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<p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zZ69uifk3cBj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 unaudited condensed 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 $22,305,331 as of June 30, 2026. For the nine months ended June 30, 2026, the Company incurred an operating loss of $680,805 and used $285,244 of cash in operating activities. 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 unaudited condensed 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. Basis of Preparation The unaudited condensed 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. Certain information and footnote disclosures normally included in the Company’s annual audited consolidated financial statements and accompanying notes have been condensed or omitted in this accompanying interim unaudited condensed consolidated financial statements and footnotes. Accordingly, the accompanying interim unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2025, filed with the U.S. Securities and Exchange Commission (“SEC”) on December 30, 2025. In the opinion of management, these interim unaudited condensed consolidated financial statements include all adjustments and accruals, consisting only of normal, recurring adjustments that are necessary for a fair statement of the results of all interim periods reported herein. The results of the interim periods are not necessarily indicative of the results expected for the full fiscal year or any other interim period or any future year or period Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of KCL Therapeutics, Inc., (“KCL”) a Nevada corporation and wholly owned subsidiary of Regen. Significant intercompany transactions have been eliminated. Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our unaudited condensed consolidated financial statements and the accompanying notes. Such estimates include expected credit loss on accounts receivables, accrued liabilities, income taxes, fair value of derivate liability 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. Fair Value Measurements The estimated fair values of financial instruments reported in the unaudited condensed consolidated financial statements have been determined using available market information and valuation methodologies, as applicable. 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.65in">Level 1 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 2 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 3 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_z6NKfqwMK9O8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">As of June 30, 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">June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zr9hbjP2NAqi" 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_493_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z6eP1Mjgu2v1" 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_495_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8aGpuOwejQa" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zf71C6EviXXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,901,963</td><td style="width: 1%; 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_zLRbvI7y25nk" 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_ztA0MFexIBVe" 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_z38NQwyPIYk8" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zNgfEsiwM9H8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">2,079,618</td><td style="width: 1%; 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_zXht3wLz54g1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 June 30, 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 style="text-align: left">Schedule of Derivative liability</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="width: 80%; text-align: left">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_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6zfjwV8Z1s9" title="Risk Free Interest Rate">3.98</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">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(<span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zBzHNKRYPVje" title="Expected Term">0.0001) – <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zQi7Z66oSiqe" title="Expected Term">0.10Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_zxEQlzraUwJk" title="Expected Volatility">1226.67</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zXEipkuECpwl" title="Derivative liability measurement input">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 differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is provided when 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 in income in the period that includes the enactment date. As of June 30, 2026, the Company’s deferred tax assets primarily consisted of net operating loss carryforwards. Based on the weight of available evidence, management determined that it is more likely than not that the deferred tax assets will not be realized, and accordingly, a full valuation allowance has been recorded against its deferred tax assets. The Company accounts for uncertainty in income taxes pursuant to ASC 740, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. Open tax years remain subject to examination by major tax authorities until the expiration of the applicable statute of limitations. As of June 30, 2026, the Company had no unrecognized tax benefits or uncertain tax positions, and does not expect any significant changes in uncertain tax positions within the next twelve months. The Company recognizes interest and penalties related to unrecognized tax benefits, if any, as a component of income tax expense in accordance with ASC 740. Net Loss Per Share The Company’s basic net loss per share is computed by dividing the loss available to common shareholders by the weighted average number of common shares outstanding during the period without consideration of potentially dilutive securities. Diluted net loss per share is computed by dividing the net loss available to common shareholders by the weighted-average number of shares of common stock outstanding, adjusted for the dilutive effect of all potential shares of common stock. In periods in which the Company reports a net loss, all potential common shares are excluded from the calculation of diluted loss per share, as their effect would be anti-dilutive. As such, for the quarters ended June 30, 2026, and 2025, the Company’s diluted net loss per share was the same as the basic net loss per share, as there were no common stock equivalents outstanding that would have a dilutive effect. Advertising Advertising costs are expensed as incurred in accordance with ASC 720-35. The Company does not capitalize any advertising costs. 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. Revenue attributable to minimum annual royalties and anniversary fees arising from the license granted to Zander Therapeutics, Inc. are recognized quarterly on a straight line basis over the course of the fiscal year. Revenues attributable to licenses granted to Oncology Pharma, Inc. are recognized on a straight line basis over the term of the licenses. 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. 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 and non-employees, including grants of employee stock options and restricted stock, to be recognized in the unaudited condensed 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 chief operating decision maker (“CODM”) is the Company’s Chief Executive Officer. The Company views its operations and manages its business as one operating segment, focused on the development of regenerative medical applications. Segment profit or loss is measured as the Company’s net loss as reported on the Company’s Consolidated Statements Operations. The Company monitors its cash and cash equivalents as reported on the Company’s Balance Sheets to determine funding for its research and development activities. The CODM assesses Company performance through the achievement of development goals. In addition to the Company’s Consolidated Statement Operations, the CODM is regularly provided with budgeted and forecasted expense information which is used to determine the Company’s liquidity needs and cash allocation. At the current time, the Company has only one reportable segment, primarily in the development of regenerative medical applications Recent Accounting Pronouncements In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the effect of adopting the new disclosure requirements. 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.

Going Concern Matters The accompanying unaudited condensed 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 $22,305,331 as of June 30, 2026. For the nine months ended June 30, 2026, the Company incurred an operating loss of $680,805 and used $285,244 of cash in operating activities. 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 unaudited condensed 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.

-1274502

-22305331

-680805

-285244

Basis of Preparation The unaudited condensed 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. Certain information and footnote disclosures normally included in the Company’s annual audited consolidated financial statements and accompanying notes have been condensed or omitted in this accompanying interim unaudited condensed consolidated financial statements and footnotes. Accordingly, the accompanying interim unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2025, filed with the U.S. Securities and Exchange Commission (“SEC”) on December 30, 2025. In the opinion of management, these interim unaudited condensed consolidated financial statements include all adjustments and accruals, consisting only of normal, recurring adjustments that are necessary for a fair statement of the results of all interim periods reported herein. The results of the interim periods are not necessarily indicative of the results expected for the full fiscal year or any other interim period or any future year or period

Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of KCL Therapeutics, Inc., (“KCL”) a Nevada corporation and wholly owned subsidiary of Regen. Significant intercompany transactions have been eliminated.

Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our unaudited condensed consolidated financial statements and the accompanying notes. Such estimates include expected credit loss on accounts receivables, accrued liabilities, income taxes, fair value of derivate liability 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.

Fair Value Measurements The estimated fair values of financial instruments reported in the unaudited condensed consolidated financial statements have been determined using available market information and valuation methodologies, as applicable. 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.65in">Level 1 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 2 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 3 —</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_z6NKfqwMK9O8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">As of June 30, 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">June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zr9hbjP2NAqi" 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_493_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z6eP1Mjgu2v1" 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_495_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8aGpuOwejQa" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zf71C6EviXXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,901,963</td><td style="width: 1%; 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_zLRbvI7y25nk" 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_ztA0MFexIBVe" 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_z38NQwyPIYk8" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zNgfEsiwM9H8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">2,079,618</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_z6NKfqwMK9O8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">As of June 30, 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">June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zr9hbjP2NAqi" 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_493_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z6eP1Mjgu2v1" 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_495_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8aGpuOwejQa" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zf71C6EviXXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,901,963</td><td style="width: 1%; 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_zLRbvI7y25nk" 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_ztA0MFexIBVe" 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_z38NQwyPIYk8" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_zNgfEsiwM9H8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Derivative Liability</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: 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="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">2,079,618</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1901963

2079618

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_zXht3wLz54g1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 June 30, 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 style="text-align: left">Schedule of Derivative liability</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="width: 80%; text-align: left">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_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6zfjwV8Z1s9" title="Risk Free Interest Rate">3.98</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">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(<span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zBzHNKRYPVje" title="Expected Term">0.0001) – <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zQi7Z66oSiqe" title="Expected Term">0.10Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_zxEQlzraUwJk" title="Expected Volatility">1226.67</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zXEipkuECpwl" title="Derivative liability measurement input">0</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zXht3wLz54g1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 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 June 30, 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 style="text-align: left">Schedule of Derivative liability</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="width: 80%; text-align: left">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_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6zfjwV8Z1s9" title="Risk Free Interest Rate">3.98</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">Expected Term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(<span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zBzHNKRYPVje" title="Expected Term">0.0001) – <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zQi7Z66oSiqe" title="Expected Term">0.10Yrs</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputExpectedVolatilityMember_zxEQlzraUwJk" title="Expected Volatility">1226.67</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zXEipkuECpwl" title="Derivative liability measurement input">0</td><td style="text-align: left"> </td></tr> </table>

3.98

0.0001

0.10

1226.67

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 differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is provided when 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 in income in the period that includes the enactment date. As of June 30, 2026, the Company’s deferred tax assets primarily consisted of net operating loss carryforwards. Based on the weight of available evidence, management determined that it is more likely than not that the deferred tax assets will not be realized, and accordingly, a full valuation allowance has been recorded against its deferred tax assets. The Company accounts for uncertainty in income taxes pursuant to ASC 740, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. Open tax years remain subject to examination by major tax authorities until the expiration of the applicable statute of limitations. As of June 30, 2026, the Company had no unrecognized tax benefits or uncertain tax positions, and does not expect any significant changes in uncertain tax positions within the next twelve months. The Company recognizes interest and penalties related to unrecognized tax benefits, if any, as a component of income tax expense in accordance with ASC 740.

Net Loss Per Share The Company’s basic net loss per share is computed by dividing the loss available to common shareholders by the weighted average number of common shares outstanding during the period without consideration of potentially dilutive securities. Diluted net loss per share is computed by dividing the net loss available to common shareholders by the weighted-average number of shares of common stock outstanding, adjusted for the dilutive effect of all potential shares of common stock. In periods in which the Company reports a net loss, all potential common shares are excluded from the calculation of diluted loss per share, as their effect would be anti-dilutive. As such, for the quarters ended June 30, 2026, and 2025, the Company’s diluted net loss per share was the same as the basic net loss per share, as there were no common stock equivalents outstanding that would have a dilutive effect.

Advertising Advertising costs are expensed as incurred in accordance with ASC 720-35. The Company does not capitalize any advertising costs.

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. Revenue attributable to minimum annual royalties and anniversary fees arising from the license granted to Zander Therapeutics, Inc. are recognized quarterly on a straight line basis over the course of the fiscal year. Revenues attributable to licenses granted to Oncology Pharma, Inc. are recognized on a straight line basis over the term of the licenses.

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.

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 and non-employees, including grants of employee stock options and restricted stock, to be recognized in the unaudited condensed 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 chief operating decision maker (“CODM”) is the Company’s Chief Executive Officer. The Company views its operations and manages its business as one operating segment, focused on the development of regenerative medical applications. Segment profit or loss is measured as the Company’s net loss as reported on the Company’s Consolidated Statements Operations. The Company monitors its cash and cash equivalents as reported on the Company’s Balance Sheets to determine funding for its research and development activities. The CODM assesses Company performance through the achievement of development goals. In addition to the Company’s Consolidated Statement Operations, the CODM is regularly provided with budgeted and forecasted expense information which is used to determine the Company’s liquidity needs and cash allocation. At the current time, the Company has only one reportable segment, primarily in the development of regenerative medical applications

Recent Accounting Pronouncements In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the effect of adopting the new disclosure requirements. 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.

