Regen BioPharma (RGBP) 10-Q 5 May 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Mar. 31, 2017shares
Document And Entity Information
Entity Registrant Name	Regen BioPharma Inc
Entity Central Index Key	1,589,150
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
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	138,112,605
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Balance Sheet (Unaudited)

Balance Sheet (Unaudited) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
CURRENT ASSETS
Cash	$ 113,159
Accounts Receivable	83,000
Note Receivable	12,051
Prepaid Expenses	52,117
Accrued Interest Receivable	3,171
Due from Former Employees	15,000
Total Current Assets	278,498
OTHER ASSETS
Available for Sale Securities	320,000
Total Other Assets	320,000
TOTAL ASSETS	598,498
Current Liabilities:
Bank Overdraft	0
Accounts payable	448,454
Notes Payable	85,978
Accrued payroll taxes	4,304
Accrued Interest	65,940
Accrued Rent	20,000
Accrued Payroll	419,996
Due to Shareholder	0
Derivative Liability	760,561
Convertible Notes Payable	94,685
Total Current Liabilities	1,899,918
Long Term Liabilities:
Convertible Notes Payable	162,186
Total Long Term Liabilities	162,186
Total Liabilities	2,062,104
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 138,112,605 issued and outstanding as of March 31, 2017 and 139,712,605 shares issued and outstanding September 30, 2016	13,810
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively
Additional Paid in capital	6,516,720
Contributed Capital	728,658
Retained Earnings (Deficit) accumulated during the development stage	(8,867,646)
Accumulated other comprehensive income	128,000
Total Stockholders' Equity (Deficit)	(1,463,606)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	598,498
Series A Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively	13,697
Series AA Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively	5
Series M
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively	$ 3,150
As Restated
CURRENT ASSETS
Cash		$ 24,822
Accounts Receivable		83,000
Note Receivable		12,051
Prepaid Expenses		69,905
Accrued Interest Receivable		2,578
Due from Former Employees		15,000
Total Current Assets		207,356
OTHER ASSETS
Available for Sale Securities		112,000
Total Other Assets		112,000
TOTAL ASSETS		319,356
Current Liabilities:
Bank Overdraft		0
Accounts payable		240,759
Notes Payable		143,447
Accrued payroll taxes		33,040
Accrued Interest		43,918
Accrued Rent		15,000
Accrued Payroll		263,996
Due to Shareholder		50,000
Derivative Liability
Convertible Notes Payable		9,041
Total Current Liabilities		799,201
Long Term Liabilities:
Convertible Notes Payable		107,057
Total Long Term Liabilities		107,057
Total Liabilities		906,258
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 138,112,605 issued and outstanding as of March 31, 2017 and 139,712,605 shares issued and outstanding September 30, 2016		13,970
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively
Additional Paid in capital		5,639,753
Contributed Capital		728,658
Retained Earnings (Deficit) accumulated during the development stage		(6,902,812)
Accumulated other comprehensive income		(80,000)
Total Stockholders' Equity (Deficit)		(586,902)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)		319,356
As Restated | Series A Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively		13,527
As Restated | Series AA Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively		3
As Restated | Series M
STOCKHOLDERS EQUITY (DEFICIT)
Preferred Stock, 0.0001 par value, 800,000,000 authorized as of September 30, 2016 and March 31, 2017 respectively

Balance Sheet (Unaudited) (Pare

Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2017	Sep. 30, 2016
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, shares authorized	500,000,000
Common stock, shares issued	138,112,605
Common stock, shares outstanding	138,112,605
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	800,000,000
Series A Preferred Stock
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	300,000,000
Preferred stock, shares issued	136,966,697
Preferred stock, shares outstanding	136,966,697
Series AA Preferred Stock
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	600,000
Preferred stock, shares issued	50,000
Preferred stock, shares outstanding	50,000
Series M
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	300,000,000
Preferred stock, shares issued	31,500,000
Preferred stock, shares outstanding	31,500,000
As Restated
Common stock, par value (in dollars per share)		$ 0.0001
Common stock, shares authorized		500,000,000
Common stock, shares issued		139,712,605
Common stock, shares outstanding		139,712,605
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		100,000,000
As Restated | Series A Preferred Stock
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		300,000,000
Preferred stock, shares issued		135,266,697
Preferred stock, shares outstanding		135,266,697
As Restated | Series AA Preferred Stock
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		600,000
Preferred stock, shares issued		30,000
Preferred stock, shares outstanding		30,000
As Restated | Series M
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		300,000,000
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0

