0001589150 2025-10-01 2026-03-31 0001589150 2026-05-01 0001589150 2026-03-31 0001589150 2025-09-30 0001589150 us-gaap:RelatedPartyMember 2026-03-31 0001589150 us-gaap:RelatedPartyMember 2025-09-30 0001589150 us-gaap:NonrelatedPartyMember 2026-03-31 0001589150 us-gaap:NonrelatedPartyMember 2025-09-30 0001589150 us-gaap:SeriesAPreferredStockMember 2026-03-31 0001589150 us-gaap:SeriesAPreferredStockMember 2025-09-30 0001589150 RGBP:SeriesAAPreferredStockMember 2026-03-31 0001589150 RGBP:SeriesAAPreferredStockMember 2025-09-30 0001589150 RGBP:SeriesMPreferredStockMember 2026-03-31 0001589150 RGBP:SeriesMPreferredStockMember 2025-09-30 0001589150 RGBP:SeriesNCPreferredStockMember 2026-03-31 0001589150 RGBP:SeriesNCPreferredStockMember 2025-09-30 0001589150 2026-01-01 2026-03-31 0001589150 2025-01-01 2025-03-31 0001589150 2024-10-01 2025-03-31 0001589150 us-gaap:NonrelatedPartyMember 2026-01-01 2026-03-31 0001589150 us-gaap:NonrelatedPartyMember 2025-01-01 2025-03-31 0001589150 us-gaap:NonrelatedPartyMember 2025-10-01 2026-03-31 0001589150 us-gaap:NonrelatedPartyMember 2024-10-01 2025-03-31 0001589150 us-gaap:RelatedPartyMember 2026-01-01 2026-03-31 0001589150 us-gaap:RelatedPartyMember 2025-01-01 2025-03-31 0001589150 us-gaap:RelatedPartyMember 2025-10-01 2026-03-31 0001589150 us-gaap:RelatedPartyMember 2024-10-01 2025-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2025-12-31 0001589150 us-gaap:CommonStockMember 2025-12-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001589150 us-gaap:RetainedEarningsMember 2025-12-31 0001589150 2025-12-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2024-12-31 0001589150 us-gaap:CommonStockMember 2024-12-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001589150 us-gaap:RetainedEarningsMember 2024-12-31 0001589150 2024-12-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-09-30 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2025-09-30 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2025-09-30 0001589150 us-gaap:CommonStockMember 2025-09-30 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2025-09-30 0001589150 us-gaap:AdditionalPaidInCapitalMember 2025-09-30 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-09-30 0001589150 us-gaap:RetainedEarningsMember 2025-09-30 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-09-30 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2024-09-30 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2024-09-30 0001589150 us-gaap:CommonStockMember 2024-09-30 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2024-09-30 0001589150 us-gaap:AdditionalPaidInCapitalMember 2024-09-30 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-09-30 0001589150 us-gaap:RetainedEarningsMember 2024-09-30 0001589150 2024-09-30 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001589150 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-01-01 2026-03-31 0001589150 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001589150 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-01-01 2025-03-31 0001589150 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-10-01 2026-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2025-10-01 2026-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2025-10-01 2026-03-31 0001589150 us-gaap:CommonStockMember 2025-10-01 2026-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2025-10-01 2026-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2025-10-01 2026-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-10-01 2026-03-31 0001589150 us-gaap:RetainedEarningsMember 2025-10-01 2026-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-10-01 2025-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2024-10-01 2025-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2024-10-01 2025-03-31 0001589150 us-gaap:CommonStockMember 2024-10-01 2025-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2024-10-01 2025-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2024-10-01 2025-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-10-01 2025-03-31 0001589150 us-gaap:RetainedEarningsMember 2024-10-01 2025-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2026-03-31 0001589150 us-gaap:CommonStockMember 2026-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-03-31 0001589150 us-gaap:RetainedEarningsMember 2026-03-31 0001589150 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001589150 RGBP:SeriesAAPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001589150 RGBP:PreferredStockSeriesNCMember us-gaap:PreferredStockMember 2025-03-31 0001589150 us-gaap:CommonStockMember 2025-03-31 0001589150 RGBP:SeriesMPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001589150 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001589150 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-03-31 0001589150 us-gaap:RetainedEarningsMember 2025-03-31 0001589150 2025-03-31 0001589150 2024-04-01 2025-09-30 0001589150 2023-03-06 2023-03-06 0001589150 us-gaap:FairValueInputsLevel1Member us-gaap:RelatedPartyMember 2026-03-31 0001589150 us-gaap:FairValueInputsLevel2Member us-gaap:RelatedPartyMember 2026-03-31 0001589150 us-gaap:FairValueInputsLevel3Member us-gaap:RelatedPartyMember 2026-03-31 0001589150 us-gaap:FairValueInputsLevel1Member 2026-03-31 0001589150 us-gaap:FairValueInputsLevel2Member 2026-03-31 0001589150 us-gaap:FairValueInputsLevel3Member 2026-03-31 0001589150 us-gaap:FairValueInputsLevel1Member us-gaap:RelatedPartyMember 2025-09-30 0001589150 us-gaap:FairValueInputsLevel2Member us-gaap:RelatedPartyMember 2025-09-30 0001589150 us-gaap:FairValueInputsLevel3Member us-gaap:RelatedPartyMember 2025-09-30 0001589150 us-gaap:FairValueInputsLevel1Member 2025-09-30 0001589150 us-gaap:FairValueInputsLevel2Member 2025-09-30 0001589150 us-gaap:FairValueInputsLevel3Member 2025-09-30 0001589150 us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-03-31 0001589150 srt:MinimumMember us-gaap:MeasurementInputExpectedTermMember 2026-03-31 0001589150 srt:MaximumMember us-gaap:MeasurementInputExpectedTermMember 2026-03-31 0001589150 RGBP:MeasurementInputExpectedVolatilityMember 2026-03-31 0001589150 us-gaap:MeasurementInputExpectedDividendRateMember 2026-03-31 0001589150 2021-04-20 0001589150 us-gaap:OtherInvesteesMember 2026-03-31 0001589150 RGBP:BostoniaMember us-gaap:NonrelatedPartyMember 2026-03-31 0001589150 RGBP:BostoniaMember us-gaap:NonrelatedPartyMember 2025-09-30 0001589150 RGBP:CoventryEnterprisesLLCMember us-gaap:NonrelatedPartyMember 2026-03-31 0001589150 RGBP:CoventryEnterprisesLLCMember us-gaap:NonrelatedPartyMember 2025-09-30 0001589150 us-gaap:NonrelatedPartyMember 2026-03-31 0001589150 us-gaap:NonrelatedPartyMember 2025-09-30 0001589150 RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnMayThreeTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:DueAndPayableOnMayThreeTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember RGBP:TrilliumPratnersLPMember 2025-10-01 2026-03-31 0001589150 RGBP:DavidKoosMember us-gaap:RelatedPartyMember 2026-03-31 0001589150 RGBP:DavidKoosMember us-gaap:RelatedPartyMember 2025-09-30 0001589150 RGBP:BSTPartnersMember us-gaap:RelatedPartyMember 2026-03-31 0001589150 RGBP:BSTPartnersMember us-gaap:RelatedPartyMember 2025-09-30 0001589150 RGBP:ZanderTherapeuticsIncMember us-gaap:RelatedPartyMember 2026-03-31 0001589150 RGBP:ZanderTherapeuticsIncMember us-gaap:RelatedPartyMember 2025-09-30 0001589150 us-gaap:RelatedPartyMember 2026-03-31 0001589150 us-gaap:RelatedPartyMember 2025-09-30 0001589150 RGBP:LenderOneMember 2026-03-31 0001589150 RGBP:LenderOneMember 2025-09-30 0001589150 RGBP:LenderTwoMember 2026-03-31 0001589150 RGBP:LenderTwoMember 2025-09-30 0001589150 RGBP:LenderThreeMember 2026-03-31 0001589150 RGBP:LenderThreeMember 2025-09-30 0001589150 RGBP:LenderFourMember 2026-03-31 0001589150 RGBP:LenderFourMember 2025-09-30 0001589150 RGBP:LenderFiveMember 2026-03-31 0001589150 RGBP:LenderFiveMember 2025-09-30 0001589150 RGBP:LenderSixMember 2026-03-31 0001589150 RGBP:LenderSixMember 2025-09-30 0001589150 RGBP:LenderSevenMember 2026-03-31 0001589150 RGBP:LenderSevenMember 2025-09-30 0001589150 RGBP:LenderEightMember 2026-03-31 0001589150 RGBP:LenderEightMember 2025-09-30 0001589150 RGBP:LenderNineMember 2026-03-31 0001589150 RGBP:LenderNineMember 2025-09-30 0001589150 RGBP:LenderOneMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderTwoMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderThreeMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderFourMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderFiveMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderSixMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderSevenMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderEightMember 2026-01-01 2026-03-31 0001589150 RGBP:LenderNineMember 2026-01-01 2026-03-31 0001589150 RGBP:MayFiveTwoThousandSeventeenMember 2026-03-31 0001589150 RGBP:MayFiveTwoThousandSeventeenMember 2025-10-01 2026-03-31 0001589150 RGBP:MarchEightTwoThousandSixteenMember 2026-03-31 0001589150 RGBP:AprilSixTwoThousandSixteenMember 2026-03-31 0001589150 RGBP:AprilSixTwoThousandSixteenMember 2025-12-31 0001589150 RGBP:AprilSixTwoThousandSixteenMember 2025-10-01 2026-03-31 0001589150 RGBP:DecemberTwentyTwoThousandSeventeenMember 2026-03-31 0001589150 RGBP:DecemberTwentyTwoThousandSeventeenMember 2025-10-01 2026-03-31 0001589150 RGBP:OctoberThirtyOneTwoThousandSixteenMember 2026-03-31 0001589150 RGBP:OctoberThirtyOneTwoThousandSixteenMember 2025-10-01 2025-12-31 0001589150 RGBP:EffectiveSeptemberFourTwoThousandTwentyFourMember 2026-03-31 0001589150 RGBP:GuarantedInterestMember 2026-03-31 0001589150 RGBP:GuarantedInterestMember 2025-10-01 2026-03-31 0001589150 RGBP:GuarantedInterestMember 2024-11-04 2024-11-04 0001589150 RGBP:OctoberTwentyEightTwoThousandTwentyFourMember 2026-03-31 0001589150 RGBP:OctoberTwentyEightTwoThousandTwentyFourMember 2025-10-01 2026-03-31 0001589150 RGBP:RegenBiopharmaIncMember 2025-07-28 0001589150 RGBP:RegenBiopharmaIncMember 2025-07-28 2025-07-28 0001589150 RGBP:LabrysFundIILPMember 2025-08-05 0001589150 RGBP:LenderOneMember 2026-03-31 0001589150 RGBP:LenderFourMember 2026-03-31 0001589150 RGBP:LenderFiveMember 2026-03-31 0001589150 RGBP:LenderSixMember 2026-03-31 0001589150 RGBP:LenderSevenMember 2026-03-31 0001589150 RGBP:LenderEightMember 2026-03-31 0001589150 RGBP:LenderNineMember 2026-03-31 0001589150 RGBP:SeriesAAPreferredStockMember 2025-12-31 0001589150 us-gaap:ConvertibleCommonStockMember us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001589150 us-gaap:ConvertibleNotesPayableMember us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001589150 us-gaap:SeriesAPreferredStockMember 2026-02-09 2026-02-09 0001589150 2015-06-22 2015-06-23 0001589150 2015-06-23 0001589150 2022-01-12 2022-01-13 0001589150 RGBP:DavidKoosMember 2025-10-01 2026-03-31 0001589150 RGBP:DavidKoosMember 2026-03-31 0001589150 RGBP:DavidKoosMember 2025-03-17 2026-03-17 0001589150 RGBP:DueAndPayableOnMayThreeTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnMayThreeTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2026-03-31 0001589150 RGBP:DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2025-10-01 2026-03-31 0001589150 RGBP:DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember RGBP:ZanderTherapeuticsIncMember 2026-03-31 0001589150 RGBP:ZanderTherapeuticsIncMember 2026-03-17 0001589150 us-gaap:SubsequentEventMember 2026-04-13 0001589150 us-gaap:SubsequentEventMember 2026-04-14 2026-04-28 0001589150 us-gaap:ConvertibleNotesPayableMember us-gaap:SubsequentEventMember 2026-04-14 2026-04-28 0001589150 us-gaap:CommonStockMember us-gaap:SubsequentEventMember 2026-04-14 2026-04-28 iso4217:USD shares iso4217:USD shares pure RGBP:Segment false Q2 --09-30 0001589150

