Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 113

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 113
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31, 2024,the following
table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

SCHEDULE OF FAIR VALUE HIERARCHY MEASURED AT RECURRING BASIS

|                                       |     | Level 1 |   |     | Level 2 |   |     | Level 3 |        |
|:--------------------------------------|:----|:--------|:--|:----|:--------|:--|:----|:--------|-------:|
| Investment Securities (Related Party) |     |         | - |     |         | - |     | $       | 17,733 |

As of September 30, 2024,the following
table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

|                                       |     | Level 1 |   |     | Level 2 |   |     | Level 3 |        |
|:--------------------------------------|:----|:--------|:--|:----|:--------|:--|:----|:--------|-------:|
| Investment Securities (Related Party) |     |         | - |     |         | - |     | $       | 17,733 |

L. STOCK-BASED COMPENSATION

The Company accounts for
share-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Share-based Payment, which requires
all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements
based on their fair values. The fair value of stock options is calculated by using the Black-Scholes option pricing formula that requires
estimates for expected volatility, expected dividends, the risk-free interest rate and the term of the option. If any of the assumptions
used in the Black-Scholes model change significantly, share-based compensation expense may differ materially in the future from that recorded
in the current period.

M. SEGMENT REPORTING

FASB ASC Topic 280, Segment
Reporting, requires public companies to report financial and descriptive information about their reportable operating segments. The Company’s
management identifies operating segments based on how the Company’s management internally evaluate separate financial information,
business activities and management responsibility. At the current time, the Company has only one reportable segment, primarily in the
development of regenerative medical applications

N. INCOME TAXES

The Company uses the