Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 265

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 265
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 of December 31, 2024, the loan balance, accrued interest and accrued risk premium was $123.    
 On March 31, 2025, the Company and Company’s Chief Executive Officer entered into an amendment 
 to the December 2024 Loan Agreement to extend the maturity date until the earlier of August    
 31, 2025 or the consummation of an IPO.                                                        |

| The risk premium was accounted as additional interest                                     
 to be paid upon maturity date, and the Company amortized 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,