10-Q true 2026-03-31 2026 false 333-191725 REGEN BIOPHARMA, INC. NV 45-5192997 8697 La Mesa Blvd Suite C #107 La Mesa CA 91942 619 722-5505 None No Yes Non-accelerated Filer true false 511957643 false

271

69555

259723

204873

200

260194

274628

260194

274628

20150

1714

1985896

1838230

132503

8926

191339

8926

191339

1275331

1338611

1278763

2079618

817717 1006521

99776

5619062

6555811

5619062

6555811

0.0001

5800000000

351438592

39374704

35144

3939

0.0001

800000000

739000000

154760498

10123771

15475

1011

0.0001

600000

0.0001

60000000

29338

0.0001

20000

15007

16480634

15628062

-222580

-21667546

-21691620

-5358868

-6281183

260194

274628

31640

63280

27425

54849

54850

59065

118129

118130

2216

212216

32104

13348

264029

26665

178454

136566

332218

221192

0 22500 15000 45000

212774

172414

823462

292857

-153709

-113349

-705333

-174727

27388

22329

53941

47681

8656

12639

17506

25278

1181680

128963

800854

-287053

-0

-0 -0 -0 -0

1145636

93995

729407

-360012

991927

-19354

24074

-534739

991927

-19354

24074

-534739

688398

16707

0.00

-0.00

0.00

-0.03

184943349

21554704

141615973

18730773

10123771

1011

15007

108054704

10806

29338

16297234

-222580

22659473

-6572997

11111111

1111

48889

50000

188261418

18826

119246

138072

7268393 727 12903 13630

36742966

3674

16826

20500

144636727

14464

-14464

991927

154760498

15475

15007

351438592

35144

29338

16480634

-222580

-21667546

-5358868

10123771

1011

21554704

2157

29338

15455134

-204847

-20932505

-5679045

-19354

10123771

1011

15007

21554704

2157

29338

15455134

-204847

-20951859

-5698399

10123771

1011

15007

39374704

3939

29338

15628062

222580

-21691620

-6281183

30291111

3029

238771

241800

20000000

2000

198000

200000

20000000 2000 198000 200000

196064751

19606

186707

206313

8965060 897 28732 29629

36742966

3674

16826

20500

144636727

14464

-14464

24074

154760498

15475

15007

351438592

35144

29338

16480634

-222580

-21667546

-5358868

10123771

1011

15007

5258235

527

29338

15403050

204847

-20417118

-5217372

15426385 1543 -1543 0

500000

19950

20000

370084

33678

33715

-534739

10123771

1011

15007

21554704

2157

29338

15455134

-204847

-20951859

-5698399

24074

-534739

-800854

287053

17506

25278

400000 5203 20500

54849

54847

-76008

18436

4034

177293

87681

-63280

-261175

-167609

241800

-49910 168655

191890

168655

-69285

1046

69555

716

271

1762

206313 20000 29629

<p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z1xv7EZJziQg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">1. ORGANIZATION The Company was organized April 24, 2012 under the laws of the State of Nevada. 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. The Company is currently engaged in actively identifying small molecules that inhibit or express NR2F6 leading to immune cell activation for oncology applications and immune cell suppression for autoimmune disease. The Company is in the early stages of development of its proposed products and therapies. The Company will be required to obtain approval from the FDA in order to market any of The Company’s products or therapies. No approval has been granted by the FDA for the marketing and sale of any of the Company’s products and therapies and no assurance may be given that any of the Company’s products or therapies will be granted such approval. The Company’s current plans include the development of regenerative medical applications up to the point of successful completion of Phase I and/ or Phase II clinical trials after which the Company would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials. The Company can provide no assurance that the Company will be able to sell or license any product or that, if such product is sold or licensed, such sale or license will be on terms favorable to the Company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going Concern Matters The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”), which assume the Company’s ongoing operations as a going concern. The Company incurred a net comprehensive loss of $1,274,502 during the twelve months ended September 30, 2025, and has an accumulated deficit of $ 21,667,546 as of March 31, 2026. Management intends to secure additional operating funds through equity or debt offerings. However, success in this endeavor is not guaranteed. There are no assurances that the Company will be able to (1) attain a revenue level sufficient to generate adequate cash flow from operations or (2) secure additional financing through private placements, public offerings, or loans necessary to support its working capital requirements. If funds from operations and any private placements, public offerings, or loans prove insufficient, the Company will need to explore alternative sources of working capital. No guarantee exists that such financing will be available, or if available, on terms acceptable to the Company. Failure to obtain sufficient working capital may compel the Company to reduce or cease its operations. Due to uncertainties related to these issues, substantial doubt persists regarding the Company’s ability to continue as a going concern . The accompanying consolidated financial statements do not include any adjustments regarding the recoverability or classification of asset values, nor the amounts and classifications of liabilities that might arise if the Company is unable to maintain its operations. <p id="xdx_84E_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zamLsX4BFpe7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Basis of Preparation 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. Principles of Consolidation The consolidated financial statements include the accounts of KCL Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. Such estimates include accounts receivables, accrued liabilities, income taxes, long-lived assets, and deferred tax valuation allowances. These estimates generally involve complex issues and require management to make judgments, involve analysis of historical and future trends that can require extended periods of time to resolve, and are subject to change from period to period. In all cases, actual results could differ materially from estimates. Reverse Stock Split On March 6, 2023, the Company filed a Certificate of Amendment (the “Certificate of Amendment”) to the Company’s Certificate of Incorporation to effect a reverse stock split of its issued Common Stock in the ratio of 1-for-1,500 (the “Reverse Stock Split”). As a result of the Reverse Stock Split, the total number of shares of common stock held by each shareholder was converted automatically into the number of whole shares of common stock equal to (i) the number of shares of common stock held by such shareholder immediately prior to the Reverse Split, divided by (ii) 1,500, and then rounded up to the nearest whole number. No fractional shares were issued, and no cash or other consideration was paid to any shareholder. Instead, the Company issued one whole share of the post-Reverse Stock Split common stock to any shareholder who otherwise would have received a fractional share as a result of the Reverse Stock Split. Except for the Company’s historical financial statements and unless otherwise stated, all option, share, and per share information gives effect to the Reverse Stock Split. The historical financial statements have been retroactively adjusted to reflect a 1 for 1500 reverse stock split of all issued series of stock effective as of March 6, 2023. <p id="xdx_84A_eus-gaap--FairValueTransferPolicyPolicyTextBlock_zv7W801TxRf7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Fair Value Measurements The estimated fair values of financial instruments reported in the consolidated financial statements have been determined using available market information and valuation methodologies, as applicable. The fair value of cash due to its short maturity is classified as a Level 1 instrument within the fair value hierarchy. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Entities are required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value based upon the following fair value hierarchy: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.75in; text-indent: 0pt">Level 1 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Quoted prices in active markets for identical assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Level 2 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">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 assets or liabilities; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Level 3 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> <p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zBuxtTvsued8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">As of March 31, 2026 and September 30, 2025 the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE HIERARCHY MEASURED AT RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3ZaFKUPnY02" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYXaLenIvVo1" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMqVJX5wqzH1" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z3lr4KZLyc3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zVcKDEQoILJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,278,763</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSl8t3sxOcCk" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTjeabznIkzf" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8DYbFL00lmf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTQsH0Fkk3wa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DerivativeLiabilities_iI_zQvadyMe4iuh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,079,618</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Derivative Liability The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. 