Regen BioPharma (RGBP) 10-Q/A 28 Apr 17 2017 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Dec. 31, 2016shares
Document And Entity Information
Entity Registrant Name	Regen BioPharma Inc
Entity Central Index Key	1,589,150
Document Type	10-Q/A
Document Period End Date	Dec. 31, 2016
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE: THIS AMENDMENT NO.2 TO REGEN BIOPHARMA, INC’S (THE “COMPANY”) FORM 10-Q FOR THE PERIOD ENDED DECEMBER 31, 2016 (“(“ORIGINAL FILING”) IS BEING FILED SOLELY TO AMEND THE FOLLOWING PORTIONS OF AMENDMENT NO.1 OF THE ORIGINAL FILING (“AMENDMENT NO.1”). PART 1, ITEM 4 THE COMPANY HAS NOT MODIFIED OR UPDATED DISCLOSURES PRESENTED IN AMENDMENT NO.1 OR THE ORIGINAL FILING, EXCEPT AS INDICATED ABOVE. ACCORDINGLY, THIS AMENDMENT DOES NOT REFLECT EVENTS OCCURRING AFTER THE DATE OF THE ORIGINAL FILING AND DOES NOT MODIFY OR UPDATE THOSE DISCLOSURES AFFECTED BY SUBSEQUENT EVENTS, EXCEPT AS SPECIFICALLY REFERENCED HEREIN. INFORMATION NOT AFFECTED BY THE ABOVE AMENDMENTS IS UNCHANGED AND REFLECTS THE DISCLOSURES MADE AT THE TIME OF THE ORIGINAL FILING.
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	145,412,605
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017

Balance Sheet (Unaudited)

Balance Sheet (Unaudited) - Restated - USD ($)	Dec. 31, 2016	Sep. 30, 2016
CURRENT ASSETS
Cash	$ 220,718	$ 24,822
Accounts Receivable	83,000	83,000
Note Receivable	12,051	12,051
Prepaid Expenses	61,011	69,905
Accrued Interest Receivable	2,878	2,578
Due from Former Employees	15,000	15,000
Total Current Assets	394,658	207,356
OTHER ASSETS
Available for Sale Securities	312,000	112,000
Total Other Assets	312,000	112,000
TOTAL ASSETS	706,658	319,356
Current Liabilities:
Bank Overdraft	0	0
Accounts payable	163,927	240,759
Notes Payable	68,638	143,447
Accrued payroll taxes	3,677	33,040
Accrued Interest	54,841	43,918
Accrued Rent	20,000	15,000
Accrued Payroll	349,496	263,996
Due to Shareholder	25,000	50,000
Convertible Notes Payable	47,425	9,041
Total Current Liabilities	733,004	799,201
Long Term Liabilities:
Convertible Notes Payable	129,776	107,057
Total Long Term Liabilities	129,776	107,057
Total Liabilities	862,779	906,258
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 145412605 issued and outstanding as of December 31, 2016 and 139,712,605 shares issuedand outstanding September 30, 2016	14,540	13,970
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and December 31, 2016 respectively
Additional Paid in capital	6,443,152	5,639,753
Contributed Capital	728,658	728,658
Retained Earnings (Deficit) accumulated during the development stage	(7,447,271)	(6,902,812)
Accumulated other comprehensive income	120,000	(80,000)
Total Stockholders' Equity (Deficit)	(156,121)	(586,902)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	706,658	319,356
Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and December 31, 2016 respectively	14,797	13,527
Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and December 31, 2016 respectively	$ 3	$ 3

Balance Sheet (Unaudited) (Pare

Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2016	Sep. 30, 2016
Restated
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued		139,712,605
Common stock, shares outstanding	145,412,605	139,712,605
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	800,000,000	800,000,000
Restated | Series A
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares issued	139,712,605	147,966,697
Preferred stock, shares outstanding	139,712,605	147,966,697
Restated | Series AA
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	600,000	600,000
Preferred stock, shares issued	30,000	30,000
Preferred stock, shares outstanding	30,000	30,000

Statement of Operations (Unaudi

Statement of Operations (Unaudited) - Restated - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
REVENUES	$ 0	$ 0
COST AND EXPENSES
Research and Development	42,694	105,323
General and Administrative	242,758	488,596
Consulting and Professional Fees	233,128	80,533
Rent	15,000	15,000
Total Costs and Expenses	533,580	689,452
OPERATING LOSS	(533,580)	(689,452)
OTHER INCOME & (EXPENSES)
Interest Income	300	300
Other Income	31,846
Refunds of amounts previously paid
Interest Expense	(11,923)	(5,001)
Interest Expense attributable to Amortization of Discount	(61,102)
Preferred shares issued pursuant to contractual obligations
TOTAL OTHER INCOME (EXPENSE)	(40,879)	(4,701)
NET INCOME (LOSS)	$ (574,459)	$ (694,153)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.004)	$ (0.0059)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	143,596,121	118,216,582

Statement of Comprehensive Inco

Statement of Comprehensive Income (Unaudited) - Restated - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net Income (Loss)	$ (574,459)	$ (694,153)
Add:
Unrealized Gains on Securities	200,000
Less:
Unrealized Losses on Securities		(38,400)
Total Other Comprehensive Income (Loss)	200,000	(38,400)
Comprehensive Income	$ (374,459)	$ (732,553)

Statement of Cash Flows (Unaudi

Statement of Cash Flows (Unaudited) - Restated - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (574,459)	$ (694,153)
Adjustments to reconcile net Income to net cash
Preferred Stock issued to Consultants		40
Increase (Decrease) in Interest expense attributable to amortization of Discount	61,102
Increase in Additional Paid in Capital	5,240	247,723
Increase (Decrease) in Accounts Payable	(76,832)	1,792
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Notes Receivable
(Increase) Decrease in Interest Receivable	(300)	(300)
Increase (Decrease) in Bank Overdraft
Increase (Decrease) in Accrued Expenses	72,060	25,495
(Increase) Decrease in Prepaid Expenses	8,894	9,000
(Increase) Decrease in Due from Former Employee		(15,000)
Net Cash Provided by (Used in) Operating Activities	(504,295)	(425,403)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	267,500	321,667
Preferred Stock issued for Cash	292,500	238,334
Increase in Contributed Capital	0
Increase (Decrease) in Notes Payable	(74,809)	(54,701)
Increase in Convertible Notes Payable	240,000
Increase (Decrease) in Due to Shareholder	(25,000)	50,000
Net Cash Provided by (Used in) Financing Activities	700,191	555,300
Net Increase (Decrease) in Cash	195,896	129,897
Cash at Beginning of Period	24,822	38,620
Cash at End of Period	220,718	168,517
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt	0
Preferred Shares Issued for Debt	0
Cash Paid for Interest	$ 1,000