3. ACCOUNTS RECEIVABLE 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_49E_20260630_znpD4ZffE4sc" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zLJwqXYoCsu7" 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_z3mvebziTZrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">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">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">287,147</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</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"> </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_zsyDKer1hK2l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total – Accounts receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">287,147</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</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 nine months ended June 30, 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. Management has determined that no Allowance for Doubtful Accounts need be recognized due to factors including: (a) Zander Therapeutics Inc.’s history of loaning money to the Company (b) Instances during the history of the license where Zander satisfied delinquent payments while simultaneously prepaying future periods

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_49E_20260630_znpD4ZffE4sc" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zLJwqXYoCsu7" 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_z3mvebziTZrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">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">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">287,147</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</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"> </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_zsyDKer1hK2l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total – Accounts receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">287,147</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</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>

287147

204873

287147

204873

4. ACCRUED EXPENSES The increase in Accrued payroll Taxes is attributable to a payroll tax liability recognized by the Company in connection with the issuance of twenty million newly issued common shares of the Company issued to the Company’s Chief Executive Officer as consideration for services to be rendered by him in connection with a planned Phase I Clinical Trial of HemaXellerate. The increase in Accrued Interest is attributable to interest accrued but unpaid during the period ended june 30, 2026 on Notes Payable and Convertible Notes Payable. The decrease in Accrued Rent is attributable to rental payments made during the quarter ended December 31, 2025 The increase in Other Accrued Expenses is attributable to $60,000 of accounting expenses accrued but unpaid attributable to services provided by an independent contractor and $60,000 of consulting expenses accrued but unpaid attributable to services provided by an independent contractor. Accrued Expenses were comprised of the following: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260630_zyceK8r4yTo4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zwtCqfMeH8y7" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzYUW_zazsRHHRwWY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued payroll taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</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_40D_eus-gaap--InterestPayableCurrent_iI_maAPAALzYUW_z5rFdqjEktIc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">517,754</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_402_ecustom--AccruedPayroll_iI_maAPAALzYUW_ztBLH9QO3Wcf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">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_40C_eus-gaap--AccruedRentCurrent_iI_maAPAALzYUW_zYH57zpc5Gbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">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_405_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzYUW_ztbx3NRognV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">41,413</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzYUW_zgwfXr9VrCjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">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">2,007,987</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>

60000

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_49E_20260630_zyceK8r4yTo4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zwtCqfMeH8y7" 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_408_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzYUW_zazsRHHRwWY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">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_40D_eus-gaap--InterestPayableCurrent_iI_maAPAALzYUW_z5rFdqjEktIc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">517,754</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_402_ecustom--AccruedPayroll_iI_maAPAALzYUW_ztBLH9QO3Wcf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">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_40C_eus-gaap--AccruedRentCurrent_iI_maAPAALzYUW_zYH57zpc5Gbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">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_405_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzYUW_ztbx3NRognV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">41,413</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzYUW_zgwfXr9VrCjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Accrued Expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,007,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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

517754

476434

1206630 1206630

79027

85000

166423

41413

2007987

1838230

5. 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 the Company entered into an agreement (“Agreement”) with Oncology Pharma, Inc. (“Licensee”) whereby the Company 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 “the Company” for the rights and license granted pursuant to the Agreement Licensee shall: (a) pay to the Company a nonrefundable fee of $55,000 no later than April 20,2021 (b) pay to the Company royalties equal to five percent (<span id="xdx_90D_ecustom--RoyaltiesPercentageBasedOnNetSales_iI_pid_dp_c20210407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember_zZjURfpLRiTe" title="Royalties percentage based on net sales">5%) of the Net Sales as Net Sales are defined in the Agreement of any Licensed Products in a quarter. (c) pay to the Company 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. 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 <span id="xdx_90A_eus-gaap--SharesIssued_iI_pid_dc_c20210407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember__dei--LegalEntityAxis__custom--KCLTherapeuticsIncMember_zyV2fDe87t5l" title="Shares issuable for nonrefundable fee">Fifty Thousand common shares of Oncology Pharma, Inc. no later than April 20, 2021 (b) pay to KCL royalties equal to five percent (<span id="xdx_90C_ecustom--RoyaltiesPercentageBasedOnNetSales_iI_pid_dp_c20210407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember__dei--LegalEntityAxis__custom--KCLTherapeuticsIncMember_zucRvVhM5XMh" title="Royalties percentage based on net sales">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 (<span id="xdx_907_ecustom--ConsiderationPercentage_iI_pid_dp_c20210407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember__dei--LegalEntityAxis__custom--KCLTherapeuticsIncMember_zzBopVcaDoO8" title="Consideration percentage">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 $<span id="xdx_90C_eus-gaap--OtherPrepaidExpenseCurrent_iI_c20210407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember_zzvjXQsiyclb" title="Fair value of stock and cash prepaid">1,850,000 and $<span id="xdx_902_eus-gaap--OtherPrepaidExpenseCurrent_iI_pid_dc_c20210407__dei--LegalEntityAxis__custom--KCLTherapeuticsIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OncologyPharmaIncMember_zMAb0nfqwa27" title="Fair value of stock and cash prepaid">55,000, respectively. These amounts are recognized as revenue on a straight-line basis over the 15-year term of the Agreement, which commenced on April 7, 2021 and expires on April 6, 2036. SCHEDULE OF UNEARNED INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unearned Income:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Balance September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iS_c20251001__20260630_zYB16eX1IQXa" style="width: 16%; text-align: right" title="Unearned income, Balance">1,338,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition:</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination_c20251001__20260630_zqHhyVL0mg7" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Revenue Recognized Nine Months ended June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20251001__20260630_zRrJXZnkqUzc" style="text-align: right" title="Revenue Recognized">94,920</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiability_iE_c20251001__20260630_z7pTr3fHESY5" style="text-align: right" title="Unearned income, Balance">1,243,691</td><td style="text-align: left"> </td></tr> </table>

55000

0.05 0.10

50000

0.05 0.10

1850000

55000

SCHEDULE OF UNEARNED INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unearned Income:</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="width: 80%">Balance September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iS_c20251001__20260630_zYB16eX1IQXa" style="width: 16%; text-align: right" title="Unearned income, Balance">1,338,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition:</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination_c20251001__20260630_zqHhyVL0mg7" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Revenue Recognized Nine Months ended June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20251001__20260630_zRrJXZnkqUzc" style="text-align: right" title="Revenue Recognized">94,920</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiability_iE_c20251001__20260630_z7pTr3fHESY5" style="text-align: right" title="Unearned income, Balance">1,243,691</td><td style="text-align: left"> </td></tr> </table>