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. <p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zjHmc8xG9HXc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">The Black Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of March 31, 2026 utilized the following inputs: SCHEDULE OF DERIVATIVE LIABILITY ON CONVERTIBLE NOTES USING BLACK SCHOLES PRICING MODEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Schedule of Derivative liability</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; text-indent: 0pt; padding-left: 0pt">Risk Free Interest Rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_905_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zVVrTou5Qt1l" title="Risk Free Interest Rate">3.68</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zcmGgYSf2Ct4" title="Expected Term">0.25 – (<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_z2lYLKgZ9qna" title="Expected Term">0) Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_ztuh5mLPZDKh" title="Expected Volatility">1200.19</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zNlDHuGP8vNi" title="Expected Dividends">0</td><td style="text-align: left"> </td></tr> </table> 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, 2026 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 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 Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 and $0 for the quarters ended March 31, 2026 and 2025 Revenue Recognition The Company determines the amount and timing of royalty revenue based on its contractual agreements with intellectual property licensees. The Company recognizes royalty revenue when earned under the terms of the agreements and when the Company considers realization of payment to be probable. Where royalties are based on a percentage of licensee sales of royalty-bearing products, the Company recognizes royalty revenue by applying this percentage to the Company’s estimate of applicable licensee sales. The Company bases this estimate on an analysis of each licensee’s sales results. Where warranted, revenue from licensees for contractual obligations such as License Initiation Fees are recognized upon satisfaction of all conditions required to be satisfied in order for that revenue to have been earned by the Company. Research and Development Cost Research and development (R&D) costs are expensed as incurred. R&D costs are related to the Company’s internally funded development of the Company’s product developments and patents. The Company R&D costs were $2,216 and $ 0 for the quarters ended March 31, 2026 and 2025. The Company R&D costs were $212,216 and $ 0 for the six month periods ended March 31, 2026 and 2024. <p id="xdx_84C_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zkUTwasphw7e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Stock-Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Share-based Payment, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values. The fair value of stock options is calculated by using the Black-Scholes option pricing formula that requires estimates for expected volatility, expected dividends, the risk-free interest rate and the term of the option. If any of the assumptions used in the Black-Scholes model change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period. Segment Reporting FASB ASC Topic 280, Segment Reporting, requires public companies to report financial and descriptive information about their reportable operating segments. The Company’s management identifies operating segments based on how the Company’s management internally evaluate separate financial information, business activities and management responsibility. At the current time, the Company has only one reportable segment, primarily in the development of regenerative medical applications <p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zZirCYOAkpEh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses, which requires entities to estimate all expected credit losses for financial assets measured at amortized cost basis, including trade receivables, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The Company adopted this guidance on January 1, 2023. The adoption of this accounting standard did not have an impact on the Company’s consolidated financial statements as the Company is in a pre-revenue state and does not generate revenue and has no receivables from third party. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires incremental disclosure of segment information on an interim and annual basis. This ASU is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application to all prior periods presented in the financial statements is required for public entities. The Company adopted ASU 2023-07 as of January 1, 2024, which resulted in additional disclosures of significant segment expenses and other segment items as well as incremental qualitative disclosures. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

-1274502

-21667546

<p id="xdx_84E_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zamLsX4BFpe7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Basis of Preparation 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.

Principles of Consolidation The consolidated financial statements include the accounts of KCL Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated.

Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. Such estimates include accounts receivables, accrued liabilities, income taxes, long-lived assets, and deferred tax valuation allowances. These estimates generally involve complex issues and require management to make judgments, involve analysis of historical and future trends that can require extended periods of time to resolve, and are subject to change from period to period. In all cases, actual results could differ materially from estimates.

Reverse Stock Split On March 6, 2023, the Company filed a Certificate of Amendment (the “Certificate of Amendment”) to the Company’s Certificate of Incorporation to effect a reverse stock split of its issued Common Stock in the ratio of 1-for-1,500 (the “Reverse Stock Split”). As a result of the Reverse Stock Split, the total number of shares of common stock held by each shareholder was converted automatically into the number of whole shares of common stock equal to (i) the number of shares of common stock held by such shareholder immediately prior to the Reverse Split, divided by (ii) 1,500, and then rounded up to the nearest whole number. No fractional shares were issued, and no cash or other consideration was paid to any shareholder. Instead, the Company issued one whole share of the post-Reverse Stock Split common stock to any shareholder who otherwise would have received a fractional share as a result of the Reverse Stock Split. Except for the Company’s historical financial statements and unless otherwise stated, all option, share, and per share information gives effect to the Reverse Stock Split. The historical financial statements have been retroactively adjusted to reflect a 1 for 1500 reverse stock split of all issued series of stock effective as of March 6, 2023.

(i) the number of shares of common stock held by such shareholder immediately prior to the Reverse Split, divided by (ii) 1,500, and then rounded up to the nearest whole number.

1 for 1500 reverse stock split

<p id="xdx_84A_eus-gaap--FairValueTransferPolicyPolicyTextBlock_zv7W801TxRf7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Fair Value Measurements The estimated fair values of financial instruments reported in the consolidated financial statements have been determined using available market information and valuation methodologies, as applicable. The fair value of cash due to its short maturity is classified as a Level 1 instrument within the fair value hierarchy. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Entities are required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value based upon the following fair value hierarchy: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.75in; text-indent: 0pt">Level 1 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Quoted prices in active markets for identical assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Level 2 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">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 assets or liabilities; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Level 3 —</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> <p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zBuxtTvsued8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">As of March 31, 2026 and September 30, 2025 the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE HIERARCHY MEASURED AT RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3ZaFKUPnY02" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYXaLenIvVo1" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMqVJX5wqzH1" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z3lr4KZLyc3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zVcKDEQoILJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,278,763</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSl8t3sxOcCk" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTjeabznIkzf" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8DYbFL00lmf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTQsH0Fkk3wa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DerivativeLiabilities_iI_zQvadyMe4iuh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,079,618</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Derivative Liability The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. 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. <p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zjHmc8xG9HXc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">The Black Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of March 31, 2026 utilized the following inputs: SCHEDULE OF DERIVATIVE LIABILITY ON CONVERTIBLE NOTES USING BLACK SCHOLES PRICING MODEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Schedule of Derivative liability</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; text-indent: 0pt; padding-left: 0pt">Risk Free Interest Rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_905_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zVVrTou5Qt1l" title="Risk Free Interest Rate">3.68</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zcmGgYSf2Ct4" title="Expected Term">0.25 – (<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_z2lYLKgZ9qna" title="Expected Term">0) Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_ztuh5mLPZDKh" title="Expected Volatility">1200.19</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zNlDHuGP8vNi" title="Expected Dividends">0</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zBuxtTvsued8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">As of March 31, 2026 and September 30, 2025 the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE HIERARCHY MEASURED AT RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3ZaFKUPnY02" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYXaLenIvVo1" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMqVJX5wqzH1" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z3lr4KZLyc3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zVcKDEQoILJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,278,763</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSl8t3sxOcCk" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTjeabznIkzf" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8DYbFL00lmf" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTQsH0Fkk3wa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Investment Securities (Related Party)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">- </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td style="padding-bottom: 1pt; width: 14%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DerivativeLiabilities_iI_zQvadyMe4iuh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Derivative Liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,079,618</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1278763