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company was organized April 24, 2012 under the laws of the State of Nevada. The Company is a controlled subsidiary of Bio-Matrix Scientific Group, Inc, (“BMSN”) a Delaware corporation. The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end. B. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. C. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. D. PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized. E. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. F. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31, 2016 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. G. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. H. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended December 31, 2016 . I. REVENUE RECOGNITION Sales of products and related costs of products sold are recognized when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing and shipment of products. 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. NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company was organized April 24, 2012 under the laws of the State of Nevada. The Company is a controlled subsidiary of Bio-Matrix Scientific Group, Inc, (“BMSN”) a Delaware corporation. The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end. B. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. C. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. D. PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized. E. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. F. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31, 2016 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. G. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. H. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended December 31, 2016 . I. REVENUE RECOGNITION Sales of products and related costs of products sold are recognized when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing and shipment of products. 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Dec. 31, 2016
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard. The following accounting standards updates were recently issued and have not yet been adopted by us. These standards are currently under review to determine their impact on our consolidated financial position, results of operations, or cash flows. In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In August2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure. On January 31, 2013, the FASB issued Accounting Standards Update [ASU] 2013-01, entitled Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. The guidance in ASU 2013-01 amends the requirements in the FASB Accounting Standards Codification [FASB ASC] Topic 210, entitled Balance Sheet. The ASU 2013-01 amendments to FASB ASC 210 clarify that ordinary trade receivables and receivables in general are not within the scope of ASU 2011-11, entitled Disclosure about Offsetting Assets and Liabilities, where that ASU amended the guidance in FASB ASC 210. As those disclosures now are modified with the ASU 2013-01 amendments, the FASB ASC 210 balance sheet offsetting disclosures now clearly are applicable only where reporting entities are involved with bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities borrowing and lending transactions that either are offset using the FASB ASC 210 or 815 requirements, or that are subject to enforceable master netting arrangements or similar agreements. ASU 2013-01 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on our financial statements. On February 28, 2013, the FASB issued Accounting Standards Update [ASU] 2013-04, entitled Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The ASU 2013-04 amendments add to the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 405, entitled Liabilities and require reporting entities to measure obligations resulting from certain joint and several liability arrangements where the total amount of the obligation is fixed as of the reporting date, as the sum of the following: The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors. Any additional amounts the reporting entity expects to pay on behalf of its co-obligors. While early adoption of the amended guidance is permitted, for public companies, the guidance is required to be implemented in fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments need to be implemented retrospectively to all prior periods presented for obligations resulting from joint and several liability arrangements that exist at the beginning of the year of adoption. The adoption of ASU 2013-04 is not expected to have a material effect on the Company’s operating results or financial position. On April 22, 2013, the FASB issued Accounting Standards Update [ASU] 2013-07, entitled Liquidation Basis of Accounting. With ASU 2013-07, the FASB amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 205, entitled Presentation of Financial Statements. The amendments serve to clarify when and how reporting entities should apply the liquidation basis of accounting. The guidance is applicable to all reporting entities, whether they are public or private companies or not-for-profit entities. The guidance also provides principles for the recognition of assets and liabilities and disclosures, as well as related financial statement presentation requirements. The requirements in ASU 2013-07 are effective for annual reporting periods beginning after December 15, 2013, and interim reporting periods within those annual periods. Reporting entities are required to apply the requirements in ASU 2013-07 prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of ASU 2013-07 is not expected to have a material effect on the Company’s operating results or financial position. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements.

Going Concern

Going Concern	3 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 3. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company generated net losses of $ 22,748,898 during the period from April 24, 2012 (inception) through December 31, 2016. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management plans to raise additional funds by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. During the year ended September 30, 2016 the Company raised $1,254,751 through the issuance of equity securities for cash and $300,000 through the issuance of convertible debentures. During the quarter ended December 31, 2016 the Company raised $585,000 through the issuance of equity securities for cash and $240,000 through the issuance of convertible debentures.

Notes Payable

Notes Payable	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes Payable	NOTE 4. NOTES PAYABLE December 31, 2016 David Koos ( Note 8) 50 Bostonia Partners 68,588 Notes payable $ 68,638 $50 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. $5,288 lent to the Company by Bostonia Partners is due and payable March 8, 2017 and bears simple interest at a rate of 10% per annum. $63,300 lent to the Company by Bostonia Partners is due and payable May 10 2017 and bears simple interest at a rate of 10% per annum.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Convertible Notes Payable	NOTE 5. CONVERTIBLE NOTES PAYABLE 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 8% per annum . The maturity of the Note is three years from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1”) a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2”) a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3”) a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. The Company shall have the right, exercisable on not less than five (5) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. Upon closing of a Transaction Event the Lender shall receive 0 .10% ( one tenth of one percent)of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property The issuance of the Note amounted in a beneficial conversion feature of $42,600 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible notes outstanding is $ 34,625. As of September 30, 2016 $100,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is $25,000. 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 8% per annum . The maturity of the Note is three years from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1”) a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2”) a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3”) a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. The Company shall have the right, exercisable on not less than five (5) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. Upon closing of a Transaction Event the Lender shall receive 0 .10% ( one tenth of one percent)of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property The issuance of the Note amounted in a beneficial conversion feature of $9,900 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 8,317. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is $12,500. On August 26, 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 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 45,205. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock On September 8, 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 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 47,123. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock On September 20, 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 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 48,630. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock

Notes Receivable

Notes Receivable	3 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Notes Receivable	NOTE 6. NOTES RECEIVABLE December 31, 2016 Entest Biomedical, Inc. (Note 8) $ 12,051 Notes Receivable $ 12,051 $12,051 lent by the Company to Entest Biomedical, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum.

