Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 116

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 116
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 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.

| 93 |

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. 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:

SCHEDULE OF INVESTMENT

|                                                         |     |   |            As of 
 December 31,2024 |     |   |              As of 
 September 30,