0001607062-17-000118.txt : 20170330 0001607062-17-000118.hdr.sgml : 20170330 20170330170016 ACCESSION NUMBER: 0001607062-17-000118 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 56 CONFORMED PERIOD OF REPORT: 20150331 FILED AS OF DATE: 20170330 DATE AS OF CHANGE: 20170330 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Regen BioPharma Inc CENTRAL INDEX KEY: 0001589150 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 455192997 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-191725 FILM NUMBER: 17726564 BUSINESS ADDRESS: STREET 1: 4700 SPRING ST #304 CITY: LA MESA STATE: CA ZIP: 91942 BUSINESS PHONE: 619-702-1404 MAIL ADDRESS: STREET 1: 4700 SPRING ST #304 CITY: LA MESA STATE: CA ZIP: 91942 10-Q/A 1 rgbp033115form10qa.htm FORM 10-Q/A

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 1

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2015

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from

Commission File No. 333-191725

REGEN BIOPHARMA, INC.

(Exact name of small business issuer as specified in its charter)

Nevada		45-5192997
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

4700 Spring Street, St 304, La Mesa, California 91942

(Address of Principal Executive Offices)

619 702 1404

(Issuer’s telephone number)

None

(Former name, address and fiscal year, if changed since last report)

Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer,” “non-accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

☐ Large accelerated filer	☐ Accelerated filer
☐ Non-accelerated filer	☒ Smaller reporting company

APPLICABLE ONLY TO CORPORATE ISSUERS:

As of May 1 , 2015 there were 110,739,382 shares of common stock issued and outstanding.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act):

Yes ☐ No ☒

EXPLANATORY NOTE: THIS AMENDMENT NO.1 TO REGEN BIOPHARMA, INC’S (THE “COMPANY”) FORM 10-Q FOR THE PERIOD ENDED MARCH 31, 2015 (“(“ORIGINAL FILING”) IS BEING FILED SOLELY TO AMEND THE FOLLOWING PORTIONS OF THE ORIGINAL FILING.

PART 1, ITEM 1 FINANCIAL STATEMENTS

PART 1, ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

THE COMPANY HAS NOT MODIFIED OR UPDATED DISCLOSURES PRESENTED IN THE ORIGINAL FILING, EXCEPT AS INDICATED ABOVE. ACCORDINGLY, THIS AMENDMENT DOES NOT REFLECT EVENTS OCCURRING AFTER THE DATE OF THE ORIGINAL FILING AND DOES NOT MODIFY OR UPDATE THOSE DISCLOSURES AFFECTED BY SUBSEQUENT EVENTS, EXCEPT AS SPECIFICALLY REFERENCED HEREIN. INFORMATION NOT AFFECTED BY THE ABOVE AMENDMENTS IS UNCHANGED AND REFLECTS THE DISCLOSURES MADE AT THE TIME OF THE ORIGINAL FILING.

PART I - FINANCIAL INFORMATION

Item 1. - Financial Statements

REGEN BIOPHARMA , INC.
BALANCE SHEET


	As of March 31, 2015 (unaudited) (as restated)			As of September 30, 2014
ASSETS
CURRENT ASSETS
Cash		521,974			0
Note Receivable		12,051			10,422
Accrued Interest Receivable		784			233
Total Current Assets		534,809			10,655


TOTAL ASSETS		534,809			10,655

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Bank Overdraft		0			6,137
Accounts payable		16,207			3,305
Notes Payable		133,751			120,169
Accrued payroll taxes		2,976			8,463
Accrued Interest		14,635			2,212
Accrued Reent		5,000
Accrued Payroll		7,501
Total Current Liabilities		180,070			140,286
Total Liabilities		180,070			140,286

STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September 30, 2014		10,932			5,191
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively		5,714
Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000 and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively		3			0
Additional Paid in capital		1,725,670			485,097
Contributed Capital		743,658			658,658
Retained Earnings (Deficit) accumulated during the development stage		(2,131,238	)		(1,278,577	)
Total Stockholders' Equity (Deficit)		354,739			(129,631	)

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		534,809			10,655

The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF OPERATIONS


	Three months ended March 31, 2015 (unaudited) (as restated)		Three Months ended March 31, 2014 (unaudited)		Six Months ended March 31, 2015 (unaudited) (as restated)		Six Months ended March 31, 2014 (unaudited)
REVENUES	0		0		0		0

COST AND EXPENSES
Research and Development	22,969		8,042		25,206		13,867
General and Administrative	303,536		133,086		442,989		262,381
Consulting and Professional Fees	279,913		28,915		339,761		79,630
Rent	15,000		0		26,871		0
Total Costs and Expenses	621,419		170,043		834,828		355,878

OPERATING LOSS	(621,419	)	(170,043	)	(834,828	)	(355,878	)

OTHER INCOME & (EXPENSES)
Interest Income	291		0		551		0
Interest Expense	(9,188	)	0		(15,230	)	0
Capital contribution to parent	0		(16,158	)			(39,852	)
Preferred shares issued pursuant to contractual obligations	(3,154	)	0		(3,154	)	0

TOTAL OTHER INCOME (EXPENSE)	(12,051	)	(16,158	)	(17,833	)	(39,852	)

NET INCOME (LOSS)	(633,470	)	(186,201	)	(852,661	)	(395,730	)
BASIC AND FULLY DILUTED
EARNINGS (LOSS) PER SHARE	(0.0088	)	(0.004	)	(0.0092	)	(0.0080	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230		51,910,000		93,139,424		51,552,253


The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF CASH FLOWS
(unaudited)


	Six Months Ended March 31, 2015 (as restated)			Six Months Ended March 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES

Net Income (loss)	$	(852,661	)		(395,730	)
Adjustments to reconcile net Income to net cash

Preferred Stock issued for Expenses	$	100			0
Preferred Stock issued for interest		891			0
Common Stock issued for expenses
Preferred Stock issued pursuant to contractual obligations		3,154			0
Common Stock issued to Consultants		226,177			0
Preferred Stock issued to Consultants		420			0
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable		12,902			833
(Increase) Decrease in Notes Receivable		(1,629	)		0
(Increase) Decrease in Interest Receivable		(551	)		0
Increase ( Decrease) in Bank Overdraft		(6,137	)		0
Increase (Decrease) in accrued Expenses		19,437			6,764
Increase in Additional Paid in Capital		132,603			0
Net Cash Provided by (Used in) Operating Activities	$	(465,294	)		(388,133	)

CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		0			300,000
Increase in Contributed Capital		85,000			95,000
Increase ( Decrease) in Notes Payable		19,582			0
Increase in Convertible Notes payable		882,686			0
Net Cash Provided by (Used in) Financing Activities		987,268			395,000

Net Increase (Decrease) in Cash	$	521,974			6,867

Cash at Beginning of Period		0			115,922

Cash at End of Period	$	521,974			122,789


Supplemental Disclosure of Noncash investing and financing activities:
Common Shares Issued for Debt	$	882,686
Preferred Shares issued for Debt	$	6,000

The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA, INC.

Notes to Financial Statements

As of March 31, 2015

The accompanying unaudited interim condensed consolidated financial statements of Regen Biopharma , Inc. (“Regen” or “the Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the United States Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K for the year ended September 30, 2014. In general, interim disclosures do not repeat those contained in the annual statements. In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.

NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company was organized April 24, 2012 under the laws of the State of Nevada. The Company is a majority owned subsidiary of Bio-Matrix Scientific Group, Inc, a Delaware corporation.

The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials

A. BASIS OF ACCOUNTING

The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.

B. USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

C. CASH EQUIVALENTS

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

D. PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.

E. FAIR VALUE OF FINANCIAL INSTRUMENTS

Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:

Level 1: Quoted prices in active markets for identical assets or liabilities

Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

F. INCOME TAXES

The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established.

Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

G. BASIC EARNINGS (LOSS) PER SHARE

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception.

Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.

H. ADVERTISING

Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the three months ended March 31, 2015 and $0 for the three months ended March 31, 2014.

NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS

In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard.

The following accounting standards updates were recently issued and have not yet been adopted by us. These standards are currently under review to determine their impact on our consolidated financial position, results of operations, or cash flows.

In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements.

In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award's grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements.

In August2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity's liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure.

On January 31, 2013, the FASB issued Accounting Standards Update [ASU] 2013-01, entitled Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. The guidance in ASU 2013-01 amends the requirements in the FASB Accounting Standards Codification [FASB ASC] Topic 210, entitled Balance Sheet. The ASU 2013-01 amendments to FASB ASC 210 clarify that ordinary trade receivables and receivables in general are not within the scope of ASU 2011-11, entitled Disclosure about Offsetting Assets and Liabilities, where that ASU amended the guidance in FASB ASC 210. As those disclosures now are modified with the ASU 2013-01 amendments, the FASB ASC 210 balance sheet offsetting disclosures now clearly are applicable only where reporting entities are involved with bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities borrowing and lending transactions that either are offset using the FASB ASC 210 or 815 requirements, or that are subject to enforceable master netting arrangements or similar agreements. ASU 2013-01 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on our financial statements.

On February 28, 2013, the FASB issued Accounting Standards Update [ASU] 2013-04, entitled Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The ASU 2013-04 amendments add to the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 405, entitled Liabilities and require reporting entities to measure obligations resulting from certain joint and several liability arrangements where the total amount of the obligation is fixed as of the reporting date, as the sum of the following:

The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors.

Any additional amounts the reporting entity expects to pay on behalf of its co-obligors.

While early adoption of the amended guidance is permitted, for public companies, the guidance is required to be implemented in fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments need to be implemented retrospectively to all prior periods presented for obligations resulting from joint and several liability arrangements that exist at the beginning of the year of adoption. The adoption of ASU 2013-04 is not expected to have a material effect on the Company’s operating results or financial position.

On April 22, 2013, the FASB issued Accounting Standards Update [ASU] 2013-07, entitled Liquidation Basis of Accounting. With ASU 2013-07, the FASB amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 205, entitled Presentation of Financial Statements. The amendments serve to clarify when and how reporting entities should apply the liquidation basis of accounting. The guidance is applicable to all reporting entities, whether they are public or private companies or not-for-profit entities. The guidance also provides principles for the recognition of assets and liabilities and disclosures, as well as related financial statement presentation requirements. The requirements in ASU 2013-07 are effective for annual reporting periods beginning after December 15, 2013, and interim reporting periods within those annual periods. Reporting entities are required to apply the requirements in ASU 2013-07 prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of ASU 2013-07 is not expected to have a material effect on the Company’s operating results or financial position.

A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements.

NOTE 3. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company generated net losses of $ 2,131,238 during the period from April 24, 2012 (inception) through March 31, 2015. This condition raises substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Management plans to raise additional funds by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. During the quarter ended March 31, 2015 the Company raised $775,000 through the issuance of convertible debt ( Note 4).

NOTE 4. NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE

	March 31, 2015		September 30, 2014
Bio Matrix Scientific Group, Inc. (Note 7)		19,701		90,000
David Koos ( Notes7)		50		30,168
Bio Technology Partners Business Trust		114,000		0
Notes payable	$	133,751	$	120,168

$19,701 lent to the Company by Bio Matrix Scientific Group, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

$50 lent to the Company by David Koos. is due and payable at the demand of the holder and bear simple interest at a rate of 15% per annum.

$114,000 lent to the Company by Bio Technology Partners Business Trust. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

CONVERTIBLE NOTES PAYABLE

During the quarter ended March 31, 2015 the Company issued Convertible Notes ( “Notes”) with an aggregate face value of $882,686 .. Consideration for these Notes consisted of:

(a)

$775,000 cash and

(b)

Satisfaction of $107,686 of existing indebtedness:

Each Note becomes due and payable at the demand of the Lender at any time after one year subsequent to the issuance date and bears simple interest at 10% per annum payable quarterly at the demand of the Lender.

All or part of the principal and accrued but unpaid interest is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to a 65% discount to the lowest Trading Price (as defined below) for the Common Shares during the thirty (30) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the conversion date. “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by Regen and the Lender. “Trading Day” shall mean any day on which the Common Shares are tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Shares are then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by Regen relating to the Lender’s securities. Principal and interest may be prepaid in part or in full by Regen on not less than three Trading Days prior written notice to the Lender.

Upon expiration of the six month holding specified in Rule 144(d) promulgated under the Securities Act of 1933, Regen , at the request of the Lender, shale remove sale restrictions on one sixth (1/6) of the shares that resulted from conversions made through the issuance of this Note , each month, for a period of six months, with all restrictions being removed by the Company by the expiration of the six month subsequent to expiration of the aforementioned Rule 144 holding period.

If the Lender converts principal into Common Stock of Regen on or prior to 180 days from the issuance of the Note the Lender shall receive one share of Preferred Series “A” Stock of the Company for each share of Common Stock received through conversion.

All Notes were fully converted during the quarter ended March 31, 2015. 31,539,262 common shares of Regen were issued to the Convertible Noteholders in satisfaction of the convertible indebtedness. 31,538,862 of the Company’s Series A Preferred shares were issued to Noteholders pursuant to the terms and conditions of the Notes.

The Company analyzed the conversion feature of the Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change.

The Company values the embedded derivative using the Black-Scholes pricing model and an aggregate derivative liability of $2,368,685 was recognized by the Company. This liability was eliminated prior to the end of the Company’s second quarter as a result of the full conversion of all Notes prior to the end of the Company’s second quarter.

NOTE 5. NOTES RECEIVABLE

	March 31, 2015		September 30, 2014
Entest Biomedical, Inc. (Note 7)	$	12,051	$	10,422

Notes Receivable	$	12,051	$	10,422

$12,051 lent by the Company to Entest Biomedical, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

NOTE 6. INCOME TAXES

As of March 31, 2015

Deferred tax assets:
Net operating tax carry forwards	$	724,621
Other		-0-
Gross deferred tax assets		724,621
Valuation allowance		(724,621	)
Net deferred tax assets	$	-0-

As of March 31, 2014 the Company has a Deferred Tax Asset of $724,621 completely attributable to net operating loss carry forwards of approximately $2,131,238 (which expire 20 years from the date the loss was incurred).

Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry forwards are expected to be available to reduce taxable income. The achievement of required future taxable income is uncertain. As a result, the Company has the Company recorded a valuation allowance reducing all deferred tax assets to 0.

Income tax is calculated at the 34% Federal Corporate Rate.

