Regen BioPharma (RGBP) 10-Q/A 22 Dec 21 2021 Q3 Quarterly report (amended) Financial data

Cover

Cover	9 Months Ended
	Jun. 30, 2021shares
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	THIS AMENDMENT NO.1 TO REGEN BIOPHARMA INC’S (THE “COMPANY”) FORM 10-Q FOR THE PERIOD ENDED JUNE 30, 2021 (“(“ORIGINAL FILING”) IS BEING FILED SOLELY TO AMEND THE FOLLOWING PORTIONS OF THE ORIGINAL FILING.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	333-191725
Entity Registrant Name	REGEN BIOPHARMA, INC.
Entity Central Index Key	0001589150
Entity Tax Identification Number	45-5192997
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4700 Spring Street
Entity Address, Address Line Two	St 304
Entity Address, City or Town	La Mesa
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91942
City Area Code	619
Local Phone Number	722-5505
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	3,780,195,788

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash	$ 188,179
Accounts Receivable, Related Party	185,466	103,192
Note Receivable, Related Party	5,396	0
Accrued Interest Receivable	96	0
Prepaid Expenses	0	28
Total Current Assets	379,137	103,220
OTHER ASSETS
Investment Securities	1,034,550	0
Investment Securities, Related Party	19,969	19,969
Total Other Assets	1,054,519	19,969
TOTAL ASSETS	1,433,656	123,189
Current Liabilities:
Accounts payable	100,223	110,486
Notes Payable	14,227	62,127
Accrued payroll taxes	4,241	4,241
Accrued Interest	960,453	830,061
Accrued Rent	23,548	23,548
Accrued Payroll	1,266,679	1,189,319
Other Accrued Expenses	41,423	41,423
Bank Overdraft	1,000	1,000
Due to Investor	20,000	20,000
Unearned Income	1,875,794
Derivative Liability	7,173,677	2,634,215
Convertible Notes Payable Less  unamortized discount	2,342,575	2,522,716
Convertible Notes Payable, Related Parties Less  unamortized discount	21,500	19,050
Total Current Liabilities	13,845,341	7,458,187
Long Term Liabilities:
Convertible Notes Payable, Related Parties Less  unamortized discount		0
Total Liabilities	13,845,341	7,458,187
STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 4,800,000,000 authorized and    1,605,000,246 issued and outstanding as of September 30, 2020 and 4,800,000,000 authorized and 3,780,195,788 shares issued and outstanding June 30,2021.	378,018	160,498
Additional Paid in capital	8,392,382	8,313,877
Contributed Capital	736,326	731,711
Retained Earnings (Deficit)	(21,964,232)	(16,583,666)
Total Stockholders' Equity (Deficit)	(12,411,685)	(7,334,998)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	1,433,656	123,189
Series A Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	41,415	38,177
Series A A Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	5	5
Series M [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	4,400	4,400
Series N C [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	$ 1	$ 0

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Sep. 30, 2020
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	4,800,000,000	4,800,000,000
Common stock, shares issued	3,780,195,788	1,605,000,246
Common stock, shares outstanding	3,780,195,788	1,605,000,246
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	800,000,000	800,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares outstanding	381,768,689	414,147,858
Series A A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	600,000	600,000
Preferred stock, shares outstanding	50,000	50,000
Series M [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares outstanding	44,000,000	44,000,000
Series N C [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000	0
Preferred stock, shares outstanding	10,000	0

CONDENSED CONSOLIDATED STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
REVENUES
Revenues	$ 29,206		$ 29,206
Revenues, Related Party	27,425	27,425	82,274	82,274
TOTAL REVENUES	56,631	27,425	111,480	82,274
COST AND EXPENSES
Research and Development	14,254	12	15,893	10,354
General and Administrative	24,157	43,749	108,821	205,994
Consulting and Professional Fees	50,711	0	50,711	37,786
Rent	10,000	0	10,000	18,548
Total Costs and Expenses	99,122	43,761	185,425	272,682
OPERATING INCOME (LOSS)	(42,491)	(16,336)	(73,945)	(190,408)
OTHER INCOME & (EXPENSES)
Interest Income	96	0	96
Interest Expense	(59,569)	(81,343)	(198,029)	(252,000)
Interest Expense attributable to Amortization of Discount	(414)	(137,603)	(47,063)	(526,422)
Gain( Loss) on sale of Investment Securities	(206,900)	0	(206,900)
Unrealized Gain ( Loss) on sale of Investment SecuritIes	(308,550)	0	(308,550)
Derivative Income (Expense)	(6,871,286)	3,441,227	(4,546,175)	3,180,398
TOTAL OTHER INCOME (EXPENSE)	(7,446,624)	3,222,281	(5,306,621)	2,401,976
NET INCOME (LOSS)	(7,489,115)	3,205,945	(5,380,566)	2,211,567
NET INCOME (LOSS) attributable to common shareholders	$ (7,489,115)	$ 2,564,755	$ (5,380,566)	$ 1,769,254
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	$ (0.0021)	$ 0.0016		$ 0.00130
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	3,573,338,986	1,605,000,246	2,608,298,343	1,359,014,732

