Regen BioPharma (RGBP) 10-Q 6 Aug 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Jun. 30, 2018shares
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	Jun. 30, 2018
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	158,726,196
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Balance Sheet (Unaudited)

Balance Sheet (Unaudited) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
CURRENT ASSETS
Cash	$ 55,404	$ 269,973
Accounts Receivable	0	0
Note Receivable, Related Party	4,551	4,551
Note Receivable	0	165,000
Prepaid Expenses	8,042	34,427
Accrued Interest Receivable	7,559	4,436
Prepaid Rent	15,000	0
Total Current Assets	90,556	478,387
OTHER ASSETS
Available for Sale Securities	468,252	465,852
Total Other Assets	468,252	465,852
TOTAL ASSETS	558,808	944,239
Current Liabilities:
Bank Overdraft	203	0
Accounts payable	74,044	495,749
Notes Payable	3,227	111,355
Accrued payroll taxes	4,241	857
Accrued Interest	248,117	122,807
Accrued Rent	0	5,000
Accrued Payroll	854,163	590,996
Other Accrued Expenses	41,243	33,034
Due to Investor	20,000	20,000
Due to Investor, Related Party	11,500	0
Derivative Liability	6,585,896	4,234,475
Convertible Notes Payable	712,762	248,890
Unearned Income	68,000	0
Total Current Liabilities	8,623,396	5,863,164
Long Term Liabilities:
Convertible Notes Payable	510,241	332,409
Total Long Term Liabilities	510,241	332,409
Total Liabilities	9,133,637	6,195,573
STOCKHOLDERS EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 139,704,157 issued and outstanding as of A September 30, 2017 and 158726196 shares issued and outstanding June 30, 2018	15,871	13,969
Series A Preferred 300,000,000 authorized, 139,942,206 and 136,966,617 outstanding as of June 30, 2018 and September 30, 2017 respectively	13,995	13,697
Series AA Preferred $0.0001 par value 600,000 authorized and 50, 000 and 50,000 outstanding as of September 30, 2017 and June 30, 2018, respectively	5	5
Series M Preferred $0.0001 par value 300,000,000 authorized and 32,000,000 and 38,000,000 outstanding as of September 30, 2017 and June 30, 2018 respectively	3,800	3,200
Additional Paid in capital	7,055,513	6,642,979
Contributed Capital	728,658	728,658
Retained Earnings (Deficit)	(16,483,071)	(12,741,843)
Accumulated other comprehensive income	90,400	88,000
Total Stockholders' Equity (Deficit)	(8,574,829)	(5,251,335)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	558,808	944,239
Series A Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Series A Preferred 300,000,000 authorized, 139,942,206 and 136,966,617 outstanding as of June 30, 2018 and September 30, 2017 respectively	13,995	13,697
Series AA Preferred Stock
STOCKHOLDERS EQUITY (DEFICIT)
Series AA Preferred $0.0001 par value 600,000 authorized and 50, 000 and 50,000 outstanding as of September 30, 2017 and June 30, 2018, respectively	5	5
Series M
STOCKHOLDERS EQUITY (DEFICIT)
Series M Preferred $0.0001 par value 300,000,000 authorized and 32,000,000 and 38,000,000 outstanding as of September 30, 2017 and June 30, 2018 respectively	$ 3,800	$ 3,200

Balance Sheet (Unaudited) (Pare

Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2018	Sep. 30, 2017
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	158,726,196	139,704,157
Common stock, shares outstanding	158,726,196	139,704,157
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	800,000,000	100,000,000
Series A Preferred Stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares issued	139,942,206	136,966,617
Preferred stock, shares outstanding	139,942,206	136,966,617
Series AA Preferred Stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	600,000	600,000
Preferred stock, shares issued	50,000	50,000
Preferred stock, shares outstanding	50,000	50,000
Series M
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares issued	38,000,000	32,000,000
Preferred stock, shares outstanding	38,000,000	32,000,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
REVENUES	$ 100,000	$ 110,000	$ 100,000	$ 110,000
COST AND EXPENSES
Research and Development	8,795	374,452	338,828	686,840
General and Administrative	172,626	193,374	570,867	633,964
Consulting and Professional Fees	29,953	80,226	309,686	474,985
Rent	15,000	15,000	45,000	45,000
Total Costs and Expenses	226,374	663,052	1,264,381	1,840,789
OPERATING LOSS	(126,374)	(553,052)	(1,164,381)	(1,730,789)
OTHER INCOME & (EXPENSES)
Interest Income	577	40	10,121	633
Other Income	96		96	34,666
Interest Expense	(63,618)	(28,005)	(194,093)	(56,492)
Interest Expense attributable to Amortization of Discount	(345,483)	(118,976)	(997,519)	(259,749)
Derivative Income (Expense)	474,202	(1,923,414)	(1,300,011)	(2,483,975)
Loss on Early Extinguishment of Convertible Debt	(53,877)		(95,443)
TOTAL OTHER INCOME (EXPENSE)	11,897	(2,070,355)	(2,576,848)	(2,764,917)
NET INCOME (LOSS)	(114,477)	(2,623,407)	(3,741,229)	(4,495,706)
NET INCOME (LOSS) attributable to common shareholders	$ (114,477)	$ (2,623,407)	$ (3,741,229)	$ (4,495,706)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.0007)	$ (0.0190)	$ (0.0252)	$ 0.0316
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	153,505,198	138,112,605	148,379,644.6	142,215,914