NOTE 7. RELATED PARTY TRANSACTIONS

As of March 31, 2015 the Company has received capital contributions from Bio Matrix Scientific Group, Inc (“BMSN”) , a corporation under common control with the Company and which possesses the majority of the voting power of the shares outstanding of the company, totaling $743,658 and has issued 50,010,000 common shares to BMSN for aggregate consideration of $20,090. The Company also utilizes approximately 2,300 square feet of office space at 4700 Spring Street, Suite 304, La Mesa California, 91941 subleased to the Company by Entest BioMedical, Inc. on a month to month basis beginning October 1, 2014. The Chief Executive Officer of Entest Biomedical Inc. is David R. Koos who also serves as the Chief Executive Officer of the Company’s parent and the Company. The sublease is on a month to month basis and rent payable to Entest Biomedical, Inc. by Regen Biopharma Inc is equal to $5,000 per month.

As of March 31, 2015 Entest Biomedical Inc. is indebted to the Company in the amount of $12,052. $12,052 lent by the Company to Entest Biomedical, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

As of March 31, 2015 the Company is indebted to BMSN in the amount of $19,701. $19,701 lent to the Company by Bio Matrix Scientific Group, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

As of March 31, 2015 the Company is indebted to David R. Koos in the amount of $50. $50 lent to the Company by Koos is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

On March 6, 2015 the Company issued 2,060,214 of its common shares to David R. Koos, the Company’s Chairman and Chief Executive Officer, in satisfaction of $57,686 of convertible indebtedness.

On March 17, 2015 the Company issued 2,060,214 of its shares of Series A Preferred stock to David R. Koos, the Company’s Chairman and Chief Executive Officer ,in accordance with the terms and conditions of a convertible note issued to David R. Koos by the Company.

On March 9, 2015 the company issued 227,632 common shares of Regen to Todd Caven, the Company’s Chief Financial Officer, as consideration for consulting services performed by Caven prior to his employment with the Company.

During the quarter ended March 31, 2015 the Company paid $9,000 and issued 1,000,000 shares of its Series A Preferred stock to Thomas Ichim, the Company’s Chief Scientific Officer, in consideration of the sale by Icim to the Company of all right, title, and interest in and to the certain invention (hereinafter “Invention”) entitled “Gene Silencing of the Brother of the Regulator of Imprinted Sites” for which a U.S. Patent Number, 8,263,571, issued by the United States Patent and Trademark Office on September 11, 2011.

NOTE 8. COMMITMENTS AND CONTINGENCIES

The Company utilizes approximately 2,300 square feet of office space at 4700 Spring Street, Suite 304, La Mesa California, 91941 subleased to the Company by Entest BioMedical, Inc. on a month to month basis beginning October 1, 2014. The Chief Executive Officer of Entest Biomedical Inc. is David R. Koos who also serves as the Chief Executive Officer of the Company’s parent and the Company. The sublease is on a month to month basis and rent payable to Entest Biomedical, Inc. by Regen Biopharma Inc is equal to $5,000 per month.

On March 20, 2015 Regen Biopharma, Inc. agreed to sublease 199 square feet of laboratory space located at 5310 Eastgate Mall, San Diego, CA 92121 from Human BioMolecular Research Institute (“Sublease Agreement”). Pursuant to the terms of the Sublease Agreement Regen Biopharma, Inc. will pay rent of $400 per month to Human BioMolecular Research Institute (“HBRI”) .. The term of the sublease shall be from March 9, 2015 to September 8, 2015 (a period of 6 months) and will automatically renew thereafter for the same 6 month term unless written notice is received by HBRI within 60 days prior to renewal.

On March 20, 2015 Regen Biopharma, Inc entered into a Research Agreement with HBRI wherein HBRI agreed to provide a variety of professional, scientific and technical services for the proper conduct of research by Regen Biopharma, Inc. and also to make available certain research equipment to Regen Biopharma, Inc. The term of the agreement shall be from March 9, 2015 to September 8, 2015 (a period of 6 months) and will automatically renew thereafter for the same 6 month term unless written notice is received by HBRI within 60 days prior to renewal. As consideration Regen Biopharma, Inc shall pay a monthly fee of $2,700 to HBRI over the term of the agreement.

NOTE 9. STOCKHOLDERS' EQUITY

The stockholders' equity section of the Company contains the following classes of capital stock as March 31, 2015:

Common stock, $ 0.0001 par value; 500,000,000 shares authorized: 109,310,811 shares issued and outstanding.

With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Common Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Common Stock owned by such holder times one (1).

On any voluntary or involuntary liquidation, dissolution or winding up of the Corporation, the holders of the Common Stock shall receive, out of assets legally available for distribution to the Company's stockholders, a ratable share in the assets of the Corporation.

Preferred Stock, $0.0001 par value, 100,000,000 shares authorized of which 600,000 is designated as Series AA Preferred Stock: 30,000 shares issued and outstanding as of March 31, 2015 and 90,000,000 is designated Series A Preferred Stock of which 57,134, 079 shares are outstanding as of March 31, 2015.

The abovementioned shares authorized pursuant to the Company’s certificate of incorporation may be issued from time to time without prior approval of the shareholders. The Board of Directors of the Company shall have the full authority permitted by law to establish one or more series and the number of shares constituting each such series and to fix by resolution full or limited, multiple or fractional, or no voting rights, and such designations, preferences, qualifications, restrictions, options, conversion rights and other special or relative rights of any series of the Stock that may be desired.

Series AA Preferred Stock

On September 15, 2014 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series AA Preferred Stock” (hereinafter referred to as “Series AA Preferred Stock”).

The Board of Directors of the Company have authorized 600,000 shares of the Series AA Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times ten thousand (10,000). Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series AA Preferred Stock shall vote as a single class on all matters submitted to the stockholders.

Series A Preferred Stock

On January 15, 2015 the Company filed a CERTIFICATE OF DESIGNATION ("Certificate of Designations") with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as "Series A Preferred Stock" (hereinafter referred to as "Series A Preferred Stock").

The Board of Directors of the Company have authorized 90,000,000 shares of the Series A Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series A Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series A Preferred Stock owned by such holder times one . Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series A Preferred Stock shall vote as a single class on all matters submitted to the stockholders.

Holders of the Series A Preferred Stock will be entitled to receive, when, as and if declared by the board of directors of the Company (the “Board”) out of funds legally available therefore, non-cumulative cash dividends of $0.01 per quarter. In the event any dividends are declared or paid or any other distribution is made on or with respect to the Common Stock , the holders of Series A Preferred Stock as of the record date established by the Board for such dividend or distribution on the Common Stock shall be entitled to receive, as additional dividends (the “Additional Dividends”) an amount (whether in the form of cash, securities or other property) equal to the amount (and in the form) of the dividends or distribution that such holder would have received had each share of the Series A Preferred Stock been one share of the Common Stock, such Additional Dividends to be payable on the same payment date as the payment date for the Common Stock.

Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series A Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.01 per share of Series A Preferred (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series A Preferred held by them.

If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series A Preferred, then the entire net assets of the Company shall be distributed among the holders of the Series A Preferred, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board.

NOTE 10. STOCK DIVIDEND

During the quarter ended March 31, 2015 a stock dividend of 10,395,217 Series A Preferred shares was paid to the Company’s common shareholders of record as of March 10, 2015. Common shareholders received one share of Series A Preferred Stock for every 10 shares of Regen Biopharma, Inc. common Stock owned as of the Record Date.

NOTE 11. STOCK TRANSACTIONS

Common Stock:

On February 13, 2015 the Company issued 9,000,000 of its common shares to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted stock Award.

On February 13, 2015 the Company issued 7,500,000 of its common shares to Todd Caven, the Company’s Chief Financial Officer, as a Restricted stock Award.

On February 13, 2015 the Company issued 6,000,000 of its common shares to Thomas ichim, the Company’s Chief Scientific Officer and a member of the Board of Directors, as a Restricted stock Award.

On March 6, 2015 19,932,520 Common Shares were issued in satisfaction of $557,686 of convertible indebtedness and $890 of accrued interest on Convertible Notes.

On March 6, 2015 the Company issued 500,000 of its common shares with a fair value of $140,000 as consideration for consulting services rendered.

On March 6, 2015 the Company issued 227,632 of its common shares with a fair value of $ 63,737 to the Company’s Chief Financial Officer as consideration for consulting services rendered prior to his employment with the Company.

Between March 9, 2015 and March 26, 2015 11,606,742 Common Shares were issued in satisfaction of $325,000 of convertible indebtedness.

Series A Preferred Stock:

On March 11, 2015 a stock dividend of 10,395,217 Series A Preferred shares was paid to the Company’s common shareholders of record as of March 10, 2015. Common shareholders received one share of Series A Preferred Stock for every 10 shares of Regen Biopharma, Inc. common Stock owned as of the Record Date.

On March 17, 2015 the Company issued 26,181,719 shares of its Series A Preferred Stock in accordance with the terms and conditions of convertible notes issued.

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to Todd Caven, the Company’s Chief Financial Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to Thomas Ichim, the Company’s Chief Scientific Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 1,000,000 shares of its Series A Preferred Stock to Thomas Ichim, the Company’s Chief Scientific Officer, as partial consideration for the sale to the company by Ichim of all right, title, and interest in and to the certain invention (hereinafter “Invention”) entitled “Gene Silencing of the Brother of the Regulator of Imprinted Sites” for which a U.S. Patent Number, 8,263,571, issued by the United States Patent and Trademark Office on September 11, 2011

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to an employee as a Restricted Stock Award.

On March 17, 2015 the Company issued 4,200,000 shares of its Series A Preferred Stock to consultants for services.

Series AA Preferred Stock:

On February 13, 2015 the Company issued 10,000 shares of its Series AA Preferred Stock to Bio Matrix Scientific Group, Inc. (“BMSN”) in satisfaction of $2,000 of indebtedness owed by the company to BMSN.

On March 23, 2015 the Company issued 20,000 shares of its Series AA Preferred Stock to Bio Matrix Scientific Group, Inc. (“BMSN”) in satisfaction of $4,000 of indebtedness owed by the company to BMSN.

NOTE 12. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Subsequent to the original issuance of Regen’s quarterly financial statements for the period ended March 31, 2015 the Company determined that the recognition of $8,179,432 of expenses recognized during the quarter ended March 31, 2015 resulting from the issuance for less than fair value of common shares in satisfactions of convertible notes issued by the Company should not have been recognized.

The following tables reflect the corrections:

REGEN BIOPHARMA , INC.
BALANCE SHEET


	As of March 31, 2015 (unaudited)			Adjustments			As of March 31, 2015 (unaudited) (as restated)
ASSETS
CURRENT ASSETS
Cash		521,974						521,974
Note Receivable		12,051						12,051
Accrued Interest Receivable		784						784
Total Current Assets		534,809						534,809


TOTAL ASSETS		534,809						534,809

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Bank Overdraft		0						0
Accounts payable		16,207						16,207
Notes Payable		133,751						133,751
Accrued payroll taxes		2,976						2,976
Accrued Interest		14,635						14,635
Accrued Rent		5,000						5,000
Accrued Payroll		7,501						7,501
Total Current Liabilities		180,070						180,070
Total Liabilities		180,070						180,070

STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September 30, 2014		10,932						10,932
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively		5.714						5.714
Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000 and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively		3						3
Additional Paid in capital		9,905,102			(8,179,432	)		1,725,670
Contributed Capital		743,658						743,658
Retained Earnings (Deficit) accumulated during the development stage		(10,310,670	)		8,179,432			(2,131,238	)
Total Stockholders' Equity (Deficit)		354,739						354,739

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		534,809						534,809

The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF OPERATIONS


	Three months ended March 31, 2015 (unaudited)		Adjustments	Three months ended March 31, 2015 (unaudited) (as restated)		Six Months ended March 31, 2015 (unaudited)		Adjustments	Six Months ended March 31, 2015 (unaudited) (as restated)
REVENUES	0			0		0			0

COST AND EXPENSES
Research and Development	22,969			22,969		25,206			25,206
General and Administrative	303,536			303,536		442,989			442,989
Consulting and Professional Fees	279,913			279,913		339,761			339,761
Rent	15,000			15,000		26,871			26,871
Total Costs and Expenses	621,419			621,419		834,828			834,828

OPERATING LOSS	(621,419	)		(621,419	)	(834,828	)		(834,828	)

OTHER INCOME & (EXPENSES)
Interest Income	291			291		551			551
Interest Expense	(9,188	)		(9,188	)	(15,230	)		(15,230	)
Capital contribution to parent	0			0
Loss on issuance of common shares for less than fair value	(8,179,432	)	8,179,432	—		(8,179,432	)	8,179,432	—
Preferred shares issued pursuant to contractual obligations	(3,154	)		(3,154	)	(3,154	)		(3,154	)

TOTAL OTHER INCOME (EXPENSE)	(8,191,483	)		(12,051	)	(8,197,265	)		(17,833	)

NET INCOME (LOSS)	(8,812,901	)		(633,470	)	(9,032,092	)		(852,661	)
BASIC AND FULLY DILUTED
EARNINGS (LOSS) PER SHARE	(0.1224	)		(0.0088	)	(0.0970	)		(0.0092	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230			71,986,230		93,139,424			93,139,424


The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF CASH FLOWS
(unaudited)


	Six Months Ended March 31, 2015			Adjustments			Six Months Ended March 31, 2015 (as restated)
CASH FLOWS FROM OPERATING ACTIVITIES

Net Income (loss)		(9,032,092	)		8,179,432			(852,661	)
Adjustments to reconcile net Income to net cash

Preferred Stock issued for Expenses		100						100
Preferred Stock issued for interest		891						891
Common Stock issued for expenses
Preferred Stock issued pursuant to contractual obligations		3,154						3,154
Common Stock issued to Consultants		226.177						226,177
Preferred Stock issued to Consultants		420						420
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable		12,902						12,902
(Increase) Decrease in Notes Receivable		(1,629	)					(1,629	)
(Increase) Decrease in Interest Receivable		(551	)					(551	)
Increase ( Decrease) in Bank Overdraft		(6,137	)					(6,137	)
Increase (Decrease) in accrued Expenses		19,437						19,437
Increase in Additional Paid in Capital		132,603						132,603
Net Cash Provided by (Used in) Operating Activities		(465,294	)					(465,294	)

CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		0						0
Increase in Contributed Capital		85,000						85,000
Increase ( Decrease) in Notes Payable		19,582						19,582
Increase in Convertible Notes payable		882,686						882,686
Increase in issuance of stock below fair value		8,179,432			(8,179,432	)		—
Net Cash Provided by (Used in) Financing Activities		987,268						987,268

Net Increase (Decrease) in Cash		521,974						521,974

Cash at Beginning of Period		0						0

Cash at End of Period		521,974						521,974


Supplemental Disclosure of Noncash investing and financing activities:
Common Shares Issued for Debt		882,686						882,686
Preferred Shares issued for Debt		6,000						6,000

The Accompanying Notes are an Integral Part of These Financial Statements

NOTE 13. SUBSEQUENT EVENTS

On April 6, 2015 Regen issued a $40,000 face value Convertible Promissory Note ( “Note”) to joint individual investors (“Lender”) for consideration of $40,000. The Note becomes due and payable at the demand of the Lender at any time after March 6, 2016 and bears simple interest at 10% per annum payable quarterly at the demand of the Lender.

