Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 32

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 32
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 on terms that would not be unduly expensive or burdensome to us. We do not currently carry
a key-man life insurance policy that would assist us in recouping our costs in the event of the death or disability of our management
team. The loss of members of our management team, or our inability to attract or retain other qualified individuals, could have a material
adverse effect on our business, results of operations and financial condition.

Exchange rate fluctuations between the U.S. dollar and the New Israeli Shekel and inflation may negatively affect our results of operations, and we may not be able to hedge our currency exchange risks successfully.

The U.S. dollar is our functional
and reporting currency. However, a portion of our operating expenses, including personnel and facilities related expenses, are incurred
in NIS. As a result, we are exposed to the risks that the NIS may appreciate relative to the U.S. dollar, or, if the NIS instead devalues
relative to the U.S. dollar, that the inflation rate in Israel may exceed such rate of devaluation of the NIS, or that the timing of
such devaluation may lag behind inflation in Israel. In any such event, the dollar cost of our operations in Israel would increase and
our dollar-denominated results of operations would be adversely affected. Given our general lack of currency hedging arrangements to
protect us from fluctuations in the exchange rates of the NIS and other foreign currencies in relation to the U.S. dollar (and/or from
inflation of such foreign currencies), we may be exposed to material adverse effects from such movements. Our exchange rate exposure
may change over time as our business evolves and could result in increased costs or reduced revenue and could affect our actual cash
flow. Changes in the relative values of currencies occur regularly and, in some instances, may have a significant impact on our operating
results. The rate of inflation in Israel or in currency exchange rates may materially change and we might not be able to effectively
mitigate these risks.

The outcome of any future claims and litigation could have a material adverse impact on our business, financial condition and results of operations.

We may, from time to time,
be party to litigation in the normal course of business, including class action lawsuits. Due to the inherent uncertainties of litigation,
the final outcome of these lawsuits may differ substantially from our expectations and we may not be able to determine the amount of
any potential losses we may incur. In the event we are required or determine to pay