{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-009967","form_type":"8-K","ticker":"RGBP","cik":"0001589150","company_name":"Regen BioPharma Inc","filed_at":"2025-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.914525+00:00","generated_at":"2026-05-21T15:59:53.848202+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Regen Biopharma restates FY2024 financials; prior statements not reliable","bullets":["Non-reliance on unaudited FY2024 financials filed Nov 20, 2024; share compensation and derivative liability corrected.","Derivative liability increased by $6,816; total liabilities restated to $5.38M.","Net loss restated from $809,255 to $668,255, improvement of $198,995.","Prepaid assets reduced by $16,527; total assets restated to $161,084.","Additional paid-in capital decreased by $17,492; AOCI shows negative $204,847 from reclassification."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-009967","json":"https://secwatch.observer/filing/0001641172-25-009967.json","markdown":"https://secwatch.observer/filing/0001641172-25-009967.md","text":"https://secwatch.observer/filing/0001641172-25-009967.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1589150/000164117225009967/0001641172-25-009967-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1589150/000164117225009967/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T15:59:53.848202+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"}