Statement of Operations (Unaudi

Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
REVENUES	$ 0		$ 0
COST AND EXPENSES
Research and Development	364,694		407,388
General and Administrative	197,832		440,590
Consulting and Professional Fees	161,631		394,759
Rent	15,000		30,000
Total Costs and Expenses	739,157		1,272,737
OPERATING LOSS	(739,157)		(1,272,737)
OTHER INCOME & (EXPENSES)
Interest Income	293		593
Other Income	2,820		34,666
Refunds of amounts previously paid
Interest Expense	(14,099)		(26,022)
Interest Expense attributable to Amortization of Discount	(79,671)		(140,773)
Preferred shares issued pursuant to contractual obligations
Derivative Expense	(560,561)		(560,561)
TOTAL OTHER INCOME (EXPENSE)	(651,218)		(692,097)
NET INCOME (LOSS)	$ (1,390,375)		$ (1,964,834)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.0098)		$ (0.0136)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	141,778,262		144,278,903
As Restated
REVENUES		$ 0		$ 0
COST AND EXPENSES
Research and Development		172,596		277,919
General and Administrative		435,236		923,831
Consulting and Professional Fees		97,547		178,080
Rent		15,000		30,000
Total Costs and Expenses		720,379		1,409,830
OPERATING LOSS		(720,379)		(1,409,830)
OTHER INCOME & (EXPENSES)
Interest Income		297		597
Other Income
Refunds of amounts previously paid
Interest Expense		(5,089)		(10,090)
Interest Expense attributable to Amortization of Discount		(894)		(894)
Preferred shares issued pursuant to contractual obligations
Derivative Expense
TOTAL OTHER INCOME (EXPENSE)		(5,686)		(10,387)
NET INCOME (LOSS)		$ (726,065)		$ (1,420,217)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE		$ (0.0058)		$ (0.0091)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		124,875,119		156,418,573

Statement of Comprehensive Inco

Statement of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Net Income (Loss)	$ (1,390,375)		$ (1,964,834)
Add:
Unrealized Gains on Securities	8,000		208,000
Less:
Unrealized Losses on Securities
Total Other Comprehensive Income (Loss)	8,000		208,000
Comprehensive Income	$ (1,382,375)		$ (1,756,834)
As Restated
Net Income (Loss)		$ (726,065)		$ (1,420,217)
Add:
Unrealized Gains on Securities
Less:
Unrealized Losses on Securities		(63,200)		(101,600)
Total Other Comprehensive Income (Loss)		(63,200)		(101,600)
Comprehensive Income		$ (789,264)		$ (1,521,817)

Statement of Cash Flows (Unaudi

Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (1,964,834)
Adjustments to reconcile net Income to net cash
Preferred Stock issued to Consultants
Common Stock issued to Consultants	13,400
Preferred Stock issued for Compensation	3,150
Preferred Stock issued for Expenses	5,000
Increase (Decrease) in Interest expense attributable to amortization of Discount	140,773
Increase in Additional Paid in Capital	8,580
Increase (Decrease) in Accounts Payable	207,695
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Notes Receivable
(Increase) Decrease in Interest Receivable	(593)
Increase (Decrease) in Bank Overdraft
Increase (Decrease) in Accrued Expenses	154,286
(Increase) Decrease in Prepaid Expenses	17,788
Increase in Derivative Liability	560,561
(Increase) Decrease in Due from Former Employee
Net Cash Provided by (Used in) Operating Activities	(854,194)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	292,500
Preferred Stock issued for Cash	317,500
Increase in Contributed Capital
Increase (Decrease) in Notes Payable	(5,749)
Increase in Convertible Notes Payable	440,000
Increase (Decrease) in Due to Shareholder	(50,000)
Net Cash Provided by (Used in) Financing Activities	(942,531)
Net Increase (Decrease) in Cash	88,337
Cash at Beginning of Period	24,822
Cash at End of Period	113,159
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt	0
Preferred Shares Issued for Debt	0
Cash Paid for Interest	$ 4,000
As Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)		$ (1,420,217)
Adjustments to reconcile net Income to net cash
Preferred Stock issued to Consultants		40
Common Stock issued to Consultants
Preferred Stock issued for Compensation
Preferred Stock issued for Expenses
Increase (Decrease) in Interest expense attributable to amortization of Discount		894
Increase in Additional Paid in Capital		495,462
Increase (Decrease) in Accounts Payable		(4,571)
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Notes Receivable
(Increase) Decrease in Interest Receivable		(597)
Increase (Decrease) in Bank Overdraft
Increase (Decrease) in Accrued Expenses		72,093
(Increase) Decrease in Prepaid Expenses		9,000
Increase in Derivative Liability
(Increase) Decrease in Due from Former Employee		(15,000)
Net Cash Provided by (Used in) Operating Activities		(862,896)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash		475,000
Preferred Stock issued for Cash		350,001
Increase in Contributed Capital
Increase (Decrease) in Notes Payable		5,299
Increase in Convertible Notes Payable		100,000
Increase (Decrease) in Due to Shareholder
Net Cash Provided by (Used in) Financing Activities		930,300
Net Increase (Decrease) in Cash		67,404
Cash at Beginning of Period		38,620
Cash at End of Period		106,024
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt
Preferred Shares Issued for Debt
Cash Paid for Interest