Statement of Comprehensive Inco

Statement of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement Of Comprehensive Income
Net Income (Loss)	$ (114,477)	$ (2,623,407)	$ (3,741,229)	$ (4,495,706)
Add:
Unrealized Gains on Securities			40,000	208,000
Less:
Unrealized Losses on Securities	(18,400)	(8,000)	(37,600)	(8,000)
Total Other Comprehensive Income (Loss)	(18,400)	(8,000)	2,400	200,000
Comprehensive Income	$ (132,877)	$ (2,631,407)	$ (3,738,829)	$ (4,295,706)

Statement of Cash Flows (Unaudi

Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (3,741,229)	$ (4,495,706)
Adjustments to reconcile net Income to net cash
Preferred Stock issued to Consultants	600	50
Common Stock issued to Consultants	144,060	13,400
Preferred Stock issued for Compensation		3,150
Preferred Stock issued for expenses		5,000
Common Stock issued for Interest	5,888
Increase (Decrease) in Interest expense attributable to amortization of Discount	997,519	259,749
Increase (Decrease) in Loss on Early Extinguishment of debt	95,443
Increase in Additional Paid in Capital		8,580
Increase (Decrease) in Accounts Payable	(421,713)	218,037
Increase in Accounts Receivable		(19,852)
(Increase) Decrease in Interest Receivable	(10,121)	(633)
Increase (Decrease) Unearned Income	68,000
Increase (Decrease) in Accrued Expenses	418,398	301,764
(Increase) Decrease in Prepaid Expenses	(15,000)	26,584
Increase in Derivative Expense	1,300,011	2,483,975
(Increase) Decrease in Notes Receivable	40,000	7,500
Increase in Stock Accepted as Consideration		(83,000)
Net Cash Provided by (Used in) Operating Activities	(1,118,145)	(1,271,402)
CASH FLOWS FROM FINANCING ACTIVITIES
Common Stock issued for Cash	25,000	292,500
Preferred Stock issued for Cash	25,000	317,500
Increase (Decrease) in Notes Payable	(108,128)	(21,793)
Increase in Bank Overdraft	203
Increase in Convertible Notes Payable	950,000	1,094,000
(Increase) Decrease in Original Issue Discount		(4,000)
Increase (Decrease) in Due to Shareholder		(50,000)
Increase (Decrease) in Due to Investor	11,500	20,000
Net Cash Provided by (Used in) Financing Activities	903,575	1,648,207
Net Increase (Decrease) in Cash	(214,570)	376,805
Cash at Beginning of Period	269,973	24,822
Cash at End of Period	55,404	401,627
Supplemental Disclosure of Noncash Investing and Financing Activities:
Common Shares Issued for Debt	218,000
Preferred Shares Issued for Debt	7,000
Cash Paid for Interest	39,666	$ 7,000
Common shares Issued for Interest	15,794
Preferred Shares issued for Interest	$ 377

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2018
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 intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials. The Company is currently engaged in actively identifying small molecules that inhibit or express NR2F6 leading to immune cell activation for oncology applications and immune cell suppression for autoimmune disease. The Company is in the early stages of development of its proposed products and therapies. The Company will be required to obtain approval from the FDA in order to market any of The Company’s products or therapies. No approval has been granted by the FDA for the marketing and sale of any of the Company’s products and therapies and no assurance may be given that any of the Company’s products or therapies will be granted such approval. The Company’s current plans include the development of regenerative medical applications up to the point of successful completion of Phase I and/ or Phase II clinical trials after which the Company would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials. The Company can provide no assurance that the Company will be able to sell or license any product or that, if such product is sold or licensed, such sale or license will be on terms favorable to the Company. 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. DERIVATIVE LIABILITIES. The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815 of the FASB Accounting Standards Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations. The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model The Black Scoles pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of June 30, 2018 utilized the following inputs: Risk Free Interest Rate 1.31 -1.62% Expected Term 0.15-2.34 Yrs Expected Volatility 154-197% Expected Dividends 0 H. 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 June 30, 2018 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. I. 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. J. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended June 30, 2018 . K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any. L. 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. M. INTEREST RECEIVABLE Interest receivable is stated at cost, less impairment, if any.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Jun. 30, 2018
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 August 2014, 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. In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company anticipates adoption in the fiscal year ending September 30, 2019.

