Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 253

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 253
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| Other current assets                                                                 |     |                    |   (238 | ) |     |      |    462 |   |
| Trade accounts payable                                                               |     |                    |   (101 | ) |     |      |    147 |   |
| Other accounts payable                                                               |     |                    | (1,690 | ) |     |      |    100 |   |
| Net cash used in operating activities                                                |     |                    |   (641 | ) |     |      | (1,220 | ) |
| Cash flows from financing activities                                                 |     |                    |        |   |     |      |        |   |
| Repayment of short-term loan                                                         |     |                    |   (325 | ) |     |      |      - |   |
| Proceeds from issuance of convertible notes                                          |     |                    |    450 |   |     |      |      - |   |
| Receipt of a short-term loans                                                        |     |                    |    400 |   |     |      |    325 |   |
| Net cash provided by financing activities                                            |     |                    |    525 |   |     |      |    325 |   |
| Net change in cash and cash equivalents                                              |     |                    |   (116 | ) |     |      |   (895 | ) |
| Cash and cash equivalents at the beginning of the year                               |     |                    |    345 |   |     |      |  1,240 |   |
| Cash and cash equivalents at the end of the year                                     |     | $                  |    229 |   |     | $    |    345 |   |
| Non-cash financing activities:                                                       |     |                    |        |   |     |      |        |   |
| 2021 Notes conversion into preferred D-2 shares                                      |     |                    |      - |   |     | $    |  1,086 |   |
| Conversion of accrued payroll salary into short-term loan (see Note 5)               |     | $                  |    117 |   |     |      |      - |   |

<div align='center'>The accompanying notes are an integral part
of the financial statements.

F-6</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

| NOTE 1:- | GENERAL |