1338611

94920

1243691

<p id="xdx_803_eus-gaap--DebtDisclosureTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zQWof8f5nkee" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">6. NOTES PAYABLE 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_496_20260630_zLB4oWZ1DgG6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zrlXQr2rIUCg" 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__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember_zhF4vRF5GZ35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trillium Partners, LP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_zn5dX4odIG6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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 Partners 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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_z8kvuqrLHKt7" 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_904_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_zhAtFcLnzH8j" title="Interest rate">10% per annum. $<span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zmapXEfOlWIf" 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_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zbgae2oRhTWe" title="Interest rate">10% per annum. $<span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_z6LIgUBh9WK3" 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_90D_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_zGC8me2qRyM3" title="Interest rate">10% per annum. $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_z7BYNsg3zyo3" 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_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zGoto8aYhrCj" title="Interest rate">10% per annum. $<span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zePMf2wMR51k" title="Debt principal indebtedness">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_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251001__20260630__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zk1d8DcNXEL5" title="Interest rate">10% per annum. During the quarter ended March 31, 2026 the rights to principal indebtedness of $73,303 owed by the Company to David Koos (the Company’s CEO) and principal indebtedness of $59,200 owed by the Company to Zander Therapeutics, Inc. (an entity under common control with the Company) were acquired by Trillium Partners LP. As a result these liabilities were reclassified from Related Party Notes Payable to Notes Payable. NOTES PAYABLE TO RELATED PARTIES Notes payable to related parties consisted of the following: SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zivCd4wQqFHj" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_zIuzlNeXcrti" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--DavidKoosMember_zz9j4iSEj6q8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">David Koos</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,000</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">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_zVPA4bGemurf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">BST Partners</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,963</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_zL49RsOxhUz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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">59,200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </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_zI0iTqgkTEGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total notes payable to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</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"> </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_z8I1baBx7Crb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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">(32,963</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"> </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_zJ1yoIXOTK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BST Partners</td></tr> </table> During the quarter ended March 31, 2026 BST Partners made net loans to the Company of $8,926 which bear simple interest at a rate of 10% per annum. During the quarter ended June 30, 2026 BST Partners made net loans to the Company of $21,037 which bear simple interest at a rate of 10% per annum. <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; text-align: justify; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">David Koos</td></tr></table> $3,000 lent to the Company by David Koos is due and payable at the demand of the holder and bears simple interest at a rate of 15% per annum.

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_496_20260630_zLB4oWZ1DgG6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_zrlXQr2rIUCg" 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__dei--LegalEntityAxis__custom--TrilliumPratnersLPMember_zhF4vRF5GZ35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trillium Partners, LP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__us-gaap--NonrelatedPartyMember_zn5dX4odIG6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

132503

73303

0.15

15000

0.10

25000

0.10

10000

0.10

4700

0.10

4500

0.10

73303

59200

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_498_20260630_zivCd4wQqFHj" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_zIuzlNeXcrti" 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_zz9j4iSEj6q8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">David Koos</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">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_zVPA4bGemurf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">BST Partners</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,963</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_zL49RsOxhUz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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">59,200</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </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_zI0iTqgkTEGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total notes payable to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</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"> </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_z8I1baBx7Crb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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">(32,963</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"> </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_zJ1yoIXOTK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">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>

