Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 265

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 265
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 such interest expense during 
 the term of the loan using the effective interest method.                                      |

The following table presents the movement
in short-term loans:

| Balance as of December 31, 2023                           |     | $ |  210 |   |
| Amortization of short-term loans discount                 |     |   |  161 |   |
| Loan repayment                                            |     |   | (325 | ) |
| Receipt of a short-term loans                             |     |   |  400 |   |
| Conversion of accrued payroll salary into short-term loan |     |   |  117 |   |
| Accrued interest                                          |     |   |   10 |   |
| Balance as of December 31, 2024                           |     | $ |  573 |   |

| Balance as of January 1, 2023                 |     |   |    - |   |
|:----------------------------------------------|:----|:--|-----:|:--|
| Receipt of a short-term loan                  |     |   |  325 |   |
| Debt discount related to issuance of warrants |     |   | (288 | ) |
| Amortization of loan discount                 |     |   |  173 |   |
| Balance as of December 31, 2023               |     | $ |  210 |   |

| NOTE 6:- | CONVERTIBLE NOTES |

| a. | During 2020, the Company entered into various Convertible Loan Agreements (the “2020                                                   
 CLAs”). As of December 31, 2024, the Company received $900 from the issuance of convertible notes (the “2020 Notes”)                   
 under the 2020 CLAs. During 2024, the Company received an additional $450 as part of the October 2024 CLA Addendum as described below. |

The 2020 Notes bear no interest and,
unless previously converted (see below), shall become fully due and payable in cash following one (1) year from each 2020 CLA issuance
date. The 2020 Notes may be converted into the most senior securities of the Company or repaid as follows:

| 1. | Automatic conversion upon occurrence of a qualified round – upon the closing of a qualified                                            
 round (transaction or series of related transactions in which shares of the Company having substantially similar rights are issued     
 for an aggregate investment amount of at least $ 3,000), the