Going Concern

Going Concern	9 Months Ended
	Jun. 30, 2018
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 $16,483,071 during the period from April 24, 2012 (inception) through June 30, 2018. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management plans to raise additional funds by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. During the quarter ended December 31, 2017 the Company raised $625,000 cash through the issuance of convertible debentures, exclusive of fees and/or discounts on notes. During the quarter ended March 31, 2018, the Company raised $50,000 cash through the sale of equity securities and $225,000 cash through the issuance of convertible debentures, exclusive of fees and/or discounts on notes. During the quarter ended June 30, 2018 the Company raised $138,000 cash through the issuance of convertible debentures and satisfaction of a Note Receivable held by the Company as consideration for a previously issued convertible debenture.

Notes Payable

Notes Payable	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 4. NOTES PAYABLE June 30, 2018 David Koos ( Note 8) 227 Bostonia Partners 3,000 Notes payable $ 3,227 $227 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. $3,000 lent to the Company by Bostonia Partners is due and payable May 10 2017 and bears simple interest at a rate of 10% per annum.

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Jun. 30, 2018
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). (iv) 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 9,845. As of June 30, 2018 $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 June 30, 2018 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). (iv) 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 June 30 2018 the unamortized discount on the convertible note outstanding is $ 2,557. As of June 30, 2018 $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 June 30, 2018 is $0. 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 0. As of June 30, 2018 $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 June 30, 2018 is : (a) $42,000 if the entire principal amount is converted into common stock (b) $62,000 if the entire principal amount is converted into Series A Preferred stock On September 20, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of 10% per annum . The maturity of the Note is one year from the issue date. The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $0.0125 per share. The Company shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. The issuance of the Note amounted in a beneficial conversion feature of $50,000 which is amortized under the Interest Method over the life of the Note. As of June 30, 2018 the unamortized discount on the convertible note outstanding is $ 0. As of June 30, 2018 $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 June 30, 2018 is : (a) $42,000 if the entire principal amount is converted into common stock (b) $62,000 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $7,191. As of June 30, 2018 $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 June 30, 2018 is : (a) $42,000 if the entire principal amount is converted into common stock (b) $62,000 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $8835. As of June 30, 2018 $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 June 30, 2018 is : (a) $42,000if the entire principal amount is converted into common stock (b) $62,000 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 8,835 As of June 30, 2018 $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 June 30, 2018 is: (a) $42,000 if the entire principal amount is converted into common stock (b) $62,000 if the entire principal amount is converted into Series A Preferred stock On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $50,000 for consideration consisting of $50,000 cash. The Note pays simple interest in the amount of 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 8,835 As of June 30, 2018 $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 June 30, 2018 is : (a) $42,000 if the entire principal amount is converted into common stock (b) $62,000 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 0. As of June 30, 2018 $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 June 30, 2018 is : (a) $52,000 if the entire principal amount is converted into common stock (b) $72,000 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 June 30 , 2018 $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 $260,869 was recognized by the Company as of June 30, 2018. 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 42,153. 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 June 30, 2018 $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 $83,333 was recognized by the Company as of June 30, 2018. The issuance of the Note amounted in a discount $25,000 which is amortized under the Interest Method over the life of the Note. As of June 30, 2018 the unamortized discount on the convertible note outstanding is $ 14,233. 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 June 30, 2018 $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 $166,667 was recognized by the Company as of June 30, 2018. 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $ 29,470. 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) month anniversary of the Maturity Date of the Note. As of June 30, 2018 $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 $166,667 was recognized by the Company as of June 30, 2018. 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 June 30, 2018 the unamortized discount on the convertible note outstanding is $30,109. On April 19, 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 April 19, 2020. All or part of the principal is convertible at any t