All or part of the principal and accrued but unpaid interest is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent the lower of (1) a 65% discount to the lowest Trading Price (as defined below) for the Common Shares during the thirty (30) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the conversion date. “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by Regen and the Lender. “Trading Day” shall mean any day on which the Common Shares are tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Shares are then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by Regen relating to the Lender’s securities.

(2) $0.03 per share

Principal and interest may be prepaid in part or in full by Regen on not less than three Trading Days prior written notice to the Lender.

On April 14, 2015 1,428,571 Common Shares of Regen were issued in satisfaction of the abovementioned convertible note.

On April 14, 2015 the Company issued 1,428,571 shares of its Series A Preferred Stock in accordance with the terms and conditions of abovementioned convertible note.

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

CERTAIN FORWARD-LOOKING INFORMATION

Information provided in this Quarterly report on Form 10Q may contain forward-looking statements within the meaning of Section 21E or Securities Exchange Act of 1934 that are not historical facts and information. These statements represent the Company's expectations or beliefs, including, but not limited to, statements concerning future and operating results, statements concerning industry performance, the Company's operations, economic performance, financial conditions, margins and growth in sales of the Company's products, capital expenditures, financing needs, as well assumptions related to the forgoing. For this purpose, any statements contained in this Quarterly Report that are not statement of historical fact may be deemed to be forward-looking statements. These forward-looking statements are based on current expectations and involve various risks and uncertainties that could cause actual results and outcomes for future periods to differ materially from any forward-looking statement or views expressed herein. The Company's financial performance and the forward-looking statements contained herein are further qualified by other risks including those set forth from time to time in the documents filed by the Company with the Securities and Exchange Commission. All references to” We”, “Us”, “Company” or the “Company” refer to Regen BioPharma, Inc.

Material Changes in Financial Condition

As of March 31, 2015, we had Cash on Hand of $ 521,974 and as of September 30, 2014 we had Cash on Hand of $0.

The increase in Cash on Hand of 100 % is primarily attributable to :

	(a)	$25, 650 lent to the Company by David Koos, the Company’s Chief Executive Officer, during the six months ended March 31, 2015
	(b)	$264, 000 lent to the Company by Bio Technology Partners Business Trust during the six months ended March 31, 2015
	(c)	$775,000 paid to the Company as a result of issuance of convertible notes during the six months ended March 31, 2015

Offset by $60,425 of debt repaid to the Company’s parent, Bio Matrix Scientific Group, Inc. and funds expended in the operation of the Company’s business during the six months ended March 31, 2015.

As of March 31, 2015, we had Notes Receivable of $ 12,051 and as of September 30, 2014 we had Notes Receivable of $10,422 .

The increase in Notes Receivable of approximately 16 % is attributable to overpayment of $1,629 of rental charges to Entest Biomedical, Inc. by the Company which the parties have agreed shall be due and payable to the Company by Entest Biomedical, Inc and which shall bear simple interest at 10% per annum.

As of March 31, 2015 we had Accrued Interest Receivable of $784 and as of September 30, 2014 we had Accrued Interest Receivable of $233.

The increase in of Accrued Interest Receivable of approximately 236% is attributable to interest accrued but unpaid during the six months ended March 31 , 2015 resulting from amounts due to the Company by Entest Bio-Medical, Inc.

As of March 31, 2015 we had Bank Overdraft of $0 and as of September 30, 2014 we had Bank Overdraft of $6,137.

The decrease in Bank Overdraft of 100% is attributable to loans made to the Company during the quarter ended December 31, 2014.

As of March 31, 2015 we had Accounts Payable of $16,207 and as of September 30, 2014 we had Accounts payable of $3,305.

The increase in Accounts Payable of approximately 390% is primarily attributable to$10,100 in payables incurred with regards to services provided by the company’s Transfer Agent as well as additional payables incurred in the operation of the Company’s business during the six months ended March 31, 2015.

As of May 31,2015 we had Notes Payable of $133,751 and as of September 30, 2014 we had Notes Payable of $120,169.

The increase in Notes Payable of approximately 11% is attributable to:

	(a)	$25, 650 lent to the Company by the Company’s Chief Executive Officer during the six months ended March 31, 2015
	(b)	$164,000 lent to the Company by a third party lender during the quarter ended December 31, 2014.
	(c)	$8,500 of company expenses paid by Bio Matrix Scientific Group, Inc. on the Company’s behalf during the quarter ended December 31, 2014.

Offset by:

	(a)	$48,051 of principal debt repaid in cash to Bio Matrix Scientific Group, Inc. during the six months ended March 31, 2015
	(a)	$6,000 of principal debt owed to Bio Matrix Scientific Group, Inc satisfied through the issuance of the Company’s Series AA Preferred stock
	(b)	$105,768 of principal indebtedness satisfied through the issuance of convertible notes to the creditors.

As of March 31, 2105 we had Accrued Payroll Taxes of $2,976 and as of September 30, 2014 we had Accrued Payroll Taxes of $8,463.

The decrease in Accrued Payroll Taxes of approximately 64% is attributable to payment by the Company of employer tax obligations incurred in prior periods.

As of March 31, 2105 we had Accrued Interest of $14,635 and as of September 30, 2014 we had Accrued Interest of $2,212.

The increase in Accrued Interest of approximately 561% is attributable to interest expense on Notes Payable and Convertible Notes Payable incurred during the six months ended March 31 , 2015 but not yet paid offset by $1,918 of accrued interest owed to the company’s Chief Executive Officer satisfied by the issuance of a convertible note to the Officer as well as $890 of accrued interest on convertible notes satisfied through the issuance of common stock.

As of March 31, 2105 we had Accrued Rent of $5,000 and as of September 30, 2014 we had Accrued Rent of $0.

The increase in Accrued Rent is attributable to rental expense incurred but not paid for the month of March 2015.

As of March 31, 2015 we had Accrued Salaries of $7,501 and as of September 30, 2014 we had Accrued Salaries of $0.

The increase is attributable to $6,750 of salary accrued during the quarter ended March 31, 2015 but not yet paid due to the Company’s Chief Financial Officer and $751 of salary accrued during the quarter ended March 31, 2015 but not yet paid due to an employee.

Material Changes in Results of Operations

Revenues from operations were $0 for the three months ended March 31, 2015 and -0- for the three months ended March 31 , 2014. Net Losses were $633,470 for the three months ended March 31, 2015 and $186,201 for the same period ended 2014.

The increase in Net Losses of approximately 240% is primarily attributable to increases in expenses attributable to Research and Development , General and Administrative, Consulting, and Rents recognized incurred during the three months ended March 31, 2015 as compared to the same period ended 2014.

Revenues from operations were $0 for the six months ended March 31, 2015 and -0- for the six months ended March 31 , 2014. Net Losses were $852,661 for the six months ended March 31, 2015 and $395,730 for the same period ended 2014.

The increase in Net Losses of approximately 115% is primarily attributable to increases in expenses attributable to Research and Development , General and Administrative, Consulting, and Rents recognized incurred during the six months ended March 31, 2015 as compared to the same period ended 2014.

Liquidity and Capital Resources

As of March 31, 2015 we had $521,974 cash on hand and current liabilities of $180,070 such liabilities consisting of Accounts Payable, Notes Payable and Accrued Expenses. We feel we will not be able to satisfy our cash requirements over the next twelve months and shall be required to seek additional financing.

The Company plans to meet cash needs through applying for governmental and non-governmental grants as well as selling its securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. There is no guarantee that the Company will be able to raise any capital through any type of offerings. Management can give no assurance that any governmental or non-governmental grant will be obtained by the Company despite the Company’s best efforts. As of February 19, 2014 The Company has identified the National Heart Lung and Blood Institute Clinical Trial Pilot Studies (R34) grant which provides up to $450,000 in funding over a period of three years as well as the Omnibus Solicitation of the NIH for Small Business Technology Transfer Grant Applications administered by the Small Business Innovation Research (SBIR) program of the National Institute of Health as grants for which the Company intends to apply.

We cannot assure that we will be successful in obtaining additional financing necessary to implement our business plan. We have not received any commitment or expression of interest from any financing source that has given us any assurance that we will obtain the amount of additional financing in the future that we currently anticipate. For these and other reasons, we are not able to assure that we will obtain any additional financing or, if we are successful, that we can obtain any such financing on terms that may be reasonable in light of our current circumstances. Management plans to raise additional funds by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. During the quarter ended March 31, 2015 the Company raised $775,000 through the issuance of convertible debt.

As of March 31, 2015 the Company was not party to any binding agreements which would commit Regen to any material capital expenditures.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

As a smaller reporting company, as defined by Rule 229.10(f) (1) of Regulation S-K, we are not required to provide the information required by this Item. We have chosen to disclose, however, that we have not engaged in any transactions, issued or bought any financial instruments or entered into any contracts that are required to be disclosed in response to this item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this report, the Company carried out an evaluation, under the supervision and with the participation of David Koos, who is the Company's Principal Executive Officer and Todd S. Caven who is the Company’s Chief Financial Officer and Principal Financial Officer, of the effectiveness of the design and operation of the Company's disclosure controls and procedures. The Company's disclosure controls and procedures are designed to provide a reasonable level of assurance of achieving the Company's disclosure control objectives. The Company's Principal Executive Officer and Principal Financial Officer have concluded that the Company's disclosure controls and procedures are, in fact, effective at this reasonable assurance level as of the period covered.

Changes in Internal Controls over Financial Reporting

In connection with the evaluation of the Company's internal controls during the period commencing on January 1, 2015 and ending on March 31, 2015, David Koos and Todd S. Caven , who serve as the Company's Principal Executive Officer and Principal Financial Officer respectively, have determined that there were no changes to the Company's internal controls over financial reporting that have been materially affected, or is reasonably likely to materially effect, the Company's internal controls over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

There are no material pending legal proceedings to which the Company is a party or of which any of the Company’s property is the subject.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

CONVERTIBLE NOTES:

During the quarter ended March 31, 2015 the Company issued Convertible Notes ( “Notes”) with an aggregate face value of $882,686 .. Consideration for these Notes consisted of:

(a) $775,000 cash and

(b) Satisfaction of $107,686 of existing indebtedness:

The Notes were issued pursuant to Section 4(a) (2) of the Securities Act of 1933, as amended (the “Act”). No underwriters were retained to serve as placement agents for the sale. The Notes were sold directly through our management. No commission or other consideration was paid in connection with the sale of the Notes. There was no advertisement or general solicitation made in connection with this Offer and Sale of Notes. A legend was placed on the Notes stating that the Notes have not been registered under the Act and setting forth or referring to the restrictions on transferability and sale of the Notes.

Cash proceeds received from all the aforementioned Notes will be utilized by Regen for general corporate purposes.

All or part of the principal and accrued but unpaid interest is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent the lower of (1) a 65% discount to the lowest Trading Price (as defined below) for the Common Shares during the thirty (30) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the conversion date. “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by Regen and the Lender. “Trading Day” shall mean any day on which the Common Shares are tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Shares are then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by Regen relating to the Lender’s securities.

(2) $0.03 per share

Principal and interest may be prepaid in part or in full by Regen on not less than three Trading Days prior written notice to the Lender.

The Note was issued pursuant to Section 4(a) (2) of the Securities Act of 1933, as amended (the “Act”). No underwriters were retained to serve as placement agents for the sale. The Note was sold directly through our management. No commission or other consideration was paid in connection with the sale of the Note. There was no advertisement or general solicitation made in connection with this Offer and Sale of the Note. A legend was placed on the Note stating that the Note has not been registered under the Act and setting forth or referring to the restrictions on transferability and sale of the Note. Cash proceeds received from the Note will be utilized by Regen for general corporate purposes. On April 14, 2015 1,428,571 Common Shares of Regen were issued in satisfaction of the abovementioned convertible note. On April 14, 2015 the Company issued 1,428,571 shares of its Series A Preferred Stock in accordance with the terms and conditions of abovementioned convertible note.

Common Shares:

On February 13, 2015 the Company issued 9,000,000 of its Common Shares (“Shares”) to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted stock Award.

The Shares were issued pursuant to Section 4(a) (2) of the Securities Act of 1933, as amended (the “Act”). No underwriters were retained to serve as placement agents for the sale. The shares were sold directly through our management. No commission or other consideration was paid in connection with the sale of the shares. There was no advertisement or general solicitation made in connection with this Offer and Sale of Shares. A legend was placed on the certificate that evidences the Shares stating that the Shares have not been registered under the Act and setting forth or referring to the restrictions on transferability and sale of the Shares.

On February 13, 2015 the Company issued 7,500,000 of its Common Shares (“Shares”) to Todd Caven, the Company’s Chief Financial Officer, as a Restricted stock Award.

On February 13, 2015 the Company issued 6,000,000 of its Common Shares (“Shares”) to Thomas Ichim, the Company’s Chief Scientific Officer and a member of the Board of Directors, as a Restricted stock Award.

On March 6 , 2015 19,932,520 Common Shares (“Shares”) were issued in satisfaction of $557,686 of convertible indebtedness and $890 of accrued interest on Convertible Notes.

On March 6, 2015 the Company issued 500,000 of its Common Shares (“Shares”) with a fair value of $140,000 as consideration for consulting services rendered.

On March 6, 2015 the Company issued 227,632 of its Common Shares (“Shares”) with a fair value of $ 63,737 to the Company’s Chief Financial Officer as consideration for consulting services rendered prior to his employment with the Company.

Between March 9, 2015 and March 26, 2015 11,606,742 Common Shares (“Shares”) were issued in satisfaction of $325,000 of convertible indebtedness.

On April 14, 2015 1,428,571 Common Shares (“Shares”) of Regen were issued in satisfaction of $40,000 of convertible indebtedness.