2079618

<p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zjHmc8xG9HXc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">The Black Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of March 31, 2026 utilized the following inputs: SCHEDULE OF DERIVATIVE LIABILITY ON CONVERTIBLE NOTES USING BLACK SCHOLES PRICING MODEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Schedule of Derivative liability</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; text-indent: 0pt; padding-left: 0pt">Risk Free Interest Rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_905_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zVVrTou5Qt1l" title="Risk Free Interest Rate">3.68</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zcmGgYSf2Ct4" title="Expected Term">0.25 – (<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_z2lYLKgZ9qna" title="Expected Term">0) Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_ztuh5mLPZDKh" title="Expected Volatility">1200.19</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zNlDHuGP8vNi" title="Expected Dividends">0</td><td style="text-align: left"> </td></tr> </table>

3.68

0.25

1200.19

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, 2026 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 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 Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 and $0 for the quarters ended March 31, 2026 and 2025

Revenue Recognition The Company determines the amount and timing of royalty revenue based on its contractual agreements with intellectual property licensees. The Company recognizes royalty revenue when earned under the terms of the agreements and when the Company considers realization of payment to be probable. Where royalties are based on a percentage of licensee sales of royalty-bearing products, the Company recognizes royalty revenue by applying this percentage to the Company’s estimate of applicable licensee sales. The Company bases this estimate on an analysis of each licensee’s sales results. Where warranted, revenue from licensees for contractual obligations such as License Initiation Fees are recognized upon satisfaction of all conditions required to be satisfied in order for that revenue to have been earned by the Company.

Research and Development Cost Research and development (R&D) costs are expensed as incurred. R&D costs are related to the Company’s internally funded development of the Company’s product developments and patents. The Company R&D costs were $2,216 and $ 0 for the quarters ended March 31, 2026 and 2025. The Company R&D costs were $212,216 and $ 0 for the six month periods ended March 31, 2026 and 2024.

2216

212216

<p id="xdx_84C_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zkUTwasphw7e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Stock-Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Share-based Payment, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values. The fair value of stock options is calculated by using the Black-Scholes option pricing formula that requires estimates for expected volatility, expected dividends, the risk-free interest rate and the term of the option. If any of the assumptions used in the Black-Scholes model change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period.

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

<p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zZirCYOAkpEh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses, which requires entities to estimate all expected credit losses for financial assets measured at amortized cost basis, including trade receivables, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The Company adopted this guidance on January 1, 2023. The adoption of this accounting standard did not have an impact on the Company’s consolidated financial statements as the Company is in a pre-revenue state and does not generate revenue and has no receivables from third party. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires incremental disclosure of segment information on an interim and annual basis. This ASU is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application to all prior periods presented in the financial statements is required for public entities. The Company adopted ASU 2023-07 as of January 1, 2024, which resulted in additional disclosures of significant segment expenses and other segment items as well as incremental qualitative disclosures. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

<p id="xdx_808_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_z7RHrNXVy1Kl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">3. ACCOUNTS RECEIVABLE <p id="xdx_89D_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zmeSuwcFs121" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zFFt9FDps7V1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zvQt90FiPm9" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9IIJwq6bffa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Accounts receivables – related party</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">259,723</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">204,873</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iI_z7Z13v6vHWjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total – Accounts receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">259,723</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">204,873</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the six months ended March 31, 2026 there was no allowance for doubtful accounts. The receivable balance relates to transactions with Zander Therapeutics, Inc., an entity under common control with the Company through the Company’s CEO.

<p id="xdx_89D_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zmeSuwcFs121" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zFFt9FDps7V1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zvQt90FiPm9" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9IIJwq6bffa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Accounts receivables – related party</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">259,723</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">204,873</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iI_z7Z13v6vHWjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total – Accounts receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">259,723</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">204,873</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

259723

204873

259723

204873

4. PREPAID EXPENSES <p id="xdx_890_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_z8yopVMVgJUi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Prepaid expenses were comprised of the following: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_z7shnl1TJdNg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zebDg986kNu4" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_zCbeI2BKVEWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Prepaid expenses</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">200</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">200</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_404_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iTI_zOvoJBJxXUok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total – Prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Prepaid expenses consist of payments of certain expenses by cash or issuance of shares for which services are pending to be received.

<p id="xdx_890_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_z8yopVMVgJUi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Prepaid expenses were comprised of the following: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_z7shnl1TJdNg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zebDg986kNu4" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_zCbeI2BKVEWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Prepaid expenses</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">200</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">200</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_404_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iTI_zOvoJBJxXUok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total – Prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

200

<p id="xdx_806_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zsfPY9sVMps9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">5. ACCRUED EXPENSES <p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zB8309D3g6p7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Accrued Expenses were comprised of the following: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_zIU3sJfXrP79" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zGzQ6NDWBB5" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedPayrollTaxesCurrent_iI_z11U3GNBsAf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued payroll taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">28,753</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AccruedInterest_iI_z8Os36kibtz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">495,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AccruedPayroll_iI_zpbmPBun2Zu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,206,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,206,630</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedRentCurrent_iI_zPS6Qub57Y1j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Rent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_za7zCy4fQ1N4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other Accrued Expenses</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: right">166,423</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">41,423</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40D_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_zKmDDhEHVLUd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total Accrued Expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,985,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,838,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_899_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zB8309D3g6p7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Accrued Expenses were comprised of the following: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_zIU3sJfXrP79" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zGzQ6NDWBB5" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedPayrollTaxesCurrent_iI_z11U3GNBsAf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued payroll taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">28,753</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AccruedInterest_iI_z8Os36kibtz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">495,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AccruedPayroll_iI_zpbmPBun2Zu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,206,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,206,630</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedRentCurrent_iI_zPS6Qub57Y1j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accrued Rent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_za7zCy4fQ1N4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other Accrued Expenses</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: right">166,423</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">41,423</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40D_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_zKmDDhEHVLUd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total Accrued Expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,985,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,838,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

38153

28753

495663 476434 1206630 1206630

79027

85000

166423

41423

1985896

1838230

7. UNEARNED INCOME Unearned income is attributable to payments made to the Company and its wholly owned subsidiary pursuant to two license agreements for which income is recognized over the terms of the agreement. On April 7, 2021 Regen Biopharma, Inc. (“Regen”) entered into an agreement (“Agreement”) with Oncology Pharma, Inc. (“Licensee”) whereby Regen granted to Licensee an exclusive right and license for the development and commercialization of certain intellectual property (“License IP”) for the treatment in humans of pancreatic cancer for a term of fifteen years from April 7, 2021. The License IP consists of antigen specific cancer vaccines in which modified mRNA is administered to produce epitopes able to produce an immune response which augments likelihood of successful induction of immunity. An epitope is the part of an antigen that is recognized by the immune system. As consideration to Regen for the rights and license granted pursuant to the Agreement Licensee shall: (a) pay to Regen a nonrefundable fee of $55,000 no later than April 20,2021 (b) pay to Regen royalties equal to five percent (<span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__us-gaap--OtherInvesteesMember_zyB2fsutbm4g" title="Ownership percentage">5%) of the Net Sales as Net Sales are defined in the Agreement of any Licensed Products in a quarter. (c) pay to Regen ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Licensee from sublicensees, excluding royalties from sublicensees based on Net Sales of any Licensed Products for which Regen receives payment. Licensed Product is defined in the Agreement as (a) any method, procedure, service or process that incorporates, uses, used, is covered by, infringes or would infringe any of the License IP in the U.S. or foreign jurisdictions; and (b) any apparatus, material, equipment, machine or other product that incorporates, uses, used, is covered by, infringes or would infringe any of the License IP in the U.S. or foreign jurisdictions but for the rights granted pursuant to the Agreement. In the event that development of the License IP by the Licensee is not commenced as of the date that is nine months from the effective date of the Agreement the rights and license granted pursuant to the Agreement shall become nonexclusive. On April 7, 2021 KCL Therapeutics, Inc. (“KCL”) entered into an agreement (“Agreement”) with Oncology Pharma, Inc. (“Licensee”) whereby KCL granted to Licensee an exclusive right and license for the development and commercialization of certain intellectual property (“License IP”) for the treatment in humans of colon cancer for a term of fifteen years from April 7, 2021. As consideration to KCL for the rights and license granted pursuant to the Agreement Licensee shall: (a) pay to KCL a non-refundable fee of Fifty Thousand common shares of Oncology Pharma, Inc. no later than April 20,2021 (b) pay to KCL royalties equal to five percent (5%) of the Net Sales as Net Sales are defined in the Agreement of any Licensed Products in a quarter. (c) pay to KCL ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Licensee from sublicensees, excluding royalties from sublicensees based on Net Sales of any Licensed Products for which KCL receives payment. Licensed Product is defined in the Agreement as (a) any method, procedure, service or process that incorporates, uses, used, is covered by, infringes or would infringe any of the License IP in the U.S. or foreign jurisdictions; and (b) any apparatus, material, equipment, machine or other product that incorporates, uses, used, is covered by, infringes or would infringe any of the License IP in the U.S. or foreign jurisdictions but for the rights granted pursuant to the Agreement. In the event that development of the License IP by the Licensee is not commenced as of the date that is nine months from the effective date of the Agreement the rights and license granted pursuant to the Agreement shall become nonexclusive. The fair value of the stock and cash prepaid to the Company and KCL was $1,850,000 (Stock) and $55,000 (Cash) and is being recognized as revenue over the Term of the Agreement,