Income Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. INCOME TAXES As of December 31, 2016 Deferred tax assets: Net operating tax carry forwards $ 7, 734,625 Other -0- Gross deferred tax assets 7,734,625 Valuation allowance (7,734,625) Net deferred tax assets $ -0- As of December 31, 2016 the Company has a Deferred Tax Asset of $7,734,625completely attributable to net operating loss carry forwards of approximately $22,748,898 (which expire 20 years from the date the loss was incurred). Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry forwards are expected to be available to reduce taxable income. The achievement of required future taxable income is uncertain. As a result, the Company has recorded a valuation allowance reducing all deferred tax assets to 0. Income tax is calculated at the 34% Federal Corporate Rate.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8. RELATED PARTY TRANSACTIONS As of December 31, 2016 the Company has received capital contributions from Bio Matrix Scientific Group, Inc (“BMSN”) , a corporation under common control with the Company and which possesses the majority of the voting power of the shares outstanding of the company, totaling $728,658 and has issued 50,010,000 common shares to BMSN for aggregate consideration of $20,090. The Company utilizes approximately 2,300 square feet of office space at 4700 Spring Street, Suite 304, La Mesa California, 91941 subleased to the Company by Entest BioMedical, Inc. on a month to month basis beginning October 1, 2014. The Chief Executive Officer of Entest Biomedical Inc. is David R. Koos who also serves as the Chief Executive Officer of the Company’s parent and the Company. The sublease is on a month to month basis and rent payable to Entest Biomedical, Inc. by Regen Biopharma Inc is equal to $5,000 per month. As of December 31, 2016 Entest Biomedical Inc. is indebted to the Company in the amount of $12,051. $12,051 lent by the Company to Entest Biomedical, Inc. is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum. As of December 31, 2016 the Company is indebted to David R. Koos in the amount of $50. $50 lent to the Company by Koos is due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum. On 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 a wholly owned subsidiary of Entest Biomedical, Inc. 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 15 th The abovementioned payments may be made, at Zander’s discretion, in cash or newly issued common stock of Zander or in common stock of Entest BioMedical Inc. valued as of the lowest closing price on the principal exchange upon which said common stock trades publicly within the 14 trading days prior to issuance. 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: 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. 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. 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. The Agreement may be terminated by either party in the event of a material breach by the other party. On September 28, 2015 Zander caused to be issued to the Company 8,000,000 of the common shares of Entest Biomedical, Inc in satisfaction of one hundred thousand US dollars ($100,000) to be paid to the Company by Zander as a license initiation fee. Regen Biopharma, Inc. recognized revenue of $192,000 equivalent to the fair value of 8,000,000 of the common shares of Entest Biomedical, Inc as of the date of issuance. During the quarter ended September 30, 2016 Zander paid $17,000 to the Company as a partial payment of the July 15 th, David R. Koos serves as sole officer and director of both Zander and Entest Biomedical, Inc. and also serves as Chairman and Chief Executive Officer of The Company.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9. COMMITMENTS AND CONTINGENCIES The Company utilizes approximately 2,300 square feet of office space at 4700 Spring Street, Suite 304, La Mesa California, 91941 subleased to the Company by Entest BioMedical, Inc. on a month to month basis beginning October 1, 2014. The Chief Executive Officer of Entest Biomedical Inc. is David R. Koos who also serves as the Chief Executive Officer of the Company’s parent and the Company. The sublease is on a month to month basis and rent payable to Entest Biomedical, Inc. by Regen Biopharma Inc is equal to $5,000 per month.

Stockholders Equity

Stockholders Equity	3 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders Equity	NOTE 10. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of December 31, 2016: Common stock, $ 0.0001 par value; 500,000,000 shares authorized: 145,412,605 shares issued and outstanding. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Common Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Common Stock owned by such holder times one (1). On any voluntary or involuntary liquidation, dissolution or winding up of the Corporation, the holders of the Common Stock shall receive, out of assets legally available for distribution to the Company’s stockholders, a ratable share in the assets of the Corporation. Preferred Stock, $0.0001 par value, 800,000,000 shares authorized of which 600,000 is designated as Series AA Preferred Stock: 30,000 shares issued and outstanding as of December 31, 2016 and 300,000,000 is designated Series A Preferred Stock of which 147,966,697 shares are outstanding as of December 31, 2016. The abovementioned shares authorized pursuant to the Company’s certificate of incorporation may be issued from time to time without prior approval of the shareholders. The Board of Directors of the Company shall have the full authority permitted by law to establish one or more series and the number of shares constituting each such series and to fix by resolution full or limited, multiple or fractional, or no voting rights, and such designations, preferences, qualifications, restrictions, options, conversion rights and other special or relative rights of any series of the Stock that may be desired. Series AA Preferred Stock On September 15, 2014 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series AA Preferred Stock” (hereinafter referred to as “Series AA Preferred Stock”). The Board of Directors of the Company have authorized 600,000 shares of the Series AA Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times ten thousand (10,000). Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series AA Preferred Stock shall vote as a single class on all matters submitted to the stockholders. Series A Preferred Stock On January 15, 2015 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series A Preferred Stock” (hereinafter referred to as “Series A Preferred Stock”). The Board of Directors of the Company have authorized 300,000,000 shares of the Series A Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series A Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series A Preferred Stock owned by such holder times one . Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series A Preferred Stock shall vote as a single class on all matters submitted to the stockholders. Holders of the Series A Preferred Stock will be entitled to receive, when, as and if declared by the board of directors of the Company (the “Board”) out of funds legally available therefore, non-cumulative cash dividends of $0.01 per quarter. In the event any dividends are declared or paid or any other distribution is made on or with respect to the Common Stock , the holders of Series A Preferred Stock as of the record date established by the Board for such dividend or distribution on the Common Stock shall be entitled to receive, as additional dividends (the “Additional Dividends”) an amount (whether in the form of cash, securities or other property) equal to the amount (and in the form) of the dividends or distribution that such holder would have received had each share of the Series A Preferred Stock been one share of the Common Stock, such Additional Dividends to be payable on the same payment date as the payment date for the Common Stock. Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series A Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.01 per share of Series A Preferred (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series A Preferred held by them. If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series A Preferred, then the entire net assets of the Company shall be distributed among the holders of the Series A Preferred, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board.

Investment Securities

Investment Securities	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Investment Securities	11. INVESTMENT SECURITIES On September 28, 2015 Zander Theraputics, Inc. caused to be issued to Regen Biopharma, Inc. 8,000,000 of the common shares of Entest Biomedical, Inc in satisfaction of one hundred thousand US dollars ($100,000) to be paid to Regen Biopharma, Inc. by Zander Theraputics, Inc as a license initiation fee. The common shares of Entest Biomedical, Inc described above constitute the Company’s sole investment securities as of December 31, 2016. As of December 31, 2016: 8,000,000 Common Shares of Entest Biomedical, Inc. Basis Fair Value Total Unrealized Gains in Other Comprehensive Income Net Unrealized Gain or (Loss) realized during the quarter ended December 31, 2016 $ 192,000 $ $312,000 120,000 200,000

Stock Transactions

Stock Transactions	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Stock Transactions	NOTE 12. STOCK TRANSACTIONS Common Stock On November 8, 2016 the Company sold 5,000,000 of its Common Shares for consideration of $112,500. On November 9, 2016 the Company sold 500,000 of its Common Shares for consideration of $12,500. On December 19, 2016 the Company sold 7,700,000 of its Common Shares for consideration of $142,500 Series A Preferred Stock On November 8, 2016 the Company sold 5,000,000 of its Series A Preferred Shares for consideration of $112,500. n November 9, 2016 the Company sold 500,000 of its Series A Preferred Shares for consideration of $12,5000 On December 19, 2016 the Company sold 9,700,000 of its Series A Preferred Shares for consideration of $ 167,500 Cancellation of Officer Shares On December 27, 2016 Todd Caven, the Company’s Chief Financial Officers, agreed to the cancellation of 7,500,000 of his personally owned Common Shares of the Company. No consideration was paid to Mr. Caven for this cancellation. On December 30, 2016 Todd Caven, the Company’s Chief Financial Officers, agreed to the cancellation of 2,500,000 of his personally owned Series A Preferred Shares of the Company. No consideration was paid to Mr. Caven for this cancellation.

