Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 300

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 300
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 the fair
value of the 2020 Notes using the Probability-Weighted Expected Return Method (PWERM). For six months period ended June 30, 2025 and
2024, the Company recorded an income (expense) of $(2,740) and $4,867 for the revaluation of such 2020 Notes, within financial income
(expenses), net in the interim condensed statements of comprehensive income (loss).

A summary of significant unobservable
inputs (Level 3 inputs) used in measuring the fair value of 2020 Notes outstanding are as follows:

|                  |     |   | June 30, 
     2025 |   |     |   | December 31, 
         2024 |   |
|:-----------------|:----|:--|---------:|:--|:----|:--|-------------:|:--|
| Principal amount |     | $ |    1,350 |   |     | $ |        1,350 |   |
| Discount rate    |     |   |       30 | % |     |   |           30 | % |
| Term (years)     |     |   |     0.25 |   |     |   |         0.40 |   |
| Fair value       |     | $ |    7,112 |   |     | $ |        4,372 |   |

The Company has performed a sensitivity
analysis of the 2020 Notes which are classified as level 3 financial instruments in the fair value hierarchy. The Company recalculated
the fair value of the 2020 Notes by applying a +/- 5.0% changes to the discount rate used in PWERM.

As of June 30, 2025, a 5.0% decrease
in discount rate would increase the fair value of the 2020 Notes to $7,183; a 5.0% increase in discount rate would decrease the fair
value of the 2020 Notes to $7,045.

The following table presents changes
in the fair value of the 2020 Notes and 2021 Notes:

| Balance as of January 1, 2025 |     | $ | 4,372 |
| Changes in fair value         |     |   | 2,740 |
| Balance as of June 30, 2025   |     | $ | 7,112 |

| Balance               
 as of January