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDER'S EQUITY DEFICIT (UNAUDITED) - USD ($)	Preferred Stock Series A [Member]	Series A A Preferred Stock [Member]	Series N C Preferred Stock [Member]	Common Stock [Member]	Series M Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Contributed Capital [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Sep. 30, 2019	$ 34,838	$ 5		$ 59,998	$ 3,800	$ 8,261,993	$ (19,998,086)	$ 728,658			$ (10,908,795)
Beginning balance, Shares at Sep. 30, 2019	348,376,230	50,000		600,001,406	38,000,000
Shares issued for Debt				$ 1,510		3,397					4,907
Shares issued for Debt, Shares				15,100,608
Shares issued for interest				$ 438		984					1,422
Shares Issued For Interest, Shares				4,376,007
Shares issued for Debt				$ 2,083		7,917					10,000
Shares issued for Debt, Shares				20,834,497
Shares issued for interest				$ 342		1,299					1,641
Shares Issued For Interest, Shares				3,418,941
Shares issued for Debt				$ 2,500		6,500					9,000
Shares issued for Debt, Shares				25,002,163
Shares issued for interest				$ 422		1,096					1,518
Shares Issued For Interest, Shares				4,217,031
Shares issued for Debt				$ 1,925		3,850					5,775
Shares issued for Debt, Shares				19,254,584
Shares issued for interest				$ 875		1,750					2,625
Shares Issued For Interest, Shares				8,745,416
Shares issued for Debt				$ 3,056		7,944					11,000
Shares issued for Debt, Shares				30,555,555
Shares issued for Services					$ 600						600
Shares issued for services, Shares					6,000,000
Shares issued for interest				$ 3,095		(310)					2,785
Shares issued for Interest, Shares				30,946,444
Shares issued for Fees				$ 556		(56)					500
Shares issued for Fees, Shares				5,555,556
Shares issued for Debt				$ 3,650		2,920					6,570
Shares issued for Debt, Shares				36,500,000
Shares issued for Debt				$ 3,125		3,625					6,750
Shares Issued for Debt, Shares				31,251,177
Shares issued for interest				$ 439		510					949
Shares issued for Interest, Shares				4,393,684
Shares issued for Debt				$ 3,056		2,444					5,500
Shares Issued for Debt, Shares				30,558,094
Shares issued for interest				$ 556		444					1,000
Shares issued for Interest, Shares				5,556,017
Shares issued for Debt				$ 3,123		2,967					6,090
Shares Issued for Debt, Shares				31,234,276
Shares issued for interest				$ 531		504					1,035
Shares issued for Interest, Shares				5,308,288
Shares issued for Debt				$ 4,192		3,354					7,546
Shares Issued for Debt, Shares				41,922,222
Shares issued for Debt				$ 1,006		(99)					907
Shares Issued for Debt, Shares				10,064,761
Shares issued for interest				$ 2,631		(260)					2,371
Shares issued for Interest, Shares				26,310,416
Shares issued for Fees				$ 555		(55)					500
Shares issued for Fees, Shares				5,548,380
Shares issued for Debt				$ 4,973		905					5,878
Shares Issued for Debt, Shares				49,729,272
Shares Issued for Debt				$ 3,778		(1,512)					2,266
Shares Issued for Debt, Shares				37,777,157
Shares issued for interest				$ 610		(244)					366
Shares issued for Interest, Shares				6,101,694
Shares issued for Fees				$ 834		(334)					500
Shares issued for Fees, Shares				8,335,648
Shares Issued for Debt				$ 5,220		(2,088)					3,132
Shares Issued for Debt, Shares				52,200,000
Shares Issued for Debt				$ 4,208		1,262					5,470
Shares Issued for Debt, Shares				42,081,411
Shares issued for interest				$ 768		230					998
Shares issued for Interest, Shares				7,677,742
Shares Issued for Debt				$ 4,143		3,314					7,457
Shares Issued for Debt, Shares				41,433,258
Shares issued for Interest				$ 57		45					102
Shares issued for Interest, Shares				566,742
Shares Issued for Debt				$ 5,046		(1,766)					3,280
Shares Issued for Debt, Shares				50,462,834
Shares issued for Interest				$ 948		(332)					616
Shares issued for Interest, Shares				9,477,166
Shares issued for Debt				$ 5,990		(2,396)					3,594
Shares issued for Debt, Shares				59,900,000
Shares issued for Debt				$ 3,142		(2,200)					942
Shares issued for debt, Shares				31,421,505
Shares issued for Interest				$ 1,181		(827)					354
Shares issued for Interest, Shares				11,808,081
Shares issued for Fees				$ 1,668		(1,168)					500
Shares issued for Fees, Shares				16,678,081
Capital contribution quarter ended 12/31/2019								133			133
Net Loss							3,082,768				3,083,375
Ending balance, value at Dec. 31, 2019	$ 34,838	$ 5		$ 142,228	$ 4,400	8,305,609	(16,915,318)	728,791			(7,699,447)
Ending balance, Shares at Dec. 31, 2019	348,376,230	50,000		1,422,306,114	44,000,000
Shares issued for Debt				$ 6,969		(3,206)					3,763
Shares issued for Debt, Shares				69,685,185
Shares issued for interest				$ 1,748		(1,224)					524
Shares Issued For Interest, Shares				17,480,000
Shares issued for Debt				$ 3,683		(2,578)					1,105
Shares issued for Debt, Shares				36,826,333
Shares issued for interest				$ 1,862		(1,304)					558
Shares Issued For Interest, Shares				18,615,919
Shares issued for Debt				$ 674		(472)					202
Shares issued for Debt, Shares				6,739,096
Shares issued for Fees				$ 1,667		(1,167)					500
Shares issued for Fees, Shares				16,666,667
Shares issued for Fees				$ 1,668		(1,168)					500
Shares issued for Fees, Shares				16,680,931
Net Loss							(4,077,145)				(4,077,145)
Ending balance, value at Mar. 31, 2020	$ 34,838	$ 5		$ 160,498	$ 4,400	8,294,491	(20,992,464)	728,791			(11,769,440)
Ending balance, Shares at Mar. 31, 2020	348,376,230	50,000		1,605,000,246	44,000,000
Net Loss							3,205,944				3,205,944
Preferred Shares issued for Debt	$ 355					2,645					3,000
Preferred Shares issued for Debt, Shares	3,550,977
Preferred Shares issued for Interest	$ 169					1,257					1,426
Preferred Shares issued for Interest, Shares	1,687,898
Ending balance, value at Jun. 30, 2020	$ 35,362	$ 5		$ 160,498	$ 4,400	8,298,393	(17,786,519)	728,791			(8,559,070)
Ending balance, Shares at Jun. 30, 2020	353,615,105	50,000		1,605,000,246	44,000,000
Beginning balance, value at Sep. 30, 2020	$ 38,177	$ 5		$ 160,498	$ 4,400	8,313,876	(16,583,666)	731,711			(7,334,998)
Beginning balance, Shares at Sep. 30, 2020	381,768,689	50,000		1,605,000,246	44,000,000
Shares issued for Debt				$ 5,773		(2,021)					3,752
Shares issued for Debt, Shares				57,726,183
Shares issued for interest				$ 2,234		(782)					1,452
Shares Issued For Interest, Shares				22,339,663
Shares issued for Debt				$ 6,001		(2,101)					3,900
Shares issued for Debt, Shares				60,007,919
Shares issued for interest				$ 2,393		(838)					1,555
Shares Issued For Interest, Shares				23,926,234
Shares issued for Debt				$ 6,083		1,217					7,300
Shares issued for Debt, Shares				60,834,498
Shares issued for interest				$ 2,619		523					3,142
Shares Issued For Interest, Shares				26,185,501
Shares issued for Debt				$ 330		99					429
Shares issued for Debt, Shares				3,300,000
Shares issued for interest				$ 182		54					236
Shares Issued For Interest, Shares				1,819,077
Shares issued for Debt				$ 6,200		(2,170)					4,030
Shares issued for Debt, Shares				62,003,571
Shares issued for interest				$ 2,616		(916)					1,700
Shares issued for Interest, Shares				26,155,352
Shares issued for Fees				$ 123		36					159
Shares issued for Fees, Shares				1,228,077
Shares issued for Debt				$ 6,833		1,367					8,200
Shares issued for Debt, Shares				68,333,539
Shares issued for Debt	$ 2,000					11,000					13,000
Shares Issued for Debt, Shares	20,000,437
Shares issued for interest				$ 1,488		212					1,700
Shares issued for Interest, Shares				14,883,378
Shares issued for Debt				$ 8,889		7,111					16,000
Shares Issued for Debt, Shares				88,888,889
Shares issued for interest	$ 1,238					6,808					8,046
Shares issued for Interest, Shares	12,378,732
Shares issued for Debt				$ 8,200		(2,870)					5,330
Shares Issued for Debt, Shares				82,004,603
Shares issued for interest				$ 1,956		1,294					3,250
Shares issued for Interest, Shares				19,555,555
Shares issued for interest				$ 3,583		(1,254)					2,329
Additions to Contributed Capital Quarter ended 12/31/2020								1,865			1,865
Shares issued for Interest, Shares				35,832,781
Net Loss							1,666,367				1,666,367
Ending balance, value at Dec. 31, 2020	$ 41,415	$ 5		$ 226,001	$ 4,400	8,330,646	(14,917,299)	733,576			(5,581,256)
Ending balance, Shares at Dec. 31, 2020	414,147,858	50,000		2,260,025,066	44,000,000
Shares issued for Debt				$ 8,590		(3,436)					5,154
Shares issued for Debt, Shares				85,900,000
Shares issued for interest				$ 8,800		(4,400)					4,400
Shares Issued For Interest, Shares				88,000,000
Shares issued for Debt				$ 7,143		22,857					30,000
Shares issued for Debt, Shares				71,430,421
Shares issued for interest				$ 1,133		3,625					4,758
Shares Issued For Interest, Shares				11,328,865
Shares issued for Debt				$ 8,093		(2,833)					5,260
Shares issued for Debt, Shares				80,928,505
Shares issued for interest				$ 3,834		(1,342)					2,492
Shares Issued For Interest, Shares				38,341,033
Shares issued for Debt				$ 6,718		(3,361)					3,357
Shares issued for Debt, Shares				67,175,355
Shares issued for interest				$ 882		(441)					441
Shares Issued For Interest, Shares				8,824,645
Shares issued for Debt				$ 1,667		(667)					1,000
Shares issued for Debt, Shares				16,666,667
Shares issued for interest				$ 9,583		(3,833)					5,750
Shares issued for Interest, Shares				95,833,333
Shares issued for Debt				$ 6,832		(3,417)					3,415
Shares issued for Debt, Shares				68,319,520
Shares issued for Debt				$ 3,852		(1,927)					1,925
Shares issued for interest				$ 168		(84)					84
Shares issued for Interest, Shares				1,680,480
Shares Issued for Debt, Shares				38,519,260
Shares issued for interest				$ 148		(74)					74
Shares issued for Interest, Shares				1,480,740
Additions to Contributed Capital Quarter ended 3/31/2021								250			250
Net Loss							442,183				442,183
Ending balance, value at Mar. 31, 2021	$ 41,415	$ 5	$ 0	$ 293,444	$ 4,400	8,331,313	(14,475,117)	733,826			(5,070,713)
Ending balance, Shares at Mar. 31, 2021	414,147,858	50,000	0	2,934,453,890	44,000,000
Shares issued for Debt				$ 8,421		(5,310)					3,111
Shares issued for Debt, Shares				84,214,968
Shares issued for interest				$ 79		(30)					49
Shares Issued For Interest, Shares				785,032
Preferred Shares issued for Services			$ 1								1
Preferred Shares issued for Services, Shares			10,000
Shares issued for Debt				$ 2,639		16,361					19,000
Shares issued for Debt, Shares				26,389,990
Shares issued for interest				$ 658		4,078					4,736
Shares Issued For Interest, Shares				6,578,052
Shares issued for Debt				$ 5,850		(2,340)					3,510
Shares issued for Debt, Shares				58,502,448
Shares issued for interest				$ 2,513		(1,005)					1,508
Shares Issued For Interest, Shares				25,134,385
Shares issued for Debt				$ 9,754		(3,414)					6,340
Shares issued for Debt, Shares				97,542,355
Shares issued for interest				$ 4,891		(1,712)					3,179
Shares Issued For Interest, Shares				48,909,645
Shares issued for Debt				$ 3,815		(1,527)					2,288
Shares issued for Debt, Shares				38,145,154
Shares issued for interest				$ 1,134		(454)					680
Shares issued for Interest, Shares				11,336,846
Shares issued for Debt				$ 8,995		(4,757)					4,238
Shares issued for Debt, Shares				89,950,579
Shares issued for Debt				$ 6,026		40,974					47,000
Shares Issued for Debt, Shares				60,257,055
Shares issued for interest				$ 36		(19)					17
Shares issued for Interest, Shares				360,821
Shares issued for Debt				$ 12,642		(4,987)					7,655
Shares Issued for Debt, Shares				126,423,649
Shares issued for interest				$ 1,050		7,139					8,189
Shares issued for Interest, Shares				10,498,830
Shares issued for Debt				$ 2,445		19,555					22,000
Shares Issued for Debt, Shares				24,445,152
Shares issued for interest				$ 3,739		(1,475)					2,264
Shares issued for Interest, Shares				37,390,351
Shares issued for Debt				$ 2,179		(763)					1,416
Shares Issued for Debt, Shares				21,792,903
Shares issued for Debt				$ 1,827		(640)					1,187
Shares Issued for Debt, Shares				18,271,120
Shares issued for interest				$ 434		3,471					3,905
Shares issued for Interest, Shares				4,339,015
Shares issued for Debt				$ 3,377		(1,351)					2,026
Shares Issued for Debt, Shares				33,772,000
Contributed Capital Quarter Ended June 30, 2021								2,500			2,500
Shares issued for interest				$ 1,122		(393)					729
Shares issued for Interest, Shares				11,219,652
Shares issued for interest				$ 948		(332)					616
Shares issued for Interest, Shares				9,481,896
Net Loss							(7,489,115)				(7,489,115)
Ending balance, value at Jun. 30, 2021	$ 41,415	$ 5	$ 1	$ 378,018	$ 4,400	$ 8,392,382	$ (21,964,232)	$ 736,326			$ (10,535,891)
Ending balance, Shares at Jun. 30, 2021	414,147,858	50,000	10,000	3,780,195,788	44,000,000

