Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 247

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 247
---
.

Certified Public Accountants

A Firm in the Deloitte Global Network

Tel Aviv, Israel

May 5, 2025

(except for the effect of the settlement agreement described in
Note 9.5 and the amendments of the Bridge Loans described in Note 15.E, as to which the date is July 7, 2025).

We have served as the Company’s auditor since 2008.

<div align='center'>F-2</div>

REGENTIS BIOMATERIALS LTD.

BALANCE SHEETS

U.S. dollars in thousands (except share and per share data)

| Assets                                                                                                                            
 Current assets:                                                                                                                   |     | Note |     | As of December 31, 
 2024               |         |   |     | As of December 31, 
 2023               |         |   |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|-----:|:----|:-------------------|--------:|:--|:----|:-------------------|--------:|:--|
| Cash and cash equivalents                                                                                                         |     |      |     | $                  |     229 |   |     | $                  |     345 |   |
| Other current assets                                                                                                              |     |    3 |     |                    |     253 |   |     |                    |      15 |   |
| Total assets                                                                                                                      |     |      |     | $                  |     482 |   |     | $                  |     360 |   |
| Liabilities, temporary equity and shareholders’ deficit                                                                           |     |      |     |                    |         |   |     |                    |         |   |
| Current liabilities:                                                                                                              |     |      |     |                    |         |   |     |                    |         |   |
| Trade accounts payable                                                                                                            |     |      |     | $                  |     252 |   |     | $                  |     353 |   |
| Other accounts payable                                                                                                            |     |    4 |     |                    |   1,131 |   |     |                    |   2,576 |   |
| Short-term loans                                                                                                                  |     |    5 |     |                    |     573 |   |     |                    |     210 |   |
| Convertible notes                                                                                                                 |     |    6 |     |                    |   4,372 |   |     |                    |       - |   |
|