Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 82

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 82
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 on an individual basis, this
disclosure is not as extensive as that required of a U.S. domestic issuer. For example, the disclosure required under Israeli law would
be limited to compensation paid in the immediately preceding year without any requirement to disclose option exercises and vested stock
options, pension benefits or potential payments upon termination or a change of control. Furthermore, as a foreign private issuer, we
are also not subject to the requirements of Regulation FD (Fair Disclosure) promulgated under the Exchange Act.

These exemptions and leniencies
will reduce the frequency and scope of information and protections to which you are entitled as an investor.

We may be a “passive foreign investment company,” or PFIC, for U.S. federal income tax purposes in the current taxable year or may become one in any subsequent taxable year. There generally would be negative tax consequences for U.S. taxpayers that are holders of our Ordinary Shares if we are or were to become a PFIC.

Based on the projected composition
of our income and valuation of our assets, we may be a PFIC for 2024 and in the future, although there can be no assurance in this regard.
The determination of whether we are a PFIC is made on an annual basis and will depend on the composition of our income and assets from
time to time. We will be treated as a PFIC for U.S. federal income tax purposes in any taxable year in which either (1) at least 75% of
our gross income is “passive income” or (2) on quarterly average at least 50% of our assets by value produce passive income
or are held for the production of passive income. Passive income for this purpose generally includes, among other things, certain dividends,
interest, royalties, rents and gains from commodities and securities transactions and from the sale or exchange of property that gives
rise to passive income. Passive income also includes amounts derived by reason of the temporary investment of funds, including those raised
in a public offering. In determining whether a non-U.S. corporation is a PFIC, a proportionate share of the income and assets of each
corporation in which it owns, directly or indirectly, at least a 25% interest (by value) is taken into account. The tests for determining
PFIC status are applied annually and it is difficult to make accurate projections of future income and assets which are relevant to this
determination. In addition, our PFIC status may depend in part on the market value of