Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 287

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 287
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 obtain additional financing on a timely
basis on terms acceptable to the Company, or will provide the Company with sufficient funds to meet its objective.

Such conditions raise substantial
doubts about the Company’s ability to continue as a going concern. Management’s plans include, but are not limited to an
initial public offering (the “IPO”) in the United States.

In addition, in the event the Company
is unable to have its convertible notes converted as planned or their repayment date deferred, the Company will not have sufficient cash
flows and liquidity to finance its business operations as currently contemplated. If such sufficient financing or payment deferral is
not received timely, the Company would then need to pursue a plan to license or sell its assets, seek to be acquired by another entity,
cease operations and/or seek bankruptcy protection. The Company’s financial statements do not reflect any adjustments that might result
from the outcome of this uncertainty.

| e. | Impact of the “Iron Swords” War on Israel |

In October 2023, Hamas terrorists
infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Following
the attack, Israel’s security cabinet declared war against Hamas and commenced a military campaign against Hamas and other terrorist
organizations in parallel to their continued rocket and terror attacks. In addition, Hezbollah have attacked military and civilian targets
in Northern Israel, to which Israel has responded, including through increased air and ground operations in Lebanon. Since the war broke
out, our operations have not been adversely affected by this situation, and we have not experienced disruptions to our development. On
June 13, 2025, in light of continued nuclear threats and intelligence assessments indicating imminent attacks, Israel launched a pre-emptive
strike directly targeting military and nuclear infrastructure inside Iran aimed to disrupt Iran’s capacity to coordinate or launch
further hostilities against Israel, as well as disrupt its nuclear program. On June 25, 2025, a ceasefire between Israel and Iran took
effect. Nonetheless, hostilities between Israel and Iran may resume and further escalate, with both sides launching attacks against one
another. The situation remains volatile, and the risk of broader regional escalation involving additional actors persists. The Company
experienced disruptions to its work during such period. The Company continues to monitor its ongoing activities and will make adjustments
in its business if needed, including updating any estimates or judgments impacting its financial statements as appropriate.

| NOTE 2: | SIGNIFICANT ACCOUNTING POLIC