Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 73

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 73
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 statements.

3. ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following:

|                                      |     |   | June 30, 2025 |     |   | September 30, 2024 |
|:-------------------------------------|:----|:--|--------------:|:----|:--|-------------------:|
| Accounts receivables – related party |     | $ |       177,147 |     | $ |             94,873 |
| Total – Accounts receivables         |     | $ |       177,147 |     | $ |             94,873 |

During the quarter ended June 30, 2025 there was no allowance for doubtful accounts. The CEO of the Company is also executive of the company related to accounts receivables.

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4. PREPAID EXPENSES

Prepaid expenses were comprised of the following:

|                  |     |   |     June 
 30, 2025 |     |   | September 
  30, 2024 |
|:-----------------|:----|:--|---------:|:----|:--|----------:|
| Prepaid expenses |     | $ |      200 |     | $ |    42,762 |
| Prepaid Rent     |     |   |        - |     |   |     5,000 |
| Total – Accounts 
 receivables      |     | $ |      200 |     | $ |    47,762 |

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

5. 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