Changes Affecting Comparibility

Changes Affecting Comparibility	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Changes Affecting Comparibility	NOTE 13. CHANGES AFFECTING COMPARIBILITY Within the Company’s Statement of Cash Flows for the Quarters Ended December 31, 2015 and 2016 the line item entitled “Increase (Decrease) in Additional paid in Capital” which represents Restricted Stock Award compensation expense recognized for the periods on Restricted Stock Awards issued to employees is presented as an adjustment to reconcile net loss to net cash used in operating activities. The Company’s previously released Statement of Cash Flows for the Quarter Ended December 31, 2015 presented the same line item as a financing activity. Management has determined that such presentation does not best reflect the nature of the expense incurred and has adjusted the prior period accordingly.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	3 Months Ended
	Dec. 31, 2016
Restated
Restatement of Previously Issued Financial Statements	NOTE 14. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS Subsequent to the original issuance of Regen’s financial statements for the quarterly period ended December 31, 2016 the Company determined that the recognition of $ 1,950,120 of expenses recognized during the period resulting from the issuance for less than fair value of equity securities should not have been recognized. The following tables reflect the corrections: REGEN BIOPHARMA , INC. BALANCE SHEET As of As of December 31, 2016 Adjustments December 31, 2016 (unaudited) (unaudited) Restated ASSETS CURRENT ASSETS Cash 220,718 220,718 Accounts Receivable 83,000 83,000 Note Receivable 12,051 12,051 Prepaid Expenses 61,011 61,011 Accrued Interest Receivable 2,878 2,878 Due from Former Employees 15,000 15,000 Total Current Assets 394,658 394,658 OTHER ASSETS Available for Sale Securities 312,000 312,000 Total Other Assets 312,000 312,000 TOTAL ASSETS 706,658 706,658 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Bank Overdraft 0 0 Accounts payable 163,927 163,927 Notes Payable 68,638 68,638 Accrued payroll taxes 3,677 3,677 Accrued Interest 54,841 54,841 Accrued Rent 20,000 20,000 Accrued Payroll 349,496 349,496 Due to Shareholder 25,000 25,000 Convertible Notes Payable 47,425 47,425 Total Current Liabilities 733,004 733,004 Long Term Liabilities: Convertible Notes Payable 129,776 129,776 Total Long Term Liabilities 129,776 129,776 Total Liabilities 862,779 862,779 STOCKHOLDERS' EQUITY (DEFICIT) Common Stock ($.0001 par value) 500,000,000 shares authorized; 145,412,605 issued and outstanding as of December 31, 2016 and 139,712,605 shares issued and outstanding September 30, 2016 14,540 14,540 Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and December 31, 2016 respectively Series A Preferred 300,000,000 authorized, 147,966,697 and 135,266,697 outstanding as of December 31, 2016 and September 30, 2016 respectively 14,797 14,797 Series AA Preferred $0.0001 par value 600,000 authorized and 30,000 outstanding as of December 31, 2016 and September 30, 2016 3 3 Additional Paid in capital 21,714,779 (15,271,627 ) 6,443,152 Contributed Capital 728,658 728,658 Retained Earnings (Deficit) accumulated during the development stage (22,748,898 ) 15,271,627 (7,477,271 ) Accumulated Other Comprehensive Income 120,000 120,000 Total Stockholders' Equity (Deficit) (156,121 ) (156,121 ) TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT) 706,658 706,658 REGEN BIOPHARMA , INC. STATEMENT OF OPERATIONS (unaudited) Quarter Ended Quarter Ended December 31, 2016 Adjustments December 31, 2016 (Restated) REVENUES 0 0 COST AND EXPENSES Research and Development 42,694 42,694 General and Administrative 242,758 242,758 Consulting and Professional Fees 233,128 233,128 Rent 15,000 15,000 Total Costs and Expenses 533,580 533,580 OPERATING LOSS (533,580 ) (533,580 ) OTHER INCOME & (EXPENSES) Interest Income 300 300 Other Income 31,846 31,846 Refunds of amounts previously paid Interest Expense (11,923 ) (11,923 ) Interest Expense attributable to Amortization of Discount (61,102 ) (61,102 ) Loss on issuance of common shares for less than fair value (1,950,120 ) 1,950,120 0 Preferred shares issued pursuant to contractual obligations TOTAL OTHER INCOME (EXPENSE) (1,990,999 ) (40,879 ) NET INCOME (LOSS) (2,524,579 ) (574,459 ) BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE (0.018 ) (0.004 ) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 143,596,121 143,596,121 REGEN BIOPHARMA , INC. STATEMENT OF CASH FLOWS (unaudited) Quarter Ended December 31, Quarter Ended December 31, 2016 Adjustments 2016 (Restated) CASH FLOWS FROM OPERATING ACTIVITIES Net Income (loss) (2,524,579 ) 1,950,120 (574,459 ) Adjustments to reconcile net Income to net cash Increase (Decrease) in Interest expense attributable to amortization of Discount 61,102 61,102 Increase in issuance of stock below fair value 1,950,120 (1,950,120 ) 0 Increase in Additional Paid in Capital 5,240 5,240 Changes in operating assets and liabilities: Increase (Decrease) in Accounts Payable (76,832 ) (76,832 ) (Increase) Decrease in Accounts Receivable (Increase) Decrease in Notes Receivable (Increase) Decrease in Interest Receivable (300 ) (300 ) Increase ( Decrease) in Bank Overdraft Increase (Decrease) in accrued Expenses 72,060 72,060 (Increase) Decrease in Prepaid Expenses 8,894 8,894 (Increase )Decrease in Due from Former Employee Net Cash Provided by (Used in) Operating Activities (504,295 ) (504,295 ) CASH FLOWS FROM FINANCING ACTIVITIES Common Stock issued for Cash 267,500 267,500 Preferred Stock issued for Cash 292,500 292,500 Increase in Contributed Capital 0 0 Increase ( Decrease) in Notes Payable (74,809 ) (74,809 ) Increase in Convertible Notes payable 240,000 240,000 Increase (Decrease )in Due to Shareholder (25,000 ) (25,000 ) Net Cash Provided by (Used in) Financing Activities 700,191 700,191 Net Increase (Decrease) in Cash 195,896 195,896 Cash at Beginning of Period 24,822 24,822 Cash at End of Period 220,718 220,718 Supplemental Disclosure of Noncash investing and financing activities: Common shares Issued for Debt 0 Preferred Shares Issued for Debt 0 Cash Paid for Interest 1,000 The Accompanying Notes are an Integral Part of These Financial Statements REGEN BIOPHARMA, INC. STATEMENT OF COMPREHENSIVE INCOME (unaudited) Quarter Ended December 31 2016 adjustments 2016 (Restated) Net Income (Loss) $ (2,524,579 ) $ 1,950,120 $ (574,459 ) Add: Unrealized Gains on Securities 200,000 200,000 Less: Unrealized Losses on Securities Total Other Comprehensive Income (Loss) 200,000 200,000 Comprehensive Income $ (2,324,579 ) (374,459 )

