Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 304

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 304
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 guarantee of approximately of $7 (NIS 27 thousand) which is valid until February 2026.

<div align='center'>F-45</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 7:- | COMMITMENTS AND CONTINGENCIES (Cont.) |

Future minimum lease payments under
non-cancelable operating leases as of June 30, 2025 are as follows:

| 2025 |     | USD | 33 |
|:-----|:----|:----|---:|
|      |     | $   | 33 |

The Company has elected to utilize
the practical expedient in ASC 842 for short-term leases (less than 12 months) whereby a lease liability and right of use asset will
not be recorded for short-term leases.

| 5. | In 2019, a disagreement                                                                                                                 
 has arisen between the Company and CSL Behring GmbH, or CSL, whether certain unshipped minimum purchase commitments for fibrinogen      
 from 2018 to 2020 are to be paid by the Company pursuant to a Framework Supply Agreement dated March 8, 2016, or Framework Supply       
 Agreement, by and between the Company and CSL, whereby CSL agreed to supply the Company with fibrinogen. On January 14, 2020, the       
 Company received a termination letter, or CSL Termination Letter. In the CSL Termination Letter, CSL demanded a total amount of $820,   
 claiming it was owed the minimum purchase commitment amounts under the Framework Supply Agreement not paid by the Company in 2018       
 and 2019. In a subsequent correspondence, CSL additionally demanded interest and damages for lost profit, with an aggregate demand      
 amount of $1,476. The Company has disputed CSL’s payment demand and contends that CSL’s demands are baseless under the                  
 Framework Supply Agreement, as the minimum purchase commitment under the Framework Supply Agreement is conditional upon first obtaining 
 approval of the FDA and the European Medicines Evaluation Agency, or EMEA, and other quality and clinical milestones, none of which     
 has occurred. Notwithstanding, CSL claimed to have obtained a valid German court order in its favor and to endeavor to seek for its     
 enforcement in Israel. Company’s position is that CSL’s claim for the payment of the said unshipped minimum purchase                    
 commitments lacks any ground