Series A Preferred Stock:

On March 17, 2015 the Company issued 26,181,719 shares of its Series A Preferred Stock (“Shares”) in accordance with the terms and conditions of convertible notes issued.

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock (“Shares”) to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock (“Shares”) to Todd Caven, the Company’s Chief Financial Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock (“Shares”) to Thomas Ichim, the Company’s Chief Scientific Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 1,000,000 shares of its Series A Preferred Stock (“Shares”) to Thomas Ichim, the Company’s Chief Scientific Officer, as partial consideration for the sale to the company by Ichim of all right, title, and interest in and to the certain invention (hereinafter “Invention”) entitled “Gene Silencing of the Brother of the Regulator of Imprinted Sites” for which a U.S. Patent Number, 8,263,571, issued by the United States Patent and Trademark Office on September 11, 2011.

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock (“Shares”) to an employee as a Restricted Stock Award.

On March 17, 2015 the Company issued 4,200,000 shares of its Series A Preferred Stock (“Shares”) to consultants for services.

On April 14, 2015 the Company issued 1,428,571 shares of its Series A Preferred Stock (“Shares”) in accordance with the terms and conditions of a convertible note.

Series AA Preferred Stock:

On February 13, 2015 the Company issued 10,000 shares of its Series AA Preferred Stock (“Shares”) to Bio Matrix Scientific Group, Inc. (“BMSN”) in satisfaction of $2,000 of indebtedness owed by the company to BMSN.

On March 23, 2015 the Company issued 20,000 shares of its Series AA Preferred Stock (“Shares”) to Bio Matrix Scientific Group, Inc. (“BMSN”) in satisfaction of $4,000 of indebtedness owed by the company to BMSN.

Item 3. DEFAULTS UPON SENIOR SECURITIES

None.

Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.

Item 5. OTHER INFORMATION

None

Item 6. EXHIBITS

31.1	Certification of Chief Executive Officer
31.2	Certification of Acting Chief Financial Officer
32.1	Certification of Chief Executive Officer under Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Acting Chief Financial Officer under Section 906 of the Sarbanes-Oxley Act of 2002.
10.1	Form of Convertible Note* *filed previously as Exhibit 10.1 to the Company’s Form 10-Q for the quarter ended March 31, 2015

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Regen Biopharma, Inc.

Dated: 3/30/2017	By: /s/ David Koos
	David Koos
	Chief Executive Officer


Dated: 3/30/2017	By: /s/ Todd S. Caven
	Todd S. Caven
	Chief Financial Officer

EX-31.1 2 ex31_1.htm EXHIBIT 31_1

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, David Koos, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Regen BioPharma, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: 3/30/2017	By:	/s/ David R. Koos
		David R. Koos Chief Executive Officer

EX-31.2 3 ex31_2.htm EXHIBIT 31_2

Exhibit 31.2

CERTIFICATION OF ACTING CHIEF FINANCIAL OFFICER PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Todd S. Caven, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Regen BioPharma, Inc.;

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: 3/30/2017	By:	/s/ Todd S. Caven
		Todd S. Caven Acting Chief Financial Officer

EX-32.1 4 ex32_1.htm EXHIBIT 32_1

Exhibit 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly report of Regen BioPharma, Inc. (the “Company”) on Form 10-Q for the quarter ended March 31, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: 3/30/2017	By:	/s/ David R. Koos
		David R. Koos Chief Executive Officer

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002, or other document authentications, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Regen BioPharma, Inc. and will be retained by Regen BioPharma, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2 5 ex32_2.htm EXHIBIT 32_2

Exhibit 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: 3/30/2017	By:	/s/ Todd S. Caven
		Todd S. Caven Acting Chief Financial Officer

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NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   The Company was organized April 24, 2012 under the laws of the State of Nevada. The Company is a majority owned subsidiary of Bio-Matrix Scientific Group, Inc, a Delaware corporation.   The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials   A. BASIS OF ACCOUNTING   The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.   B. USE OF ESTIMATES   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   C. CASH EQUIVALENTS   The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.     D. PROPERTY AND EQUIPMENT   Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.   E. FAIR VALUE OF FINANCIAL INSTRUMENTS   Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date.  A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:   Level 1:  Quoted prices in active markets for identical assets or liabilities   Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.   Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.   F. INCOME TAXES   The Company accounts for income taxes using the liability method prescribed by ASC 740, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.   The Company applied the provisions of ASC 740-10-50, Accounting For Uncertainty In Income Taxes, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Companys liability for income taxes. Any such adjustment could be material to the Companys results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.   The Company generated a deferred tax credit through net operating loss carry forward.  However, a valuation allowance of 100% has been established.   Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.   G.  BASIC EARNINGS (LOSS) PER SHARE   The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception.   Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.   H. ADVERTISING   Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the three months ended March 31, 2015 and $0 for the three months ended March 31, 2014.

NOTE 2.  RECENT ACCOUNTING PRONOUNCEMENTS   In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard.   The following accounting standards updates were recently issued and have not yet been adopted by us. These standards are currently under review to determine their impact on our consolidated financial position, results of operations, or cash flows.   In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation Stock Compensation. As a result, the target is not reflected in the estimation of the award's grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In August2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial StatementsLiquidation Basis of Accounting. Even when an entity's liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure.   On January 31, 2013, the FASB issued Accounting Standards Update [ASU] 2013-01, entitled Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. The guidance in ASU 2013-01 amends the requirements in the FASB Accounting Standards Codification [FASB ASC] Topic 210, entitled Balance Sheet. The ASU 2013-01 amendments to FASB ASC 210 clarify that ordinary trade receivables and receivables in general are not within the scope of ASU 2011-11, entitled Disclosure about Offsetting Assets and Liabilities, where that ASU amended the guidance in FASB ASC 210. As those disclosures now are modified with the ASU 2013-01 amendments, the FASB ASC 210 balance sheet offsetting disclosures now clearly are applicable only where reporting entities are involved with bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities borrowing and lending transactions that either are offset using the FASB ASC 210 or 815 requirements, or that are subject to enforceable master netting arrangements or similar agreements. ASU 2013-01 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on our financial statements.   On February 28, 2013, the FASB issued Accounting Standards Update [ASU] 2013-04, entitled Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The ASU 2013-04 amendments add to the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 405, entitled Liabilities and require reporting entities to measure obligations resulting from certain joint and several liability arrangements where the total amount of the obligation is fixed as of the reporting date, as the sum of the following:   The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors.   Any additional amounts the reporting entity expects to pay on behalf of its co-obligors.   While early adoption of the amended guidance is permitted, for public companies, the guidance is required to be implemented in fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments need to be implemented retrospectively to all prior periods presented for obligations resulting from joint and several liability arrangements that exist at the beginning of the year of adoption. The adoption of ASU 2013-04 is not expected to have a material effect on the Companys operating results or financial position.   On April 22, 2013, the FASB issued Accounting Standards Update [ASU] 2013-07, entitled Liquidation Basis of Accounting. With ASU 2013-07, the FASB amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 205, entitled Presentation of Financial Statements. The amendments serve to clarify when and how reporting entities should apply the liquidation basis of accounting. The guidance is applicable to all reporting entities, whether they are public or private companies or not-for-profit entities. The guidance also provides principles for the recognition of assets and liabilities and disclosures, as well as related financial statement presentation requirements. The requirements in ASU 2013-07 are effective for annual reporting periods beginning after December 15, 2013, and interim reporting periods within those annual periods. Reporting entities are required to apply the requirements in ASU 2013-07 prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of ASU 2013-07 is not expected to have a material effect on the Companys operating results or financial position. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies.  Due to the tentative and preliminary nature of those proposed standards, the Companys management has not determined whether implementation of such standards would be material to its financial statements.

NOTE 4. NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">March 31, 2015</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">Bio Matrix Scientific Group, Inc. (Note 7)</td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">19,701</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">90,000</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">David Koos ( Notes7) </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">50</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">30,168</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">Bio Technology Partners Business Trust</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">114,000</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">0</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-indent: -0.25in">Notes payable</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">133,751</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">120,168</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> </table>    $19,701 lent to the Company by Bio Matrix Scientific Group, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.   $50 lent to the Company by David Koos. is due and payable at the demand of the holder and bear simple interest at a rate of 15% per annum.   $114,000 lent to the Company by Bio Technology Partners Business Trust. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.   CONVERTIBLE NOTES PAYABLE   During the quarter ended March 31, 2015 the Company issued Convertible Notes ( Notes) with an aggregate face value of $882,686 . Consideration for these Notes consisted of:   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 20pt"></td><td style="width: 18pt">(a)</td><td style="text-align: justify">$775,000 cash and</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 20pt"></td><td style="width: 18pt">(b)</td><td style="text-align: justify">Satisfaction of $107,686 of existing indebtedness:</td></tr></table>   Each Note becomes due and payable at the demand of the Lender at any time after one year subsequent to the issuance date and bears simple interest at 10% per annum payable quarterly at the demand of the Lender.   All or part of the principal and accrued but unpaid interest is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( Conversion Price) equivalent to a 65% discount to the lowest Trading Price (as defined below) for the Common Shares during the thirty (30) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the conversion date. Trading Price means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the OTCQB) as reported by a reliable reporting service (Reporting Service) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the pink sheets by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by Regen and the Lender. Trading Day shall mean any day on which the Common Shares are tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Shares are then being traded. Trading Volume shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by Regen relating to the Lenders securities. Principal and interest may be prepaid in part or in full by Regen on not less than three Trading Days prior written notice to the Lender.   Upon expiration of the six month holding specified in Rule 144(d) promulgated under the Securities Act of 1933, Regen , at the request of the Lender, shale remove sale restrictions on one sixth (1/6) of the shares that resulted from conversions made through the issuance of this Note , each month, for a period of six months, with all restrictions being removed by the Company by the expiration of the six month subsequent to expiration of the aforementioned Rule 144 holding period.   If the Lender converts principal into Common Stock of Regen on or prior to 180 days from the issuance of the Note the Lender shall receive one share of Preferred Series A Stock of the Company for each share of Common Stock received through conversion.   All Notes were fully converted during the quarter ended March 31, 2015. 31,539,262 common shares of Regen were issued to the Convertible Noteholders in satisfaction of the convertible indebtedness. 31,538,862 of the Companys Series A Preferred shares were issued to Noteholders pursuant to the terms and conditions of the Notes.   The Company analyzed the conversion feature of the Notes for derivative accounting consideration under ASC 815-15 Derivatives and Hedging and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Companys convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change.   The Company values the embedded derivative using the Black-Scholes pricing model and an aggregate derivative liability of $2,368,685 was recognized by the Company. This liability was eliminated prior to the end of the Companys second quarter as a result of the full conversion of all Notes prior to the end of the Companys second quarter.

B. USE OF ESTIMATES   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

C. CASH EQUIVALENTS   The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

F. INCOME TAXES   The Company accounts for income taxes using the liability method prescribed by ASC 740, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.   The Company applied the provisions of ASC 740-10-50, Accounting For Uncertainty In Income Taxes, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Companys liability for income taxes. Any such adjustment could be material to the Companys results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.   The Company generated a deferred tax credit through net operating loss carry forward.  However, a valuation allowance of 100% has been established.   Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

H. ADVERTISING   Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the three months ended March 31, 2015 and $0 for the three months ended March 31, 2014.

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">March 31, 2015</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">Bio Matrix Scientific Group, Inc. (Note 7)</td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">19,701</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">90,000</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">David Koos ( Notes7) </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">50</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">30,168</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">Bio Technology Partners Business Trust</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">114,000</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">0</td> <td style="font: 12pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-indent: -0.25in">Notes payable</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">133,751</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">120,168</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">March 31, 2015</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td colspan="3" style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in">Entest Biomedical, Inc. (Note 7)</td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">12,051</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 8%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="width: 12%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">10,422</td> <td style="width: 1%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: -0.25in"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-indent: -0.25in">Notes Receivable</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">12,051</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif">$</td> <td style="border-bottom: black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: right">10,422</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Deferred tax assets:</td> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td colspan="2" style="padding-right: 1.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"> </td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 89%; padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Net operating tax carry forwards</td> <td style="width: 1%; padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="width: 1%; padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">$</td> <td style="width: 5%; padding-right: 0.8pt; font: 9pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">3,505,628</td> <td style="width: 4%; padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Other</td> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center">-0-</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Gross deferred tax assets</td> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="padding-right: 0.8pt; font: 8pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"> </td> <td style="padding-right: 0.8pt; font: 8pt/115% Calibri, Helvetica, Sans-Serif; text-align: center">3,505,628</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Valuation allowance</td> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; font: 11pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center">(3,505,628</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify">Net deferred tax assets</td> <td style="padding-right: 0.8pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center">$</td> <td style="border-bottom: black 1.5pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center">-0-</td> <td style="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: justify"> </td></tr> </table>

