Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 94

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 94
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 currently expect.

Pending our application of
the net proceeds from this offering, we plan to invest such proceeds in short-term, investment-grade, interest-bearing securities and
depositary institutions.

<div align='center'>DIVIDEND POLICY</div>

We have never declared or
paid any cash dividends to our shareholders of our Ordinary Shares, and we do not anticipate or intend to pay cash dividends in the foreseeable
future. Payment of cash dividends, if any, in the future will be at the discretion of our board of directors in compliance with applicable
legal requirements and will depend on a number of factors, including future earnings, our financial condition, operating results, contractual
restrictions, capital requirements, business prospects, our strategic goals and plans to expand our business, applicable law and other
factors that our board of directors may deem relevant.

The Companies Law imposes
further restrictions on our ability to declare and pay dividends. See “Description of Share Capital—Dividend and Liquidation
Rights” for additional information.

Payment of dividends may
be subject to Israeli withholding taxes. See “Taxation—Material Israeli Tax Considerations” for additional information.

<div align='center'>59

CAPITALIZATION</div>

The following table sets
forth our cash and cash equivalents and our capitalization as of June 30, 2025:

| ● | on an actual basis. |

| ● | on                                                                                                                                      
 a pro forma basis giving effect to the following events as if each event had occurred on June 30, 2025: (i) the issuance of 2,603,652   
 Ordinary Shares upon the automatic conversion of the 2,603,652 Preferred Shares issued and outstanding as of the date hereof, which     
 will automatically convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of 609,888 Ordinary Shares upon       
 the automatic conversion of the $900,000 outstanding principal of the 2020 CLAs, which will occur upon the completion of this offering; 
 and (iii) the issuance of 553,640 Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs,     
 which will occur upon the completion of this offering;                                                                                  |

| ● | on a pro                                                                                        
 forma as adjusted basis to give further effect to: (i) the sale of 1,000,000 Ordinary           
 Shares in this offering at an initial public offering price of $11.00 per Ordinary Share,       
 which is