Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 103

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 103
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 not necessarily meaningful and should not be relied upon as indications of future performance.

Our results of operations
for the years ended December 31, 2024 and 2023 and the six months ended June 30, 2025 and 2024 were as follows:

| (in thousands of USD, except share and per share data)       |     | Year Ended   
 December 31, 
 2024         |           |   |     | 2023 |         |   |     | Six Months Ended 
 June 30,         
 2025             |           |   |     | 2024 |           |   |
|:-------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-----|--------:|:--|:----|:-----------------|----------:|:--|:----|:-----|----------:|:--|
| Statements of comprehensive loss:                            |     |              |           |   |     |      |         |   |     |                  |           |   |     |      |           |   |
| Research and development expenses:                           |     |              |           |   |     |      |         |   |     |                  |           |   |     |      |           |   |
| Horizon 2020 Grant                                           |     |              |     2,306 |   |     |      |       - |   |     |                  |         - |   |     |      |     2,306 |   |
| Other research and development expenses                      |     |              |      (662 | ) |     |      |    (806 | ) |     |                  |      (180 | ) |     |      |      (136 | ) |
| General and administrative expenses                          |     |              |      (712 | ) |     |      |  (1,125 | ) |     |                  |      (259 | ) |     |      |      (297 | ) |
| Operating income (loss)                                      |     |              |       932 |   |     |      |  (1,931 | ) |     |                  |      (439 | ) |     |      |     1,873 |   |
| Financial income (expense), net:                             |     |              |           |   |     |      |         |   |     |                  |           |   |     |      |           |   |
| Changes in fair value of convertible