CONDENSED CONSOLIDATED STATE_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ (5,380,566)	$ 2,211,567
Adjustments to reconcile net Income to net cash
Preferred Stock issued to Consultants		600
Common Stock issued for Expenses	159	3,000
Preferred Stock issued as compensation	1
Increase (Decrease) in Interest expense attributable to amortization of Discount	47,063	526,422
Increase (Decrease) in Accounts Payable	(10,263)	15,431
(Increase) Decrease in Accounts Receivable	(82,273)	(6,373)
Increase (Decrease) in accrued Expenses	275,388	447,373
(Increase) Decrease in Prepaid Expenses	28	36
Increase(Decrease) in Contributed Capital	4,615	133
Increase in Derivative Expense	4,546,174	(3,180,398)
Increase in Unearned Income	1,875,794	0
Increase ( Decrease) in Bank Overdraft		854
(Increase( Decrease in Notes Receivable	(5,396)
(Increase( Decrease in Accrued Interest Receivable	(96)
Securities accepted as compensation	(1,850,000)
Increase (Decrease) in Loss on Sale of Investment Securities	206,900
Unrealized Loss(Gain) on Investment Securities	308,550
Net Cash Provided by (Used in) Operating Activities	(63,921)	18,645
Cash Flows from Investment Activities
Increase(Decrease) in Sale of Investment Securities	300,000
Net Cash Provided By Investment Activities	300,000
CASH FLOWS FROM FINANCING ACTIVITIES
Increase ( Decrease)  in Notes Payable	(47,900)	(26,500)
Net Cash Provided by (Used in) Financing Activities	(47,900)	(26,500)
Net Increase (Decrease) in Cash	188,179	(7,855)
Cash at Beginning of Period		7,855
Cash at End of Period	188,179
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt	218,723	111,133
Preferred Shares Issued for Debt	13,000	3,000
Cash Paid for Interest
Common shares Issued for Interest	59,592	18,864
Preferred Shares issued for Interest	$ 8,046	$ 1,426

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2021
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. 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 Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of June 30, 2021 utilized the following inputs: Schedule of Derivative Liability Risk Free Interest Rate 1.49 % Expected Term ( 0.16 2.57 Expected Volatility 742 % Expected Dividends 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, 2021 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 quarters ended June 30 2020 and 2021. K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any. As of June 30,2021 the Company has the following Notes Receivable Schedule of notes receivable Zander Therapeutics, Inc. $ 5,396 $5,396 owed to the Company by Zander Therapeutics, Inc. bears simple interest at 10 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, 2021
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. As of the fiscal year ending September 30, 2019 the Company has adopted Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606). The guidance in this Update supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In August2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure. On January 31, 2013, the FASB issued Accounting Standards Update [ASU] 2013-01, entitled Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. The guidance in ASU 2013-01 amends the requirements in the FASB Accounting Standards Codification [FASB ASC] Topic 210, entitled Balance Sheet. The ASU 2013-01 amendments to FASB ASC 210 clarify that ordinary trade receivables and receivables in general are not within the scope of ASU 2011-11, entitled Disclosure about Offsetting Assets and Liabilities, where that ASU amended the guidance in FASB ASC 210. As those disclosures now are modified with the ASU 2013-01 amendments, the FASB ASC 210 balance sheet offsetting disclosures now clearly are applicable only where reporting entities are involved with bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities borrowing and lending transactions that either are offset using the FASB ASC 210 or 815 requirements, or that are subject to enforceable master netting arrangements or similar agreements. ASU 2013-01 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on our financial statements. On February 28, 2013, the FASB issued Accounting Standards Update [ASU] 2013-04, entitled Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The ASU 2013-04 amendments add to the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 405, entitled Liabilities and require reporting entities to measure obligations resulting from certain joint and several liability arrangements where the total amount of the obligation is fixed as of the reporting date, as the sum of the following: The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors. Any additional amounts the reporting entity expects to pay on behalf of its co-obligors. While early adoption of the amended guidance is permitted, for public companies, the guidance is required to be implemented in fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments need to be implemented retrospectively to all prior periods presented for obligations resulting from joint and several liability arrangements that exist at the beginning of the year of adoption. The adoption of ASU 2013-04 is not expected to have a material effect on the Company’s operating results or financial position. On April 22, 2013, the FASB issued Accounting Standards Update [ASU] 2013-07, entitled Liquidation Basis of Accounting. With ASU 2013-07, the FASB amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 205, entitled Presentation of Financial Statements. The amendments serve to clarify when and how reporting entities should apply the liquidation basis of accounting. The guidance is applicable to all reporting entities, whether they are public or private companies or not-for-profit entities. The guidance also provides principles for the recognition of assets and liabilities and disclosures, as well as related financial statement presentation requirements. The requirements in ASU 2013-07 are effective for annual reporting periods beginning after December 15, 2013, and interim reporting periods within those annual periods. Reporting entities are required to apply the requirements in ASU 2013-07 prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of ASU 2013-07 is not expected to have a material effect on the Company’s operating results or financial position. 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 adopted ASU 2016-01 as of the fiscal year ending September 30, 2019. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jun. 30, 2021
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 $ 21,964,232 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.

