Company: RGBP
Filing Date: 2025-12-05
Form Type: 253G1
Source: 0001493152-25-026350
Chunk: 144

Company: Regen BioPharma Inc
Filing Date: 2025-12-05
Form: 253G1
Chunk 144
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 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 September 30 , 2024 and 2023, the carrying amount of such investments was $222,579and $222,579 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 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:

|                                                         |     | As of September 30, |   2024 |     |   |    2023 |
|:--------------------------------------------------------|:----|:--------------------|-------:|:----|:--|--------:|
| 470,588 Common Shares of Zander Therapeutics, Inc.      |     | $                   |  6,495 |     | $ |  87,608 |
| 725,000 Series M Preferred of Zander Therapeutics, Inc. |     |                     | 11,238 |     |   | 134,971 |
| Investments, net                                        |     | $                   | 17,733 |     | $ | 222,579 |

Common Shares of Zander Therapeutics, Inc.

On June 11, 2018, Regen Biopharma, Inc. was paid a property dividend consisting of 470,588 of the common shares of Zander Therapeutics, Inc.

| Basis |        |     | Fair Value |       |     | Total Unrealized Gains/(Loss) |         |   |
|:------|-------:|:----|:-----------|------:|:----|:------------------------------|:--------|:--|
| $     | 87,608 |     | $          | 6,495 |     | $