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2017
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. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of KCL, Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated C. 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. D. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. E. 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. F. 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. G. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2017 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. H. 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. I. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended March 31, 2017 . K. 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	6 Months Ended
	Mar. 31, 2017
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	6 Months Ended
	Mar. 31, 2017
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 $8,867,646 during the period from April 24, 2012 (inception) through March 31, 2017. 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. During the quarter ended March 31, 2017 the Company raised $25,000 through the issuance of equity securities for cash and $200,000 through the issuance of convertible debentures

Notes Payable

Notes Payable	6 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	NOTE 4. NOTES PAYABLE March 31, 2017 David Koos ( Note 8) 50 Bostonia Partners 68,588 Bio Matrix Scientific Group, Inc. (Note 8) 6000 Blackbriar Partners, Inc.(Note 8) $ 11,340 Notes payable $ 85,978 $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. $6,000 lent to the Company by Biomatrix Scientific Group, Inc. is due and payable February 17, 2018 and bears simple interest at a rate of 10% per annum. $274 lent to the Company by Blackbriar Partners, Inc. is due and payable February 21, 2018 and bears simple interest at a rate of 10% per annum. $66 lent to the Company by Blackbriar Partners, Inc. is due and payable February 22, 2018 and bears simple interest at a rate of 10% per annum. $11,000 lent to the Company by Blackbriar Partners, Inc. is due and payable February 23, 2018 and bears simple interest at a rate of 10% per annum.

Convertible Notes Payable

Convertible Notes Payable	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017 the unamortized discount on the convertible notes outstanding is $ 27,545. As of March 31, 2017 $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 March 31, 2017 is $0. 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 6,672. As of March 31, 2017 $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 March 31, 2017 is $0. 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 20,273. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 22,191. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 23,698. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 if the entire principal amount is converted into Series A Preferred stock On October 7, 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 two 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 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 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 38,013. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a second 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 two 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 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 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 39,657. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a third 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 two 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 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 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 39,657. As of March 31, 2017 $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 March 31, 2017 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a fourth 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 two 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 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 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 March 31, 2017 the unamortized discount on the convertible note outstanding is $ 39,657. As of March 31, 2017 $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 December 31, 2016 is : (a) $158,000 if the entire principal amount is converted into common stock (b) $160,400 if the entire principal amount is converted into Series A Preferred stock On December 22, 2016 (“Issue date”) the Company issued a fifth Convertible Note (“Note”) in the face amount of $40,000 for consideration consisting of $40,000 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 $0.01 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. The issuance of the Note amounted in a beneficial conversion feature of $40,000 which is amortized under the Interest Method over the life of the Note. As of March 31, 2017 the unamortized discount on the convertible note outstanding is $ 29,150. As of March 31, 2017 $40,000 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 March 31, 2017 is : (a) $168,000 if the entire principal amount is converted into common stock (b) $170,400 if the entire principal amount is converted into Series A Preferred stock On March 1, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $75,000 for consideration consisting of $75,000 cash. The Note pays simple interest in the amount of 10% per annum . The maturity of the Note is March 1, 2020. All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note. As of March 31, 2017 $75,000 of the principal amount of the Note remains outstanding. The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $288,000 was recognized by the Company as of March 31, 2017. The issuance of the Note amounted in a discount of $75,000 which is amortized under the Interest Method over the life of the Note. As of March 31, 2017 the unamortized discount on the convertible note outstanding is $ 72,947. On March 9, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $25,000 for consideration consisting of $25,000 cash. The Note pays simple interest in the amount of 10% per annum . The maturity of the Note is March 9, 2020. All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.025 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note. As of March 31, 2017 $25,000 of the principal amount of the Note remains outstanding. The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $88,561 was recognized by the Company as of March 31, 2017. The issuance of the Note amounted in a discount of $25,000 which is amortized under the Interest Method over the life of the Note. As of March 31, 2017 the unamortized discount on the convertible note outstanding is $ 24,498. On March 13, 2017 (“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 February 24, 2020. All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note. As of March 31, 2017 $50,000 of the principal amount of the Note remains outstanding. The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $192,000 was recognized by the Company as of March 31, 2017. The issuance of the Note amounted in a discount of $50,000 which is amortized under the Interest Method over the life of the Note. As of March 31, 2017 the unamortized discount on the convertible note outstanding is $ 49,165. On March 31, 2017 (“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 March 31, 2020. All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3