Notes Receivable

Notes Receivable	9 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Notes Receivable	NOTE 6. NOTES RECEIVABLE June 30, 2018 Entest Biomedical, Inc. (Note 8) $ 4,551 $4,551 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	9 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. INCOME TAXES As of June 30, 2018 Deferred tax assets: Net operating tax carry forwards $ 3,461,445 181Other -0- Gross deferred tax assets 3,461,445 Valuation allowance (3,461,445) Net deferred tax assets $ -0- As of June 30 2018 the Company has a Deferred Tax Asset of $3,461,445 completely attributable to net operating loss carry forwards of approximately $16,483,071 (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 21% Federal Corporate Rate.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8. RELATED PARTY TRANSACTIONS As of June 30, 2018 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 June 30, 2018 Entest Biomedical Inc. is indebted to the Company in the amount of $4,551. $4,551 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. On March 17, 2018 Harry Lander, the Company’s President, agreed to not elect to exchange any of Regen’s Series M Preferred Stock issued to Lander pursuant to the “AMENDMENT TO EMPLOYMENT AGREEMENT BY AND BETWEEN HARRY M. LANDER AND REGEN BIOPHARMA, INC. AND AGREEMENT TO RETURN SHARES OF STOCK DATED February 23, 2017” for any other class of Regen’s securities for a period of five years for consideration of $45,000. As of June 30, 2018 the Company is indebted to David R. Koos in the amount of $227. $227 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 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, During the quarter ended June 30, 2017 Zander caused to be issued to the Company 83,000 shares of the nonvoting convertible preferred stock of Entest Biomedical, Inc. in satisfaction of 83,000 owed to the Company by Zander.On June 23, 2017 $7,000 of principal indebtedness and $147 of Accrued Interest Payable by the Company to Zander was applied toward the satisfaction of a minimum royalty payment owed by Zander to the Company pursuant to the Agreement. During the quarter ended September 30, 2017 Zander caused to be issued to the Company 102,852 shares of the nonvoting convertible preferred stock of Entest Biomedical, Inc. in satisfaction of $102,852 owed to the Company by Zander. During the quarter ended December 31, 2017 Zander prepaid $58,000 of minimum royalties which will become due pursuant to the Agreement. During the quarter ended March 31, 2018 Zander prepaid $20,000 of minimum royalties which will become due pursuant to the Agreement. On February 7, 2018 the Company and Zande agreed to a 10% reduction of Zander’s June 2018 Annual Anniversary Fee obligation if Zander pays such fee on or before February 10, 2018. $90,000 was paid by Zander in satisfaction of the June 2018 Annual Anniversary Fee during the quarter ended March 31, 2018 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. During the quarter ended June 30, 2018 $11,500 was advanced to the Company by Todd Caven , the Chief Financial Officer of the Company, in anticipation of the purchase by Caven of the securities of the Company. Todd Caven serves as Chief Financial Officer of the Company.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2018
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 . 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	9 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Stockholders Equity	NOTE 10. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of June 30, 2018: Common stock, $ 0.0001 par value; 500,000,000 shares authorized: 158,726,196 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 June 30, 2018, 300,000,000 is designated Series A Preferred Stock of which 139,942,206 shares are outstanding as of June 30, 2018 and 300,000,000 is designated Series M Preferred Stock of which 38,000,000 shares are outstanding as of June 30, 2018. 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	9 Months Ended
	Jun. 30, 2018
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. On May 30, 2017 Zander Therapeutics Inc. caused to be issued to Regen Biopharma, Inc. 83,000 of the nonvoting convertible preferred shares of Entest Biomedical, Inc in satisfaction of eighty three thousand US dollars ($83,000) to be paid to Regen Biopharma, Inc. by Zander Theraputics, Inc as a license fee On July 19, 2017 Zander Therapeutics Inc. caused to be issued to Regen Biopharma, Inc. 102852 of the nonvoting convertible preferred shares of Entest Biomedical, Inc in satisfaction of $102,852 to be paid to Regen Biopharma, Inc. by Zander Theraputics, Inc . The abovementioned constitute the Company’s sole investment securities as of June 30, 2018. As of June 30, 2018: 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 June 30, 2018 $ 192,000 $ $282,400 90,400 $(18,400 ) 185,852 Nonvoting Convertible Preferred 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 June 30, 2018 $ 185,852 $ $185,852 0 0

Stock Transactions

Stock Transactions	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Stock Transactions	NOTE 12. STOCK TRANSACTIONS Issuance of Common Shares On April 20, 2018 the Company issued 785,237 Common Shares (“Shares”) in satisfaction of $12,000 of convertible indebtedness and $760 of accrued interest due on convertible indebtedness. On April 30, 2018 the Company issued 363,597 of its Common Shares (“Shares”) in satisfaction of $5,000 of convertible indebtedness and $199 of accrued interest due on convertible indebtedness. On May 7, 2018 the Company issued 403,583 of its Common Shares (“Shares”) in satisfaction of $5,000 of convertible indebtedness and $246 of accrued interest due on convertible indebtedness. On June 1, 2018 the Company issued 405,858 of its Common Shares (“Shares”) in satisfaction of $5,000 of convertible indebtedness and $276 of accrued interest due on convertible indebtedness. On June 11, 2018 the Company issued 728,390 of its Common Shares (“Shares”) in satisfaction of $10,000 of convertible indebtedness and $117 of accrued interest due on convertible indebtedness. On May 18, 2018 the Company issued 4712320 of its Common Shares (“Shares”) in satisfaction of $50,000 of convertible indebtedness and $8904 of accrued interest due on convertible indebtedness. Issuance of Series A Preferred Shares On April 10 2018 the Company issued 40,080 Series A Preferred Shares (“Shares”) in satisfaction of $1,000 of convertible indebtedness and $42 of accrued interest due on convertible indebtedness. On May 18, 2018 the Company issued 108,004 Series A Preferred Shares (“Shares”) in satisfaction of $2,000 of convertible indebtedness and $106 of accrued interest due on convertible indebtedness. On June 1, 2018 the Company issued 146,407 Series A Preferred Shares (“Shares”) in satisfaction of $2,000 of convertible indebtedness and $112 of accrued interest due on convertible indebtedness. On June 13, 2018 the Company issued 181,018 Series A Preferred Shares (“Shares”) in satisfaction of $2,000 of convertible indebtedness and $117 of accrued interest due on convertible indebtednes