-10310670

19701

90000

30168

114000

133751

120168

882686

775000

107686

31539262

31538862

2368685

12051

10422

12051

10422

0.10

3505628

10310670

0.34

743658

50010000 20090 5000

12052

2060214 57686 2060214 227632

9000

1000000

400

2700

0.0001

.0001

100000000

5000000

100000000

90000000

600000

10395217

9000000 7500000 6000000 19932520 557686 500000 140000 63737 11606742

325000

26181719 2500000 2500000 2500000 2500000 4200000

10000

20000

2000 4000 40000 1428571 1428571

NOTE 12. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS   Subsequent to the original issuance of Regen’s quarterly financial statements for the period ended March 31, 2015 the Company determined that the recognition of $8,179,432 of expenses recognized during the quarter ended March 31, 2015 resulting from the issuance for less than fair value of common shares in satisfactions of convertible notes issued by the Company should not have been recognized.   The following tables reflect the corrections:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>REGEN BIOPHARMA , INC.</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td>BALANCE SHEET</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">As of March 31, 2015 (unaudited)</td> <td style="text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Adjustments</td> <td style="text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> As of March 31, 2015 (unaudited) (as restated)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>ASSETS</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>CURRENT ASSETS</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="width: 46%; padding-left: 6.75pt">Cash</td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">521,974</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">521,974</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Note Receivable</td> <td> </td> <td> </td> <td style="text-align: right">12,051</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,051</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Interest Receivable</td> <td> </td> <td> </td> <td style="text-align: right">784</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">784</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">     Total Current Assets</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>TOTAL ASSETS</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">LIABILITIES AND STOCKHOLDERS' EQUITY</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Current Liabilities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Bank Overdraft</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accounts payable</td> <td> </td> <td> </td> <td style="text-align: right">16,207</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">16,207</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Notes Payable</td> <td> </td> <td> </td> <td style="text-align: right">133,751</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">133,751</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accrued payroll taxes</td> <td> </td> <td> </td> <td style="text-align: right">2,976</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,976</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Interest</td> <td> </td> <td> </td> <td style="text-align: right">14,635</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">14,635</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accrued Rent</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Payroll</td> <td> </td> <td> </td> <td style="text-align: right">7,501</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7,501</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Total Current Liabilities</td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Total Liabilities</td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>STOCKHOLDERS' EQUITY (DEFICIT)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September  30, 2014</td> <td> </td> <td> </td> <td style="text-align: right">10,932</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right">5.714</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5.714</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000  and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right">3</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Additional Paid in capital</td> <td> </td> <td> </td> <td style="text-align: right">9,905,102</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">1,725,670</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Contributed Capital</td> <td> </td> <td> </td> <td style="text-align: right">743,658</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">743,658</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Retained Earnings (Deficit) accumulated during the development stage</td> <td> </td> <td> </td> <td style="text-align: right">(10,310,670</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(2,131,238</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Total Stockholders' Equity (Deficit)</td> <td> </td> <td> </td> <td style="text-align: right">354,739</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">354,739</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table>     <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td colspan="25">REGEN BIOPHARMA , INC.</td></tr> <tr style="vertical-align: bottom"> <td colspan="25">STATEMENT OF OPERATIONS</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="7" style="text-align: right"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="7"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="7" style="text-align: center"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Three months ended March 31, 2015 (unaudited)</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Adjustments</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Three months ended March 31, 2015 (unaudited) (as restated)</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Six Months ended March 31, 2015 (unaudited)</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Adjustments</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Six Months ended March 31, 2015 (unaudited) (as restated)</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%">REVENUES</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0 </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">COST AND EXPENSES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left; padding-left: 9px">Research and Development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,206 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,206</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9px">General and Administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">303,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">303,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 442,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442,989</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left; padding-left: 9px">Consulting and Professional Fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">279,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">279,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 339,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">339,761</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9px">Rent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 26,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,871</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left; padding-left: 9px">Total Costs and Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">621,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">621,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 834,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">834,828</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left">OPERATING LOSS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(621,419</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(621,419</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> (834,828</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(834,828</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left">OTHER INCOME & (EXPENSES)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9px">Interest Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">551 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">551</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left; padding-left: 9px">Interest Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,188</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,188</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,230</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,230</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9px">Capital contribution to parent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left; padding-left: 9px">Loss on issuance of common shares for less than fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,179,432</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,179,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,179,432</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,179,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9px">Preferred shares issued pursuant to contractual obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,154</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,154</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> (3,154</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,154</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">TOTAL OTHER INCOME (EXPENSE)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,191,483</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,051</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,197,265</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,833</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">NET INCOME (LOSS)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,812,901</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(633,470</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,032,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(852,661</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td style="text-align: left">BASIC AND FULLY DILUTED</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>EARNINGS (LOSS) PER SHARE</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.1224</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.0088</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> (0.0970</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.0092</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: Silver"> <td>WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,986,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,986,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,139,424 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,139,424</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td colspan="25" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table>     <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>REGEN BIOPHARMA , INC.</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td>STATEMENT OF CASH FLOWS</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td>(unaudited)</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> Six Months Ended March 31, 2015</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Adjustments</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> Six Months Ended March 31, 2015 (as restated)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>CASH FLOWS FROM OPERATING ACTIVITIES</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="width: 55%">Net Income (loss)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">(9,032,092</td> <td style="width: 1%">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">8,179,432</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">(852,661</td> <td style="width: 1%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Adjustments to reconcile net Income to net cash</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Preferred Stock issued for Expenses</td> <td> </td> <td> </td> <td style="text-align: right">100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">100</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued for interest</td> <td> </td> <td> </td> <td style="text-align: right">891</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">891</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock issued for expenses</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued pursuant to contractual obligations</td> <td> </td> <td> </td> <td style="text-align: right">3,154</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,154</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock issued to Consultants</td> <td> </td> <td> </td> <td style="text-align: right">226.177</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">226,177</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued to Consultants</td> <td> </td> <td> </td> <td style="text-align: right">420</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">420</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Changes in operating assets and liabilities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Increase (Decrease) in Accounts Payable</td> <td> </td> <td> </td> <td style="text-align: right">12,902</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,902</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">(Increase) Decrease in Notes Receivable</td> <td> </td> <td> </td> <td style="text-align: right">(1,629</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,629</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">(Increase) Decrease in Interest  Receivable</td> <td> </td> <td> </td> <td style="text-align: right">(551</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(551</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Increase ( Decrease) in Bank Overdraft</td> <td> </td> <td> </td> <td style="text-align: right">(6,137</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(6,137</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Increase (Decrease) in accrued Expenses</td> <td> </td> <td> </td> <td style="text-align: right">19,437</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">19,437</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Increase in Additional Paid in Capital</td> <td> </td> <td> </td> <td style="text-align: right">132,603</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">132,603</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Cash Provided by (Used in) Operating Activities</td> <td> </td> <td> </td> <td style="text-align: right">(465,294</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(465,294</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>CASH FLOWS FROM FINANCING ACTIVITIES</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Common Stock issued for Cash</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Increase in Contributed Capital</td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Increase ( Decrease)  in Notes Payable</td> <td> </td> <td> </td> <td style="text-align: right">19,582</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">19,582</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Increase in Convertible Notes payable</td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Increase in issuance of stock below fair value</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">—  </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Cash Provided by (Used in) Financing Activities</td> <td> </td> <td> </td> <td style="text-align: right">987,268</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">987,268</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Increase (Decrease) in Cash</td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Cash at Beginning of Period</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Cash at End of Period</td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Supplemental Disclosure of Noncash investing and financing activities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Common Shares Issued for Debt</td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Preferred Shares issued for Debt</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td colspan="13" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>REGEN BIOPHARMA , INC.</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td>BALANCE SHEET</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">As of March 31, 2015 (unaudited)</td> <td style="text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Adjustments</td> <td style="text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> As of March 31, 2015 (unaudited) (as restated)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>ASSETS</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>CURRENT ASSETS</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="width: 46%; padding-left: 6.75pt">Cash</td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">521,974</td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">521,974</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Note Receivable</td> <td> </td> <td> </td> <td style="text-align: right">12,051</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,051</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Interest Receivable</td> <td> </td> <td> </td> <td style="text-align: right">784</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">784</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">     Total Current Assets</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>TOTAL ASSETS</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">LIABILITIES AND STOCKHOLDERS' EQUITY</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Current Liabilities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Bank Overdraft</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accounts payable</td> <td> </td> <td> </td> <td style="text-align: right">16,207</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">16,207</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Notes Payable</td> <td> </td> <td> </td> <td style="text-align: right">133,751</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">133,751</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accrued payroll taxes</td> <td> </td> <td> </td> <td style="text-align: right">2,976</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,976</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Interest</td> <td> </td> <td> </td> <td style="text-align: right">14,635</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">14,635</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Accrued Rent</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Accrued Payroll</td> <td> </td> <td> </td> <td style="text-align: right">7,501</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7,501</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Total Current Liabilities</td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Total Liabilities</td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">180,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>STOCKHOLDERS' EQUITY (DEFICIT)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September  30, 2014</td> <td> </td> <td> </td> <td style="text-align: right">10,932</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right">5.714</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5.714</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000  and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively</td> <td> </td> <td> </td> <td style="text-align: right">3</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Additional Paid in capital</td> <td> </td> <td> </td> <td style="text-align: right">9,905,102</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">1,725,670</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Contributed Capital</td> <td> </td> <td> </td> <td style="text-align: right">743,658</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">743,658</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Retained Earnings (Deficit) accumulated during the development stage</td> <td> </td> <td> </td> <td style="text-align: right">(10,310,670</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(2,131,238</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Total Stockholders' Equity (Deficit)</td> <td> </td> <td> </td> <td style="text-align: right">354,739</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">354,739</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)</td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">534,809</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="25">REGEN BIOPHARMA , INC.</td></tr> <tr style="vertical-align: bottom"> <td colspan="25">STATEMENT OF OPERATIONS</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="7" style="text-align: right"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="7"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="7" style="text-align: center"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Three months ended March 32, 2015 (unaudited)</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center">adjustments</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Three months ended March 31, 2015 (unaudited) (as restated)</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Six Months ended March 31, 2015 (unaudited)</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Adjustments</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Six Months ended March 31, 2015 (unaudited) (as restated)</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 46%">REVENUES</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right">0</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right">0</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right">0</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>COST AND EXPENSES</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Research and Development</td> <td> </td> <td> </td> <td style="text-align: right">22,969</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">22,969</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">25,206</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">General and Administrative</td> <td> </td> <td> </td> <td style="text-align: right">303,536</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">303,536</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">442,989</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Consulting and Professional Fees</td> <td> </td> <td> </td> <td style="text-align: right">279,913</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">279,913</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">339,761</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Rent</td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">26,871</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Total Costs and Expenses</td> <td> </td> <td> </td> <td style="text-align: right">621,419</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">621,419</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">834,828</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>OPERATING LOSS</td> <td> </td> <td> </td> <td style="text-align: right">(621,419</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(621,419</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(834,828</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>OTHER INCOME & (EXPENSES)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Interest Income</td> <td> </td> <td> </td> <td style="text-align: right">291</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">291</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">551</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Interest Expense</td> <td> </td> <td> </td> <td style="text-align: right">(9,188</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(9,188</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(15,230</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Capital contribution t0 parent</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Loss on issuance of common shares for less than fair value</td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—  </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—  </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Preferred shares issued pursuant to contractual obligations</td> <td> </td> <td> </td> <td style="text-align: right">(3,154</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(3,154</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(3,154</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>TOTAL OTHER INCOME (EXPENSE)</td> <td> </td> <td> </td> <td style="text-align: right">(12,051</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(12,051</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(17,833</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>NET INCOME (LOSS)</td> <td> </td> <td> </td> <td style="text-align: right">(633,470</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(633,470</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(852,661</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>BASIC AND FULLY DILUTED</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>EARNINGS (LOSS) PER SHARE</td> <td> </td> <td> </td> <td style="text-align: right">(0.0088</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(0.0088</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(0.0092</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING</td> <td> </td> <td> </td> <td style="text-align: right">71,986,230</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">71,986,230</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">93,139,424</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td colspan="25" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>REGEN BIOPHARMA , INC.</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td>STATEMENT OF CASH FLOWS</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td>(unaudited)</td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td> <td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> Six Months Ended March 31, 2015</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Adjustments</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid"> Six Months Ended March 31, 2015 (as restated)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>CASH FLOWS FROM OPERATING ACTIVITIES</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="width: 55%">Net Income (loss)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">(9,032,092</td> <td style="width: 1%">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">8,179,432</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">(852,661</td> <td style="width: 1%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Adjustments to reconcile net Income to net cash</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Preferred Stock issued for Expenses</td> <td> </td> <td> </td> <td style="text-align: right">100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">100</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued for interest</td> <td> </td> <td> </td> <td style="text-align: right">891</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">891</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock issued for expenses</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued pursuant to contractual obligations</td> <td> </td> <td> </td> <td style="text-align: right">3,154</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,154</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Common Stock issued to Consultants</td> <td> </td> <td> </td> <td style="text-align: right">226.177</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">226,177</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Preferred Stock issued to Consultants</td> <td> </td> <td> </td> <td style="text-align: right">420</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">420</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Changes in operating assets and liabilities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Increase (Decrease) in Accounts Payable</td> <td> </td> <td> </td> <td style="text-align: right">12,902</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,902</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">(Increase) Decrease in Notes Receivable</td> <td> </td> <td> </td> <td style="text-align: right">(1,629</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,629</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">(Increase) Decrease in Interest  Receivable</td> <td> </td> <td> </td> <td style="text-align: right">(551</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(551</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Increase ( Decrease) in Bank Overdraft</td> <td> </td> <td> </td> <td style="text-align: right">(6,137</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(6,137</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td style="padding-left: 6.75pt">Increase (Decrease) in accrued Expenses</td> <td> </td> <td> </td> <td style="text-align: right">19,437</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">19,437</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 6.75pt">Increase in Additional Paid in Capital</td> <td> </td> <td> </td> <td style="text-align: right">132,603</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">132,603</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Cash Provided by (Used in) Operating Activities</td> <td> </td> <td> </td> <td style="text-align: right">(465,294</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(465,294</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>CASH FLOWS FROM FINANCING ACTIVITIES</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Common Stock issued for Cash</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Increase in Contributed Capital</td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Increase ( Decrease)  in Notes Payable</td> <td> </td> <td> </td> <td style="text-align: right">19,582</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">19,582</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Increase in Convertible Notes payable</td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Increase in issuance of stock below fair value</td> <td> </td> <td> </td> <td style="text-align: right">8,179,432</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(8,179,432</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">—  </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Cash Provided by (Used in) Financing Activities</td> <td> </td> <td> </td> <td style="text-align: right">987,268</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">987,268</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Net Increase (Decrease) in Cash</td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Cash at Beginning of Period</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Cash at End of Period</td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">521,974</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Supplemental Disclosure of Noncash investing and financing activities:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td>Common Shares Issued for Debt</td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">882,686</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Preferred Shares issued for Debt</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: silver"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td colspan="13" style="text-align: center">The Accompanying Notes are an Integral Part of These Financial Statements</td></tr> </table> EXPLANATORY NOTE: THIS AMENDMENT NO.1 TO REGEN BIOPHARMA, INC’S (THE “COMPANY”) FORM 10-Q FOR THE PERIOD ENDED MARCH 31, 2015 (“(“ORIGINAL FILING”) IS BEING FILED SOLELY TO AMEND THE FOLLOWING PORTIONS OF THE ORIGINAL FILING.       PART 1, ITEM 1 FINANCIAL STATEMENTS     PART 1, ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.      THE COMPANY HAS NOT MODIFIED OR UPDATED DISCLOSURES PRESENTED IN THE ORIGINAL FILING, EXCEPT AS INDICATED ABOVE. ACCORDINGLY, THIS AMENDMENT DOES NOT REFLECT EVENTS OCCURRING AFTER THE DATE OF THE ORIGINAL FILING AND DOES NOT MODIFY OR UPDATE THOSE DISCLOSURES AFFECTED BY SUBSEQUENT EVENTS, EXCEPT AS SPECIFICALLY REFERENCED HEREIN. INFORMATION NOT AFFECTED BY THE ABOVE AMENDMENTS IS UNCHANGED AND REFLECTS THE DISCLOSURES MADE AT THE TIME OF THE ORIGINAL FILING.