Subsequent Events

Subsequent Events	3 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	NOTE 14. SUBSEQUENT EVENTS On January 5, 2017 the Company sold 1,000,000 of its Common Shares for consideration of $12,500 On January 5, 2017 the Company sold 1,000,000 of its Series A Preferred Shares for consideration of $ 12,500 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 300,000,000 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.

Organization and Summary of S22

Organization and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
BASIS OF ACCOUNTING	A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.
USE OF ESTIMATES	B. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH EQUIVALENTS	C. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
PROPERTY AND EQUIPMENT	D. PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.
FAIR VALUE OF FINANCIAL INSTRUMENTS	E. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
INCOME TAXES	F. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31, 2016 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
BASIC EARNINGS (LOSS) PER SHARE	G. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.
ADVERTISING	H. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended December 31, 2016 .
REVENUE RECOGNITION	I. REVENUE RECOGNITION Sales of products and related costs of products sold are recognized when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing and shipment of products. 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.

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes Payable	December 31, 2016 David Koos ( Note 8) 50 Bostonia Partners 68,588 Notes payable $ 68,638

Notes Receivable (Tables)

Notes Receivable (Tables)	3 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Notes Receivable	December 31, 2016 Entest Biomedical, Inc. (Note 8) $ 12,051 Notes Receivable $ 12,051

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred tax assets	Deferred tax assets: Net operating tax carry forwards $ 7,734,625 Other -0- Gross deferred tax assets 7,734,625 Valuation allowance (7,734,625) Net deferred tax assets $ -0-

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Comprehensive Income	11. INVESTMENT SECURITIES On September 28, 2015 Zander Theraputics, Inc. caused to be issued to Regen Biopharma, Inc. 8,000,000 of the common shares of Entest Biomedical, Inc in satisfaction of one hundred thousand US dollars ($100,000) to be paid to Regen Biopharma, Inc. by Zander Theraputics, Inc as a license initiation fee. The common shares of Entest Biomedical, Inc described above constitute the Company’s sole investment securities as of December 31, 2016. As of December 31, 2016: 8,000,000 Common Shares of Entest Biomedical, Inc. Basis Fair Value Total Unrealized Gains in Other Comprehensive Income Net Unrealized Gain or (Loss) realized during the quarter ended December 31, 2016 $ 192,000 $ $312,000 120,000 200,000