Prior Period Adjustments

Prior Period Adjustments	9 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Prior Period Adjustments	NOTE 13. PRIOR PERIOD ADJUSTMENTS The Company has adjusted Research and Development Expenses and Interest Expense for the Period ended December 31, 2016 in the following manner: (1) Research and Development Expenses recognized for the period ended December 31, 2016 has been reduced by $15,000 (2) Interest Expense has been increased by $1,246 The aforementioned adjustments have resulted in a reduction in Net Loss for the period ended December 31, 2016 as originally reported of $13,754 The Company has adjusted Research and Development Expenses and Interest Expense for the Period ended March 31, 2017 in the following manner: (3) Research and Development Expenses recognized for the period ended March 31, 2017 has been reduced by $80,000 (4) Interest Expense has been increased by $1,219 The aforementioned adjustments have resulted in a reduction in Net Loss for the period ended March 31, 2017 as originally reported of $78,781 The Company has adjusted Interest Expense for the Period ended June 30, 2017 in the following manner: Interest Expense has been increased by $1,232 The aforementioned adjustments have resulted in an increase in Net Loss for the period ended June 30, 2017 as originally reported of $1,232.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 14. SUBSEQUENT EVENTS On July 11, 2018 the Company issues 451,629 common shares in consideration of $5,000of convertible indebtedness and 313 of accrued interest on convertible indebtedness. On July 11, 2018 the Company issued a a Convertible Note (“Note”) in the face amount of $11,500 to the Company’s Chief Financial Officer for consideration consisting of $11,500 cash. The Note pays simple interest in the amount of 10% per annum . The maturity of the Note is May 4, 2021. The Note is convertible 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) $0.01 per common share as of the date which is the earlier of: (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. (ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iii) That date which is twenty four (24) months subsequent to the date of execution of this Note.

Organization and Summary of S21

Organization and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2018
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.
DERIVATIVE LIABILITIES	G. DERIVATIVE LIABILITIES. The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815 of the FASB Accounting Standards Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations. The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model The Black Scoles pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of June 30, 2018 utilized the following inputs: Risk Free Interest Rate 1.31 -1.62% Expected Term 0.15-2.34 Yrs Expected Volatility 154-197% Expected Dividends 0
INCOME TAXES	H. 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 June 30, 2018 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	I. 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	J. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the quarter ended June 30, 2018 .
NOTES RECEIVABLE	K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any.
REVENUE RECOGNITION	L. 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.
INTEREST RECEIVABLE	M. INTEREST RECEIVABLE Interest receivable is stated at cost, less impairment, if any.

Organization and Summary of S22

Organization and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Schedule of Derivative Liability	Risk Free Interest Rate 1.31 -1.62% Expected Term 0.15-2.34 Yrs Expected Volatility 154-197% Expected Dividends 0

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Notes Payable	June 30, 2018 David Koos ( Note 8) 227 Bostonia Partners 3,000 Notes payable $ 3,227

Notes Receivable (Tables)

Notes Receivable (Tables)	9 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Notes Receivable	June 30, 2018 Entest Biomedical, Inc. (Note 8) $ 4,551

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Deferred tax assets	Deferred tax assets: Net operating tax carry forwards $ 3,461,445 181Other -0- Gross deferred tax assets 3,461,445 Valuation allowance (3,461,445) Net deferred tax assets $ -0-

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Comprehensive Income	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 June 30, 2018 $ 192,000 $ $282,400 90,400 $(18,400 ) 185,852 Nonvoting Convertible Preferred 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 June 30, 2018

Organization and Summary of S27

Organization and Summary of Significant Accounting Policies (Details Narrative)	9 Months Ended
	Jun. 30, 2018USD ($)
Accounting Policies [Abstract]
Advertising expenses	$ 0
Valuation allowance	100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended			71 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss since inception				$ (16,483,071)
Sale of equity securities		$ 50,000
Issuance of convertible debt	$ 138,000	$ 225,000	$ 625,000