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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2015	May 01, 2015
Document And Entity Information
Entity Registrant Name	Regen BioPharma Inc
Entity Central Index Key	0001589150
Document Type	10-Q/A
Document Period End Date	Mar. 31, 2015
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE: THIS AMENDMENT NO.1 TO REGEN BIOPHARMA, INC’S (THE “COMPANY”) FORM 10-Q FOR THE PERIOD ENDED MARCH 31, 2015 (“(“ORIGINAL FILING”) IS BEING FILED SOLELY TO AMEND THE FOLLOWING PORTIONS OF THE ORIGINAL FILING. PART 1, ITEM 1 FINANCIAL STATEMENTS PART 1, ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. THE COMPANY HAS NOT MODIFIED OR UPDATED DISCLOSURES PRESENTED IN THE ORIGINAL FILING, EXCEPT AS INDICATED ABOVE. ACCORDINGLY, THIS AMENDMENT DOES NOT REFLECT EVENTS OCCURRING AFTER THE DATE OF THE ORIGINAL FILING AND DOES NOT MODIFY OR UPDATE THOSE DISCLOSURES AFFECTED BY SUBSEQUENT EVENTS, EXCEPT AS SPECIFICALLY REFERENCED HEREIN. INFORMATION NOT AFFECTED BY THE ABOVE AMENDMENTS IS UNCHANGED AND REFLECTS THE DISCLOSURES MADE AT THE TIME OF THE ORIGINAL FILING.
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		110,739,382
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2015

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Balance Sheet (Unaudited) - USD ($)	Mar. 31, 2015	Sep. 30, 2014
CURRENT ASSETS
Cash		$ 0
Note Receivable		10,422
Accrued Interest Receivable		233
Total Current Assets		10,655
TOTAL ASSETS		10,655
Current Liabilities:
Bank Overdraft		6,137
Accounts payable		3,305
Notes Payable		120,169
Accrued payroll taxes		8,463
Accrued Interest		2,212
Accrued Rent		0
Accrued Payroll		0
Total Current Liabilities		140,286
Total Liabilities		140,286
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock, ($0.0001 par value) 500,000,000 shares authorized, 109,310,811 issued and outstanding as of March 31, 2015 and 51,907,917 shares issued and outstanding as of September 30, 2014		5,191
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Additional Paid in capital		485,097
Contributed Capital		658,658
Retained Earnings (Deficit) accumulated during the development stage		(1,278,577)
Total Stockholders' Equity (Deficit)		(129,631)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		10,655
Restated
CURRENT ASSETS
Cash	$ 521,974
Note Receivable	12,051
Accrued Interest Receivable	784
Total Current Assets	534,809
TOTAL ASSETS	534,809
Current Liabilities:
Bank Overdraft	0
Accounts payable	16,207
Notes Payable	133,751
Accrued payroll taxes	2,976
Accrued Interest	14,635
Accrued Rent	5,000
Accrued Payroll	7,501
Total Current Liabilities	180,070
Total Liabilities	180,070
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock, ($0.0001 par value) 500,000,000 shares authorized, 109,310,811 issued and outstanding as of March 31, 2015 and 51,907,917 shares issued and outstanding as of September 30, 2014	10,932
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Additional Paid in capital	1,725,670
Contributed Capital	743,658
Retained Earnings (Deficit) accumulated during the development stage	(2,131,238)
Total Stockholders' Equity (Deficit)	354,739
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	534,809
Restated \| Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	5,714	0
Restated \| Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	$ 3	$ 0

XML 14 R3.htm IDEA: XBRL DOCUMENT

Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2015	Sep. 30, 2014
Common stock, par value (in dollars per share)		$ 0.0001
Common stock, shares authorized		500,000,000
Common stock, shares issued		51,907,917
Common stock, shares outstanding		51,907,917
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	100,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Restated
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, shares authorized	500,000,000
Common stock, shares issued	109,310,811
Common stock, shares outstanding	109,310,811
Preferred Stock, par value	$ 0.0001
Preferred Stock, shares authorized	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Restated \| Series A
Preferred Stock, shares authorized	90,000,000	0
Preferred stock, shares issued	57,134,079	0
Preferred stock, shares outstanding	57,134,079	0
Restated \| Series AA
Preferred Stock, par value	$ .0001	$ .0001
Preferred Stock, shares authorized	600,000	600,000
Preferred stock, shares issued	30,000	0
Preferred stock, shares outstanding	30,000	0

XML 15 R4.htm IDEA: XBRL DOCUMENT

Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
Statement of Operations (Unaudited) - USD ($)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
REVENUES		$ 0		$ 0
COST AND EXPENSES
Research and Development		8,042		13,867
General and Administrative		133,086		262,381
Consulting and Professional Fees		28,915		79,630
Rent		0		0
Total Costs and Expenses		170,043		355,878
OPERATING LOSS		(170,043)		(355,878)
OTHER INCOME & (EXPENSES)
Interest Income		0		0
Interest Expense		0		0
Capital contribution to parent		(16,158)		(39,852)
Preferred shares issued pursuant to contractual obligations		0		0
TOTAL OTHER INCOME (EXPENSE)		(16,158)		(39,852)
NET INCOME (LOSS)		$ (186,201)		$ (395,730)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE		$ (0.004)		$ (0.0080)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		51,910,000		51,552,253
Restated
REVENUES	$ 0		$ 0
COST AND EXPENSES
Research and Development	22,969		25,206
General and Administrative	303,536		442,989
Consulting and Professional Fees	279,913		339,761
Rent	15,000		26,871
Total Costs and Expenses	621,419		834,828
OPERATING LOSS	(621,419)		(834,828)
OTHER INCOME & (EXPENSES)
Interest Income	291		551
Interest Expense	(9,188)		(15,230)
Capital contribution to parent	0		0
Preferred shares issued pursuant to contractual obligations	(3,154)		(3,154)
TOTAL OTHER INCOME (EXPENSE)	(12,051)		(17,833)
NET INCOME (LOSS)	$ (633,470)		$ (852,661)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.0088)		$ (0.0092)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230		93,139,424

XML 16 R5.htm IDEA: XBRL DOCUMENT

Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
Statement of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)		$ (395,730)
Adjustments to reconcile net Income to net cash
Preferred Stock issued for Expenses		0
Preferred Stock issued for interest		0
Common Stock issued for expenses		0
Preferred Stock issued pursuant to contractual obligations		0
Common Stock issued to Consultants		0
Preferred Stock issued to Consultants		0
Increase (Decrease) in Accounts Payable		833
(Increase) Decrease in Notes Receivable		0
(Increase) Decrease in Interest Receivable		$ 0
Increase (Decrease) in Bank Overdraft		0
Increase (Decrease) in Accrued Expenses		$ 6,764
Increase in Additional Paid in Capital		0
Net Cash Provided by (Used in) Operating Activities		(388,133)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		300,000
Increase in Contributed Capital		95,000
Increase (Decrease) in Notes Payable		0
Increase in Convertible Notes Payable		0
Net Cash Provided by (Used in) Financing Activities		395,000
Net Increase (Decrease) in Cash		6,867
Cash at Beginning of Period		115,922
Cash at End of Period		122,789
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt
Preferred Shares Issued for Debt
Restated
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)	$ (852,661)
Adjustments to reconcile net Income to net cash
Preferred Stock issued for Expenses	100
Preferred Stock issued for interest	891
Common Stock issued for expenses	0
Preferred Stock issued pursuant to contractual obligations	3,154
Common Stock issued to Consultants	226,177
Preferred Stock issued to Consultants	420
Increase (Decrease) in Accounts Payable	12,902
(Increase) Decrease in Notes Receivable	(1,629)
(Increase) Decrease in Interest Receivable	$ (551)
Increase (Decrease) in Bank Overdraft	(6,137)
Increase (Decrease) in Accrued Expenses	$ 19,437
Increase in Additional Paid in Capital	132,603
Net Cash Provided by (Used in) Operating Activities	(465,294)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	0
Increase in Contributed Capital	85,000
Increase (Decrease) in Notes Payable	19,582
Increase in Convertible Notes Payable	882,686
Net Cash Provided by (Used in) Financing Activities	987,268
Net Increase (Decrease) in Cash	521,974
Cash at Beginning of Period	0
Cash at End of Period	521,974
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt	882,686
Preferred Shares Issued for Debt	$ 6,000

XML 17 R6.htm IDEA: XBRL DOCUMENT

Organization and Summary of Significant Accounting Policies

6 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Organization and Summary of Significant Accounting Policies

NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company was organized April 24, 2012 under the laws of the State of Nevada. The Company is a majority owned subsidiary of Bio-Matrix Scientific Group, Inc, a Delaware corporation.

A. BASIS OF ACCOUNTING

B. USE OF ESTIMATES

C. CASH EQUIVALENTS

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

D. PROPERTY AND EQUIPMENT

E. FAIR VALUE OF FINANCIAL INSTRUMENTS

Level 1: Quoted prices in active markets for identical assets or liabilities

Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

F. INCOME TAXES

The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established.

Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

G. BASIC EARNINGS (LOSS) PER SHARE

Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.

H. ADVERTISING

Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the three months ended March 31, 2015 and $0 for the three months ended March 31, 2014.

XML 18 R7.htm IDEA: XBRL DOCUMENT

Recent Accounting Pronouncements

6 Months Ended

Mar. 31, 2015

Accounting Changes and Error Corrections [Abstract]

Recent Accounting Pronouncements

NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS

The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors.

Any additional amounts the reporting entity expects to pay on behalf of its co-obligors.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

+ Details

XML 19 R8.htm IDEA: XBRL DOCUMENT

Going Concern

6 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

NOTE 3. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company generated net losses of $ 10,310,670 during the period from April 24, 2012 (inception) through March 31, 2015. This condition raises substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

XML 20 R9.htm IDEA: XBRL DOCUMENT

Notes Payable and Convertible Notes Payable

6 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Notes Payable and Convertible Notes Payable

NOTE 4. NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE

	March 31, 2015		September 30, 2014
Bio Matrix Scientific Group, Inc. (Note 7)		19,701		90,000
David Koos ( Notes7)		50		30,168
Bio Technology Partners Business Trust		114,000		0
Notes payable	$	133,751	$	120,168

$19,701 lent to the Company by Bio Matrix Scientific Group, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

$50 lent to the Company by David Koos. is due and payable at the demand of the holder and bear simple interest at a rate of 15% per annum.

$114,000 lent to the Company by Bio Technology Partners Business Trust. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

CONVERTIBLE NOTES PAYABLE

During the quarter ended March 31, 2015 the Company issued Convertible Notes ( “Notes”) with an aggregate face value of $882,686 .. Consideration for these Notes consisted of:

(a)

$775,000 cash and

(b)

Satisfaction of $107,686 of existing indebtedness:

XML 21 R10.htm IDEA: XBRL DOCUMENT

Notes Receivable

6 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Notes Receivable

NOTE 5. NOTES RECEIVABLE

	March 31, 2015		September 30, 2014
Entest Biomedical, Inc. (Note 7)	$	12,051	$	10,422

Notes Receivable	$	12,051	$	10,422

$12,051 lent by the Company to Entest Biomedical, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

XML 22 R11.htm IDEA: XBRL DOCUMENT

Income Taxes

6 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 6. INCOME TAXES

As of March 31, 2015

Deferred tax assets:
Net operating tax carry forwards	$	3,505,628
Other		-0-
Gross deferred tax assets		3,505,628
Valuation allowance		(3,505,628	)
Net deferred tax assets	$	-0-

As of March 31, 2014 the Company has a Deferred Tax Asset of $3,505,628 completely attributable to net operating loss carry forwards of approximately $10,310,670 (which expire 20 years from the date the loss was incurred).

Income tax is calculated at the 34% Federal Corporate Rate.

XML 23 R12.htm IDEA: XBRL DOCUMENT

Related Party Transactions

6 Months Ended

Mar. 31, 2015

Related Party Transactions

NOTE 7. RELATED PARTY TRANSACTIONS

On March 6, 2015 the Company issued 2,060,214 of its common shares to David R. Koos, the Company’s Chairman and Chief Executive Officer, in satisfaction of $57,686 of convertible indebtedness.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

XML 24 R13.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies

6 Months Ended

Mar. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

NOTE 8. COMMITMENTS AND CONTINGENCIES

XML 25 R14.htm IDEA: XBRL DOCUMENT

Stockholders Equity

6 Months Ended

Mar. 31, 2015

Equity [Abstract]

Stockholders Equity

NOTE 9. STOCKHOLDERS' EQUITY

The stockholders' equity section of the Company contains the following classes of capital stock as March 31, 2015:

Common stock, $ 0.0001 par value; 500,000,000 shares authorized: 109,310,811 shares issued and outstanding.

Series AA Preferred Stock

Series A Preferred Stock

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

+ Details

XML 26 R15.htm IDEA: XBRL DOCUMENT

Stock Dividend

6 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Stock Dividend

NOTE 10. STOCK DIVIDEND

XML 27 R16.htm IDEA: XBRL DOCUMENT

Stock Transactions

6 Months Ended

Mar. 31, 2015

Notes to Financial Statements

Stock Transactions

NOTE 11. STOCK TRANSACTIONS

Common Stock:

On February 13, 2015 the Company issued 9,000,000 of its common shares to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted stock Award.

On February 13, 2015 the Company issued 7,500,000 of its common shares to Todd Caven, the Company’s Chief Financial Officer, as a Restricted stock Award.

On February 13, 2015 the Company issued 6,000,000 of its common shares to Thomas ichim, the Company’s Chief Scientific Officer and a member of the Board of Directors, as a Restricted stock Award.

On March 6 , 2015 19,932,520 Common Shares were issued in satisfaction of $557,686 of convertible indebtedness and $890 of accrued interest on Convertible Notes.

On March 6, 2015 the Company issued 500,000 of its common shares with a fair value of $140,000 as consideration for consulting services rendered.

Between March 9, 2015 and March 26, 2015 11,606,742 Common Shares were issued in satisfaction of $325,000 of convertible indebtedness.

Series A Preferred Stock:

On March 17, 2015 the Company issued 26,181,719 shares of its Series A Preferred Stock in accordance with the terms and conditions of convertible notes issued.