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE, RELATED PARTY	NOTE 4. NOTES PAYABLE, RELATED PARTY Notes Payable Related Party As of June 30, 2021 David Koos $ 227 BST Partners 14,000 Total: $ 14,227 $ 227 15 On October 2, 2019 BST Partners, an entity controlled by the Company’s CEO loaned $ 6,000 10 October 2, 2020 On October 4, 2019 BST Partners, an entity controlled by the Company’s CEO loaned $ 2,300 10 October 4, 2020 On October 24, 2019 BST Partners, an entity controlled by the Company’s CEO loaned $ 5,700 10 October 24, 2020 During the year ended September 30, 2020 David Koos served as the Company’s Chairman and CEO until January 22, 2020. On March 23, 2021 David R. Koos was appointed Chairman and Sole Director of Regen Biopharma, Inc. On March 23, 2021 David R. Koos was appointed Chief Executive Officer, President, Secretary and Treasurer of Regen Biopharma, Inc. On March 23, 2021 David R. Koos was appointed Chairman and Sole Director of KCL Therapeutics, Inc. On March 23, 2021 David R. Koos was appointed Chief Executive Officer, President, Secretary and Treasurer of KCL Therapeutics, Inc.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Jun. 30, 2021
Convertible Notes Payable
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 $ 100,000 100,000 8 The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1”) a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2”) a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3”) a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. The Company shall have the right, exercisable on not less than five (5) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. Upon closing of a Transaction Event the Lender shall receive 0 .10% ( one tenth of one percent)of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property The issuance of the Note amounted in a beneficial conversion feature of $ 42,600 0 100,000 On April 6, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 8 The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1”) a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2”) a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3”) a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or ten cents per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. 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 0 50,000 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 0 50,000 On September 20, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 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 0 50,000 On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 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 0 50,000 On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 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 0 50,000 On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 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 issuance of the Note amounted in a beneficial conversion feature of $ 50,000 0 50,000 On December 22, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 40,000 40,000 10 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 0 40,000 On March 1, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 75,000 75,000 10 March 1, 2020 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 , 2021 $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 $ 300,000 The issuance of the Note amounted in a discount of $ 75,000 0 On March 9, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 25,000 25,000 10 March 9, 2020 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 30,2021 $ 25,000 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 $ 100,000 25,000 0 March 13, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 February 24, 2020 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 30,2021 $ 50,000 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 $ 200,000 0 On March 31, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 March 31, 2020 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 30,2021 $ 50,000 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 $ 200,000 0 On April 19, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 25,000 25,000 10 April 19, 2020 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 30,2021 $ 25,000 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 $ 100,000 0 On April 19, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 April 19, 2020 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 30,2021 $ 50,000 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 $ 200,000 0 On May 5, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 200,000 200,000 10 May 5, 2020 (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. 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 30,2021 $ 200,000 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 $ 800,000 0 100,000 100,000 10 May 9, 2020 (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. 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 30,2021 $ 100,000 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

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS On June 23, 2015 the Company entered into an agreement (“Agreement”) with Zander Therapeutics, Inc. ( “Zander”) whereby The Company granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by The Company (” License IP”) for non-human veterinary therapeutic use for a term of fifteen years. Zander is under common control with the Company. Pursuant to the Agreement, Zander shall pay to The Company one-time, non-refundable, upfront payment of one hundred thousand US dollars ($100,000) as a license initiation fee which must be paid within 90 days of June 23, 2015 and an annual non-refundable payment of one hundred thousand US dollars ($100,000) on July 15th, 2016 and each subsequent anniversary of the effective date of the Agreement. The abovementioned payments may be made, at Zander’s discretion, in cash or newly issued common stock of Zander. Pursuant to the Agreement, Zander shall pay to The Company royalties equal to four percent (4%) of the Net Sales , as such term is defined in the Agreement, of any Licensed Products, as such term is defined in the Agreement, in a Quarter. Pursuant to the Agreement, Zander will pay The Company ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Zander from sublicensees ( excluding royalties from sublicensees based on Net Sales of any Licensed Products for which The Company receives payment pursuant to the terms and conditions of the Agreement). Zander is obligated pay to The Company minimum annual royalties of ten thousand US dollars ($10,000) payable per year on each anniversary of the Effective Date of this Agreement, commencing on the second anniversary of June 23, 2015. This minimum annual royalty is only payable to the extent that royalty payments made during the preceding 12-month period do not exceed ten thousand US dollars ($10,000). The Agreement may be terminated by The Company: 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 December 17, 2018 Regen Biopharma, Inc.(“Licensor”) , KCL Therapeutics, Inc. (“Assignee”) and Zander Therapeutics, Inc. (“Licensee”) entered into a LICENSE ASSIGNMENT AND CONSENT AGREEMENT whereby, with regards to certain intellectual property which was assigned by Regen Biopharma, Inc.(“Assigned Properties”) to its wholly owned subsidiary KCL Therapeutics, Inc., Licensor hereby transfers and assigns to Assignee all rights, duties, and obligations of Licensor under the Agreement with respect to the Assigned Properties , and Assignee agrees to assume such duties and obligations thereunder and be bound to the terms of the Agreement with respect thereto. On December 16, 2019 Zander Therapeutics, Inc. (“Zander”), KCL Therapeutics, Inc. (“KCL”) and Regen Biopharma, Inc. (“Regen”) entered into an agreement (“Agreement”) whereby: 1) Zander shall return for cancellation 194,285,714 shares of the Series A Preferred stock of Regen (“Conversion Shares”) acquired by Zander through conversion of $340,000 of principal indebtedness of a $350,000 convertible note payable issued by Regen to Zander. Subsequent to this event the principal amount due to Zander by Regen pursuant to the Convertible Note shall be $350,000 which shall be applied pursuant to the Agreement. 2) A $35,000 one time charge due to Zander by Regen (“One Time Charge”) shall be applied pursuant to the Agreement. 3) $75,900 of principal indebtedness due to Regen by Zander and $4,328 of accrued but unpaid interest due by Regen to Zander shall be applied pursuant to the Agreement. No actions were taken by any of the parties to enforce the terms of the Agreement. On April 15, 2021 the Agreement was amended as follows so that the material terms and conditions shall be: a) Zander shall not return the Conversion shares for cancellation and the principal indebtedness of the aforementioned convertible note shall not reflect such return b) As of December 16, 2019 all principal and accrued interest payable by Regen to Zander on that date resulting from Promissory Notes issued by Regen to Zander shall be credited towards amounts due by Zander pursuant to that agreement, as amended, entered into by and between Zander and Regen on June 23, 2015 (“License Agreement”) whereby Regen granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by Regen for non-human veterinary therapeutic use for a term of fifteen years and that License Assignment And Consent agreement entered into by and between Regen, KCL and Zander on December 17, 2018 whereby Regen transferred and assigned to KCL all rights, duties, and obligations of Regen under the License Agreement and KCL agreed to assume such duties and obligations thereunder and be bound to the terms of the License Agreement with respect thereto. Zander and Regen are under common control. On July 11, 2018 the Company issued a Convertible Note (“Note”) in the face amount of $ 11,500 10 May 4, 2021 (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 or KCL Therapeutics. 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”). (iv) One day subsequent to a “Transaction Event”) Transaction Event” shall mean either of: (a) The sale by the Company or by KCL Therapeutics , Inc. of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party. (b) The granting of a license by the Company or by KCL Therapeutics , Inc to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property (v) That date which is twenty four (24) months subsequent to the date of execution of this Note. 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 $0.01 per share. In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company (“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note. As of March 31, 2021 $ 11,086 On September 30, 2018 Regen Biopharma, Inc. (“Regen”) issued a convertible promissory note in the principal amount of $ 350,000 10 Zander has the right, at any time after the September 30, 2018, at its election, to convert all or part of the outstanding and unpaid Principal Sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of Series A Preferred stock of Regen as per this conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is the greater of $0.0001 or 60% of the lowest trade price in the 25 trading days previous to the conversion. Zander, at any time prior to selling all of the shares from a conversion, may, for any reason, rescind any portion, in whole or in part, of that particular conversion attributable to the unsold shares and have the rescinded conversion amount returned to the Principal Sum with the rescinded conversion shares returned to Regen. As of March 31, 2021, $ 10,000 During the quarter ended June 30, 2021 Zander Therapeutics, Inc. issued a promissory note in the amount of $5,396 to the Company as consideration for expenses of Zander Therapeutics Inc., paid by the Company. The Note is payable on demand of the Holder and bears simple interest at 10% per annum. As of March 31, 2021 the Company is indebted to David R. Koos the Compoany’s sole officer and director in the amount of $ 227 227 As of March 31, 2021 the Company is indebted to BST Partners, an entity controlled by the Company’s Chairman and CEO, in the amount of $ 14,000 During the quarter ended June 30, 2021 the Company paid $ 10,000