55000

0.05

1850000

55000

<p id="xdx_803_eus-gaap--DebtDisclosureTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zSSAY9aTSill" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">8. NOTES PAYABLE <p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zOhT6ZCGPcVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE TO NON RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zJ0CdBRkyDci" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zJu35R8McVJk" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BostoniaMember_zk56JBdGHBf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Trillium Partners, LP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--CoventryEnterprisesLLCMember_zr3cZFqKVR67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Conventry Enterprises LLC</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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_z0rTuUrKtq8e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,506</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: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40A_ecustom--AmortizationOfNotes_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_z951QxfgC5Va" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – Accumulated amortization</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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_402_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_zCMr3JsjsYv2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> $73,303 of indebtedness held by Trillium Pratners LP is due and payable at the demand of the holder and bears simple interest at a rate of 15% per annum $<span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_zEcOI2BRXCA9" title="Due and payable amount">15,000 of indebtedness held by Trillium Partners LP is due and payable on May 3. 2025 and bears simple interest at a rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_z0vOjIG9AF25" title="Interest rate">10% per annum. $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_znwjt6oOUnDl" title="Due and payable amount">25,000 of indebtedness held by Trillium Partners LP . is due and payable on June 5. 2025 and bears simple interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zuHYk6IKTyS9" title="Interest rate">10% per annum. $<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_zIIbrYp6WHVl" title="Due and payable amount">10,000 of indebtedness held by Trillium Partners LP is due and payable on October 4, 2025 and bears simple interest at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_z2oX9gGcXmek" title="Interest rate">10% per annum. $<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zzXxxu6cNVTa" title="Due and payable amount">4,700 of indebtedness held by Trillium Partners LP is due and payable on October 15 2025 and bears simple interest at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zLiTTZSQ5gj" title="Interest rate">10% per annum. $<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zYv1Y2rfVzwb" title="Due and payable amount">4,500 of indebtedness held by Trillium Partners LP is due and payable on October 23 2025 and bears simple interest at a rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zZqS1ecvX023" title="Interest rate">10% per annum.

<p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zOhT6ZCGPcVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE TO NON RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zJ0CdBRkyDci" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zJu35R8McVJk" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BostoniaMember_zk56JBdGHBf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Trillium Partners, LP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--CoventryEnterprisesLLCMember_zr3cZFqKVR67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Conventry Enterprises LLC</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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_z0rTuUrKtq8e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,506</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: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40A_ecustom--AmortizationOfNotes_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_z951QxfgC5Va" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – Accumulated amortization</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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_402_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_zCMr3JsjsYv2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> $73,303 of indebtedness held by Trillium Pratners LP is due and payable at the demand of the holder and bears simple interest at a rate of 15% per annum $<span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_zEcOI2BRXCA9" title="Due and payable amount">15,000 of indebtedness held by Trillium Partners LP is due and payable on May 3. 2025 and bears simple interest at a rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_z0vOjIG9AF25" title="Interest rate">10% per annum. $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_znwjt6oOUnDl" title="Due and payable amount">25,000 of indebtedness held by Trillium Partners LP . is due and payable on June 5. 2025 and bears simple interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zuHYk6IKTyS9" title="Interest rate">10% per annum. $<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_zIIbrYp6WHVl" title="Due and payable amount">10,000 of indebtedness held by Trillium Partners LP is due and payable on October 4, 2025 and bears simple interest at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_z2oX9gGcXmek" title="Interest rate">10% per annum. $<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zzXxxu6cNVTa" title="Due and payable amount">4,700 of indebtedness held by Trillium Partners LP is due and payable on October 15 2025 and bears simple interest at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zLiTTZSQ5gj" title="Interest rate">10% per annum. $<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zYv1Y2rfVzwb" title="Due and payable amount">4,500 of indebtedness held by Trillium Partners LP is due and payable on October 23 2025 and bears simple interest at a rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zZqS1ecvX023" title="Interest rate">10% per annum.

132506

73303

0.15

15000

0.10

25000

0.10

10000

0.10

4700

0.10

4500

0.10

<p id="xdx_80B_eus-gaap--DebtDisclosureTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhRic8MgWtsf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">9. NOTES PAYABLE TO RELATED PARTIES <p id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zn284a4dJGEe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Notes payable to related parties consisted of the following: SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zfN4cHz6TShh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_ziFD0xScXl6j" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--DavidKoosMember_zkoF2ssUkAT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; text-indent: 0pt; padding-left: 0pt">David Koos</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">73,303</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zdzh0Z1RUThk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">BST Partners</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--ZanderTherapeuticsIncMember_zloqy6Q1gJd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Zander Therapeutics, Inc.</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: right">0</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">50,200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_400_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_ztpBx1vFjLa5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Total notes payable to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,339</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_404_eus-gaap--NotesPayableCurrent_iNI_di_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zNm5gZtcbct4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – current portion</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: right">(8,926</td><td style="padding-bottom: 1pt; text-align: left">)</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: right">(191,339</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40A_eus-gaap--NotesAndLoansPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zT6fv0OV2NJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total Long Term notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The terms of notes payable are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 1in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 93%; text-indent: 0pt">BST Partners </td></tr> </table> During the quarter ended March 31, 2026 BST Partners made net loans to the Company of $<span id="xdx_903_eus-gaap--NotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_z1EEdZgTDV2i" title="Notes payable to related parties">8,926 which bear simple interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_za97XI0s4v14" title="Interest rate">10% per annum.

<p id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zn284a4dJGEe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Notes payable to related parties consisted of the following: SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zfN4cHz6TShh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_ziFD0xScXl6j" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--DavidKoosMember_zkoF2ssUkAT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; text-indent: 0pt; padding-left: 0pt">David Koos</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">73,303</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zdzh0Z1RUThk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">BST Partners</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--ZanderTherapeuticsIncMember_zloqy6Q1gJd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Zander Therapeutics, Inc.</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: right">0</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">50,200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_400_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_ztpBx1vFjLa5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Total notes payable to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,339</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_404_eus-gaap--NotesPayableCurrent_iNI_di_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zNm5gZtcbct4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – current portion</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: right">(8,926</td><td style="padding-bottom: 1pt; text-align: left">)</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: right">(191,339</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40A_eus-gaap--NotesAndLoansPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zT6fv0OV2NJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total Long Term notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