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to David R. Koos, the Company’s Chairman and Chief Executive Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to Todd Caven, the Company’s Chief Financial Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to Thomas Ichim, the Company’s Chief Scientific Officer, as a Restricted Stock Award

On March 17, 2015 the Company issued 2,500,000 shares of its Series A Preferred Stock to an employee as a Restricted Stock Award.

On March 17, 2015 the Company issued 4,200,000 shares of its Series A Preferred Stock to consultants for services.

Series AA Preferred Stock:

XML 28 R17.htm IDEA: XBRL DOCUMENT

Restatement of Previously Issued Financial Statements

6 Months Ended

Mar. 31, 2015

Accounting Changes and Error Corrections [Abstract]

Restatement of Previously Issued Financial Statements

NOTE 12. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

The following tables reflect the corrections:

REGEN BIOPHARMA , INC.
BALANCE SHEET


	As of March 31, 2015 (unaudited)			Adjustments			As of March 31, 2015 (unaudited) (as restated)
ASSETS
CURRENT ASSETS
Cash		521,974						521,974
Note Receivable		12,051						12,051
Accrued Interest Receivable		784						784
Total Current Assets		534,809						534,809


TOTAL ASSETS		534,809						534,809

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Bank Overdraft		0						0
Accounts payable		16,207						16,207
Notes Payable		133,751						133,751
Accrued payroll taxes		2,976						2,976
Accrued Interest		14,635						14,635
Accrued Rent		5,000						5,000
Accrued Payroll		7,501						7,501
Total Current Liabilities		180,070						180,070
Total Liabilities		180,070						180,070

STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September 30, 2014		10,932						10,932
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively		5.714						5.714
Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000 and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively		3						3
Additional Paid in capital		9,905,102			(8,179,432	)		1,725,670
Contributed Capital		743,658						743,658
Retained Earnings (Deficit) accumulated during the development stage		(10,310,670	)		8,179,432			(2,131,238	)
Total Stockholders' Equity (Deficit)		354,739						354,739

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		534,809						534,809

The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF OPERATIONS


	Three months ended March 31, 2015 (unaudited)		Adjustments	Three months ended March 31, 2015 (unaudited) (as restated)		Six Months ended March 31, 2015 (unaudited)		Adjustments	Six Months ended March 31, 2015 (unaudited) (as restated)
REVENUES	0			0		0			0

COST AND EXPENSES
Research and Development	22,969			22,969		25,206			25,206
General and Administrative	303,536			303,536		442,989			442,989
Consulting and Professional Fees	279,913			279,913		339,761			339,761
Rent	15,000			15,000		26,871			26,871
Total Costs and Expenses	621,419			621,419		834,828			834,828

OPERATING LOSS	(621,419	)		(621,419	)	(834,828	)		(834,828	)

OTHER INCOME & (EXPENSES)
Interest Income	291			291		551			551
Interest Expense	(9,188	)		(9,188	)	(15,230	)		(15,230	)
Capital contribution to parent	0			0
Loss on issuance of common shares for less than fair value	(8,179,432	)	8,179,432	—		(8,179,432	)	8,179,432	—
Preferred shares issued pursuant to contractual obligations	(3,154	)		(3,154	)	(3,154	)		(3,154	)

TOTAL OTHER INCOME (EXPENSE)	(8,191,483	)		(12,051	)	(8,197,265	)		(17,833	)

NET INCOME (LOSS)	(8,812,901	)		(633,470	)	(9,032,092	)		(852,661	)
BASIC AND FULLY DILUTED
EARNINGS (LOSS) PER SHARE	(0.1224	)		(0.0088	)	(0.0970	)		(0.0092	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230			71,986,230		93,139,424			93,139,424


The Accompanying Notes are an Integral Part of These Financial Statements

REGEN BIOPHARMA , INC.
STATEMENT OF CASH FLOWS
(unaudited)


	Six Months Ended March 31, 2015			Adjustments			Six Months Ended March 31, 2015 (as restated)
CASH FLOWS FROM OPERATING ACTIVITIES

Net Income (loss)		(9,032,092	)		8,179,432			(852,661	)
Adjustments to reconcile net Income to net cash

Preferred Stock issued for Expenses		100						100
Preferred Stock issued for interest		891						891
Common Stock issued for expenses
Preferred Stock issued pursuant to contractual obligations		3,154						3,154
Common Stock issued to Consultants		226.177						226,177
Preferred Stock issued to Consultants		420						420
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable		12,902						12,902
(Increase) Decrease in Notes Receivable		(1,629	)					(1,629	)
(Increase) Decrease in Interest Receivable		(551	)					(551	)
Increase ( Decrease) in Bank Overdraft		(6,137	)					(6,137	)
Increase (Decrease) in accrued Expenses		19,437						19,437
Increase in Additional Paid in Capital		132,603						132,603
Net Cash Provided by (Used in) Operating Activities		(465,294	)					(465,294	)

CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		0						0
Increase in Contributed Capital		85,000						85,000
Increase ( Decrease) in Notes Payable		19,582						19,582
Increase in Convertible Notes payable		882,686						882,686
Increase in issuance of stock below fair value		8,179,432			(8,179,432	)		—
Net Cash Provided by (Used in) Financing Activities		987,268						987,268

Net Increase (Decrease) in Cash		521,974						521,974

Cash at Beginning of Period		0						0

Cash at End of Period		521,974						521,974


Supplemental Disclosure of Noncash investing and financing activities:
Common Shares Issued for Debt		882,686						882,686
Preferred Shares issued for Debt		6,000						6,000

The Accompanying Notes are an Integral Part of These Financial Statements

XML 29 R18.htm IDEA: XBRL DOCUMENT

Subsequent Events

6 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

NOTE 12. SUBSEQUENT EVENTS

All or part of the principal and accrued but unpaid interest is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent the lower of (1) a 65% discount to the lowest Trading Price (as defined below) for the Common Shares during the thirty (30) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the conversion date. “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by Regen and the Lender. “Trading Day” shall mean any day on which the Common Shares are tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Shares are then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by Regen relating to the Lender’s securities.

(2) $0.03 per share

Principal and interest may be prepaid in part or in full by Regen on not less than three Trading Days prior written notice to the Lender.

On April 14, 2015 1,428,571 Common Shares of Regen were issued in satisfaction of the abovementioned convertible note.

On April 14, 2015 the Company issued 1,428,571 shares of its Series A Preferred Stock in accordance with the terms and conditions of abovementioned convertible note.

XML 30 R19.htm IDEA: XBRL DOCUMENT

Organization and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
BASIS OF ACCOUNTING	A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.
USE OF ESTIMATES	B. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH EQUIVALENTS	C. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
D. PROPERTY AND EQUIPMENT	D. PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.
FAIR VALUE OF FINANCIAL INSTRUMENTS	E. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
INCOME TAXES	F. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
BASIC EARNINGS (LOSS) PER SHARE	G. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.
ADVERTISING	H. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the three months ended March 31, 2015 and $0 for the three months ended March 31, 2014.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

XML 31 R20.htm IDEA: XBRL DOCUMENT

Notes Payable and Convertible Notes Payable (Tables)

6 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Notes Payable

	March 31, 2015		September 30, 2014
Bio Matrix Scientific Group, Inc. (Note 7)		19,701		90,000
David Koos ( Notes7)		50		30,168
Bio Technology Partners Business Trust		114,000		0
Notes payable	$	133,751	$	120,168

XML 32 R21.htm IDEA: XBRL DOCUMENT

Notes Receivable (Tables)

6 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Notes Receivable

	March 31, 2015		September 30, 2014
Entest Biomedical, Inc. (Note 7)	$	12,051	$	10,422

Notes Receivable	$	12,051	$	10,422

XML 33 R22.htm IDEA: XBRL DOCUMENT

Income Taxes (Tables)

6 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

Deferred tax assets

Deferred tax assets:
Net operating tax carry forwards	$	3,505,628
Other		-0-
Gross deferred tax assets		3,505,628
Valuation allowance		(3,505,628	)
Net deferred tax assets	$	-0-

XML 34 R23.htm IDEA: XBRL DOCUMENT

Restatement of Previously Issued Financial Statements (Tables)

6 Months Ended

Mar. 31, 2015

Accounting Changes and Error Corrections [Abstract]

Restatement of Consolidated Balance Sheeet

REGEN BIOPHARMA , INC.
BALANCE SHEET


	As of March 31, 2015 (unaudited)			Adjustments			As of March 31, 2015 (unaudited) (as restated)
ASSETS
CURRENT ASSETS
Cash		521,974						521,974
Note Receivable		12,051						12,051
Accrued Interest Receivable		784						784
Total Current Assets		534,809						534,809


TOTAL ASSETS		534,809						534,809

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Bank Overdraft		0						0
Accounts payable		16,207						16,207
Notes Payable		133,751						133,751
Accrued payroll taxes		2,976						2,976
Accrued Interest		14,635						14,635
Accrued Rent		5,000						5,000
Accrued Payroll		7,501						7,501
Total Current Liabilities		180,070						180,070
Total Liabilities		180,070						180,070

STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 109,310,811 issued and outstanding as of March 31, 2015, 2014 and 51,907,917 shares issued and outstanding September 30, 2014		10,932						10,932
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Series A Preferred 90,000,000 Authorized and 0 authorized, 57,134, 079 and 0 outstanding as of March 31, 2105 and September 30, 2014 respectively		5.714						5.714
Series AA Preferred $0.0001 par value 600,000 authorized and 30, 000 and 0 outstanding as of March 31, 2015 and September 30, 2014 respectively		3						3
Additional Paid in capital		9,905,102			(8,179,432	)		1,725,670
Contributed Capital		743,658						743,658
Retained Earnings (Deficit) accumulated during the development stage		(10,310,670	)		8,179,432			(2,131,238	)
Total Stockholders' Equity (Deficit)		354,739						354,739

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		534,809						534,809

The Accompanying Notes are an Integral Part of These Financial Statements

Restatement of Statement of Operations

REGEN BIOPHARMA , INC.
STATEMENT OF OPERATIONS


	Three months ended March 32, 2015 (unaudited)		adjustments	Three months ended March 31, 2015 (unaudited) (as restated)		Six Months ended March 31, 2015 (unaudited)		Adjustments	Six Months ended March 31, 2015 (unaudited) (as restated)
REVENUES	0			0					0

COST AND EXPENSES
Research and Development	22,969			22,969					25,206
General and Administrative	303,536			303,536					442,989
Consulting and Professional Fees	279,913			279,913					339,761
Rent	15,000			15,000					26,871
Total Costs and Expenses	621,419			621,419					834,828

OPERATING LOSS	(621,419			(621,419	)				(834,828	)

OTHER INCOME & (EXPENSES)
Interest Income	291			291					551
Interest Expense	(9,188			(9,188	)				(15,230	)
Capital contribution t0 parent	0			0
Loss on issuance of common shares for less than fair value	(8,179,432	)	8,179,432	—		(8,179,432	)	8,179,432	—
Preferred shares issued pursuant to contractual obligations	(3,154			(3,154	)				(3,154	)

TOTAL OTHER INCOME (EXPENSE)	(12,051			(12,051	)				(17,833	)

NET INCOME (LOSS)	(633,470			(633,470	)				(852,661	)
BASIC AND FULLY DILUTED
EARNINGS (LOSS) PER SHARE	(0.0088			(0.0088	)				(0.0092	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230			71,986,230					93,139,424


The Accompanying Notes are an Integral Part of These Financial Statements

Restatement of Statment of Cashflows

REGEN BIOPHARMA , INC.
STATEMENT OF CASH FLOWS
(unaudited)


	Six Months Ended March 31, 2015			Adjustments			Six Months Ended March 31, 2015 (as restated)
CASH FLOWS FROM OPERATING ACTIVITIES

Net Income (loss)		(9,032,092	)		8,179,432			(852,661	)
Adjustments to reconcile net Income to net cash

Preferred Stock issued for Expenses		100						100
Preferred Stock issued for interest		891						891
Common Stock issued for expenses
Preferred Stock issued pursuant to contractual obligations		3,154						3,154
Common Stock issued to Consultants		226.177						226,177
Preferred Stock issued to Consultants		420						420
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable		12,902						12,902
(Increase) Decrease in Notes Receivable		(1,629	)					(1,629	)
(Increase) Decrease in Interest Receivable		(551	)					(551	)
Increase ( Decrease) in Bank Overdraft		(6,137	)					(6,137	)
Increase (Decrease) in accrued Expenses		19,437						19,437
Increase in Additional Paid in Capital		132,603						132,603
Net Cash Provided by (Used in) Operating Activities		(465,294	)					(465,294	)

CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		0						0
Increase in Contributed Capital		85,000						85,000
Increase ( Decrease) in Notes Payable		19,582						19,582
Increase in Convertible Notes payable		882,686						882,686
Increase in issuance of stock below fair value		8,179,432			(8,179,432	)		—
Net Cash Provided by (Used in) Financing Activities		987,268						987,268

Net Increase (Decrease) in Cash		521,974						521,974

Cash at Beginning of Period		0						0

Cash at End of Period		521,974						521,974


Supplemental Disclosure of Noncash investing and financing activities:
Common Shares Issued for Debt		882,686						882,686
Preferred Shares issued for Debt		6,000						6,000

The Accompanying Notes are an Integral Part of These Financial Statements

XML 35 R24.htm IDEA: XBRL DOCUMENT

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Accounting Policies [Abstract]
Advertising expenses	$ 0	$ 0

XML 36 R25.htm IDEA: XBRL DOCUMENT

Going Concern (Details Narrative)	35 Months Ended
Going Concern (Details Narrative)	Mar. 31, 2015 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss since inception	$ (10,310,670)

XML 37 R26.htm IDEA: XBRL DOCUMENT

Notes Payable and Convertible Notes Payable - Notes Payable (Details) - USD ($)	Mar. 31, 2015	Sep. 30, 2014
Debt Disclosure [Abstract]
Bio Matrix Scientific Group, Inc. (Note 7)	$ 19,701	$ 90,000
David Koos ( Notes7)	50	30,168
Bio Technology Partners Business Trust	114,000	0
Notes payable	$ 133,751	$ 120,168

XML 38 R27.htm IDEA: XBRL DOCUMENT

Notes Payable and Convertible Notes Payable (Details Narrative)	3 Months Ended
	Mar. 31, 2015 USD ($) shares
Debt Disclosure [Abstract]
Face value of convertible notes issued	$ 882,686
Cash consideration for issued notes	775,000
Satisfaction of existing indebtedness	$ 107,686
Common shares issued upon conversion of notes payable \| shares	31,539,262
Series A preferred shares issued upon conversion of notes payable \| shares	31,538,862
Derivative liability	$ 2,368,685