Restatement of Previously Iss27

Restatement of Previously Issued Financial Statements (Tables) - Restated	3 Months Ended
	Dec. 31, 2016
Restatement of Consolidated Balance Sheeet	REGEN BIOPHARMA , INC. BALANCE SHEET As of As of December 31, 2016 Adjustments December 31, 2016 (unaudited) (unaudited) Restated ASSETS CURRENT ASSETS Cash 220,718 220,718 Accounts Receivable 83,000 83,000 Note Receivable 12,051 12,051 Prepaid Expenses 61,011 61,011 Accrued Interest Receivable 2,878 2,878 Due from Former Employees 15,000 15,000 Total Current Assets 394,658 394,658 OTHER ASSETS Available for Sale Securities 312,000 312,000 Total Other Assets 312,000 312,000 TOTAL ASSETS 706,658 706,658 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Bank Overdraft 0 0 Accounts payable 163,927 163,927 Notes Payable 68,638 68,638 Accrued payroll taxes 3,677 3,677 Accrued Interest 54,841 54,841 Accrued Rent 20,000 20,000 Accrued Payroll 349,496 349,496 Due to Shareholder 25,000 25,000 Convertible Notes Payable 47,425 47,425 Total Current Liabilities 733,004 733,004 Long Term Liabilities: Convertible Notes Payable 129,776 129,776 Total Long Term Liabilities 129,776 129,776 Total Liabilities 862,779 862,779 STOCKHOLDERS' EQUITY (DEFICIT) Common Stock ($.0001 par value) 500,000,000 shares authorized; 145,412,605 issued and outstanding as of December 31, 2016 and 139,712,605 shares issued and outstanding September 30, 2016 14,540 14,540 Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and December 31, 2016 respectively Series A Preferred 300,000,000 authorized, 147,966,697 and 135,266,697 outstanding as of December 31, 2016 and September 30, 2016 respectively 14,797 14,797 Series AA Preferred $0.0001 par value 600,000 authorized and 30,000 outstanding as of December 31, 2016 and September 30, 2016 3 3 Additional Paid in capital 21,714,779 (15,271,627 ) 6,443,152 Contributed Capital 728,658 728,658 Retained Earnings (Deficit) accumulated during the development stage (22,748,898 ) 15,271,627 (7,477,271 ) Accumulated Other Comprehensive Income 120,000 120,000 Total Stockholders' Equity (Deficit) (156,121 ) (156,121 ) TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT) 706,658 706,658
Restatement of Statement of Operations	REGEN BIOPHARMA , INC. STATEMENT OF OPERATIONS (unaudited) Quarter Ended Quarter Ended December 31, 2016 Adjustments December 31, 2016 (Restated) REVENUES 0 0 COST AND EXPENSES Research and Development 42,694 42,694 General and Administrative 242,758 242,758 Consulting and Professional Fees 233,128 233,128 Rent 15,000 15,000 Total Costs and Expenses 533,580 533,580 OPERATING LOSS (533,580 ) (533,580 ) OTHER INCOME & (EXPENSES) Interest Income 300 300 Other Income 31,846 31,846 Refunds of amounts previously paid Interest Expense (11,923 ) (11,923 ) Interest Expense attributable to Amortization of Discount (61,102 ) (61,102 ) Loss on issuance of common shares for less than fair value (1,950,120 ) 1,950,120 0 Preferred shares issued pursuant to contractual obligations TOTAL OTHER INCOME (EXPENSE) (1,990,999 ) (40,879 ) NET INCOME (LOSS) (2,524,579 ) (574,459 ) BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE (0.018 ) (0.004 ) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 143,596,121 143,596,121
Restatement of Comprehensive Income	REGEN BIOPHARMA, INC. STATEMENT OF COMPREHENSIVE INCOME (unaudited) Quarter Ended December 31 2016 adjustments 2016 (Restated) Net Income (Loss) $ (2,524,579 ) $ 1,950,120 $ (574,459 ) Add: Unrealized Gains on Securities 200,000 200,000 Less: Unrealized Losses on Securities Total Other Comprehensive Income (Loss) 200,000 200,000 Comprehensive Income $ (2,324,579 ) (374,459 )
Restatement of Statment of Cashflows	REGEN BIOPHARMA , INC. STATEMENT OF CASH FLOWS (unaudited) Quarter Ended December 31, Quarter Ended December 31, 2016 Adjustments 2016 (Restated) CASH FLOWS FROM OPERATING ACTIVITIES Net Income (loss) (2,524,579 ) 1,950,120 (574,459 ) Adjustments to reconcile net Income to net cash Increase (Decrease) in Interest expense attributable to amortization of Discount 61,102 61,102 Increase in issuance of stock below fair value 1,950,120 (1,950,120 ) 0 Increase in Additional Paid in Capital 5,240 5,240 Changes in operating assets and liabilities: Increase (Decrease) in Accounts Payable (76,832 ) (76,832 ) (Increase) Decrease in Accounts Receivable (Increase) Decrease in Notes Receivable (Increase) Decrease in Interest Receivable (300 ) (300 ) Increase ( Decrease) in Bank Overdraft Increase (Decrease) in accrued Expenses 72,060 72,060 (Increase) Decrease in Prepaid Expenses 8,894 8,894 (Increase )Decrease in Due from Former Employee Net Cash Provided by (Used in) Operating Activities (504,295 ) (504,295 ) CASH FLOWS FROM FINANCING ACTIVITIES Common Stock issued for Cash 267,500 267,500 Preferred Stock issued for Cash 292,500 292,500 Increase in Contributed Capital 0 0 Increase ( Decrease) in Notes Payable (74,809 ) (74,809 ) Increase in Convertible Notes payable 240,000 240,000 Increase (Decrease )in Due to Shareholder (25,000 ) (25,000 ) Net Cash Provided by (Used in) Financing Activities 700,191 700,191 Net Increase (Decrease) in Cash 195,896 195,896 Cash at Beginning of Period 24,822 24,822 Cash at End of Period 220,718 220,718 Supplemental Disclosure of Noncash investing and financing activities: Common shares Issued for Debt 0 Preferred Shares Issued for Debt 0 Cash Paid for Interest 1,000 The Accompanying Notes are an Integral Part of These Financial Statements

Organization and Summary of S28

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Advertising expenses	$ 0	$ 0
Valuation allowance	100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended	56 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss since inception	$ (2,524,579)	$ (22,748,898)
Issuance of equity securities for cash	1,254,751
Issuance of convertible debt	$ 300,000

Notes Payable and Convertible N

Notes Payable and Convertible Notes Payable - Notes Payable (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Notes Payable	$ 68,638	$ 143,447
David Koos
Notes Payable	50
Bostonia Partners
Notes Payable	$ 68,588

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016
David Koos
Note payable	$ 50
Interest rate per annum		10.00%	10.00%
Bostonia Partners
Note payable	$ 5,288
Interest rate per annum	10.00%
Maturity Date	Mar. 8, 2017
Bostonia Partners 2
Note payable	$ 63,300
Interest rate per annum	10.00%
Maturity Date	May 10, 2017

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	Oct. 07, 2016	Oct. 31, 2016	Dec. 22, 2016	Mar. 08, 2016	Apr. 06, 2016	Sep. 08, 2016	Aug. 26, 2016	Sep. 20, 2016
Convertible note issued and outstanding	$ 50,000		$ 40,000	$ 100,000	$ 50,000	$ 50,000	$ 50,000	$ 50,000
Convertible note, interest rate	10.00%		10.00%	8.00%	8.00%	10.00%	10.00%	10.00%
Convertible note, terms	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.01 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.	(a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1”) a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2”) a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3”) a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. The Company shall have the right, exercisable on not less than five (5) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. Upon closing of a Transaction Event the Lender shall receive 0 .10% ( one tenth of one percent)of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 45,205. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 47,123. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 45,205. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock On September 8, 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 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 47,123. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock On September 20, 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 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 48,630. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock	The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of September 30, 2016 the unamortized discount on the convertible note outstanding is $ 48,630. As of September 30, 2016 $50,000 of the principal amount of the Note remains outstanding. The amount by which the Note’s as converted value exceeds the principal amount as of September 30, 2016 is : (a) $450,000 if the entire principal amount is converted into common stock (b) $430,000 if the entire principal amount is converted into Series A Preferred stock
Beneficial conversion feature	$ 50,000	$ 50,000	$ 40,000	$ 42,600	$ 9,900	$ 50,000	$ 50,000	$ 50,000
Unamortized discount	$ 44,178		$ 39,013	$ 31,085	$ 7,495	$ 34,657	$ 32,739	$ 36,164
Convertible Notes Payable
Convertible note issued and outstanding		$ 50,000
Convertible note, interest rate		10.00%
Convertible note, terms		The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.
Beneficial conversion feature		$ 50,000
Unamortized discount		45,821
Convertible Notes Payable #2
Convertible note issued and outstanding		$ 50,000
Convertible note, interest rate		10.00%
Convertible note, terms		The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.
Beneficial conversion feature		$ 50,000
Unamortized discount		45,821
Convertible Notes Payable #3
Convertible note issued and outstanding		$ 50,000
Convertible note, interest rate		10.00%
Convertible note, terms		The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest.
Beneficial conversion feature		$ 50,000
Unamortized discount		$ 45,821

Notes Receivable - Notes Receiv

Notes Receivable - Notes Receivable (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Notes Receivable	$ 12,051
Entest Biomedical, Inc
Notes Receivable		$ 12,051