3000

73303

29963

58836

59200

32963

191339

32963

191339

8926

0.10

21037

0.10

3000

0.15

7. CONVERTIBLE NOTES PAYABLE 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_499_20260630_zV8uGGxSBMhf" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zxjO6GIEMwe5" 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_zPUJ7qXHQsk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lender 1 – May 5, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderOneMember_zLpCs36xUtV6" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderOneMember_z0mWpGrAsTAa" 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_zdgijzFJYOq3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lender 2 – March 8, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderTwoMember_z7fkkNy81368" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zYhl34ARQsyk" 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_zsFN2Relj0rf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lender 3 – April 6, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zl72NXOie2d4" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zpnUzOvfplv2">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_zTHPaxXQm8c7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lender 4 – December 20, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderFourMember_zNkLHNnXmnN6" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderFourMember_zS8MzsNyReJ2" 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_zyNSz5UzPKHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lender 5 – October 31, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zcAc9rFxMFre" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zoM1lLSW2JFc" 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_zE054aFjzwv3" style="vertical-align: bottom; background-color: White"> <td>Lender 6 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderSixMember_z8QDBrwH15nk" title="Interest rate, percent">September 4, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,494</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_zjiDFl3EuDe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 7 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderSevenMember_zNuLgnRwmF11" 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_ziCajS9Z4aii" style="vertical-align: bottom; background-color: White"> <td>Lender 8- <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderEightMember_zXmINvDcUJQi" title="Maturity date">July 28, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,700</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_zXv6QhVwaq9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Lender 9 - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderNineMember_zatAeYO0fNV1" 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">35,189</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_40E_eus-gaap--ConvertibleNotesPayableCurrent_iI_maCNPzuvc_zPWnLNGEmiRg" style="vertical-align: bottom; background-color: White"> <td>Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">729,763</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">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> </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_408_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_msCNPzuvc_zy4M4mEKsEAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">(3,472</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> </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_40E_eus-gaap--ConvertibleNotesPayable_iTI_mtCNPzuvc_ziNzvrqtctU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">726,291</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</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; text-align: justify; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">i.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_90F_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20170505__20170505__us-gaap--DebtInstrumentAxis__custom--MayFiveTwoThousandSeventeenMember_zg7IUzPzTvvh" 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_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170505__us-gaap--DebtInstrumentAxis__custom--MayFiveTwoThousandSeventeenMember_zkl8H1XcFFye" title="Conversion price per share">375 per common share as of the date which is the earlier of: (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. (ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iii) That date which is twenty four (24) months subsequent to the date of execution of this Note. As of June 30, 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_908_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20160308__us-gaap--DebtInstrumentAxis__custom--MarchEightTwoThousandSixteenMember_zAG3UVh3e0x9" title="Interest charge, percent">8% per annum. The maturity of the Note is three years from the issue date. As of June 30, 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iii.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_c20160406__us-gaap--DebtInstrumentAxis__custom--AprilSixTwoThousandSixteenMember_zY6YkEKzpuC8" title="Interest charge, percent">8% per annum. The maturity of the Note is three years from the issue date. As of June 30, 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">iv.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20171220__us-gaap--DebtInstrumentAxis__custom--DecemberTwentyTwoThousandSeventeenMember_z0KnB0eDd3s5" 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_906_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20171220__20171220__us-gaap--DebtInstrumentAxis__custom--MayFiveTwoThousandSeventeenMember_zn8D1QFmHQ7" 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_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20171220__us-gaap--DebtInstrumentAxis__custom--MayFiveTwoThousandSeventeenMember_zuYCc4LOWje5" title="Conversion price per share">37.50 per common share as of the date which is the earlier of: (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. (ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iii) That date which is twenty four (24) months subsequent to the date of execution of this Note. As of June 30, 2026 $100,000 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; text-align: justify; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">v.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20161031__us-gaap--DebtInstrumentAxis__custom--OctoberThirtyOneTwoThousandSixteenMember_zXXExuAcLQH3" title="Interest charge, percent">10% per annum. The maturity of the Note is two years from the issue date. As of June 30, 2026 $49,880 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">vi.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20240904__us-gaap--DebtInstrumentAxis__custom--EffectiveSeptemberFourTwoThousandTwentyFourMember_zR6Xjyfx5PI6" 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"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">The Note carries “Guaranteed Interest” on the principal amount at the rate of 10% per annum for the 10 ten 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. As of June 30, 2026 the Note had a principal balance of $127,494, a decrease attributable to conversions into Common Stock effected by the Holder.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">vii.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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_906_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20241028__20241028__us-gaap--DebtInstrumentAxis__custom--OctoberTwentyEightTwoThousandTwentyFourMember_z6fUPJj42Zk8" 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_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20241028__us-gaap--DebtInstrumentAxis__custom--OctoberTwentyEightTwoThousandTwentyFourMember_zdK1YtoRXOtb" title="Conversion price per share">0.04 per common share. As of June 30, 2026 $28,500 of the principal balance of the Note remained 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">viii.</td> <td style="font: 10pt Times New Roman, Times, Serif">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 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 and of which $4,000 was retained by CFI for legal fees resulting in net consideration to the Company of $113,000. 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. As of June 30, 2026 the Note had a principal balance of $38,700. The decrease was attributable to conversions into Common Stock effected by the Holder.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">ix.</td> <td style="font: 10pt Times New Roman, Times, Serif">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 and of which $3,500 was retained by Labrys for legal fees resulting in net consideration to the Company of $81,500. 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. As of June 30, 2026 the Note had a principal balance of $35,189. The decrease was attributable to conversions into Common Stock effected by the Holder.</td></tr> </table>

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_499_20260630_zV8uGGxSBMhf" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zxjO6GIEMwe5" 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_zPUJ7qXHQsk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lender 1 – May 5, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderOneMember_zLpCs36xUtV6" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderOneMember_z0mWpGrAsTAa" 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_zdgijzFJYOq3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lender 2 – March 8, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderTwoMember_z7fkkNy81368" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderTwoMember_zYhl34ARQsyk" 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_zsFN2Relj0rf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lender 3 – April 6, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zl72NXOie2d4" title="Interest rate, percent">8%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderThreeMember_zpnUzOvfplv2">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_zTHPaxXQm8c7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lender 4 – December 20, 2017 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderFourMember_zNkLHNnXmnN6" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderFourMember_zS8MzsNyReJ2" 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_zyNSz5UzPKHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lender 5 – October 31, 2016 – Annual interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260630__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zcAc9rFxMFre" title="Interest rate, percent">10%, maturity date <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderFiveMember_zoM1lLSW2JFc" 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_zE054aFjzwv3" style="vertical-align: bottom; background-color: White"> <td>Lender 6 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderSixMember_z8QDBrwH15nk" title="Interest rate, percent">September 4, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,494</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_zjiDFl3EuDe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 7 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderSevenMember_zNuLgnRwmF11" 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_ziCajS9Z4aii" style="vertical-align: bottom; background-color: White"> <td>Lender 8- <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderEightMember_zXmINvDcUJQi" title="Maturity date">July 28, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,700</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_zXv6QhVwaq9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Lender 9 - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20260630__srt--TitleOfIndividualAxis__custom--LenderNineMember_zatAeYO0fNV1" 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">35,189</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_40E_eus-gaap--ConvertibleNotesPayableCurrent_iI_maCNPzuvc_zPWnLNGEmiRg" style="vertical-align: bottom; background-color: White"> <td>Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">729,763</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">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> </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_408_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_msCNPzuvc_zy4M4mEKsEAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">(3,472</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> </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_40E_eus-gaap--ConvertibleNotesPayable_iTI_mtCNPzuvc_ziNzvrqtctU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">726,291</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</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

127494

277875

2024-10-28

28500

2025-07-28

38700

130000

2025-08-05

35189

100.000

729763

1036255

3472

29734

726291

1006521

200000

0.10

2020-05-05

0.75

375

200000

100000

0.08

P3Y

100000

50000

0.08

P3Y

50000

100000

0.10

2020-12-20

0.75

37.50

100000

50000

0.10

P2Y

49880

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.

