Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 100

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 100
---

net tangible book value to existing shareholders of $ per Ordinary Share and an immediate dilution
of $ per Ordinary Share to new investors participating in this offering.

<div align='center'>61</div>

The following table shows,
as of June 30, 2024, on a pro forma as adjusted basis, the number of Ordinary Shares purchased from us, the total consideration paid to
us and the average price paid per share by existing shareholders and by new investors purchasing Ordinary Shares in this offering at an
assumed initial public offering price of $ \per Ordinary Share, which is the midpoint of the price range
set forth on the cover page of this prospectus, before deducting the estimated underwriting discounts and commissions and estimated offering
expenses payable by us:

|                       |     | Shares 
 Number |           |     | Percent |       |   |     | Total Consideration 
 Amount              |            |     | Percent |       |   |     | Average Price Per Ordinary 
 Share                      |       |
|:----------------------|:----|:-------|----------:|:----|:--------|------:|:--|:----|:--------------------|-----------:|:----|:--------|------:|:--|:----|:---------------------------|------:|
| Existing shareholders |     |        | 1,571,752 |     |         |       | % |     | $                   | 36,197,100 |     |         |       | % |     | $                          | 23.03 |
| New investors         |     |        |           |     |         |       | % |     | $                   |            |     |         |       | % |     | $                          |       |
| Total                 |     |        |           |     |         | 100.0 | % |     |                     |            |     | $       | 100.0 | % |     | $                          |       |

A $0.25 increase (decrease)
in the assumed initial public offering price of $ per Ordinary Share (the midpoint of the price range set
forth on the cover page of this prospectus) would increase (decrease) the total consideration paid by investors participating in this
offering, total consideration paid by all shareholders and the average price per share paid by all shareholders by approximately $ million,
$ million and $ , respectively, assuming that the number of Ordinary
Shares offered by us, as set forth on the cover page of this prospect