Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 100

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 100
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 book value per share for new investors                     |     |     |     88 | % |

The pro forma and pro
forma as adjusted information is illustrative only, and we will adjust this information based on the actual initial public offering price
and other terms of this offering determined at pricing. A $0.25 increase (decrease) in the assumed initial public offering price of $11.00 per
Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, would increase (decrease) our
pro forma as adjusted net tangible book value as of June 30, 2025 after this offering by approximately $0.04 per Ordinary Share,
and would increase (decrease) dilution to investors in this offering by $0.20 per Ordinary Share, assuming that the number of Ordinary
Share offered by us, as set forth on the cover page of this prospectus, remains the same, after deducting the estimated underwriting
discounts and commissions and estimated offering expenses payable by us. We may also increase or decrease the number of Ordinary Shares
we are offering. An increase (decrease) of 100,000 in the number of Ordinary Shares we are offering would increase (decrease) our pro
forma as adjusted net tangible book value as of June 30, 2025 after this offering by approximately $0.18 per Ordinary Share, and
would decrease (increase) dilution to investors in this offering by approximately $0.18 per Ordinary Share, assuming the assumed
initial public offering price per Ordinary Share remains the same, after deducting the estimated underwriting discounts and commissions
and estimated offering expenses payable by us.

If the underwriters exercise
in full their option to purchase additional Ordinary Shares and/or additional Warrants, the pro forma as adjusted net tangible book value
will increase to $1.52 per Ordinary Share, representing an immediate increase in pro forma as adjusted net tangible book value to
existing shareholders of $2.06 per Ordinary Share and an immediate dilution of $9.48 per Ordinary Share to new investors participating
in this offering.

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The following table shows,
as of June 30, 2025, 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