127494

48500

0.50

0.04

28500

0.06

130000

13000

4000

113000

2026-07-28

38700

0.06

100000

15000

3500

81500

35189

8. 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 $ 1,901,963 was recognized by the Company as of June 30, 2026. 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_49A_20260630_zeC6bgSEHZo" style="border-bottom: Black 1pt solid; text-align: center">June 30, 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_zqeDnDSegUF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Lender 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">800,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFiveMember_zZjOosW0MAq6" style="vertical-align: bottom; background-color: White"> <td>Lender 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFourMember_zh0zo7yeu1Jg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 4</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSixMember_zCnz2PiElCDe" style="vertical-align: bottom; background-color: White"> <td>Lender 6</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,659</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSevenMember_zBtlfirzxTNb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 7</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderEightMember_z18po9ooytG6" style="vertical-align: bottom; background-color: White"> <td>Lender 8</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderNineMember_zPHE0U0MvOL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">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">117,304</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DerivativeLiabilities_iI_zH0eY4G0R5me" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">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">1,901,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_zzCqVB5bEO8b" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">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">1,901,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1901963

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_49A_20260630_zeC6bgSEHZo" style="border-bottom: Black 1pt solid; text-align: center">June 30, 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_zqeDnDSegUF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Lender 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">800,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFiveMember_zZjOosW0MAq6" style="vertical-align: bottom; background-color: White"> <td>Lender 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderFourMember_zh0zo7yeu1Jg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 4</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSixMember_zCnz2PiElCDe" style="vertical-align: bottom; background-color: White"> <td>Lender 6</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,659</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderSevenMember_zBtlfirzxTNb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lender 7</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderEightMember_z18po9ooytG6" style="vertical-align: bottom; background-color: White"> <td>Lender 8</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_hus-gaap--DerivativeInstrumentRiskAxis__custom--LenderNineMember_zPHE0U0MvOL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">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">117,304</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DerivativeLiabilities_iI_zH0eY4G0R5me" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">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">1,901,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilities_iI_zzCqVB5bEO8b" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">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">1,901,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

800000

200000

400000

141659

114000

129000

117304

1901963

9. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of June 30, 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Common stock, $ 0.0001 par value; 5,800,000,000 shares authorized: 1,129,988,004 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 June 30, 2026: 739,000,000 is designated Series A Preferred Stock of which 154,760,498 shares are outstanding as of June 30, 2026:, 60,000,000 is designated Series M Preferred Stock of which 29,338 shares are outstanding as of June 30, 2026:, and 20,000 is designated Series NC stock of which 15,007 shares are outstanding as of June 30, 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">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 $<span id="xdx_909_ecustom--NonCumulativePreferredStockCashDividendsPerShare_iI_pid_c20150115__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zlKR995xJ1c2" title="Non-cumulative cash dividends">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_901_eus-gaap--PreferredStockLiquidationPreference_iI_c20150115__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8AWjSTnnejf" 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 June 30, 2026 the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrK3fjn3VlU" title="Common shares issued for debt, shares">640,234,604 Common Shares in satisfaction of $100,179 of principal convertible indebtedness. During the quarter ended June 30, 2026 the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHN3uxhKwhtl" title="Common Shares issued for Interest, shares">58,592,204 Common Shares in satisfaction of $8,268 of accrued interest on convertible indebtedness. During the quarter ended June 30, 2026 the Company issued <span id="xdx_909_ecustom--StockIssuedDuringPeriodSharesExpense_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9HttX5Qov7i" title="Common Shares issued for expense, shares">79,722,604 Common Shares in satisfaction of $10,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. During the nine months ended June 30, 2026 the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251001__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBjEqJn4Hg9l" title="Common shares issued for debt, shares">836,299,355 Common Shares in satisfaction of $306,492 of principal convertible indebtedness. During the nine months ended June 30, 2026 the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesOther_c20251001__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHKpxZ92uEwj" title="Common shares issued for interest, shares">67,557,264 Common Shares in satisfaction of $37,897 of accrued interest on convertible indebtedness. During the nine months ended June 30, 2026 the Company issued <span id="xdx_905_ecustom--StockIssuedDuringPeriodSharesExpense_c20251001__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVIU4QxNAsZi" title="Common shares issued for expense, shares">116,465,570 Common Shares in satisfaction of $30,500 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. During the nine months ended June 30, 2026 the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHCGeiVecQe8" title="Common Shares for cash consideration, shares">30,291,111 Common Shares for cash consideration of $241,800 During the nine months ended June 30, 2026 the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z7lHquyHv4s" title="Common shares for cash consideration, shares">40,000,000 Common Shares as Restricted Stock Awards. On February 9, 2026 the Company distributed <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20260209__20260209__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zKmnSrsOg7qj" 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

1129988004

0.0001

800000000

600000

739000000

154760498

60000000

29338

20000

15007

600000

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.

739000000

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

0.01

60000000

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.