Notes Receivable

Notes Receivable	6 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Notes Receivable	NOTE 6. NOTES RECEIVABLE March 31, 2017 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	6 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. INCOME TAXES As of March 31, 2017 Deferred tax assets: Net operating tax carry forwards $ 3,015,000 Other -0- Gross deferred tax assets 3,015,000 Valuation allowance (3,015,000 ) Net deferred tax assets $ -0- As of March 31, 2016 the Company has a Deferred Tax Asset of $3,015,000 completely attributable to net operating loss carry forwards of approximately $8,867,646 (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	6 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8. RELATED PARTY TRANSACTIONS As of March 31, 2017 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 March 31, 2017 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 March 31, 2017 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. As of March 31, 2017 the Company is indebted to Biomatrix Scientific Group, Inc. in the amount of $6,000.$6,000 lent to the Company by Biomatrix Scientific Group, Inc. is due and payable February 17, 2018 and bears simple interest at a rate of 10% per annum. As of March 31, 2017 the Company is indebted to Blackbriar Partners, Inc., an entity controlled by David Koos who is Regen’s Chairman and Chief Executive Officer, in the aggregate amount of $11,340. $274 lent to the Company by Blackbriar Partners, Inc. is due and payable February 21, 2018 and bears simple interest at a rate of 10% per annum. $66 lent to the Company by Blackbriar Partners, Inc. is due and payable February 22, 2018 and bears simple interest at a rate of 10% per annum. $11,000 lent to the Company by Blackbriar Partners, Inc. is due and payable February 23, 2018 and bears simple interest at a rate of 10% per annum.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2017
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	6 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Stockholders Equity	NOTE 10. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of March 31, 2017: Common stock, $ 0.0001 par value; 500,000,000 shares authorized: 138,112,605 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: 50,000 shares issued and outstanding as of march 31, 2017, 300,000,000 is designated Series A Preferred Stock of which 136,966,697 shares are outstanding as of March 31, 2017 and 300,000,000 is designated Series M Preferred Stock of which 31,500,000 shares are outstanding as of March 31, 2017. 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. 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.

Investment Securities

Investment Securities	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017. As of March 31, 2017: 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 March 31, 2017 $ 192,000 $ $320,000 128,000 8,000

Stock Transactions

Stock Transactions	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Stock Transactions	NOTE 12. STOCK TRANSACTIONS Common Stock On January 5, 2017 the Company sold 1,000,000 of its Common Shares for consideration of $12,500 On March 2, 2017 the Company issued 500,000 of its Common Shares for consideration of $12,500. On March 8, 2017 the Company issued 200,000 of its Common Shares Synergy Business Consultants, Inc. as consideration for services Series A Preferred Stock On January 5, 2017 the Company sold 1,000,000 of its Series A Preferred Shares for consideration of $ 12,500 On March 2 the Company issued 500,000 of its Series A Preferred Shares for consideration of $12,500. Series AA Preferred Stock On March 8, 2017 the Company issued 20,000 of its Series AA Preferred Stock to David Koos in satisfaction of $5,000 of salary accrued but unpaid. Series M Preferred Stock On March 8, 2017 On March 8, 2017 On March 8, 2017 Cancellation of Officer Shares On March 15, 2017 David R. Koos submitted to Regen for cancellation: (a) 9,000,000 common shares of Regen personally owned by David R. Koos (b) 2,500,000 of Regen’s Series A Preferred shares personally owned by David R. Koos On March 15, 2017 Harry Lander submitted to Regen for cancellation 10,000,000 of Regen’s Series A Preferred shares personally owned by Harry Lander.