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2015	Sep. 30, 2016
Notes Receivable		$ 12,051
Entest Biomedical, Inc
Notes Receivable	$ 12,051
Interest rate per annum	10.00%

Income Taxes - Deferred tax ass

Income Taxes - Deferred tax assets (Details)	Dec. 31, 2016USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 7,734,625
Other	0
Gross deferred tax assets	7,734,625
Valuation allowance	(7,734,625)
Net deferred tax assets	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	3 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Asset	$ 7,734,625
Net operating loss carry forwards	$ 22,748,898
Federal corporate rate	34.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended			12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2016
Capital contributions from related party	$ 728,658
Common shares issued to BMSN	50,010,000
Value of shares issued to BMSN	$ 20,090
Monthly rent payable to Entest	5,000
Notes Receivable		$ 12,051		$ 12,051
Notes Payable, Total amount	68,638	143,447		143,447
License fee	$ 100,000	17,000
Royalties receivable, percentage	4.00%
Royalties, receivable		$ 10,000		$ 10,000
Common shares issued in satisfaction of license fee		8,000,000		8,000,000
Revenue recognized equivalent to fair value of common shares	$ 192,000
David Koos
Interest rate per annum			10.00%	10.00%
Notes Payable, Total amount	50
Note payable	$ 50

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	3 Months Ended
	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly rent payable to Entest	$ 5,000

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - $ / shares	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Jan. 05, 2017	Dec. 19, 2016	Nov. 09, 2016	Nov. 08, 2016
Series AA
Preferred shares voting		With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times ten thousand (10,000).
Series A
Preferred stock, shares issued and outstanding			1,000,000
Common Stock
Common stock issued and outstanding				7,700,000	500,000	5,000,000
Preferred stock, non-cumulative cash dividends	$ .01
Preferred shares voting	Series A Preferred Stock On January 15, 2015 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series A Preferred Stock” (hereinafter referred to as “Series A Preferred Stock”). The Board of Directors of the Company have authorized 300,000,000 shares of the Series A Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series A Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series A Preferred Stock owned by such holder times one . Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series A Preferred Stock shall vote as a single class on all matters submitted to the stockholders. Holders of the Series A Preferred Stock will be entitled to receive, when, as and if declared by the board of directors of the Company (the “Board”) out of funds legally available therefore, non-cumulative cash dividends of $0.01 per quarter. In the event any dividends are declared or paid or any other distribution is made on or with respect to the Common Stock , the holders of Series A Preferred Stock as of the record date established by the Board for such dividend or distribution on the Common Stock shall be entitled to receive, as additional dividends (the “Additional Dividends”) an amount (whether in the form of cash, securities or other property) equal to the amount (and in the form) of the dividends or distribution that such holder would have received had each share of the Series A Preferred Stock been one share of the Common Stock, such Additional Dividends to be payable on the same payment date as the payment date for the Common Stock. Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series A Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.01 per share of Series A Preferred (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series A Preferred held by them. If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series A Preferred, then the entire net assets of the Company shall be distributed among the holders of the Series A Preferred, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board.

Investment Securities (Details)

Investment Securities (Details)	3 Months Ended
	Dec. 31, 2016USD ($)
Accounting Policies [Abstract]
Investment Securities, Basis	$ 192,000
Investment Securities, Total Unrealized Losses	120,000
Investment Securities, Net Unrealized Loss during the quarter	$ 200,000

Investment Securities (Details

Investment Securities (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2016	Sep. 28, 2015
Accounting Policies [Abstract]
Stock issued as license fee, shares		8,000,000
Stock issued as license fee, value		$ 100,000
Common shares of Entest Biomedical, Inc	8,000,000

Stock Transactions (Details Nar

Stock Transactions (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Nov. 09, 2016	Dec. 31, 2016	Dec. 19, 2016	Jan. 05, 2017	Nov. 08, 2016
Transaction #2
Preferred stock value	$ 12,500
Transaction #3
Preferred stock issued			9,700,000
Preferred stock value			$ 167,500
Common Stock
Common Shares issued	500,000		7,700,000		5,000,000
Cash consideration	$ 12,500		$ 142,500		$ 112,500
Common Stock | Todd Caven
Shares Cancelled		7,500,000
Series A
Preferred stock issued				1,000,000
Series A | Todd Caven
Shares Cancelled		2,500,000
Series A | Transaction #1
Cash consideration		$ 12,500
Preferred stock value		$ 112,500
Series A | Transaction #2
Preferred stock issued	500,000

Restatement of Balance Sheets (

Restatement of Balance Sheets (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Original
CURRENT ASSETS
Cash	$ 220,718
Accounts Receivable	83,000
Note Receivable	12,051
Prepaid Expenses	61,011
Accrued Interest Receivable	2,878
Due from Former Employees	15,000
Total Current Assets	394,658
OTHER ASSETS
Available for Sale Securities	312,000
Total Other Assets	312,000
TOTAL ASSETS	706,658
Current Liabilities:
Bank Overdraft	0
Accounts payable	163,927
Notes Payable	68,638
Accrued payroll taxes	3,677
Accrued Interest	54,841
Accrued Rent	20,000
Accrued payroll	349,496
Due to Shareholder	25,000
Convertible Notes Payable	47,425
Total Current Liabilities	733,004
Long Term Liabilities:
Convertivle Notes Payable	129,776
Total Long Term Liabilities	129,776
Total Liabilities	862,779
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 114,753,938 issued and outstanding as of September 30, 2015 and 51,907,917 shares issued and outstanding September 30, 2014	14,540
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively
Additional Paid in capital	21,714,779
Contributed Capital	728,658
Retained Earnings (Deficit) accumulated during the development stage	(22,748,898)
Accumulated Other Comprehensive Income	120,000
Total Stockholders' Equity (Deficit)	(156,121)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	706,658
Original | Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively	14,797
Original | Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively	3
Adjustments
STOCKHOLDERS EQUITY (DEFICIT)
Additional Paid in capital	(15,271,627)
Retained Earnings (Deficit) accumulated during the development stage	15,271,627
Restated
CURRENT ASSETS
Cash	220,718	$ 24,822
Accounts Receivable	83,000	83,000
Note Receivable	12,051	12,051
Prepaid Expenses	61,011	69,905
Accrued Interest Receivable	2,878	2,578
Due from Former Employees	15,000	15,000
Total Current Assets	394,658	207,356
OTHER ASSETS
Available for Sale Securities	312,000	112,000
Total Other Assets	312,000	112,000
TOTAL ASSETS	706,658	319,356
Current Liabilities:
Bank Overdraft	0	0
Accounts payable	163,927	240,759
Notes Payable	68,638	143,447
Accrued payroll taxes	3,677	33,040
Accrued Interest	54,841	43,918
Accrued Rent	20,000	15,000
Accrued payroll	349,496
Due to Shareholder	25,000	50,000
Convertible Notes Payable	47,425	9,041
Total Current Liabilities	733,004	799,201
Long Term Liabilities:
Convertivle Notes Payable	129,776	107,057
Total Long Term Liabilities	129,776
Total Liabilities	862,779	906,258
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 114,753,938 issued and outstanding as of September 30, 2015 and 51,907,917 shares issued and outstanding September 30, 2014	14,540	13,970
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively
Additional Paid in capital	6,443,152	5,639,753
Contributed Capital	728,658	728,658
Retained Earnings (Deficit) accumulated during the development stage	(7,447,271)	(6,902,812)
Accumulated Other Comprehensive Income	120,000	(80,000)
Total Stockholders' Equity (Deficit)	(156,121)	(586,902)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	706,658	319,356
Restated | Series A
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively	14,797	13,527
Restated | Series AA
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 100,000,000 authorized and 5,000,000 authorized as of September 30, 2015 and September 30, 2014 respectively	$ 3	$ 3

