Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 286

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 286
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 | ) |
| Net income (loss)                                                   |     |      |    |     | $                |    (3,228 | ) |     | $    |     7,207 |   |
| Basic and diluted net income (loss) per share                       |     |      | 2d |     | $                |     (1.17 | ) |     | $    |      2.59 |   |
| Weighted average number of ordinary shares                          
 used in computing basic and diluted net income (loss) per share (*) |     |      | 2d |     |                  | 2,765,850 |   |     |      | 2,765,850 |   |

<div align='center'>The accompanying notes are an integral part
of the unaudited condensed financial statements.

F-32</div>

REGENTIS BIOMATERIALS LTD.

INTERIM CONDENSED STATEMENTS OF TEMPORARY EQUITY
AND SHAREHOLDERS’ DEFICIT

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

|                                   |     | Convertible 
 preferred   
 shares      
 Number      |           |     | Amount |        |     | Ordinary 
 shares   
 Number   |         |     | Amount |   |     | Additional 
 paid-in    
 capital    |       |     | Accumulated 
 deficit     |         |   |     | Total         
 shareholders’ 
 deficit       |         |   |
|:----------------------------------|:----|:------------|----------:|:----|:-------|-------:|:----|:---------|--------:|:----|:-------|:--|:----|:-----------|------:|:----|:------------|:--------|:--|:----|:--------------|:--------|:--|
| Balance                           
 as of December 31, 2024 (Audited) |     |             | 2,603,652 |     | $      | 35,098 |     |          | 162,198 |     | $      | - |     | $          | 1,042 |     | $           | (42,146 | ) |     | $             | (41,104 | ) |
| Net                               
 loss                              |     |             |         - |     |        |      - |     |          |       - |     |        | - |     |            |     - |     |             | (3,228  |