NOTE 5 – RELATED PARTY TRANSACTIONS	6 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]
NOTE 5 – RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS The Company purchased assets from the Company’s current Chief Executive Officer (“CEO”) and Secretary/Treasurer (see note 6). On June 10, 2023, the Company, has entered into an agreement with Woundcare Labs, LLC., a party related to the CEO of the Company, to lease a plant and to lease equipment in Tennessee. (see note 8). On September 23, 2025, the Company entered into a five-year agreement with Optimize Health Partners, LLC, a related party to the Company's CFO, for the development and provision of information technology systems. Under this agreement, the Company will issue 3,000,000 shares in exchange for a perpetual, exclusive, irrevocable, fully paid-up, non-transferable license to use Optimize Health Partners' EMR/Billing system, Omnipresent HIS, with exclusivity limited to wound care applications. The share-based compensation consists of two components: (i) 2,000,000 shares vesting over six months upon achievement of specified implementation performance criteria, and (ii) 1,000,000 shares vesting ratably over the five-year service term. Optimize Health Partners provides all services to the Company at cost plus thirty percent (30%). No shares have been earned as of September 30, 2025. Related Party Advances The Company’s former Chief Executive Officer (“CEO”) had advanced the Company monies for operating expenses; no amounts were advanced during the periods presented. The related party advances total $0 and $13,652 as of September 30, 2025 and September 30, 2024, respectively. Related party advances are unsecured, non-interest bearing and due on demand. There is no further balance due. Notes Payable to Related Parties During the six-month periods ended September 30, 2025 and 2024, the Company’s CEO advanced the Company monies for operating expenses in the amount of $0 and $131,860, respectively. Repayment was made totaling $105,150 and $0, during the six-month periods ended September 30, 2025 and 2024. The notes payable are due on demand and accrue interest at ten (10) percent per annum. Repayment was due on September 30, 2025, but the note was extended until September 30, 2026. The related party notes payable totaled $214,584 and $306,103 at September 30, 2025 and March 31, 2025. Interest expenses were $13,631 and $9,101 during the six-month periods ended September 30, 2025 and 2024, respectively. Note Payable to Shareholder As at September 30, 2025 and March 31, 2025, the Company had various promissory notes with total outstanding principal balances of $488,797 and $469,105, respectively, due to a shareholder of the Company. These notes are unsecured, bear interest at 10% per annum, and had a maturity of September 30, 2025. The notes were renewed and become due on March 31, 2026. Aggregate interest expense was $23,467 and $30,152 during the Six months ended September 30, 2025 and 2024. Note Payable As at September 30, 2025 and March 31, 2025, the Company had a promissory note with the wife of former related party, deceased CFO, with total outstanding principal balances of $207,737 and $184,232, respectively. This note is unsecured, bears interest at 10% per annum, and had a maturity of June 30, 2025. The note was renewed and will become due on June 30, 2026. .

NOTE 5 – RELATED PARTY TRANSACTIONS

6 Months Ended

Sep. 30, 2025

NOTE 5 – RELATED PARTY TRANSACTIONS

The Company purchased assets from the Company’s current Chief Executive Officer (“CEO”) and Secretary/Treasurer (see note 6).

On June 10, 2023, the Company, has entered into an agreement with Woundcare Labs, LLC., a party related to the CEO of the Company, to lease a plant and to lease equipment in Tennessee. (see note 8).

On September 23, 2025, the Company entered into a five-year agreement with Optimize Health Partners, LLC, a related party to the Company's CFO, for the development and provision of information technology systems. Under this agreement, the Company will issue 3,000,000 shares in exchange for a perpetual, exclusive, irrevocable, fully paid-up, non-transferable license to use Optimize Health Partners' EMR/Billing system, Omnipresent HIS, with exclusivity limited to wound care applications. The share-based compensation consists of two components: (i) 2,000,000 shares vesting over six months upon achievement of specified implementation performance criteria, and (ii) 1,000,000 shares vesting ratably over the five-year service term. Optimize Health Partners provides all services to the Company at cost plus thirty percent (30%). No shares have been earned as of September 30, 2025.

Related Party Advances

The Company’s former Chief Executive Officer (“CEO”) had advanced the Company monies for operating expenses; no amounts were advanced during the periods presented. The related party advances total $0 and $13,652 as of September 30, 2025 and September 30, 2024, respectively. Related party advances are unsecured, non-interest bearing and due on demand. There is no further balance due.

Notes Payable to Related Parties

During the six-month periods ended September 30, 2025 and 2024, the Company’s CEO advanced the Company monies for operating expenses in the amount of $0 and $131,860, respectively. Repayment was made totaling $105,150 and $0, during the six-month periods ended September 30, 2025 and 2024. The notes payable are due on demand and accrue interest at ten (10) percent per annum. Repayment was due on September 30, 2025, but the note was extended until September 30, 2026.

The related party notes payable totaled $214,584 and $306,103 at September 30, 2025 and March 31, 2025. Interest expenses were $13,631 and $9,101 during the six-month periods ended September 30, 2025 and 2024, respectively.

Note Payable to Shareholder

As at September 30, 2025 and March 31, 2025, the Company had various promissory notes with total outstanding principal balances of $488,797 and $469,105, respectively, due to a shareholder of the Company. These notes are unsecured, bear interest at 10% per annum, and had a maturity of September 30, 2025. The notes were renewed and become due on March 31, 2026.

Aggregate interest expense was $23,467 and $30,152 during the Six months ended September 30, 2025 and 2024.

Note Payable

As at September 30, 2025 and March 31, 2025, the Company had a promissory note with the wife of former related party, deceased CFO, with total outstanding principal balances of $207,737 and $184,232, respectively. This note is unsecured, bears interest at 10% per annum, and had a maturity of June 30, 2025. The note was renewed and will become due on June 30, 2026.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

REGENEREX PHARMA, INC. 10-Q