{"schema_version":"secwatch.filing_event.v1","accession":"0001607062-21-000639","form_type":"8-K","ticker":"RGBP","cik":"0001589150","company_name":"Regen BioPharma Inc","filed_at":"2021-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:04:13.174757+00:00","generated_at":"2026-06-27T22:55:35.471130+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Regen Biopharma restates June 30, 2021 financials; $1.9M revenue incorrectly recognized","bullets":["Board concluded Q2 and nine-month FY2021 financials should no longer be relied upon.","$1,905,000 of license revenue recognized upfront should be amortized over 15 years.","Restatement reduces Q2 revenue from $1.9M to $29,206; net loss increases by $1,875,794.","Unearned income of $1,875,794 added to liabilities; total liabilities now $13.8M."],"urls":{"canonical":"https://secwatch.observer/filing/0001607062-21-000639","json":"https://secwatch.observer/filing/0001607062-21-000639.json","markdown":"https://secwatch.observer/filing/0001607062-21-000639.md","text":"https://secwatch.observer/filing/0001607062-21-000639.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1589150/000160706221000639/0001607062-21-000639-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1589150/000160706221000639/rgbp122021form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T22:55:35.471130+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}