Restatment of Statements of Ope

Restatment of Statements of Operations (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Original
REVENUES	$ 0
COST AND EXPENSES
Research and Development	42,694
General and Administrative	242,758
Consulting and Professional Fees	233,128
Rent	15,000
Total Costs and Expenses	533,580
OPERATING LOSS	(533,580)
OTHER INCOME & (EXPENSES)
Interest Income	300
Other Income	31,846
Refunds of amounts previously paid
Interest Expense	(11,923)
Loss on issuance of common shares for less than fair value	(1,950,120)
Preferred shares issued pursuant contractual obligations
TOTAL OTHER INCOME (EXPENSE)	(1,990,999)
NET INCOME (LOSS)	$ (2,524,579)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.018)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	143,596,121
Adjustments
OTHER INCOME & (EXPENSES)
Loss on issuance of common shares for less than fair value	$ 1,950,120
NET INCOME (LOSS)	1,950,120
Restated
REVENUES	0	$ 0
COST AND EXPENSES
Research and Development	42,694	105,323
General and Administrative	242,758	488,596
Consulting and Professional Fees	233,128	80,533
Rent	15,000	15,000
Total Costs and Expenses	533,580	689,452
OPERATING LOSS	(533,580)	(689,452)
OTHER INCOME & (EXPENSES)
Interest Income	300	300
Other Income	31,846
Refunds of amounts previously paid
Interest Expense	(11,923)	(5,001)
Loss on issuance of common shares for less than fair value	0
Preferred shares issued pursuant contractual obligations
TOTAL OTHER INCOME (EXPENSE)	(40,879)	(4,701)
NET INCOME (LOSS)	$ (574,459)	$ (694,153)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.004)	$ (0.0059)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	143,596,121	118,216,582

Restatement of Statement of Com

Restatement of Statement of Comprehensive Income (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Original
Net Income (Loss)	$ (2,524,579)
Add:
Unrealized Gains on Securities	200,000
Less:
Unrealized Losses on Securities
Total Other Comprehensive Income (Loss)	200,000
Comprehensive Income	(2,324,579)
Adjustments
Net Income (Loss)	1,950,120
Restated
Net Income (Loss)	(574,459)	$ (694,153)
Add:
Unrealized Gains on Securities	200,000
Less:
Unrealized Losses on Securities
Total Other Comprehensive Income (Loss)	200,000
Comprehensive Income	$ (374,459)	$ (732,553)

Restatement of Cashflows (Detai

Restatement of Cashflows (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Original
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (2,524,579)
Adjustments to reconcile net Income to net cash
Increase (Decrease) in Interest expense attributable to amortization of Discount	1,102
Increase in issuance of stock below fair value	1,950,120
Increase in Additional Paid in Capital	5,240
Increase (Decrease) in Accounts Payable	(76,832)
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Notes Receivable
(Increase) Decrease in Interest Receivable	(300)
Increase (Decrease) in Bank Overdraft
Increase (Decrease) in Accrued Expenses	72,060
(Increase) Decrease in Prepaid Expenses	8,894
(Increase) Decrease in Due from Former Employee
Net Cash Provided by (Used in) Operating Activities	(504,295)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	267,500
Preferred Stock issued for Cash	292,500
Increase in Contributed Capital	0
Increase (Decrease) in Notes Payable	(74,809)
Increase in Convertible Notes Payable	240,000
Increase (Decrease) in Due to Shareholder	(25,000)
Cash at Beginning of Period	24,822
Cash at End of Period	220,718
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt	0
Preferred Shares Issued for Debt	0
Cash Paid for Interest	1,000
Adjustments
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	1,950,120
Adjustments to reconcile net Income to net cash
Increase in issuance of stock below fair value	(1,950,120)
Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	(574,459)	$ (694,153)
Adjustments to reconcile net Income to net cash
Increase (Decrease) in Interest expense attributable to amortization of Discount	61,102
Increase in issuance of stock below fair value	0
Increase in Additional Paid in Capital	5,240	247,723
Increase (Decrease) in Accounts Payable	(76,832)	1,792
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Notes Receivable
(Increase) Decrease in Interest Receivable	(300)	(300)
Increase (Decrease) in Bank Overdraft
Increase (Decrease) in Accrued Expenses	72,060	25,495
(Increase) Decrease in Prepaid Expenses	8,894	9,000
(Increase) Decrease in Due from Former Employee		(15,000)
Net Cash Provided by (Used in) Operating Activities	(504,295)	(425,403)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	267,500	321,667
Preferred Stock issued for Cash	292,500	238,334
Increase in Contributed Capital	0
Increase (Decrease) in Notes Payable	(74,809)	(54,701)
Increase in Convertible Notes Payable	240,000
Increase (Decrease) in Due to Shareholder	(25,000)	50,000
Net Cash Provided by (Used in) Financing Activities	700,191	555,300
Net Increase (Decrease) in Cash	195,896	129,897
Cash at Beginning of Period	24,822	38,620
Cash at End of Period	220,718	168,517
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt	0
Preferred Shares Issued for Debt	0
Cash Paid for Interest	$ 1,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jan. 10, 2017	Jan. 05, 2017
Common Stock
Common Shares issued		1,000,000
Cash consideration		$ 12,500
Series M Preferred Stock
Preferred stock shares authorized	300,000,000
Preferred stock par value	$ 0.0001
Series A
Preferred stock, shares issued		1,000,000
Preferred stock value		$ 12,500