73303

8926

58836

50200

8926

191339

8926

191339

8926

0.10

10. CONVERTIBLE NOTES PAYABLE <p id="xdx_893_eus-gaap--ConvertibleDebtTableTextBlock_z3oPYDrWPh22" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_z11FzHqd0ip3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zqMqfmHTj5Ud" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderOneMember_ztBqUAM3p9qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 1 – May 5, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderOneMember_z4qDZqMsm72g" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderOneMember_zM36FO4aR9fb" title="Interest rate, percent">May 5, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderTwoMember_zEYURs5Sm278" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 2 – May 8, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zjmn224tBt7" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zBJRn8byFYg9" title="Interest rate, percent">March 7, 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderThreeMember_zWrqL0IGi4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 3 – April 6, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderThreeMember_z2msE6Snr1Sa" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zLYSeJPXb6D9">April 5, 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderFourMember_zs85HL05Twna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 4 – December 20, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderFourMember_zhfasNOzDsha" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderFourMember_zqArcfr0C0Rb" title="Interest rate, percent">December 20, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderFiveMember_z77wZFV63uX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 5 – October 31, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zGR6mF9NjQeb" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderFiveMember_znR787SzM3A5" title="Interest rate, percent">October 30, 2018</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,880</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderSixMember_zA6MCQf148gc" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 6 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderSixMember_zevmoXDGZF3g" title="Interest rate, percent">September 4, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderSevenMember_zGVsLE2ZjBF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 7 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderSevenMember_zzaSLhn4z2b8" title="Maturity date">October 28, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderEightMember_zrq5kIkOmDd7" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 8- <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderEightMember_zxPAWXFP1aM2" title="Maturity date">July 28, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderNineMember_zrX0pTHuFUBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">;Lender 9 - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderNineMember_zqTD2BTNCSfb" title="Maturity date">August 5, 2025</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: right">59,412</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">100.000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ConvertibleNotesPayableCurrent_iI_zuan9WREBZUl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">829,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,036,255</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</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-indent: 0pt; padding-left: 0pt"> </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 id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zGBZoJkywRJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – unamortized debt discount</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: right">(12,225</td><td style="padding-bottom: 1pt; text-align: left">)</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: right">(29,734</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_z7VtFkzMTAbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">817,717</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,006,521</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">i.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">On May 5, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $200,000 for consideration consisting of $200,000 cash. The Note pays simple interest in the amount of 10% per annum. The maturity of the Note is May 5, 2020. The Note is convertible into the Common Shares of Regen at a price per share (“Conversion Price”) equivalent to the lower of (a) a <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20251001__20260331__us-gaap--DebtInstrumentAxis__custom--MayFiveTwoThousandSeventeenMember_zYuAX5qJcqNl" title="Discount conversion, percent">75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $375 per common share as of the date which is the earlier of: As of March 31, 2026 $200,000 of the principal amount of the Note remains outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">ii.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">On March 8, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $100,000 for consideration consisting of $100,000 cash. The Note pays simple interest in the amount of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--AprilSixTwoThousandSixteenMember_zKCZz3zFQHk4" title="Interest charge, percent">8% per annum. The maturity of the Note is three years from the issue date. As of March 31, 2026 $100,000 of the principal amount of the Note remains outstanding</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">iii.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">On April 6, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--AprilSixTwoThousandSixteenMember_zLtYpeKB7PJb" title="Interest charge, percent">8% per annum. The maturity of the Note is three years from the issue date. As of March 31, 2026 $50,000 of the principal amount of the Note remains outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">iv.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">On December 20, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $100,000 for consideration consisting of $100,000 cash. The Note pays simple interest in the amount of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--DecemberTwentyTwoThousandSeventeenMember_zdLHJDpOi1T3" title="Interest charge, percent">10% per annum. The maturity of the Note is December 20, 2020. The Note may be converted into the Common Shares of Regen at a price per share (“Conversion Price”) equivalent to the lower of (a) a <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20251001__20260331__us-gaap--DebtInstrumentAxis__custom--DecemberTwentyTwoThousandSeventeenMember_zb45oXzjszOk" title="Discount conversion, percent">75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20260331__us-gaap--DebtInstrumentAxis__custom--DecemberTwentyTwoThousandSeventeenMember_zrqiPTq9Y8of" title="Conversion price per share">37.50 per common share as of the date which is the earlier of: As of March 31, 2026 $100,000 of the principal amount of the Note remains outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">v.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--OctoberThirtyOneTwoThousandSixteenMember_zIpjSx8ThgRe" title="Interest charge, percent">10% per annum. The maturity of the Note is two years from the issue date. As of March 31, 2026 $50,000 of the principal amount of the Note remains outstanding.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">vi.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Effective September 4, 2024 the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Coventry Enterprises, LLC (“Coventry”), pursuant to which Coventry Enterprises purchased a <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--EffectiveSeptemberFourTwoThousandTwentyFourMember_zYIrD8Xhj4G6" title="Interest charge, percent">10% unsecured promissory Note (the “Note”) from the Company in the principal amount of $250,000 for consideration of $200,000.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">The Note carries “Guaranteed Interest” on the principal amount at the rate of 10% per annum for the 10ten month term of the Note for an aggregate Guaranteed Interest $25,000. The Principal Amount and the Guaranteed Interest shall be due and payable in ten equal monthly payments $27,500 commencing on November 4, 2024, and continuing on the fourth day of each month thereafter (each, a “Monthly Payment Date”) until paid in full not later than September 4, 2025. Upon an Event of Default (as such term is defined in the Note) the Note became convertible, in whole or in part, into shares of Common Stock at the option of the Holder at price per share equivalent to 90% of the lowest per-share trading price for the 20 Trading Days preceding a Conversion Date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">vii.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">On October 28, 2024 a promissory note in the amount $48,500 (“Note”) was reclassified as a convertible note payable due to a negotiated change in the terms and conditions of the Note. The Note may be converted into the Common Shares of Regen at a price per share (“Conversion Price”) equivalent to the lower of (a) a <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20251001__20260331__us-gaap--DebtInstrumentAxis__custom--OctoberTwentyEightTwoThousandTwentyFourMember_ztuNLIFGBlSk" title="Discount conversion, percent">50% discount to the lowest closing bid price of the common stock of the Company during the ten reading day period immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20260331__us-gaap--DebtInstrumentAxis__custom--OctoberTwentyEightTwoThousandTwentyFourMember_z5kxfsPTAvRl" title="Conversion price per share">0.04 per common share. As of March 31, 2026 $28,500 of the principal balance of the Note remained outstanding. viii. On July 28, 2025 Regen Biopharma, Inc. (the “Company”) entered into a securities purchase agreement (the “Purchase Agreement”) with CFI Capital LLC (“CFI”), pursuant to which CFI purchased a <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250728__us-gaap--DebtInstrumentAxis__custom--RegenBiopharmaIncMember_zNoxAwkQmHW2" title="Interest charge, percent">6% convertible promissory Note (the “Note”) from the Company in the principal amount of $130,000 of which $13,000 was retained by CFI through an Original Issue Discount. The Note is due and payable on July 28, 2026. The Holder of this Note is entitled, at its option, at any time after the 6th monthly anniversary of this Note, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company’s common stock (the “Common Stock”) at a price (“Conversion Price”) for each share of Common Stock equal to 60% of the lowest trading price of the Common Stock as reported on the OTC Markets on which the Company’s shares are then traded or any exchange up-on which the Common Stock may be traded in the future (the “Exchange”), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company. ix. On August 5, 2025 the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Labrys Fund II LP(“Labrys”), pursuant to which Labrys purchased a 6% convertible promissory Note (the “Note”) from the Company in the principal amount of $100,000 of which $15,000 was retained by Labrys through an Original Issue Discount. The Note is due and payable on August 5, 2026. The Holder of this Note is entitled, at its option, , to convert all or any amount of the principal face amount of this Note and interest then outstanding into shares of the Company’s common stock (the “Common Stock”) at a price (“Conversion Price”) for each share of Common Stock equal to 60% of the lowest trading price of the Common Stock as reported on the OTC Markets on which the Company’s shares are then traded or any exchange up-on which the Common Stock may be traded in the future (the “Exchange”), for the twenty prior trading days ending on the latest complete Trading Day prior to the Conversion Date.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 100%; text-align: center; text-indent: 0pt"> </td></tr> </table>

<p id="xdx_893_eus-gaap--ConvertibleDebtTableTextBlock_z3oPYDrWPh22" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in">Convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_z11FzHqd0ip3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zqMqfmHTj5Ud" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderOneMember_ztBqUAM3p9qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 1 – May 5, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderOneMember_z4qDZqMsm72g" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderOneMember_zM36FO4aR9fb" title="Interest rate, percent">May 5, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderTwoMember_zEYURs5Sm278" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 2 – May 8, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zjmn224tBt7" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zBJRn8byFYg9" title="Interest rate, percent">March 7, 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderThreeMember_zWrqL0IGi4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 3 – April 6, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderThreeMember_z2msE6Snr1Sa" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zLYSeJPXb6D9">April 5, 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderFourMember_zs85HL05Twna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 4 – December 20, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderFourMember_zhfasNOzDsha" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderFourMember_zqArcfr0C0Rb" title="Interest rate, percent">December 20, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderFiveMember_z77wZFV63uX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lender 5 – October 31, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zGR6mF9NjQeb" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderFiveMember_znR787SzM3A5" title="Interest rate, percent">October 30, 2018</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,880</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderSixMember_zA6MCQf148gc" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 6 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderSixMember_zevmoXDGZF3g" title="Interest rate, percent">September 4, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderSevenMember_zGVsLE2ZjBF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 7 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderSevenMember_zzaSLhn4z2b8" title="Maturity date">October 28, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderEightMember_zrq5kIkOmDd7" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 8- <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderEightMember_zxPAWXFP1aM2" title="Maturity date">July 28, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayableCurrent_iI_hsrt--TitleOfIndividualAxis__custom--LenderNineMember_zrX0pTHuFUBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">;Lender 9 - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--LenderNineMember_zqTD2BTNCSfb" title="Maturity date">August 5, 2025</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: right">59,412</td><td style="padding-bottom: 1pt; text-align: left"> </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: right">100.000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ConvertibleNotesPayableCurrent_iI_zuan9WREBZUl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">829,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,036,255</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</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-indent: 0pt; padding-left: 0pt"> </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 id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zGBZoJkywRJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less – unamortized debt discount</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: right">(12,225</td><td style="padding-bottom: 1pt; text-align: left">)</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: right">(29,734</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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 id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_z7VtFkzMTAbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">817,717</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,006,521</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.10

2020-05-05

200000

0.08

2019-03-07

100000

0.08

2019-04-05

50000

0.10

2020-12-20

100000

0.10

2018-10-30

49880

2024-09-04

169150

277875

2024-10-28

28500

2025-07-28

73000

130000

2025-08-05

59412

100.000

829942

1036255

12225

29734

817717

1006521

200000

0.10

2020-05-05

0.75

375

200000

100000

0.08

100000

50000

0.08

P3Y

50000

100000

0.10

0.75

37.50

100000

50000

0.10

P2Y

50000

0.10

250000

200000

0.10

P10M

25000

27500

Upon an Event of Default (as such term is defined in the Note) the Note became convertible, in whole or in part, into shares of Common Stock at the option of the Holder at price per share equivalent to 90% of the lowest per-share trading price for the 20 Trading Days preceding a Conversion Date.