Notes Payable and Convertible N

Notes Payable and Convertible Notes Payable - Notes Payable (Details)	Jun. 30, 2018USD ($)
Notes Payable	$ 3,227
David Koos
Notes Payable	227
Bostonia Partners
Notes Payable	$ 3,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	9 Months Ended
	Jun. 30, 2018USD ($)
David Koos
Note payable	$ 227
Interest rate per annum	15.00%
Bostonia Partners
Note payable	$ 3,000
Interest rate per annum	10.00%
Maturity Date	May 10, 2017
Entest Biomedical, Inc
Interest rate per annum	10.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative)	9 Months Ended
	Jun. 30, 2018USD ($)
Convertible Note; December 22, 2016
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	40,000
Convertible Note; March 8, 2016
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	8.00%
Maturity Date	Mar. 8, 2019
Beneficial conversion feature	$ 42,600
Unamortized discount	9,845
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%
Maturity Date	Apr. 6, 2019
Beneficial conversion feature	$ 9,900
Unamortized discount	2,557
Converted value that exceeds the principal amount	0
Outstanding balance	50,000
Convertible Note; September 8, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Sep. 8, 2017
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	62,000
Convertible Note; September 20, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Sep. 20, 2017
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	62,000
Convertible Note; October 7, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 7, 2018
Beneficial conversion feature	$ 50,000
Unamortized discount	7,191
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	62,000
Convertible Note; October 31, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 31, 2018
Beneficial conversion feature	$ 50,000
Unamortized discount	8,835
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	62,000
Convertible Note #2; October 31, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 31, 2018
Beneficial conversion feature	$ 50,000
Unamortized discount	8,835
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	62,000
Convertible Note #3; October 31, 2016
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 31, 2018
Beneficial conversion feature	$ 50,000
Unamortized discount	8,835
Outstanding balance	50,000
Converted value that exceeds the principal if converted into common stock	42,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	$ 62,000
Convertible Note; December 22, 2016
Maturity Date	Dec. 22, 2017
Beneficial conversion feature	$ 40,000
Converted value that exceeds the principal if converted into common stock	52,000
Converted value that exceeds the principal if converted into Series A Preferred Stock	72,000
Convertible Note; March 1, 2017
Convertible note issued and outstanding	$ 75,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 1, 2020
Unamortized discount	$ 42,153
Outstanding balance	75,000
Derivative Liability	260,869
Convertible Note; March 9, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 9, 2020
Unamortized discount	$ 14,233
Outstanding balance	25,000
Derivative Liability	83,333
Convertible Note; March 13, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Feb. 24, 2020
Unamortized discount	$ 29,470
Outstanding balance	50,000
Derivative Liability	166,667
Convertible Note: March 31, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Mar. 31, 2020
Unamortized discount	$ 30,109
Outstanding balance	50,000
Derivative Liability	166,667
Convertible Note; April 19, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Apr. 19, 2020
Unamortized discount	$ 15,054
Outstanding balance	25,000
Derivative Liability	83,333
Convertible Note #2; April 19, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Apr. 19, 2020
Unamortized discount	$ 30,109
Outstanding balance	50,000
Derivative Liability	166,667
Convertible Note; May 5, 2017
Convertible note issued and outstanding	$ 200,000
Convertible note, interest rate	10.00%
Maturity Date	May 5, 2020
Unamortized discount	$ 123,357
Outstanding balance	200,000
Derivative Liability	666,667
Convertible Note; May 10, 2017
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	May 9, 2020
Unamortized discount	$ 60,082
Outstanding balance	100,000
Derivative Liability	333,333
Convertible Note; May 19, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	May 19, 2020
Unamortized discount	$ 30,109
Outstanding balance	50,000
Derivative Liability	166,667
Convertible Note; June 26, 2017
Convertible note issued and outstanding	$ 150,000
Convertible note, interest rate	10.00%
Maturity Date	Jun. 16, 2020
Unamortized discount	$ 99,171
Outstanding balance	150,000
Derivative Liability	500,000
Convertible Note; June 28, 2016
Convertible note issued and outstanding	$ 79,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	1,000
Original Issue Discount	4,000
Convertible Note; July 24, 2017
Convertible note issued and outstanding	$ 60,000
Convertible note, interest rate	10.00%
Maturity Date	Jul. 24, 2020
Unamortized discount	$ 41,332
Outstanding balance	60,000
Derivative Liability	200,000
Convertible Note; August 23, 2017
Convertible note issued and outstanding	$ 85,000
Convertible note, interest rate	8.00%
Maturity Date	Aug. 23, 2018
Unamortized discount	$ 12,609
Outstanding balance	85,000
Derivative Liability	68,750
Cash issued for convertible note	74,750
Convertible Note; September 7, 2017
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	8.00%
Maturity Date	Sep. 7, 2018
Unamortized discount	$ 7,645
Outstanding balance	25,000
Derivative Liability	20,147
Cash issued for convertible note	38,000
Convertible Note; #2 September 7, 2017
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	8.00%
Maturity Date	Sep. 7, 2018
Unamortized discount	$ 7,645
Outstanding balance	40,000
Derivative Liability	32,234
Cash issued for convertible note	38,000
Convertible Note; #3 September 7, 2017
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	8.00%
Maturity Date	Sep. 7, 2018
Unamortized discount	$ 7,671
Outstanding balance	33,000
Derivative Liability	106,615
Cash issued for convertible note	38,000
Convertible Note; August 29, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Aug. 29, 2020
Unamortized discount	$ 18,042
Outstanding balance	25,000
Derivative Liability	83,333
Convertible Note; September 22, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Sep. 21, 2020
Unamortized discount	$ 37,317
Outstanding balance	50,000
Derivative Liability	173,913
Convertible Note; #2 September 22, 2017
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	Sep. 22, 2020
Unamortized discount	$ 74,361
Outstanding balance	350,877
Derivative Liability	344,828
Cash issued for convertible note	100,000
Convertible Note; September 25, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Sep. 25, 2020
Unamortized discount	$ 37,317
Outstanding balance	50,000
Derivative Liability	175,439
Cash issued for convertible note	50,000
Convertible Note; October 3, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 3, 2020
Unamortized discount	$ 37,819
Outstanding balance	50,000
Derivative Liability	173,913
Convertible Note; October 4, 2017
Convertible note issued and outstanding	$ 40,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 4, 2020
Unamortized discount	$ 30,291
Outstanding balance	40,000
Derivative Liability	139,130
Convertible Note; October 16, 2017
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 9, 2020
Unamortized discount	$ 76,186
Outstanding balance	100,000
Derivative Liability	347,826
Convertible Note; November 01, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Nov. 1, 2020
Unamortized discount	$ 19,571
Outstanding balance	25,000
Derivative Liability	86,957
Convertible Note; #2 November 1, 2017
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Nov. 1, 2020
Unamortized discount	$ 19,571
Outstanding balance	25,000
Derivative Liability	86,957
Convertible Note; October 9, 2017
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	Oct. 9, 2020
Unamortized discount	$ 76,186
Outstanding balance	100,000
Derivative Liability	347,826
Convertible Note; December 15, 2017
Convertible note issued and outstanding	$ 35,000
Convertible note, interest rate	10.00%
Maturity Date	Dec. 15, 2020
Unamortized discount	$ 28,804
Outstanding balance	35,000
Derivative Liability	127,826
Convertible Note; December 20, 2017
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	Dec. 20, 2020
Unamortized discount	$ 365,714
Outstanding balance	100,000
Derivative Liability	82,755
Convertible Note #2; December 20, 2017
Convertible note issued and outstanding	$ 115,000
Convertible note, interest rate	8.00%
Maturity Date	Dec. 6, 2018
Unamortized discount	$ 51,041
Outstanding balance	115,000
Derivative Liability	109,524
Cash issued for convertible note	100,000
Original Issue Discount	1,750
Convertible Note; December 06, 2017
Convertible note issued and outstanding	$ 50,000
Convertible note, interest rate	10.00%
Maturity Date	Nov. 6, 2020
Unamortized discount	$ 40,739
Outstanding balance	50,000
Derivative Liability	182,609
Cash issued for convertible note	50,000
Convertible Note; January 24, 2018
Convertible note issued and outstanding	$ 25,000
Convertible note, interest rate	10.00%
Maturity Date	Dec. 6, 2020
Unamortized discount	$ 21,275
Outstanding balance	25,000
Derivative Liability	91,304
Cash issued for convertible note	25,000
Convertible Note; February 28, 2018
Convertible note issued and outstanding	$ 100,000
Convertible note, interest rate	10.00%
Maturity Date	Feb. 28, 2021
Unamortized discount	$ 88,959
Outstanding balance	100,000
Derivative Liability	365,217
Cash issued for convertible note	100,000
Convertible Note; February 26, 2018
Convertible note issued and outstanding	$ 115,000
Convertible note, interest rate	12.00%
Maturity Date	Feb. 26, 2019
Unamortized discount	$ 76,246
Outstanding balance	115,000
Derivative Liability	100,000
Cash issued for convertible note	100,000
Original Issue Discount	15,000
Convertible Note; May 18, 2018
Convertible note issued and outstanding	$ 114,000
Convertible note, interest rate	10.00%
Maturity Date	Feb. 18, 2019
Unamortized discount	$ 96,303
Outstanding balance	114,000
Derivative Liability	173,714
Cash issued for convertible note	100,000
Original Issue Discount	$ 14,000

