Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 256

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 256
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icing model requires a number of assumptions, of
which the most significant are the expected share price volatility and the expected option term. Expected share price volatility was
estimated based on volatility of the share price of similar companies in the biotechnology sector. The expected option term represents
the period that the Company’s share options are expected to be outstanding and is determined based on the simplified method until
sufficient historical exercise data will support using expected option term assumptions. The risk-free interest rate is based on the
yield from U.S. treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans
to pay dividends.

<div align='center'>F-11</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

| m. | Basic and diluted income (loss) per share: |

The Company’s convertible preferred
shares are participating securities and, as such, the Company computes earnings per share using the two-class method. Under
the two-class method, net income (loss) is allocated between Ordinary Shares and participating securities based on their participating
rights. The Company’s participating securities do not contractually require the holders of such securities to participate in the
Company’s losses. As such, net loss for any period presented is not allocated to the participating securities.

Basic net income (loss) per share is
computed by dividing the net income (loss) for the period attributable to ordinary shareholders by the weighted average number of Ordinary
Shares outstanding during the period. The diluted net income (loss) per share is calculated by giving effect to all potentially dilutive
securities outstanding for the period using the treasury shares method or the if-converted method based on the nature of such securities.

Net income (loss) and the weighted
average number of Ordinary Shares used in computing basic and diluted net income (loss) per share is as follows:

|                                                                   |     | Year ended   
 December 31, 
 2024         |           |   |     | 2023 |         |   |
|:------------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-----|--------:|:--|
| Numerator:                                                        |     |              |           |   |     |      |         |   |
| Net income (loss)                                                 |     | $