XML 39 R28.htm IDEA: XBRL DOCUMENT

Notes Receivable - Notes Receivable (Details) - USD ($)	Mar. 31, 2015	Sep. 30, 2014
Receivables [Abstract]
Entest Biomedical, Inc. (Note 7)	$ 12,051	$ 10,422
Note Receivable	$ 12,051	$ 10,422

XML 40 R29.htm IDEA: XBRL DOCUMENT

Notes Receivable (Details Narrative) - USD ($)	Mar. 31, 2015	Sep. 30, 2014
Receivables [Abstract]
Entest Biomedical note receivable	$ 12,051	$ 10,422
Interest rate on note receivable	10.00%

XML 41 R30.htm IDEA: XBRL DOCUMENT

Income Taxes - Deferred tax assets (Details)	Mar. 31, 2015 USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 3,505,628
Other
Gross deferred tax assets	3,505,628
Valuation allowance	(3,505,628)
Net deferred tax assets

XML 42 R31.htm IDEA: XBRL DOCUMENT

Income Taxes (Details Narrative)	Mar. 31, 2015 USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Asset	$ 3,505,628
Net operating loss carry forwards	$ 10,310,670
Federal corporate rate	34.00%

XML 43 R32.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended	35 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Mar. 17, 2015	Mar. 09, 2015	Mar. 06, 2015	Sep. 30, 2014
Related Party Transactions [Abstract]
Capital contributions from related party		$ 743,658
Common shares issued to BMSN		50,010,000
Value of shares issued to BMSN		$ 20,090
Monthly rent payable to Entest	$ 5,000
Amount due from related party (ENTB)	12,052	12,052
Amount payable to related party (BMSN)	19,701	19,701				$ 90,000
Amount due to company CEO	50	$ 50
Common shares issued to ceo in satisfaction of convertible debt					2,060,214
Amount of debt converted					$ 57,686
Series A Preferred stock issued to ceo			2,060,214
Common shares issued to cfo for consulting services				227,632
Cash paid to cso for intangible asset	$ 9,000
Shares issued to cso	1,000,000

XML 44 R33.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies (Details Narrative)	Mar. 20, 2015 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly sublease fee to HBRI	$ 400
Monthly research agreement fee	$ 2,700

XML 45 R34.htm IDEA: XBRL DOCUMENT

Stockholders Equity (Details Narrative) - $ / shares	Mar. 31, 2015	Sep. 30, 2014
Capital Stock
Common stock, Par value		$ 0.0001
Common stock, authorized		500,000,000
Common stock issued and outstanding		51,907,917
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	100,000,000	5,000,000

XML 46 R35.htm IDEA: XBRL DOCUMENT

Stock Dividend (Details Narrative)	3 Months Ended
Stock Dividend (Details Narrative)	Mar. 31, 2015 shares
Accounting Policies [Abstract]
Stock dividend paid	10,395,217

XML 47 R36.htm IDEA: XBRL DOCUMENT

Stock Transactions (Details Narrative) - USD ($)	1 Months Ended
Stock Transactions (Details Narrative) - USD ($)	Mar. 26, 2015	Mar. 23, 2015	Mar. 17, 2015	Mar. 06, 2015	Feb. 13, 2015
Notes to Financial Statements
Common stock issued to CEO as Restricted Stock Award					9,000,000
Common stock issued to CFO as Restricted Stock Award					7,500,000
Common stock issued to CSO as Restricted Stock Award					6,000,000
Common shares issued for conversion of debt				19,932,520
Amount of debt converted				$ 557,686
Common shares issued for consulting services				500,000
Value of consulting services				$ 140,000
Fair value of CFO consulting services				$ 63,737
Total common shares issued for debt conversions	11,606,742
Total debt converted	$ 325,000
Series A preferred stock issued for convertible debt			26,181,719
Series A stock issued to CEO as Restricted Stock Award			2,500,000
Series A stock issued to CFO as Restricted Stock Award			2,500,000
Series A stock issued to CSO as Restricted Stock Award			2,500,000
Series A stock issued to employee as Restricted Stock Award			2,500,000
Series A stock issued for consulting services			4,200,000
Series AA preferred stock issued for debt		20,000			10,000
Amount of debt satisfied		$ 4,000			$ 2,000

XML 48 R37.htm IDEA: XBRL DOCUMENT

Restatement of Balance Sheets (Details) - USD ($)	Mar. 31, 2015	Sep. 30, 2014
CURRENT ASSETS
Cash		$ 0
Note Receivable		10,422
Accrued Interest Receivable		233
Total Current Assets		10,655
TOTAL ASSETS		10,655
Current Liabilities:
Bank Overdraft		6,137
Accounts payable		3,305
Notes Payable		120,169
Accrued payroll taxes		8,463
Accrued Interest		2,212
Accrued Rent		0
Accrued Payroll		0
Total Current Liabilities		140,286
Total Liabilities		140,286
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock, ($0.0001 par value) 500,000,000 shares authorized, 109,310,811 issued and outstanding as of March 31, 2015 and 51,907,917 shares issued and outstanding as of September 30, 2014		5,191
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Additional Paid in capital		485,097
Contributed Capital		658,658
Retained Earnings (Deficit) accumulated during the development stage		(1,278,577)
Total Stockholders' Equity (Deficit)		(129,631)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		10,655
Original
CURRENT ASSETS
Cash	$ 521,974
Note Receivable	12,051
Accrued Interest Receivable	784
Total Current Assets	534,809
TOTAL ASSETS	534,809
Current Liabilities:
Bank Overdraft	0
Accounts payable	16,207
Notes Payable	133,751
Accrued payroll taxes	2,976
Accrued Interest	14,635
Accrued Rent	5,000
Accrued Payroll	7,501
Total Current Liabilities	180,070
Total Liabilities	180,070
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock, ($0.0001 par value) 500,000,000 shares authorized, 109,310,811 issued and outstanding as of March 31, 2015 and 51,907,917 shares issued and outstanding as of September 30, 2014	10,932
Additional Paid in capital	9,905,102
Contributed Capital	743,658
Retained Earnings (Deficit) accumulated during the development stage	(10,310,670)
Total Stockholders' Equity (Deficit)	354,739
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	534,809
Original \| Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	5,714
Original \| Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	3
Adjustments
STOCKHOLDERS EQUITY (DEFICIT)
Additional Paid in capital	(8,179,432)
Retained Earnings (Deficit) accumulated during the development stage	8,179,432
Restated
CURRENT ASSETS
Cash	521,974
Note Receivable	12,051
Accrued Interest Receivable	784
Total Current Assets	534,809
TOTAL ASSETS	534,809
Current Liabilities:
Bank Overdraft	0
Accounts payable	16,207
Notes Payable	133,751
Accrued payroll taxes	2,976
Accrued Interest	14,635
Accrued Rent	5,000
Accrued Payroll	7,501
Total Current Liabilities	180,070
Total Liabilities	180,070
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock, ($0.0001 par value) 500,000,000 shares authorized, 109,310,811 issued and outstanding as of March 31, 2015 and 51,907,917 shares issued and outstanding as of September 30, 2014	10,932
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively
Additional Paid in capital	1,725,670
Contributed Capital	743,658
Retained Earnings (Deficit) accumulated during the development stage	(2,131,238)
Total Stockholders' Equity (Deficit)	354,739
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	534,809
Restated \| Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	5,714	0
Restated \| Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and Five Million authorized as of March 31, 2015 and September 30, 2014 respectively	$ 3	$ 0

XML 49 R38.htm IDEA: XBRL DOCUMENT

Restatment of Statements of Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
REVENUES		$ 0		$ 0
COST AND EXPENSES
Research and Development		8,042		13,867
General and Administrative		133,086		262,381
Consulting and Professional Fees		28,915		79,630
Rent		0		0
Total Costs and Expenses		170,043		355,878
OPERATING LOSS		(170,043)		(355,878)
OTHER INCOME & (EXPENSES)
Interest Income		0		0
Interest Expense		0		0
Capital contribution to parent		(16,158)		(39,852)
Preferred shares issued pursuant to contractual obligations		0		0
TOTAL OTHER INCOME (EXPENSE)		(16,158)		(39,852)
NET INCOME (LOSS)		$ (186,201)		$ (395,730)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE		$ (0.004)		$ (0.0080)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		51,910,000		51,552,253
Original
REVENUES	$ 0		$ 0
COST AND EXPENSES
Research and Development	22,969		25,206
General and Administrative	303,536		442,989
Consulting and Professional Fees	279,913		339,761
Rent	15,000		26,871
Total Costs and Expenses	621,419		834,828
OPERATING LOSS	(621,419)		(834,828)
OTHER INCOME & (EXPENSES)
Interest Income	291		551
Interest Expense	(9,188)		(15,230)
Capital contribution to parent	0
Loss on issuance of common shares for less than fair value	(8,179,432)		(8,179,432)
Preferred shares issued pursuant to contractual obligations	(3,154)		(3,154)
TOTAL OTHER INCOME (EXPENSE)	(8,191,483)		(8,197,265)
NET INCOME (LOSS)	$ (8,812,901)		$ (9,032,092)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.1224)		$ (0.097)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230		93,139,424
Adjustments
OTHER INCOME & (EXPENSES)
Loss on issuance of common shares for less than fair value	$ 8,179,432		$ 8,179,432
Restated
REVENUES	0		0
COST AND EXPENSES
Research and Development	22,969		25,206
General and Administrative	303,536		442,989
Consulting and Professional Fees	279,913		339,761
Rent	15,000		26,871
Total Costs and Expenses	621,419		834,828
OPERATING LOSS	(621,419)		(834,828)
OTHER INCOME & (EXPENSES)
Interest Income	291		551
Interest Expense	(9,188)		(15,230)
Capital contribution to parent	0		0
Loss on issuance of common shares for less than fair value	0		0
Preferred shares issued pursuant to contractual obligations	(3,154)		(3,154)
TOTAL OTHER INCOME (EXPENSE)	(12,051)		(17,833)
NET INCOME (LOSS)	$ (633,470)		$ (852,661)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.0088)		$ (0.0092)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	71,986,230		93,139,424

XML 50 R39.htm IDEA: XBRL DOCUMENT

Restatement of Cashflows (Details) - USD ($)	3 Months Ended		6 Months Ended
Restatement of Cashflows (Details) - USD ($)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)		$ (186,201)		$ (395,730)
Adjustments to reconcile net Income to net cash
Preferred Stock issued for Expenses				0
Preferred Stock issued for interest				0
Common Stock issued for expenses				0
Preferred Stock issued pursuant to contractual obligations				0
Common Stock issued to Consultants				0
Preferred Stock issued to Consultants				0
Increase (Decrease) in Accounts Payable				833
(Increase) Decrease in Notes Receivable				0
(Increase) Decrease in Interest Receivable				$ 0
Increase (Decrease) in Bank Overdraft				0
Increase (Decrease) in Accrued Expenses				$ 6,764
Net Cash Provided by (Used in) Operating Activities				(388,133)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash				300,000
Increase in Contributed Capital				95,000
Increase (Decrease) in Notes Payable				0
Increase in Convertible Notes Payable				0
Increase in Additional Paid in Capital				0
Net Cash Provided by (Used in) Financing Activities				395,000
Net Increase (Decrease) in Cash				6,867
Cash at Beginning of Period				115,922
Cash at End of Period				122,789
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt
Preferred Shares Issued for Debt
Original
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)	$ (8,812,901)		$ (9,032,092)
Adjustments to reconcile net Income to net cash
Preferred Stock issued for Expenses			100
Preferred Stock issued for interest			891
Common Stock issued for expenses			0
Preferred Stock issued pursuant to contractual obligations			3,154
Common Stock issued to Consultants			226,177
Preferred Stock issued to Consultants			420
Increase (Decrease) in Accounts Payable			12,902
(Increase) Decrease in Notes Receivable			(1,629)
(Increase) Decrease in Interest Receivable			$ (551)
Increase (Decrease) in Bank Overdraft			(6,137)
Increase (Decrease) in Accrued Expenses			$ 19,437
Net Cash Provided by (Used in) Operating Activities			(8,777,329)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash			0
Increase in Contributed Capital			85,000
Increase (Decrease) in Notes Payable			19,582
Increase in Convertible Notes Payable			882,686
Increase in issuance of stock below fair value	8,179,432		8,179,432
Increase in Additional Paid in Capital			132,603
Net Cash Provided by (Used in) Financing Activities			9,299,303
Net Increase (Decrease) in Cash			521,974
Cash at Beginning of Period			0
Cash at End of Period			521,974
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt			882,686
Preferred Shares Issued for Debt			6,000
Adjustments
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in issuance of stock below fair value	(8,179,432)		(8,179,432)
Restated
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME (LOSS)	(633,470)		(852,661)
Adjustments to reconcile net Income to net cash
Preferred Stock issued for Expenses			100
Preferred Stock issued for interest			891
Common Stock issued for expenses			0
Preferred Stock issued pursuant to contractual obligations			3,154
Common Stock issued to Consultants			226,177
Preferred Stock issued to Consultants			420
Increase (Decrease) in Accounts Payable			12,902
(Increase) Decrease in Notes Receivable			(1,629)
(Increase) Decrease in Interest Receivable			$ (551)
Increase (Decrease) in Bank Overdraft			(6,137)
Increase (Decrease) in Accrued Expenses			$ 19,437
Net Cash Provided by (Used in) Operating Activities			(465,294)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash			0
Increase in Contributed Capital			85,000
Increase (Decrease) in Notes Payable			19,582
Increase in Convertible Notes Payable			882,686
Increase in issuance of stock below fair value	$ 0		0
Increase in Additional Paid in Capital			132,603
Net Cash Provided by (Used in) Financing Activities			987,268
Net Increase (Decrease) in Cash			521,974
Cash at Beginning of Period			0
Cash at End of Period			521,974
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt			882,686
Preferred Shares Issued for Debt			$ 6,000

XML 51 R40.htm IDEA: XBRL DOCUMENT

Subsequent Events (Details Narrative) - USD ($)	Apr. 14, 2015	Apr. 06, 2015
Subsequent Events [Abstract]
Convertible Promissory note issued		$ 40,000
Common stock issued for April 6 convertible note	1,428,571
Series A shares issued for April 6 convertible note	1,428,571

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