Notes Receivable - Notes Receiv

Notes Receivable - Notes Receivable (Details)	Jun. 30, 2018USD ($)
Entest Biomedical, Inc
Notes Receivable	$ 4,551

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - Entest Biomedical, Inc	9 Months Ended
	Jun. 30, 2018USD ($)
Promissory Note	$ 4,551
Interest rate per annum	10.00%

Income Taxes - Deferred tax ass

Income Taxes - Deferred tax assets (Details)	Jun. 30, 2018USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 3,461,445
Other	0
Gross deferred tax assets	3,461,445
Valuation allowance	(3,461,445)
Net deferred tax assets	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Jun. 30, 2018USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Asset	$ 3,461,445
Net operating loss carry forwards	$ 16,483,071
Federal corporate rate	21.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended					9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Sep. 28, 2015	Jun. 30, 2018	Mar. 31, 2018	Mar. 17, 2018	Jun. 23, 2017
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	$ 4,551					4,551
Notes Payable, Total amount	3,227					3,227
License fee					$ 100,000
Royalties receivable, percentage					4.00%
Royalties, receivable					$ 10,000
Common shares issued in satisfaction of license fee					8,000,000
Common shares value in issuance of license initiaion fee					$ 100,000
Revenue recognized equivalent to fair value of common shares					192,000
Partial payment				$ 17,000
Nonvoting convertible preferred stock of Entest Biomedical, Inc issued		102,852	83,000
Debt applied to royalty payment									$ 7,147
Receivable from Zander	20,000	$ 17,000				20,000	$ 58,000
Anniversery Fee					$ 100,000	$ 90,000
Todd Caven
Advance From Related Party	11,500
Harry M. Lander
Consideration								$ 45,000
Entest Biomedical, Inc
Interest rate per annum						10.00%
David Koos
Interest rate per annum						15.00%
Notes Payable, Total amount	227					$ 227
Note payable	227					227
Blackbriar Partners
Notes Payable, Total amount	46,840					46,840
Note payable	$ 274					$ 274