Organization and Summary of S19

Organization and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2017
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.
PRINCIPLES OF CONSOLIDATION	B. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of KCL, Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated
USE OF ESTIMATES	C. 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	D. 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	E. 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	F. 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	G. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2017 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	H. 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	I. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended March 31, 2017 .
REVENUE RECOGNITION	K. 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)	6 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	March 31, 2017 David Koos ( Note 8) 50 Bostonia Partners 68,588 Bio Matrix Scientific Group, Inc. (Note 8) 6000 Blackbriar Partners, Inc.(Note 8) $ 11,340 Notes payable $ 85,978

Notes Receivable (Tables)

Notes Receivable (Tables)	6 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Notes Receivable	March 31, 2017 Entest Biomedical, Inc. (Note 8) $ 12,051 Notes Receivable $ 12,051

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Deferred tax assets	Deferred tax assets: Net operating tax carry forwards $ 3,015,000 Other -0- Gross deferred tax assets 3,015,000 Valuation allowance (3,015,000 ) Net deferred tax assets $ -0-

Investment Securities (Tables)

Investment Securities (Tables)	6 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Comprehensive Income	As of March 31, 2017: 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 March 31, 2017 $ 192,000 $ $320,000 128,000 8,000

Organization and Summary of S24

Organization and Summary of Significant Accounting Policies (Details Narrative)	6 Months Ended
	Mar. 31, 2017USD ($)
Accounting Policies [Abstract]
Advertising expenses	$ 0
Valuation allowance	100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended	59 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss since inception	$ (1,390,375)			$ (8,867,646)
Issuance of equity securities for cash	25,000	$ 585,000	$ 1,254,751
Issuance of convertible debt	$ 200,000	$ 240,000	$ 300,000

Notes Payable and Convertible N

Notes Payable and Convertible Notes Payable - Notes Payable (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Notes Payable	$ 85,978	$ 143,447
David Koos
Notes Payable	50
Bostonia Partners
Notes Payable	68,588
Bio Matrix Scientific Group, Inc
Notes Payable	6,000
Blackbriar Partners
Notes Payable	$ 11,340

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016
David Koos
Note payable	$ 50
Interest rate per annum		15.00%	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
Bio Matrix Scientific Group, Inc
Note payable	$ 6,000
Interest rate per annum	10.00%
Maturity Date	Feb. 17, 2018
Blackbriar Partners
Note payable	$ 274
Interest rate per annum	10.00%
Maturity Date	Feb. 21, 2018
Blackbriar Partners #2
Note payable	$ 11,000
Interest rate per annum	10.00%
Maturity Date	Feb. 23, 2018

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative)	6 Months Ended
	Mar. 31, 2017USD ($)
Convertible Note; December 22, 2016
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 29,150
Outstanding balance	40,000
Convertible Note; March 8, 2016
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	8.00%
Convertible note, terms	(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
Beneficial conversion feature	$ 42,600
Unamortized discount	27,545
Converted value that exceeds the principal amount	0
Outstanding balance	100,000
Convertible Note; April 6, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	8.00%
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 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
Beneficial conversion feature	$ 9,900
Unamortized discount	6,672
Converted value that exceeds the principal amount	0
Outstanding balance	50,000
Convertible Note; August 26, 2016
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 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.
Beneficial conversion feature	$ 50,000
Unamortized discount	22,191
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note; September 8, 2016
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 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.
Beneficial conversion feature	$ 50,000
Unamortized discount	22,191
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note; September 20, 2016
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 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.
Beneficial conversion feature	$ 50,000
Unamortized discount	23,698
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note; October 7, 2016
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	38,013
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note; October 31, 2016
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	39,657
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note #2; October 31, 2016
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	39,657
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	160,400
Convertible Note #3; October 31, 2016
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	39,657
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	158,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	$ 160,400
Convertible Note; December 22, 2016
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 $0.01 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.
Beneficial conversion feature	$ 40,000
Converted value that exceeds the principal if converted into common stock	168,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	170,400
Convertible Note; March 1, 2017
Convertible note issued and outstanding	$ 75,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 1, 2020
Convertible note, terms	All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”)
Unamortized discount	$ 72,947
Outstanding balance	75,000
Derivative Liability	288,000
Convertible Note; March 9, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 9, 2020
Convertible note, terms	All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.025 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note.
Unamortized discount	$ 24,498
Outstanding balance	25,000
Derivative Liability	88,561
Convertible Note; March 13, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Feb. 24, 2020
Convertible note, terms	All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note. As of March 31, 2017 $50,000 of the principal amount of the Note remains outstanding. The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change.
Unamortized discount	$ 49,165
Outstanding balance	50,000
Derivative Liability	192,000
Convertible Note: March 31, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 31, 2020
Convertible note, terms	All or part of the principal is convertible at any time at the demand of the Lender into the Common Shares of Regen at a price per share ( “Conversion Price”) equivalent to the lower of (a) a 75% discount to the closing price of the common stock of the Company on the trading day immediately prior to the date a conversion notice is given by the Lender to Regen or (b) $0.0125 per common 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. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $0.05 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note.
Unamortized discount	$ 50,000
Outstanding balance	50,000
Derivative Liability	$ 192,000

