Company: RGBP
Filing Date: 2025-09-08
Form Type: 253G1
Source: 0001641172-25-026822
Chunk: 159

Company: Regen BioPharma Inc
Filing Date: 2025-09-08
Form: 253G1
Chunk 159
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employee compensation has been adjusted to $0.1499 per share

The market price utilized in calculating Derivative Liability as of September 30, 2024 has been corrected to $0.1027 per share.

$204,847 in Unrealized Losses on Investment Securities has been reclassified as Other Comprehensive Income

| 124 |

Cumulative Effect of Restatement of Previously Issued Financial Statements for the Year ended September 30, 2024:

<div align='center'>REGEN BIOPHARMA , INC.

CONSOLIDATED BALANCE SHEETS</div>

SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

|                                                                                                                                                                                                                            |     | Originally Presented | As of September 30, 2024 |   |     |     | Adjustments |   |     | Restated | As of September 30, 2024 |   |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:---------------------|-------------------------:|:--|:----|:----|------------:|:--|:----|:---------|-------------------------:|:--|
| ASSETS                                                                                                                                                                                                                     |     |                      |                          |   |     |     |             |   |     |          |                          |   |
| Current Assets                                                                                                                                                                                                             |     |                      |                          |   |     |     |             |   |     |          |                          |   |
| Cash                                                                                                                                                                                                                       |     | $                    |                      716 |   |     |     |           - |   |     | $        |                      716 |   |
| Accounts Receivable, Related Party                                                                                                                                                                                         |     |                      |                   94,873 |   |     |     |           - |   |     |          |                   94,873 |   |
| Prepaid Assets                                                                                                                                                                                                             |     |                      |                   64,289 |   |     |     |     (16,527 | ) |     |          |                   47,762 |   |
| Total Current Assets                                                                                                                                                                                                       |     |                      |                  159,878 |   |     |     |     (16,527 | ) |     |          |                  143,351 |   |
| Other Assets                                                                                                                                                                                                               |     |                      |                          |   |     |     |             |   |     |          |                          |   |
| Investment Securities, Related Party                                                                                                                                                                                       |     |                      |                   17,733 |   |     |     |