ACCOUNTS RECEIVABLE, RELATED PA

ACCOUNTS RECEIVABLE, RELATED PARTY	9 Months Ended
	Jun. 30, 2021
Credit Loss [Abstract]
ACCOUNTS RECEIVABLE, RELATED PARTY	NOTE 7. ACCOUNTS RECEIVABLE, RELATED PARTY Accounts Receivable due from Related Party as of June30, 2021 consists solely of amounts earned by the Company not yet paid resulting from the Company’s license agreement with KCL Therapeutics ( See Note 6).

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES On December 13, 2019 a complaint was filed in the Superior Court of California, County of San Diego against Regen Biopharma, Inc. (“Company”) , the Company’s Chairman, Zander Therapeutics Inc (“Zander”), and Does 1-50 by ChemDiv, Inc. (“Plaintiff”) alleging Breach of Contract, Unfair Business Practices under the California Business and Professions Code, and Bad Faith Denial of a Contract ( alleged solely against the Company and DOE defendants) stemming from contract research work performed by the Plaintiff for the Company and contract research performed by the Plaintiff for Zander. The Plaintiff is also seeking a declaration from the court that the Plaintiff retains full and complete ownership, title, use, and all rights without any limits to the work, tangible property, intellectual property, and any other product or by-product of the work performed by Plaintiff for the Company and Zander. The action arises from approximately $1.2 million dollars of unpaid invoices (“Unpaid Invoices”) due and payable to the Plaintiff. The Company believes that no portion of the Unpaid Invoices are due and payable by the Company. On September 15, 2021 a Settlement and Release Agreement (the "Agreement") was entered into by and between CHEMDIV, INC. ("Chemdiv"), REGEN BIOPHARMA, INC. ("Regen"), ZANDER THERAPEUTICS, INC., and DAVID KOOS ("Koos"). Pursuant to the Agreement: (a) Regen shall make payment to Chemdiv in the lump sum, gross amount of $800,000 no later than September 30,2021. (b) Upon payment of $800,000 by Regen to Chemdiv, Chemdiv shall provide Regen with all results, compounds identified, and data generated by Chemdiv relative to its NR2F6 research conducted on behalf of or at the direction of Regen and/or Zander, together with specification of the means of conducting such research, including but not limited to protocols used in conducting such research. (c) Upon Chemdiv’s receipt of the Eight Hundred Thousand Dollar payment from Regen by no later than September 30, 2021 Chemdiv shall cause the litigation to be dismissed with prejudice by filing the necessary requests for dismissal and taking all other steps reasonably necessary to accomplish such dismissal within ten business days of the receipt of the $800,000. (d) In the event that payment is not made by September 30, 2021, then the Agreement is void and shall have no effect. On September 21, 2021 the Company paid $800,000 to ChemDiv, Inc. pursuant to that Settlement and Release Agreement (“Settlement And Release Agreement”) entered into by and between CHEMDIV, INC. ("ChemDiv"), REGEN BIOPHARMA, INC. ("Regen"), ZANDER THERAPEUTICS, INC., and DAVID KOOS ("Koos") on September 15, 2021.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of June 30,2021: Common stock, $ 0 .0001 4,800,000,000 3,780,195,788 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 800,000,000 600,000 50,000 300,000,000 414,147,858 300,000,000 44,000,000 20,000 10,000 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. 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 0.0001 Series AA Preferred Stock 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 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"). 300,000,000 0.0001 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. On March 26, 2021 Regen Biopharma, Inc. ( “Regen”) filed a CERTIFICATE OF DESIGNATION ("Certificate of Designations") with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as Nonconvertible Series NC Preferred Stock (hereinafter referred to as "Series NC Preferred Stock"). The Board of Directors of Regen have authorized 20,000 shares of the Series NC Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of Regen, each holder of Series NC Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series NC Preferred Stock owned by such holder times 500,000. Except as otherwise required by law holders of Common Stock, other series of Preferred issued by Regen, and Series NC Preferred Stock shall vote as a single class on all matters submitted to the stockholders. The holders of Series NC Preferred Stock shall be entitled receive dividends, when, as and if declared by the Board of Directors in accordance with Nevada Law, in its discretion, from funds legally available therefore On any voluntary or involuntary liquidation, dissolution or winding up of Regen, the holders of the Series NC Preferred Stock shall receive, out of assets legally available for distribution to Regen’s stockholders, a ratable share in the assets of Regen.

INVESTMENT SECURITIES, RELATED

INVESTMENT SECURITIES, RELATED PARTY	9 Months Ended
	Jun. 30, 2021
Investment Securities Related Party
INVESTMENT SECURITIES, RELATED PARTY	NOTE 10. INVESTMENT SECURITIES, RELATED PARTY On June 11, 2018 Regen Biopharma, Inc. was paid a property dividend consisting of 470,588 On November 29, 2018 the Company accepted 725,000 13,124 On June 30,2021 the Company revalued 470,588 725,000 INVESTMENT SECURITIES, RELATED PARTY Fair Value of Intellectual Property $ 1,500 Prepaid Expenses 74,298 Due from Employee 1,071 Note Receivable 64,400 Accrued Interest Receivable 20,274 Investment Securities 593,357 Convertible Note Receivable 10,000 Accounts Payable 1,269,041 Notes Payable 500,000 Accrued Expenses Related Parties 89,529 Accrued Expenses 203,037 Enterprise Value 2,826,507 Less: Total Debt ( 2,061,607 ) Portion of Enterprise Value Attributable to Shareholders 764,900 Fair Value Per Share $ 0.0167 The abovementioned constitute the Company’s sole related party investment securities as of June 30, 2021 As of June 30, 2021: Comprehensive Income 470,588 Common Shares of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gains Net Unrealized Gain or (Loss) realized during the Quarter ended June 30, 2021 $ 5,741 $ 7,858 $ 2,118 $ 0 725,000 Series M Preferred of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Loss Net Unrealized Gain or (Loss) realized during the Quarter ended June 30, 2021 $ 13,124 $ 12,109 $ (1,104 ) $ 0

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Jun. 30, 2021
Disclosure Investment Securities Abstract
INVESTMENT SECURITIES	NOTE 11. INVESTMENT SECURITIES During the quarter ended June 30, 2021 the Company was paid 50,000 common shares of Oncology Pharma, Inc. pursuant to an agreement entered into by and between KCL Therapeutics, Inc. ( a wholly owned subsidiary of the Company) and Oncology Pharma, Inc. whereby Oncology Pharma, Inc. was granted a license for the development and commercialization of certain intellectual property (“License IP”) for the treatment in humans of colon cancer for a term of fifteen years from April 7, 2021. During the quarter ended June 30, 2021 13,700 300,000 As of June 30, 2021 36,300 On June 30,2021 the Company revalued 36,300 common shares of Oncology Pharma, Inc. at the closing price of the common shares on the OTC Pink market. As of June 30, 2021: Investment Securities 36,300 Common Shares of Oncology Pharma, Inc. Basis Fair Value Total Unrealized Losses Net Unrealized Gain or (Loss) realized during the Quarter ended June 30,2021 $ 1,343,100 $ 1,034,550 $ 308,550 $ 308,550