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	9 Months Ended
	Jun. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly rent payable to Entest	$ 5,000

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - $ / shares	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, authorized	500,000,000	500,000,000
Common stock issued and outstanding	158,726,196	139,704,157
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	800,000,000	100,000,000
Series A
Preferred stock, non-cumulative cash dividends	$ 0.01
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.
Series AA Preferred Stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	600,000	600,000
Preferred stock, shares issued and outstanding	50,000	50,000
Preferred stock, shares outstanding	50,000	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 M
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	300,000,000	300,000,000
Preferred stock, shares issued and outstanding	38,000,000	32,000,000
Preferred stock, shares outstanding	38,000,000	32,000,000
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
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	300,000,000	300,000,000
Preferred stock, shares issued and outstanding	139,942,206	136,966,617
Preferred stock, shares outstanding	139,942,206	136,966,617

Investment Securities (Details)

Investment Securities (Details) - USD ($)	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Investment Securities, Fair Value	$ 468,252	$ 465,852
Common Stock
Investment Securities, Basis	192,000
Investment Securities, Fair Value	282,400
Investment Securities, Total Unrealized Losses	90,400
Investment Securities, Net Unrealized Loss during the quarter	(18,400)
Nonvoting Convertible Preferred Stock
Investment Securities, Basis	185,852
Investment Securities, Fair Value	185,852
Investment Securities, Total Unrealized Losses	0
Investment Securities, Net Unrealized Loss during the quarter	$ 0

Investment Securities (Details

Investment Securities (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jul. 19, 2017	May 30, 2017	Sep. 28, 2015
Common shares of Entest Biomedical, Inc	8,000,000
Nonvoting Convertible Preferred Stock
Stock issued in satisfaction of debt, shares		102,852	83,000
Stock issued in satisfaction of debt, value		$ 102,852	$ 83,000
Common Stock
Stock issued as license fee, shares				8,000,000
Stock issued as license fee, value				$ 100,000

Stock Transactions (Details Nar

Stock Transactions (Details Narrative) - Convertible Debt - USD ($)	6 Months Ended	7 Months Ended			8 Months Ended
	Apr. 10, 2018	May 07, 2018	Apr. 30, 2018	Apr. 20, 2018	Jun. 13, 2018	Jun. 11, 2018	Jun. 01, 2018	May 18, 2018
Common Stock
Shares issued in satisfaction of convertible identedness		403,583		785,237		728,390	405,858	4,712,320
Value of shares issued in satisdaction of convertible debt		$ 5,000		$ 12,000		$ 10,000	$ 5,000	$ 50,000
Accrued Interest		$ 246		$ 760		$ 117	$ 276	$ 8,904
Series A Preferred Stock
Shares issued in satisfaction of convertible identedness	40,080				181,018		146,407	108,004
Value of shares issued in satisdaction of convertible debt	$ 1,000				$ 2,000		$ 2,000	$ 2,000
Accrued Interest	$ 42				$ 117		$ 112	$ 106
Common Stock
Shares issued in satisfaction of convertible identedness			363,597
Value of shares issued in satisdaction of convertible debt			$ 5,000
Accrued Interest			$ 199

Prior Period Adjustments (Detai

Prior Period Adjustments (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Jun. 30, 2017
Equity [Abstract]
Reduction in Research and Development Expenses	$ 15,000	$ 80,000
Increase in interest expense	1,246	1,219	$ 1,232
Reduction in Net Loss	$ 13,754	$ 78,781	$ 1,232

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 11, 2018	May 07, 2018	Apr. 20, 2018	Jun. 11, 2018	Jun. 01, 2018	May 18, 2018	Jun. 30, 2018	Sep. 30, 2017
Cash							$ 55,404	$ 269,973
Convertible Debt | Common Stock
Shares issued in satisfaction of convertible identedness		403,583	785,237	728,390	405,858	4,712,320
Value of shares issued in satisdaction of convertible debt		$ 5,000	$ 12,000	$ 10,000	$ 5,000	$ 50,000
Accrued Interest		$ 246	$ 760	$ 117	$ 276	$ 8,904
Subsequent Event [Member] | Convertible Debt | Chief Financial Officer [Member]
Convertible debt face amount	$ 11,500
Cash	$ 11,500
Interest rate	10.00%
Maturity Date	May 4, 2021
Subsequent Event [Member] | Convertible Debt | Common Stock
Shares issued in satisfaction of convertible identedness	451,629
Value of shares issued in satisdaction of convertible debt	$ 5,000
Accrued Interest	$ 313