48500

0.50

0.04

28500

0.06

130000

13000

2026-07-28

0.06

100000

15000

11. DERIVATIVE LIABILITY The Company analyzed the conversion feature of the Note 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 a derivative liability of $ 1,278,763 was recognized by the Company as of March 31, 2026. <p id="xdx_892_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z7WMpAVQJ2a4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Derivative liability consisted of the following: SCHEDULE OF DERIVATIVE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zyMKEzJFR441" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderOneMember_zlzamALUbNEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-indent: 0pt; padding-left: 0pt">Lender 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">571,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFourMember_z3UaQ3K8MOge" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 4</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,857</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFiveMember_zoniv6UOfDWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">285,714</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSixMember_zVf924G5Crw" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 6</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,698</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSevenMember_z7qBvJQb9IA1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 7</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderEightMember_z2MCloDeDcj" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 8</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderNineMember_zMnEOul9ioCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Lender 9</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: right">88,207</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DerivativeLiabilities_iI_zuBoeEg1XB4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,278,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iI_zHBYRzVQoS4j" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,278,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1278763

<p id="xdx_892_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z7WMpAVQJ2a4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Derivative liability consisted of the following: SCHEDULE OF DERIVATIVE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zyMKEzJFR441" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderOneMember_zlzamALUbNEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-indent: 0pt; padding-left: 0pt">Lender 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">571,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFourMember_z3UaQ3K8MOge" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 4</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,857</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFiveMember_zoniv6UOfDWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">285,714</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSixMember_zVf924G5Crw" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 6</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,698</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSevenMember_z7qBvJQb9IA1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 7</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderEightMember_z2MCloDeDcj" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Lender 8</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderNineMember_zMnEOul9ioCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Lender 9</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: right">88,207</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DerivativeLiabilities_iI_zuBoeEg1XB4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,278,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iI_zHBYRzVQoS4j" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,278,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

571429

142857

285714

53698

24429

112429

88207

1278763

12. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Common stock, $ 0.0001 par value; 5,800,000,000 shares authorized: 351,438,592 shares issued and outstanding.</td></tr> </table> 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, 800,000,000 shares authorized of which 600,000 is designated as Series AA Preferred Stock: 34 shares issued and outstanding as of March 31, 2026: 739,000,000 is designated Series A Preferred Stock of which 154,760,498 shares are outstanding as of March 31, 2026:, 60,000,000 is designated Series M Preferred Stock of which 29,338 shares are outstanding as of March 31, 2026:, and 20,000 is designated Series NC stock of which 15,007 shares are outstanding as of March 31, 2026. 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. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Series AA Preferred Stock</td></tr> </table> 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 seven (7). 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. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Series A Preferred Stock</td></tr> </table> 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 739,000,000 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 $<span id="xdx_90C_eus-gaap--PreferredStockLiquidationPreference_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUbUEXpnY5a4" title="Preferred stock, liquidation amount">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. On January 19, 2026 the Board of Directors of Regen Biopharma, Inc.(“Regen”) declared a dividend to all shareholders of record as of February 3, 2026 (“Record Date”) to be paid to shareholders on or about February 9, 2026 such dividend to be payable in shares of the Regen’s authorized but unissued Series A Preferred Stock and to consist of one share of Series A Preferred Stock for every one share of Regen Biopharma, Inc. Common Stock owned as of the Record Date, every one share of Regen Biopharma, Inc. Series A Preferred Stock owned as of the Record Date, every one share of Series AA Preferred Stock owned as of the Record Date, every one share of Series M Preferred Stock owned as of the Record Date and every one share of Series NC Preferred Stock owned as of the Record Date. Series M Preferred Stock On January 10, 2017 Regen Biopharma, Inc. (“Regen”) 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 M Preferred Stock” (hereinafter referred to as “Series M Preferred Stock”). The Board of Directors of Regen have authorized 60,000,000 shares of the Series M Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of Regen, each holder of Series M Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series M Preferred Stock owned by such holder times one. Except as otherwise required by law holders of Common Stock, other series of Preferred issued by Regen, and Series M Preferred Stock shall vote as a single class on all matters submitted to the stockholders. The holders of Series M Preferred Stock shall be entitled receive dividends, when, as and if declared by the Board of Directors in accordance with Nevada Law, in its discretion, from funds legally available therefore On any voluntary or involuntary liquidation, dissolution or winding up of Regen, the holders of the Series M Preferred Stock shall receive, out of assets legally available for distribution to Regen’s stockholders, a ratable share in the assets of Regen. Series NC Preferred Stock On March 26, 2021 Regen Biopharma, Inc. (“Regen”) 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 Nonconvertible Series NC Preferred Stock (hereinafter referred to as “Series NC Preferred Stock”). The Board of Directors of Regen have authorized 20,000 shares of the Series NC Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of Regen, each holder of Series NC Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series NC Preferred Stock owned by such holder times 334. Except as otherwise required by law holders of Common Stock, other series of Preferred issued by Regen, and Series NC Preferred Stock shall vote as a single class on all matters submitted to the stockholders. The holders of Series NC Preferred Stock shall be entitled receive dividends, when, as and if declared by the Board of Directors in accordance with Nevada Law, in its discretion, from funds legally available therefore On any voluntary or involuntary liquidation, dissolution or winding up of Regen, the holders of the Series NC Preferred Stock shall receive, out of assets legally available for distribution to Regen’s stockholders, a ratable share in the assets of Regen. Stock Issuances During the quarter ended March 31, 2026 the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertibleCommonStockMember_zrR31E7YN9o" title="Common shares issued for debt, shares">188,261,418 Common Shares in satisfaction of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueOther_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--ConvertibleCommonStockMember_zhnjcBBW0b1h" title="Common Shares issued for principal indebtedness">138,072 of principal convertible indebtedness. During the quarter ended March 31, 2026 the Company issued <span id="xdx_90D_ecustom--StockIssuedDuringPeriodSharesCommonSharesIssuedForInterest_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIJhFEhb42f7" title="Common Shares issued for Interest, shares">7,268,393 Common Shares in satisfaction of $<span id="xdx_902_ecustom--StockIssuedDuringPeriodValueCommonSharesIssuedForInterest_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_znlEjgCYqngb" title="Common Shares issued for interest">13,630 of accrued interest on convertible indebtedness. During the quarter ended March 31, 2026 the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znuiCKoc0K0a" title="Common Shares issued for expensest, shares">36,742,966 Common Shares in satisfaction of $20,500 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. During the quarter ended March 31, 2026 the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLlIkkI2SS0l" title="Common Shares for cash consideration, shares">11,111,111 Common Shares for cash consideration of $50,000. On February 9, 2026 the Company distributed <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20260209__20260209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWced2GNBpmb" title="Preferred Shares distributed as dividend in kind, shares">144,636,727 Series A Preferred shares as a dividend to all shareholders of record as of February 3, 2026.

