Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 249

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 249
---
or Zohar & Co.

Certified Public Accountants

A Firm in the Deloitte Global Network

Tel Aviv, Israel

May 5, 2025

We have served as the Company’s auditor since 2008.

<div align='center'>F-2</div>

REGENTIS BIOMATERIALS LTD.

BALANCE SHEETS

U.S. dollars in thousands (except share and per share data)

| Assets                                                                                                                            
 Current assets:                                                                                                                   |     | Note |     | As of December 31, 
 2024               |         |   |     | As of December 31, 
 2023               |         |   |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|-----:|:----|:-------------------|--------:|:--|:----|:-------------------|--------:|:--|
| Cash and cash equivalents                                                                                                         |     |      |     | $                  |     229 |   |     | $                  |     345 |   |
| Other current assets                                                                                                              |     |    3 |     |                    |     253 |   |     |                    |      15 |   |
| Total assets                                                                                                                      |     |      |     | $                  |     482 |   |     | $                  |     360 |   |
| Liabilities, temporary equity and shareholders’ deficit                                                                           |     |      |     |                    |         |   |     |                    |         |   |
| Current liabilities:                                                                                                              |     |      |     |                    |         |   |     |                    |         |   |
| Trade accounts payable                                                                                                            |     |      |     | $                  |     252 |   |     | $                  |     353 |   |
| Other accounts payable                                                                                                            |     |    4 |     |                    |     701 |   |     |                    |   2,576 |   |
| Short-term loans                                                                                                                  |     |    5 |     |                    |     573 |   |     |                    |     210 |   |
| Convertible notes                                                                                                                 |     |    6 |     |                    |   4,372 |   |     |                    |       - |   |
| Warrant liability                                                                                                                 |     |    7 |     |                    |     160 |   |     |                    |       - |   |
| Total current liabilities                                                                                                         |     |