Company: RGBP
Filing Date: 2025-05-16
Form Type: 10-Q
Source: 0001641172-25-011206
Chunk: 8

Company: Regen BioPharma Inc
Filing Date: 2025-05-16
Form: 10-Q
Item: Part I, Item 1
Chunk 8
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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 owns7.9% of the total shares of Zander Therapeutics, Inc.

Investments consisted of the following:

SCHEDULE OF INVESTMENT

                                                               As of                             As of                           
  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  

Common Shares of Zander Therapeutics, Inc.

On June 11, 2018, Regen Biopharma, Inc. was paid a
property dividend consisting of470,588of the common shares of Zander Therapeutics, Inc.
Basis Fair Value Total Unrealized Gains/(Loss)
─────────────────────────────────────────────────────────────────────────────────────────────────
$ 87,608 $ 6,495 $ ( 81,112
Series M Preferred of Zander Therapeutics, Inc.
On November 29, 2018, the Company accepted725,000shares of the Series M Preferred stock of Zander Therapeutics, Inc. in satisfaction of prepaid rent and accrued interest owed to the Company
collectively amounting to $13,124.
Basis Fair Value Total Unrealized Gains/(Loss)
────────────────────────────────────────────────────────────────────────────────────────────────────
$ 134,971 $ 11,238 $ ( 123,733

On December 31, 2024 and September 30, 2024, the Company
revalued470,588of the common shares of Zander Therapeutics, Inc. and725,000shares of the Series M Preferred stock of Zander Therapeutics,
Inc. based on the following inputs:
Fair Value of Intellectual Property 300,000
Prepaid Expenses 65,661
Due from Employee -
Note Receivable 40000
Accrued Interest Receivable 35,000
Investment Securities 258,255
Convertible Note Rece