STOCK TRANSACTIONS

STOCK TRANSACTIONS	9 Months Ended
	Jun. 30, 2021
Stock Transactions
STOCK TRANSACTIONS	NOTE 12. STOCK TRANSACTIONS .Issuance of Shares On April 12, 2021 the Company issued 85,000,000 3111 49 On April 13, 2021 the Company issued 83,636,833 3,510 1508 On April 13, 2021 the Company issued 10,000 On April 13, 2021 the Company issued 32,968,042 19,000 4736 On April 15, 2021 the Company issued 146,452,000 6,340 3,179 On April 15, 2021 the Company issued 49,482,000 2288 680 On April 16, 2021 the Company issued 70,755,885 47,000 8,189 On April 16, 2021 the Company issued 90,311,411 4,238 17 On April 21, 2021 the Company issued 163,814,000 7655 2,264 On April 28, 2021 the Company issued 28,784,167 22,000 3,905 On May 3, 2021 the Company issued 33,012,555 1,416 729 On May 5, 2021 the Company issued 27,753,016 1,187 616 On May 18, 2021 the Company issued 33,772,000 2,026

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Jun. 30, 2021
Restatement Of Previously Issued Financial Statements
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 13. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS Subsequent to the original issuance of Regen’s quarterly financial statements for the period ended June 30, 2021 the Company determined that the following revisions are required Recognizing revenue of $1,905,000 resulting from licensing fees paid during the quarter ended June 30,2021 over the term of the license ( 15 years) Cumulative Effect of Restatement of Previously Issued Financial Statements for the Quarter Ended June 30, 2021. Schedule of financial statements Statement of Operations As Originally Presented Adjustments As Restated Three Months Ended June 30,2021 Revenues 1,905,000 (1,875,794 ) 29,206 Total Revenues 1,932,425 (1,875,794 ) 56,631 Net Income ( Loss) (5,613,321 ) (1,875,794 ) (7,489,115 ) Nine Months Ended June 30,2021 Revenues 1,905,000 (1,875,794 ) 29,206 Total Revenues 1,987,274 (1,875,794 ) 111,480 Net Income ( Loss) (3,504,772 ) (1,875,794 ) (5,380,566 ) Statement of Cash Flow As Originally Presented Adjustments As Restated for the Nine Months Ended June 30,2021 Increase in Unearned Income 0 1,875,794 1,875,794 Statement of Shareholders' Equity ( Deficit) As Originally Presented Adjustments As Restated for the Nine Months Ended June 30,2021 Net Loss for the Quarter Ended June 30,2021 (5,613,321 ) (1,875,794 ) (7,489,115 ) Balance Sheet as of June 30,2021 As Originally Presented Adjustments As Restated Unearned Income 0 1,875,794 1,875,794 Current Liabilities 11,969,547 1,875,794 13,845,341 Total Liabilities 11,969,547 1,875,794 13,845,341 Retained Earnings (Deficit) (20,088,438 ) (1,875,794 ) (21,964,232 ) Total Stockholders' Equity (Deficit) (10,535,891 ) (1,875,794 ) (12,411,685 )

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2021
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. 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 Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of June 30, 2021 utilized the following inputs: Schedule of Derivative Liability Risk Free Interest Rate 1.49 % Expected Term ( 0.16 2.57 Expected Volatility 742 % Expected Dividends
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, 2021 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 quarters ended June 30 2020 and 2021.
NOTES RECEIVABLE	K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any. As of June 30,2021 the Company has the following Notes Receivable Schedule of notes receivable Zander Therapeutics, Inc. $ 5,396 $5,396 owed to the Company by Zander Therapeutics, Inc. bears simple interest at 10
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 S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of Derivative Liability	Schedule of Derivative Liability Risk Free Interest Rate 1.49 % Expected Term ( 0.16 2.57 Expected Volatility 742 % Expected Dividends
Schedule of notes receivable	Schedule of notes receivable Zander Therapeutics, Inc. $ 5,396

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Notes Payable Related Party	Notes Payable Related Party As of June 30, 2021 David Koos $ 227 BST Partners 14,000 Total: $ 14,227

INVESTMENT SECURITIES, RELATE_2

INVESTMENT SECURITIES, RELATED PARTY (Tables)	9 Months Ended
	Jun. 30, 2021
Investment Securities Related Party
INVESTMENT SECURITIES, RELATED PARTY	INVESTMENT SECURITIES, RELATED PARTY Fair Value of Intellectual Property $ 1,500 Prepaid Expenses 74,298 Due from Employee 1,071 Note Receivable 64,400 Accrued Interest Receivable 20,274 Investment Securities 593,357 Convertible Note Receivable 10,000 Accounts Payable 1,269,041 Notes Payable 500,000 Accrued Expenses Related Parties 89,529 Accrued Expenses 203,037 Enterprise Value 2,826,507 Less: Total Debt ( 2,061,607 ) Portion of Enterprise Value Attributable to Shareholders 764,900 Fair Value Per Share $ 0.0167
Comprehensive Income	Comprehensive Income 470,588 Common Shares of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gains Net Unrealized Gain or (Loss) realized during the Quarter ended June 30, 2021 $ 5,741 $ 7,858 $ 2,118 $ 0 725,000 Series M Preferred of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Loss Net Unrealized Gain or (Loss) realized during the Quarter ended June 30, 2021 $ 13,124 $ 12,109 $ (1,104 ) $ 0

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Jun. 30, 2021
Disclosure Investment Securities Abstract
Investment Securities	Investment Securities 36,300 Common Shares of Oncology Pharma, Inc. Basis Fair Value Total Unrealized Losses Net Unrealized Gain or (Loss) realized during the Quarter ended June 30,2021 $ 1,343,100 $ 1,034,550 $ 308,550 $ 308,550

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Jun. 30, 2021
Restatement Of Previously Issued Financial Statements
Schedule of financial statements	Schedule of financial statements Statement of Operations As Originally Presented Adjustments As Restated Three Months Ended June 30,2021 Revenues 1,905,000 (1,875,794 ) 29,206 Total Revenues 1,932,425 (1,875,794 ) 56,631 Net Income ( Loss) (5,613,321 ) (1,875,794 ) (7,489,115 ) Nine Months Ended June 30,2021 Revenues 1,905,000 (1,875,794 ) 29,206 Total Revenues 1,987,274 (1,875,794 ) 111,480 Net Income ( Loss) (3,504,772 ) (1,875,794 ) (5,380,566 ) Statement of Cash Flow As Originally Presented Adjustments As Restated for the Nine Months Ended June 30,2021 Increase in Unearned Income 0 1,875,794 1,875,794 Statement of Shareholders' Equity ( Deficit) As Originally Presented Adjustments As Restated for the Nine Months Ended June 30,2021 Net Loss for the Quarter Ended June 30,2021 (5,613,321 ) (1,875,794 ) (7,489,115 ) Balance Sheet as of June 30,2021 As Originally Presented Adjustments As Restated Unearned Income 0 1,875,794 1,875,794 Current Liabilities 11,969,547 1,875,794 13,845,341 Total Liabilities 11,969,547 1,875,794 13,845,341 Retained Earnings (Deficit) (20,088,438 ) (1,875,794 ) (21,964,232 ) Total Stockholders' Equity (Deficit) (10,535,891 ) (1,875,794 ) (12,411,685 )

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Line Items]
Risk Free Interest Rate	1.49%
Expected Volatility	742.00%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected Term	1 month 28 days
Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected Term	2 years 6 months 25 days

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Jun. 30, 2021USD ($)
Zander Therapeutics [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes Receivable	$ 5,396

ORGANIZATION AND SUMMARY OF S_6

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Valuation allowance	10.00%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	9 Months Ended
	Jun. 30, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss since inception	$ 21,964,232