Notes Receivable - Notes Receiv

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

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2016	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)	Mar. 31, 2017USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 3,015,000
Other	0
Gross deferred tax assets	3,015,000
Valuation allowance	(3,015,000)
Net deferred tax assets	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	6 Months Ended
	Mar. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Asset	$ 3,015,000
Net operating loss carry forwards	$ 8,867,646
Federal corporate rate	34.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016	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	143,447	85,978		143,447
License fee		$ 100,000
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
Partial payment	$ 17,000
David Koos
Interest rate per annum			15.00%	10.00%
Notes Payable, Total amount		50
Note payable		$ 50
Bio Matrix Scientific Group, Inc
Interest rate per annum		10.00%
Notes Payable, Total amount		$ 6,000
Note payable		$ 6,000
Maturity Date		Feb. 17, 2018
Blackbriar Partners
Interest rate per annum		10.00%
Notes Payable, Total amount		$ 11,340
Note payable		$ 274
Maturity Date		Feb. 21, 2018
Blackbriar Partners #2
Interest rate per annum		10.00%
Note payable		$ 11,000
Maturity Date		Feb. 23, 2018
Blackbriar Partners #3
Interest rate per annum		10.00%
Note payable		$ 66
Maturity Date		Feb. 22, 2018

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	6 Months Ended
	Mar. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly rent payable to Entest	$ 5,000

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - $ / shares	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 08, 2017	Mar. 02, 2017	Jan. 05, 2017
Common stock, Par value	$ 0.0001
Common stock, authorized	500,000,000
Common stock issued and outstanding	138,112,605
Preferred stock, par value	$ 0.0001
Preferred stock, authorized	800,000,000
Series AA Preferred Stock
Preferred stock, par value	$ 0.0001
Preferred stock, authorized	600,000
Preferred stock, shares issued and outstanding	50,000		20,000
Preferred stock, shares outstanding	50,000
Preferred shares voting		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
Preferred stock, par value	$ 0.0001
Preferred stock, authorized	300,000,000
Preferred stock, shares issued and outstanding	136,966,697			500,000	1,000,000
Preferred stock, shares outstanding	136,966,697
Series M
Preferred stock, par value	$ 0.0001
Preferred stock, authorized	300,000,000
Preferred stock, shares issued and outstanding	31,500,000
Preferred stock, shares outstanding	31,500,000
Preferred shares voting	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.
Series A
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)	6 Months Ended
	Mar. 31, 2017USD ($)
Accounting Policies [Abstract]
Investment Securities, Basis	$ 192,000
Investment Securities, Fair Value	320,000
Investment Securities, Total Unrealized Losses	128,000
Investment Securities, Net Unrealized Loss during the quarter	$ 8,000

Investment Securities (Details

Investment Securities (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2017	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 ($)	6 Months Ended
	Mar. 31, 2017	Mar. 08, 2017	Mar. 02, 2017	Jan. 05, 2017
Common Shares issued	138,112,605
Cash consideration	$ 13,810
Common Stock
Common Shares issued		200,000	500,000
Cash consideration			$ 12,500
Common Stock | David Koos
Shares Cancelled	9,000,000
Series A Preferred Stock
Cash consideration			$ 12,500	$ 12,500
Preferred stock issued	136,966,697		500,000	1,000,000
Series A Preferred Stock | Harry Lander
Shares Cancelled	10,000,000
Series A Preferred Stock | David Koos
Shares Cancelled	2,500,000
Series AA Preferred Stock
Cash consideration		$ 5,000
Preferred stock issued	50,000	20,000
Series M Preferred Stock | Todd Caven
Preferred stock issued		10,000,000
Series M Preferred Stock | Harry Lander
Preferred stock issued		10,000,000
Series M Preferred Stock | David Koos
Preferred stock issued		11,500,000
Common Stock
Common Shares issued				1,000,000
Cash consideration				$ 12,500