Company: RGBP
Filing Date: 2025-05-28
Form Type: 10-Q
Source: 0001641172-25-012619
Chunk: 9

Company: Regen BioPharma Inc
Filing Date: 2025-05-28
Form: 10-Q
Item: Part I, Item 1
Chunk 9
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 Rent          -                               5,000  
  Total                 $265                          $47,762  

Prepaid
expenses consist of payments of certain expenses by cash or issuance of shares for which services are pending to be received.

4. INVESTMENTS

The
Company classifies its investment securities as available-for-sale. Available-for-sale securities are recorded at fair value, 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.

As
of March 31, 2025 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 March 31, 2025 and September 30,2024, the carrying amount of such investments was $ 17,733 17,733

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 March 31, 2025 and September 30, 2024.
No public market exists for any of the securities of Zander Therapeutics, Inc. The Company owns 7.9

Investments