20000

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

640234604

100179

58592204

8268

79722604 10000

836299355

306492

67557264

37897

116465570 30500

30291111

241800

40000000

144636727

10. 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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; 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; text-align: justify; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">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 $5,000 per month to be paid by the Company to BST the Company shall also reimburse BST for any and all shared expenses as such term is defined within the original lease agreement by and between BST and CIF LaMesa LLP beginning January 1, 2024. On December 1, 2025, the sublease was terminated. The Company currently operates under a virtual workforce model, with its sole employee working remotely. As a result, the Company does not currently maintain or incur costs for dedicated physical office space. BST Partners is controlled by David Koos who serves as the sole officer and director of Regen Biopharma, Inc. On March 17, 2026 rights to any rent accrued yet unpaid due by the Company to BST Partners was acquired by Trillium Partners, LP, <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Notes Payable to Related Parties</td></tr> </table> SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Particular</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251001__20260630_zz38lkAySHu4" style="border-bottom: Black 1pt solid; text-align: center">Amount in ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zToizPaGCi6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as on September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">191,339</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromNotesPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHzWSUN0zLAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Proceeds from notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RepaymentsOfNotesPayable_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXEBfdvKsLi4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Repayments of notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(58836</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--TransferThroughSettlementAndMutualReleaseAgreement_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSnQ2iHGB4P5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer through settlement and mutual release agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(132,503</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAexzV2SMgGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as on June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</td><td style="text-align: left"> </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; text-align: justify; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_90A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_z6MUKwIWihAa" 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_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zGLUCz9PY2Be" title="Interest rate">15% per annum. On March 17, 2026 all rights to $<span id="xdx_905_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250317__20260317__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zQFZHFMXmOoa" title="Related party amount">73,303 of indebtedness and accrued interest thereon due to David Koos by the Company was acquired by Trillium Partners, LP. $<span id="xdx_907_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zO9PBSFU4j73" title="Related party amount">3,000 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_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zf8EoF2BnAW7" title="Interest rate">15% per annum. Notes Payable to BST Partners During the quarter ended March 31, 2026 the Company incurred net borrowings of $<span id="xdx_90D_eus-gaap--ProceedsFromNotesPayable_c20260101__20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zMKGqChC4Wda" title="Notes payable to related parties">8,926 from BST Partners which bears simple interest at a rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zgNXwajY9JT3" title="Interest rate">10% per annum. During the quarter ended June 30, 2026 the Company incurred net borrowings of $<span id="xdx_90D_eus-gaap--ProceedsFromNotesPayable_c20260401__20260630__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zWSpikRQPlj5" title="Notes payable to related parties">21,037 from BST Partners which bears simple interest at a rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260630__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember__us-gaap--DebtInstrumentAxis__custom--BSTPartnersMember_zVoTXSB77Nic" 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_901_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_z9MgbZUqqZIc" 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnMayThreeTwoThousandTwentyFiveMember_z6eVHx6UoLd5" 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_90A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_z1rCzc9GZtna" title="Related party amount">25,000 lent to the Company by Zander Therapeutics, Inc. is due and payable on June 5. 2025 and bears simple interest at a rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnJuneFiveTwoThousandTwentyFiveMember_zZ59PlHVEvG1" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_902_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_z5Gcp7iXJsB" 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_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFourTwoThousandTwentyFiveMember_zGVMjb4V8ga6" 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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_901_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zCdNBZu8Pk9d" title="Related party amount">4,700 lent to the Company by Zander Therapeutics, Inc. is due and payable on October 15, 2025 and bears simple interest at a rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberFifteenTwoThousandTwentyFiveMember_zz0qymelxJW6" title="Interest rate">10% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_90A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_z93xD7N7lKNh" 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_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZanderTherapeuticsIncMember__us-gaap--AwardDateAxis__custom--DueAndPayableOnOctoberTwentyThreeTwoThousandTwentyFiveMember_zfwObQFyTH3d" 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

5000 SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Particular</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251001__20260630_zz38lkAySHu4" style="border-bottom: Black 1pt solid; text-align: center">Amount in ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zToizPaGCi6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as on September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">191,339</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromNotesPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHzWSUN0zLAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Proceeds from notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RepaymentsOfNotesPayable_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXEBfdvKsLi4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Repayments of notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(58836</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--TransferThroughSettlementAndMutualReleaseAgreement_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSnQ2iHGB4P5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer through settlement and mutual release agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(132,503</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAexzV2SMgGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as on June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,963</td><td style="text-align: left"> </td></tr> </table>

191339

32963

58836

132503

32963

73303

0.15

73303

3000

0.15

8926

0.10

21037

0.10

15000

0.10

25000

0.10

10000

0.10

4700

0.10

4500

0.10

59200

11. INCOME TAXES SCHEDULE OF DEFERRED TAX ASSETS As of June 30, 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 style="text-align: left"> </td><td id="xdx_49C_20260630_zMqHDmdQ67Fb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zj1wXSEcqLbk" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Net operating tax carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,684,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz2mW_z7ubNLDR7G22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_zYy9DITCaDzj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,684,120</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z7cZmRbNWffc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,684,120</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_zyHYVcPkexCg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net deferred tax assets</td><td> </td> <td style="text-align: left">$</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; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250930_zmHKhLYJW0H6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGz3HO_zELqIT1folK5" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Net operating tax carryforwards</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_ziieBjRpBDNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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_z4IeZd1tfVwl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">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_zGHnlxHgvE38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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_40E_eus-gaap--DeferredTaxAssetsNet_iTI_z312MZJIMHjj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">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 June 30, 2026 the Company has a Deferred Tax Asset of $4,684,120 completely attributable to net operating loss carry forwards of approximately $22,305,331. 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.

SCHEDULE OF DEFERRED TAX ASSETS As of June 30, 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 style="text-align: left"> </td><td id="xdx_49C_20260630_zMqHDmdQ67Fb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zj1wXSEcqLbk" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Net operating tax carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,684,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz2mW_z7ubNLDR7G22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_zYy9DITCaDzj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,684,120</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z7cZmRbNWffc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,684,120</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_zyHYVcPkexCg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net deferred tax assets</td><td> </td> <td style="text-align: left">$</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; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250930_zmHKhLYJW0H6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGz3HO_zELqIT1folK5" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Net operating tax carryforwards</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_ziieBjRpBDNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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_z4IeZd1tfVwl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">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_zGHnlxHgvE38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">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_40E_eus-gaap--DeferredTaxAssetsNet_iTI_z312MZJIMHjj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">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>

4684120

4555240

-0

4555240

4684120

22305331

4555240

21709233

12. 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. On May 14, 2026 the Company and the Plaintiff entered into a Settlement and Mutual Release Agreement (“Agreement”). Pursuant to the terms and conditions of the Agreement following the entry of an Order by the Court after a fairness hearing pursuant to Section 3(a) (10) of the Securities Act of 1933 (the “Securities Act”), and Section 25142 of the California Corporations Code (the “Corporations Code”) and the delivery by the Plaintiff and the Company of the Stipulation of Dismissal in settlement of the Claims, the Company shall issue and deliver to the Plaintiff shares of its Common Stock or Series A Preferred Stock (the “Settlement Shares”) in one or more tranches as necessary, and subject to adjustment and ownership limitations as set forth in the Agreement, sufficient to generate proceeds such that the aggregate Remittance Amount equals the Claim Amount. The Remittance Amount shall mean sixty five percent (65%) of Net Proceeds of the sale of Settlement Shares. On July 10, 2026, after a Fairness Hearing, the Superior Court of California issued an order approving issuance of the Settlement Shares pursuant to Section 3(a) (10) of the Act and Section 25142 of the Corporations Code.