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Short-term Debt [Line Items]
Notes Payable	$ 14,227
David Koos [Member]
Short-term Debt [Line Items]
Notes Payable	227	$ 227
B S T Partners [Member]
Short-term Debt [Line Items]
Notes Payable	$ 14,000

NOTES PAYABLE, RELATED PARTY _2

NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)	Oct. 04, 2019	Oct. 02, 2019	Oct. 24, 2019	Sep. 30, 2020	Jun. 30, 2021
David Koos [Member]
Note payable					$ 227
Interest rate per annum				15.00%
B S T Partners [Member]
Loan	$ 2,300	$ 6,000	$ 5,700
Interest rate	10.00%	10.00%	10.00%
Due date	Oct. 4, 2020	Oct. 2, 2020	Oct. 24, 2020

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Convertible Note; December 22, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	$ 40,000
Cash issued for convertible note	$ 40,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	40,000
Convertible Note; March 8, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	8.00%
Beneficial conversion feature	$ 42,600
Unamortized discount	0
Outstanding balance	100,000
Convertible Note; April 6 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	8.00%
Beneficial conversion feature	$ 9,900
Unamortized discount	0
Outstanding balance	50,000
Convertible Note; September 8, 2016
Short-term Debt [Line Items]
Beneficial conversion feature	50,000
Unamortized discount	0
Outstanding balance	50,000
Convertible Note; September 20, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Convertible Note; October 31, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Convertible Note #2; October 31, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Convertible Note #3; October 31, 2016
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Beneficial conversion feature	$ 50,000
Unamortized discount	0
Outstanding balance	50,000
Convertible Note; December 22, 2016
Short-term Debt [Line Items]
Beneficial conversion feature	40,000
Convertible Note; March 1, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	75,000
Cash issued for convertible note	$ 75,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 75,000
Maturity Date	Mar. 1, 2020
Derivative Liability	$ 300,000
Convertible Note; March 9, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 25,000
Maturity Date	Mar. 9, 2020
Derivative Liability	$ 100,000
Convertible Note; March 13, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Feb. 24, 2020
Derivative Liability	$ 200,000
Convertible Note; March 31, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Mar. 31, 2020
Derivative Liability	$ 200,000
Convertible Note; April 19, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 25,000
Maturity Date	Apr. 19, 2020
Derivative Liability	$ 100,000
Convertible Note #2; April 19, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Apr. 19, 2020
Derivative Liability	$ 200,000
Convertible Note; May 5, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	200,000
Cash issued for convertible note	$ 200,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 200,000
Maturity Date	May 5, 2020
Derivative Liability	$ 800,000
Convertible Note; May 10, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 100,000
Maturity Date	May 9, 2020
Derivative Liability	$ 400,000
Convertible Note; May 19, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	May 19, 2020
Derivative Liability	$ 200,000
Convertible Note; June 26, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	150,000
Cash issued for convertible note	$ 150,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 150,000
Maturity Date	Jun. 16, 2020
Derivative Liability	$ 600,000
Convertible Note; July 24, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	60,000
Cash issued for convertible note	$ 60,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 60,000
Maturity Date	Jul. 24, 2020
Derivative Liability	$ 240,000
Convertible Note; August 29, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 25,000
Maturity Date	Aug. 29, 2020
Derivative Liability	$ 100,000
Convertible Note; September 22, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Sep. 21, 2020
Derivative Liability	$ 200,000
Convertible Note; #2 September 22, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 100,000
Maturity Date	Sep. 22, 2020
Derivative Liability	$ 400,000
Convertible Note; September 25, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Sep. 25, 2020
Derivative Liability	$ 200,000
Convertible Note; October 3, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Oct. 3, 2020
Derivative Liability	$ 200,000
Convertible Note; October 4, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	40,000
Cash issued for convertible note	$ 40,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 40,000
Maturity Date	Oct. 4, 2020
Derivative Liability	$ 160,000
Convertible Note; October 16, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 100,000
Maturity Date	Oct. 9, 2020
Derivative Liability	$ 400,000
Convertible Note; November 01, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 25,000
Maturity Date	Nov. 1, 2020
Derivative Liability	$ 100,000
Convertible Note; #2 November 1, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	25,000
Derivative Liability	100,000
Convertible Note; December 15, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	35,000
Cash issued for convertible note	$ 35,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 35,000
Maturity Date	Dec. 15, 2020
Derivative Liability	$ 140,000
Convertible Note; December 20, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 100,000
Maturity Date	Dec. 20, 2020
Derivative Liability	$ 400,000
Convertible Note #2; December 20, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	115,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	8.00%
Unamortized discount	$ 0
Outstanding balance	$ 31,464
Maturity Date	Dec. 6, 2018
Derivative Liability	$ 60,508
Original Issue Discount	13,250
Convertible Note; December 06, 2017
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 50,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 50,000
Maturity Date	Dec. 6, 2020
Derivative Liability	$ 200,000
Convertible Note; January 24, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	25,000
Cash issued for convertible note	$ 25,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 25,000
Maturity Date	Dec. 6, 2020
Derivative Liability	$ 100,000
Convertible Note; February 28, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 100,000
Maturity Date	Feb. 28, 2021
Derivative Liability	$ 400,000
Convertible Note; May 18, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	114,000
Cash issued for convertible note	$ 100,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 65,149
Maturity Date	Feb. 18, 2019
Derivative Liability	$ 135,727
Convertible Note; july 11, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	11,500
Cash issued for convertible note	$ 11,500
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	$ 11,500	$ 11,086
Maturity Date	May 4, 2021
Derivative Liability	$ 46,000
Convertible Note;September 30, 2018 [Member]
Short-term Debt [Line Items]
Convertible note issued and outstanding	350,000
Cash issued for convertible note	$ 350,000
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	10,000	$ 10,000
Derivative Liability	350,000
Convertible Note; October 3, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	63,000
Cash issued for convertible note	$ 60,000
Convertible note, interest rate	800.00%
Unamortized discount	$ 0
Outstanding balance	$ 9,057
Maturity Date	Oct. 3, 2019
Derivative Liability	$ 17,417
February 152019 [Member]
Short-term Debt [Line Items]
Convertible note issued and outstanding	50,000
Cash issued for convertible note	$ 47,500
Convertible note, interest rate	60.00%
Unamortized discount	$ 0
Outstanding balance	2,972
Derivative Liability	82,555
Convertible Note; July 19, 2019
Short-term Debt [Line Items]
Convertible note issued and outstanding	100,000
Cash issued for convertible note	95,000
Unamortized discount	0
Outstanding balance	1,000
Derivative Liability	27,773
Convertible Note #2; July 19, 2019
Short-term Debt [Line Items]
Convertible note issued and outstanding	20,331
Cash issued for convertible note	18,831
Unamortized discount	0
Outstanding balance	20,331
Derivative Liability	39,098
Convertible Note #3; July 19, 2019
Short-term Debt [Line Items]
Convertible note issued and outstanding	14,819
Cash issued for convertible note	$ 13,319
Convertible note, interest rate	10.00%
Unamortized discount	$ 0
Outstanding balance	12,793
Derivative Liability	$ 26,652

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Short-term Debt [Line Items]
Notes Payable, Total amount	$ 14,227	$ 14,227
B S T Partners [Member]
Short-term Debt [Line Items]
Notes Payable, Total amount			$ 14,000
Rental expenses	10,000
Convertible Note; july 11, 2018
Short-term Debt [Line Items]
Convertible note issued and outstanding	$ 11,500	$ 11,500
Convertible note, interest rate	10.00%	10.00%
Maturity Date		May 4, 2021
Outstanding balance	$ 11,500	$ 11,500	11,086
Convertible Note;September 30, 2018 [Member]
Short-term Debt [Line Items]
Convertible note issued and outstanding	$ 350,000	$ 350,000
Convertible note, interest rate	10.00%	10.00%
Outstanding balance	$ 10,000	$ 10,000	10,000
David Koos [Member]
Short-term Debt [Line Items]
Notes Payable, Total amount	$ 227	$ 227	227
Note payable			$ 227

