Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 275

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 275
---
 Company to CSL subsequent to the closing of Company’s initial public offering, as well as reimburse certain of CSL’s legal                
 expenses and two future payments of $300 and $200 by the Company to CSL upon the achievement of certain global sales milestones.          
 As a result the Company recorded a provision of $430.                                                                                     |

<div align='center'>F-23</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

| NOTE 9:- | COMMITMENTS AND CONTINGENCIES (Cont.) |

The Company’s product has yet to
be approved by FDA and is still in clinical trials and in any event, is not using CSL’s fibrinogen.

From time to time, the Company has been
and may be in the future subject to other legal proceedings, claims, investigations, and government inquiries (collectively, “Legal
Proceedings”) in the ordinary course of business. There are no currently pending legal proceedings that the Company believes will
have a material adverse impact on the business or financial statements.

| NOTE 10:- | TEMPORARY EQUITY |

The preferred shares confer upon their
holders all rights accruing to holders of Ordinary Shares (as detailed below in this Note 10), and, in addition, the rights, preferences
and privileges granted to the preferred shares as follows:

| a. | Dividends and Other Distributions |

The holders of all preferred shares is
entitled to receive, when and if declared by the board of directors, a noncumulative dividend. Such dividends will be distributed to
the holders of the Ordinary Shares and the preferred shares on a pro-rata basis. No dividends have been declared to date.

Other distributions described in the
AOA as follows: If the Company declares a distribution payable in securities of other persons, evidences of indebtedness issued by the
Company or other persons, assets (excluding cash dividends) or options or rights, or if the Company at any time pays a dividend payable
in additional Ordinary Shares or other securities or rights convertible into, or entitling the holder thereof to receive directly or
indirectly, additional Ordinary Shares, then, in each such case, the holders of preferred shares is entitled to receive such distribution
in respect of their holdings on an as-converted basis as of the record date for such distribution.

| b. | Conversion Rights |

Each preferred share is convertible,
at the option of the holder thereof