0.0001

5800000000

351438592

0.0001

800000000

600000

739000000

154760498

60000000

29338

20000

15007

600000

0.0001

739000000

0.0001

0.01

60000000

0.0001

20000

0.0001

188261418

138072

7268393 13630

36742966

20500

11111111

50000

144636727

<p id="xdx_807_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zhbRCwKxfRmc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">13. RELATED PARTY TRANSACTIONS The Company had the following related party transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.75in; text-align: justify">Revenue Transaction</td></tr> </table> On June 23, 2015 the Company entered into an agreement (“Agreement”) with Zander Therapeutics, Inc. (“Zander”) whereby The Company granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by The Company (“License IP”) for non-human veterinary therapeutic use for a term of fifteen years. Zander is under common control with the Company. Pursuant to the Agreement, Zander shall pay to The Company one-time, non-refundable, upfront payment of one hundred thousand US dollars ($100,000) as a license initiation fee which must be paid within 90 days of June 23, 2015 and an annual non-refundable payment of one hundred thousand US dollars ($100,000) on July 15th, 2016 and each subsequent anniversary of the effective date of the Agreement. The abovementioned payments may be made, at Zander’s discretion, in cash or newly issued common stock of Zander. Pursuant to the Agreement, Zander shall pay to The Company royalties equal to four percent (4%) of the Net Sales, as such term is defined in the Agreement, of any Licensed Products, as such term is defined in the Agreement, in a Quarter. Pursuant to the Agreement, Zander will pay The Company ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Zander from sublicensees (excluding royalties from sublicensees based on Net Sales of any Licensed Products for which The Company receives payment pursuant to the terms and conditions of the Agreement). Zander is obligated pay to The Company minimum annual royalties of ten thousand US dollars ($10,000) payable per year on each anniversary of the Effective Date of this Agreement, commencing on the second anniversary of June 23, 2015. This minimum annual royalty is only payable to the extent that royalty payments made during the preceding 12-month period do not exceed ten thousand US dollars ($10,000). The Agreement may be terminated by The Company: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 1in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">○</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">If Zander has not sold any Licensed Product by ten years of the effective date of the Agreement or Zander has not sold any Licensed Product for any twelve (12) month period after Zander’s first commercial sale of a Licensed Product.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">○</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">The Agreement may be terminated by Zander with regard to any of the License IP if by five years from the date of execution of the Agreement a patent has not been granted by the United States patent and Trademark Office to The Company with regard to that License IP.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">○</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">The Agreement may be terminated by Zander with regard to any of the License IP if a patent that has been granted by the United States patent and Trademark Office to The Company with regard to that License IP is terminated.</td></tr> </table> The Agreement may be terminated by either party in the event of a material breach by the other party. The CEO of the Company is also the CEO and chairman of Zander. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Sublease of Facility</td></tr> </table> On January 13, 2022 Regen Biopharma, Inc. entered into a sublease agreement with BST Partners (“BST”) whereby Regen Biopharma, Inc. would sublet office space located at 4700 Spring Street, Suite 304, La Mesa, California 91942 from BST on a month to month basis for $5,000 per month beginning January 14, 2022. On April 26, 2024 the Company and BST agreed to amend that sublease agreement as follows: The Company agreed that in addition to the base rent of $5,000 per month to be paid by the Company to BST the Company shall also reimburse BST for any and all shared expenses as such term is defined within the original lease agreement by and between BST and CIF LaMesa LLP beginning January 1, 2024. On December 1, 2025 the sublease was terminated. The Company currently utilizes office space provided by the Company’s CEO on a month to month basis free of charge BST Partners is controlled by David Koos who serves as the sole officer and director of Regen Biopharma, Inc. On March 17, 2026 rights to any rent accrued yet unpaid due by the Company to BST Partners was acquired by Trillium Partners, LP, <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.5in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">Notes Payable to Related Parties</td></tr> </table> The Company had the following notes payable to related party transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 1in; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-indent: 0pt">○</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Notes Payable to David Koos, CEO of the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">$<span id="xdx_90C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember_zTikcwNJ2gZ4" title="Related party amount">73,303 lent to the Company by David Koos, the Company’s sole Board Member and Officer, is due and payable at the demand of the holder and bears simple interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember_zCORvZB9pYq9" title="Interest rate">15% per annum. On March 17, 2026 all rights to $<span id="xdx_90F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250317__20260317__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember_zmMBlafNzXRg" title="Related party amount">73,303 of indebtedness and accrued interest thereon due to Davis Koos by the Company was acquired by Trillium Partners, LP. Notes Payable to BST Partners During the quarter ended March 31, 2026 the Company incurred net borrowings of $<span id="xdx_903_eus-gaap--NotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zcy4c9i7qxDf" title="Notes payable to related parties">8,926 from BST Partners which bears simple interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zAUFjYnjOvZa" title="Interest rate">10% per annum. BST Partners and the Company are under common control.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">○</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">Notes Payable to Zander Therapeutics, Inc.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">$<span id="xdx_90B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_zsjyuRGA2SRb" title="Related party amount">15,000 lent to the Company by Zander Therapeutics, Inc. is due and payable on May 3. 2025 and bears simple interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_zCcVYlQi7Tnd" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">$<span id="xdx_901_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_z4rRzRVl4Lrd" title="Related party amount">25,000 lent to the Company by Zander Therapeutics, Inc. is due and payable on June 5. 2025 and bears simple interest at a rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zq9dQSKrx72b" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">$<span id="xdx_902_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_zRlFst5Tmdsk" title="Related party amount">10,000 lent to the Company by Zander Therapeutics, Inc. is due and payable on October 4, 2025 and bears simple interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_z1RpOeR8wr33" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">$<span id="xdx_907_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_z8pb4nDcV8c8" title="Related party amount">4,700 lent to the Company by Zander Therapeutics, Inc. is due and payable on October 15, 2025 and bears simple interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zvG8atqrJpwj" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">$<span id="xdx_904_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zt3sDUfpXvGb" title="Related party amount">4,500 lent to the Company by Zander Therapeutics, Inc. is due and payable on October 23, 2025 and bears simple interest at a rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zqovjPdwMkHf" title="Interest rate">10% per annum. The CEO of the Company is also the CEO and chairman of Zander. On March 17, 2026 all rights to $59,200 of indebtedness and accrued interest thereon due to Zander Therapeutics, Inc. by the Company was acquired by Trillium Partners, LP.</td></tr> </table>

The Company one-time, non-refundable, upfront payment of one hundred thousand US dollars ($100,000) as a license initiation fee which must be paid within 90 days of June 23, 2015 and an annual non-refundable payment of one hundred thousand US dollars ($100,000) on July 15th, 2016 and each subsequent anniversary of the effective date of the Agreement.

10000

5000

73303

0.15

73303

8926

0.10

15000

0.10

25000

0.10

10000

0.10

4700

0.10

4500

0.10

59200

14. INCOME TAXES <p id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z1B3nmUlExM9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.25in">SCHEDULE OF DEFERRED TAX ASSETS As of March 31, 2026 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td colspan="2" id="xdx_491_20260331_zJ1xKkstnPA" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zbiwbKwV85Y3" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Net operating tax carry forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,550,185</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz2mW_zy7Ob77zGMM3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_zMyoZML9hE9h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,550,185</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z8wWzdFxLAzf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,550,185</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iI_zvY8xiEjUZlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Net deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> As of September 30, 2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td colspan="2" id="xdx_494_20250930_zdz9TYkEgSAd" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGz3HO_z1WRI98eFlBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Net operating tax carry forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,555,240</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz3HO_zreps2sGxUp6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other</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: right">(0</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz3HO_ztQlpnnpGa3j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,555,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zFffp10nRN4i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Valuation allowance</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: right">(4,555,240</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_znsQHjENlV0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Net deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> As of March 31, 2026 the Company has a Deferred Tax Asset of $4,550,185 completely attributable to net operating loss carry forwards of approximately $21,667,546. The amount and availability of any net operating loss carryforward will be subject to the limitations set forth in the Internal Revenue Code. Such factors as the number of shares ultimately issued within a three-year look-back period; whether there is a deemed more than 50% change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward. As of September 30 2025 the Company has a Deferred Tax Asset of $4,555,240 completely attributable to net operating loss carry forwards of approximately $21,709,233. The amount and availability of any net operating loss carryforward will be subject to the limitations set forth in the Internal Revenue Code. Such factors as the number of shares ultimately issued within a three-year look-back period; whether there is a deemed more than 50% change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward 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. A corporation is considered to undergo “an ownership change” if, as a result of changes in the stock ownership by “5-percent shareholders” or as a result of certain reorganizations, the percentage of the corporation’s stock owned by those 5-percent shareholders increases by more than 50 percentage points over the lowest percentage of stock owned by those shareholders at any time during the prior three-year testing period. Five-percent shareholders are persons who hold 5% or more of the stock of a corporation at any time during the testing period as well as certain groups of shareholders (based typically on whether they acquired their shares in a single offering or exchange transaction) who are not individually 5-percent shareholders. As the Company will require cash infusions in order to implement its business plan, and as it is probable, although not guaranteed, that such funding needs may be met through the sale of equity securities to “5-percent shareholders”, the Company recognized a valuation allowance equal to the deferred Tax Asset and the Company recorded a valuation allowance reducing all deferred tax assets to 0.

<p id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z1B3nmUlExM9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.25in">SCHEDULE OF DEFERRED TAX ASSETS As of March 31, 2026 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td colspan="2" id="xdx_491_20260331_zJ1xKkstnPA" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zbiwbKwV85Y3" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Net operating tax carry forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,550,185</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz2mW_zy7Ob77zGMM3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_zMyoZML9hE9h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,550,185</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z8wWzdFxLAzf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,550,185</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iI_zvY8xiEjUZlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Net deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> As of September 30, 2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td colspan="2" id="xdx_494_20250930_zdz9TYkEgSAd" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGz3HO_z1WRI98eFlBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Net operating tax carry forwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,555,240</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz3HO_zreps2sGxUp6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other</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: right">(0</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz3HO_ztQlpnnpGa3j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,555,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zFffp10nRN4i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Valuation allowance</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: right">(4,555,240</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_znsQHjENlV0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Net deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

4550185

4555240

-0

4555240

4550185

21667546

4555240

21709233

<p id="xdx_805_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zZrRKCexsk05" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0pt">15. COMMITMENTS AND CONTINGENCIES On April 13, 2026 a complaint was filed against the Company in the Superior Court of California, County of San Diego . The Plaintiff, who has acquired rights to $398,740 of claims against the Company, is seeking damages in that amount along with attorneys’ fees and costs, The Company has entered into settlement negotiations with the Plaintiff in order to resolve this dispute in a mutually acceptable manner. Although the Company currently believes a mutually acceptable settlement can be agreed to by the parties no assurance can be given that a mutually acceptable settlement will occur and no assurance can be given that the outcome of this legal proceeding will not adversely affect the Company’s financial condition and operations.

398740

<p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zah4h5ZaOKJf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0pt">16. SUBSEQUENT EVENTS Between April 14th 2026 and April 28th 2026 the Company issued an aggregate of 160,519, 051 common shares in satisfaction of $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_c20260414__20260428__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmRuuTklN2Id" title="Principal convertible indebtedness">37,489 of principal convertible indebtedness, $<span id="xdx_906_eus-gaap--DebtInstrumentIssuedPrincipal_c20260414__20260428__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhywgoAFCxS8" title="Principal of debt issued">857 of accrued interest on convertible indebtedness and $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments_c20260414__20260428__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZqgDHPU6YB5" title="Accrued interest convertible indebtedness">3,000 in incurred fees.

160,519, 051

37489

857

3000