Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 99

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 99
---
 issuance of 553,640
Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs, which will occur upon the completion
of this offering; (iv) the receipt of an additional $100,000 under the Bridge Loan subsequent to December 31, 2024; (v) the receipt of
a loan in the total amount of $200,000 pursuant to the 2025 Loan Agreements; and (iv) the expiration of certain outstanding warrants to
purchase up to 167,365 Ordinary Shares in March 2025.

After giving effect to
the additional issuance of the sale of 1,000,000 Ordinary Shares in this offering at an 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, after deducting the estimated
underwriting discounts and commissions and estimated offering expenses, but assuming no exercise of the Representative’s Warrant,
and giving effect to the repayment of the outstanding loans in the total amount of approximately $1.1 million (including aggregate risk
premium and applicable accrued interest), our pro forma as adjusted net tangible book value at December 31, 2024 would have been $1.37 per
Ordinary Share. This represents an immediate increase in pro forma as adjusted net tangible book value of $1.74 per share to existing
shareholders and immediate dilution of $9.63 per Ordinary Share to new investors. The following table illustrates this dilution
per Ordinary Share:

| Assumed public offering price per Ordinary Share                                                  
 Historical net tangible book value per share as of ‌ December 31, 2024                            |     |     |  11.00 
 (37.03 | ) |
|:--------------------------------------------------------------------------------------------------|:----|:----|-------:|:--|
| Increase in net tangible book value per share attributable to the pro forma adjustments described 
 above                                                                                             |     |     |  36.66 |   |
| Pro forma net tangible book value per share as of ‌ December 31, 2024                             |     |     |  (0.37 | ) |
| Increase in net tangible book value per share attributable to new investors                       |     |     |   1.74 |   |
| Pro forma as adjusted net tangible book value per share after this offering                       |     |     |   1.37 |   |
| Dil