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Class of Stock [Line Items]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	4,800,000,000	4,800,000,000
Common stock issued	3,780,195,788	1,605,000,246
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	800,000,000	800,000,000
Series A A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	600,000	600,000
Preferred stock, shares issued	50,000
Preferred stock, shares outstanding	50,000	50,000
Preferred shares voting	Series AA Preferred Stock
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, authorized	300,000,000	300,000,000
Preferred stock, shares outstanding	381,768,689	414,147,858
Series M [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	300,000,000	300,000,000
Preferred stock, shares outstanding	44,000,000	44,000,000
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").
Series N C [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	20,000	0
Preferred stock, shares outstanding	10,000	0
Series A [Member]
Class of Stock [Line Items]
Preferred shares voting	Series A Preferred Stock
Series M Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001
Preferred stock, authorized	300,000,000

INVESTMENT SECURITIES, RELATE_3

INVESTMENT SECURITIES, RELATED PARY (Details) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Prepaid Expenses	$ 0	$ 28
Accrued Interest Receivable	96	0
Accounts Payable	100,223	$ 110,486
Series M [Member] | Zander Therapeutics [Member]
Fair Value of Intellectual Property	1,500
Prepaid Expenses	74,298
Due from Employee	1,071
Note Receivable	64,400
Accrued Interest Receivable	20,274
Investment Securities	593,357
Convertible Note Receivable	10,000
Accounts Payable	1,269,041
Notes Payable	500,000
Accrued Expenses, Related Party	89,529
Accrued Expenses	203,037
Enterprise Value	2,826,507
Less: Total Debt	2,061,607
Portion of Enterprise Value attributable to Shareholders	$ 764,900
Fair Value per share	$ 0.0167
Common Stock [Member] | Zander Therapeutics [Member]
Fair Value of Intellectual Property	$ 1,500
Prepaid Expenses	74,298
Due from Employee	1,071
Note Receivable	64,400
Accrued Interest Receivable	20,274
Investment Securities	593,357
Convertible Note Receivable	10,000
Accounts Payable	1,269,041
Notes Payable	500,000
Accrued Expenses, Related Party	89,529
Accrued Expenses	203,037
Enterprise Value	2,826,507
Less: Total Debt	2,061,607
Portion of Enterprise Value attributable to Shareholders	$ 764,900
Fair Value per share	$ 0.0167

INVESTMENT SECURITIES, RELATE_4

INVESTMENT SECURITIES, RELATED PARY (Details 1) - USD ($)	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Investment Securities, Fair Value	$ 1,034,550	$ 0
Common Stock [Member] | Zander Therapeutics [Member]
Investment Securities, Basis	5,741
Investment Securities, Fair Value	7,858
Investment Securities, Total Unrealized Gain	2,118
Investment Securities, net Unrealized Gain or (Loss) realized	0
Series M [Member] | Zander Therapeutics [Member]
Investment Securities, Basis	13,124
Investment Securities, Fair Value	12,109
Investment Securities, Total Unrealized Gain	(1,104)
Investment Securities, net Unrealized Gain or (Loss) realized	$ 0

INVESTMENT SECURITIES, RELATE_5

INVESTMENT SECURITIES, RELATED PARTY (Details Narrative) - Zander Therapeutics [Member] - USD ($)	Jun. 11, 2018	Nov. 29, 2018	Jun. 30, 2021
Number of shares issued for property dividend	470,588		470,588
Series M [Member]
Number of shares issued in satisfaction of prepaid rent and accrued interest		725,000	725,000
Shares issued in satisfaction of prepaid rent and accrued interest, value		$ 13,124

INVESTMENT SECURITIES (Details)

INVESTMENT SECURITIES (Details) - USD ($)	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Investment Securities, Fair Value	$ 1,034,550	$ 0
Common Stock [Member] | Oncology Pharma [Member]
Investment Securities, Basis	1,343,100
Investment Securities, Fair Value	1,034,550
Investment Securities, Total Unrealized Gain	308,550
Series M [Member] | Oncology Pharma [Member]
Investment Securities, net Unrealized Gain or (Loss) realized	$ 308,550

INVESTMENT SECURITIES (Details

INVESTMENT SECURITIES (Details Narrative)	9 Months Ended
	Jun. 30, 2021USD ($)shares
Unrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares sold	13,700
Proceed from sales of stock | $	$ 300,000
Zander Therapeutics [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares sold	36,300

STOCK TRANSACTIONS (Details Nar

STOCK TRANSACTIONS (Details Narrative) - Convertible Debt [Member] - USD ($)	May 05, 2021	May 03, 2021	Apr. 15, 2021	Apr. 13, 2021	Apr. 13, 2021	Apr. 12, 2021	May 18, 2021	Apr. 28, 2021	Apr. 21, 2021	Apr. 16, 2021	Apr. 16, 2021	Apr. 15, 2021
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued in satisfaction of convertible identedness	27,753,016	33,012,555	49,482,000	83,636,833	32,968,042	85,000,000	33,772,000	28,784,167	163,814,000	90,311,411	70,755,885	146,452,000
Value of shares issued in satisdaction of convertible debt	$ 1,187	$ 1,416	$ 2,288	$ 3,510	$ 19,000	$ 3,111	$ 2,026	$ 22,000	$ 7,655	$ 4,238	$ 47,000	$ 6,340
Accrued Interest	$ 616	$ 729	$ 680	$ 1,508	$ 4,736	$ 49		$ 3,905	$ 2,264	$ 17	$ 8,189	$ 3,179
Series N C Preferred Stock [Member] | Chief Executive Officer [Member]
Short-term Debt [Line Items]
Shares issurd for service				10,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended						9 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
Revenues	$ 29,206						$ 29,206
Total Revenues	56,631			27,425			111,480	82,274
Net Income ( Loss)	(7,489,115)			3,205,945			(5,380,566)	2,211,567
Increase in Unearned Income							1,875,794	$ 0
Net Loss	(7,489,115)	$ 442,183	$ 1,666,367	$ 3,205,944	$ (4,077,145)	$ 3,083,375
Unearned Income	1,875,794						1,875,794
Current Liabilities	13,845,341						13,845,341		$ 7,458,187
Total Liabilities	13,845,341						13,845,341		7,458,187
Retained Earnings (Deficit)	(21,964,232)						(21,964,232)		(16,583,666)
Total Stockholders' Equity (Deficit)	(12,411,685)						(12,411,685)		$ (7,334,998)
As Originally Presented [Member]
Revenues	1,905,000						1,905,000
Total Revenues	1,932,425						1,987,274
Net Income ( Loss)	(5,613,321)						(3,504,772)
Increase in Unearned Income							0
Net Loss	(5,613,321)
Unearned Income	0						0
Current Liabilities	11,969,547						11,969,547
Total Liabilities	11,969,547						11,969,547
Retained Earnings (Deficit)	(20,088,438)						(20,088,438)
Total Stockholders' Equity (Deficit)	(10,535,891)						(10,535,891)
Revision of Prior Period, Adjustment [Member]
Revenues	(1,875,794)						(1,875,794)
Total Revenues	(1,875,794)						(1,875,794)
Net Income ( Loss)	(1,875,794)						(1,875,794)
Increase in Unearned Income							1,875,794
Net Loss	(1,875,794)
Unearned Income	1,875,794						1,875,794
Current Liabilities	1,875,794						1,875,794
Total Liabilities	1,875,794						1,875,794
Retained Earnings (Deficit)	(1,875,794)						(1,875,794)
Total Stockholders' Equity (Deficit)	(1,875,794)						(1,875,794)
As Restated [Member]
Revenues	29,206						29,206
Total Revenues	56,631						111,480
Net Income ( Loss)	(7,489,115)						(5,380,566)
Increase in Unearned Income							1,875,794
Net Loss	(7,489,115)
Unearned Income	1,875,794						1,875,794
Current Liabilities	13,845,341						13,845,341
Total Liabilities	13,845,341						13,845,341
Retained Earnings (Deficit)	(21,964,232)						(21,964,232)
Total Stockholders' Equity (Deficit)	$ (12,411,685)						$ (12,411,685)