398740

13. SUBSEQUENT EVENTS 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. On May 14, 2026 the Company and the Plaintiff entered into a Settlement and Mutual Release Agreement (“Agreement”). Pursuant to the terms and conditions of the Agreement following the entry of an Order by the Court after a fairness hearing pursuant to Section 3(a) (10) of the Securities Act of 1933 (the “Securities Act”), and Section 25142 of the California Corporations Code (the “Corporations Code”) and the delivery by the Plaintiff and the Company of the Stipulation of Dismissal in settlement of the Claims, the Company shall issue and deliver to the Plaintiff shares of its Common Stock or Series A Preferred Stock (the “Settlement Shares”) in one or more tranches as necessary, and subject to adjustment and ownership limitations as set forth in the Agreement, sufficient to generate proceeds such that the aggregate Remittance Amount equals the Claim Amount. The Remittance Amount shall mean sixty five percent (65%) of Net Proceeds of the sale of Settlement Shares. On July 10, 2026, after a Fairness Hearing, the Superior Court of California issued an order approving issuance of the Settlement Shares pursuant to Section 3(a) (10) of the Act and Section 25142 of the Corporations Code. On July 13, 2026 Regen Biopharma Inc. (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 N Preferred Stock” (hereinafter referred to as “Series N Preferred Stock”). The Board of Directors of the Company have authorized <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20260713__us-gaap--StatementClassOfStockAxis__custom--SeriesNPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuIAyWYmbSRa" title="Preferred stock, shares authorized">1,000 shares of the Series N Preferred Stock, par value $<span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260713__us-gaap--StatementClassOfStockAxis__custom--SeriesNPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuRex5Ngrgne" title="Preferred stock, par value">0.0001. <span id="xdx_905_eus-gaap--PreferredStockVotingRights_c20260713__20260713__us-gaap--StatementClassOfStockAxis__custom--SeriesNPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVg7LvQyDQLh" title="Preferred stock voting rights">With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series N Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series N Preferred Stock owned by such holder times seventy five million (75,000,000). Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series N Preferred Stock shall vote as a single class on all matters submitted to the stockholders. On July 6, 2026, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260706__20260706__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zXUWDKHYhBe1" title="Common shares issued for debt, shares">55,394,667 Common Shares in satisfaction of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueOther_c20260706__20260706__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCiE5PNkHADe" title="Common shares issued for debt">2,200 of principal convertible indebtedness, $<span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260706__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_ztQj9fhpScWd" title="Accured interest">124 of accrued interest on principal convertible indebtedness and $1,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. On July 7, 2026, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260707__20260707__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZSb0z3bcG91" title="Common shares issued for debt, shares">57,161,333 Common Shares in satisfaction of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueOther_c20260707__20260707__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zgewk1Ep2k34" title="Common shares issued for debt">2,300 of principal convertible indebtedness, $<span id="xdx_90E_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260707__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2Xry8QcX74l" title="Accured interest">130 of accrued interest on principal convertible indebtedness and $1,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. On July 9, 2026, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260709__20260709__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJ48sJGlQtWc" title="Common shares issued for debt, shares">60,696,333 Common Shares in satisfaction of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueOther_c20260709__20260709__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGw8DhwDzGzk" title="Common shares issued for debt">2,500 of principal convertible indebtedness, $<span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260709__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3aknMJmKC68" title="Accured interest">142 of accrued interest on principal convertible indebtedness and $1,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. On July 13, 2026, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260713__20260713__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRqWy1M3BWOb" title="Common shares issued for debt, shares">64,248,333 Common Shares in satisfaction of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueOther_c20260713__20260713__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zI06DJXH9F0b" title="Common shares issued for debt">2,700 of principal convertible indebtedness, $<span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260713__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyMqu3ySIIC3" title="Accured interest">155 of accrued interest on principal convertible indebtedness and $1,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. On July 15, 2026, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260715__20260715__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkQAlLXHxTQc" title="Common shares issued for debt, shares">67,788,833 Common Shares in satisfaction of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueOther_c20260715__20260715__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zeWpxJa4vldj" title="Common shares issued for debt">2,900 of principal convertible indebtedness, $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260715__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_ziUQo54HOTO" title="Accured interest">167 of accrued interest on principal convertible indebtedness and $1,000 of fees incurred pursuant to terms and conditions of convertible notes issued by the Company. On July 31, 2026, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260731__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfP1LW0Wo4hh" title="Common shares issued for debt, shares">130,000,000 Common Shares in satisfaction of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueOther_c20260731__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z35HM3iu51F5" title="Common shares issued for debt">4,100 of principal convertible indebtedness and $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zC7nyIL7s9O3" title="Accured interest">3,694 of accrued interest on principal convertible indebtedness. On August 11, 2026, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260811__20260811__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsBQU2voANFe" title="Common shares issued for debt, shares">110,000,000 Common Shares in satisfaction of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueOther_c20260811__20260811__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfri6hUArgTi" title="Common shares issued for debt">5,580 of principal convertible indebtedness and $<span id="xdx_903_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260811__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zllf2J9wAgSf" title="Accured interest">1,020 of accrued interest on principal convertible indebtedness. Between July 13, 2026, and July 16, 2026, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260713__20260716__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesNPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidKoosMember_zG6ePIQUOC0f" title="Common shares issued for debt, shares">800 Series N Preferred Shares to David Koos, the Company’s CEO, as a Bonus. On July 28, 2026 the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260728__20260728__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zi8E6wF9sXha" title="Common shares issued for debt, shares">15,321,000 Series A Preferred shares to Trillium Partners LP, the Plaintiff in that previously mentioned legal action filed April 13, 2026, in accordance with the terms and conditions of that Settlement and Mutual Release Agreement entered into by and between Trillium Partners LP and the Company.

398740

1000

0.0001

With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series N Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series N Preferred Stock owned by such holder times seventy five million (75,000,000). Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series N Preferred Stock shall vote as a single class on all matters submitted to the stockholders

55394667

2200

124

1000

57161333

2300

130

1000

60696333

2500

142

1000

64248333

2700

155

1000

67788833

2900

167

1000

130000000

4100

3694

110000000

5580

1020

800

15321000