---
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"
generated_at: "2026-06-27T22:55:35.471130+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Regen Biopharma restates June 30, 2021 financials; $1.9M revenue incorrectly recognized

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001607062-21-000639
- JSON: https://secwatch.observer/filing/0001607062-21-000639.json
- Plain text: https://secwatch.observer/filing/0001607062-21-000639.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.