 |   |
| Total Current Assets                                                                 |     |                     |     143,351 |   |     |      |     131,037 |   |
| Other Assets                                                                         |     |                     |             |   |     |      |             |   |
| Investment securities, related party                                                 |     |                     |      17,733 |   |     |      |     222,580 |   |
| Total Other Assets                                                                   |     |                     |      17,733 |   |     |      |     222,580 |   |
| TOTAL ASSETS                                                                         |     | $                   |     161,084 |   |     | $    |     353,617 |   |
| LIABILITIES AND STOCKHOLDERS’ EQUITY                                                 |     |                     |             |   |     |      |             |   |
| Current Liabilities:                                                                 |     |                     |             |   |     |      |             |   |
| Accounts payable                                                                     |     | $                   |      29,668 |   |     | $    |      29,673 |   |
| Accrued expenses                                                                     |     |                     |