Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 103

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 103
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 offering, we expect to incur additional expenses associated with operating as a public
company on the Nasdaq, including significant legal, accounting, investor relations and other expenses.

For further information regarding
our business and operations, see “Business” below.

Components of Operating Results

Revenues

We have not recognized any
revenue to date, and we do not expect to generate revenue from the sale of products in the near future.

Research and Development Expenses

Research and development
activities are our primary focus. We do not believe that it is possible at this time to accurately project total expenses required for
us to reach the point at which we will be ready to out-license our technologies. Development timelines, the probability of success and
development costs can differ materially from expectations. In addition, we cannot forecast whether and when collaboration arrangements
will be entered into, if at all, and to what degree such arrangements would affect our development plans and capital requirements. We
expect our research and development expenses to increase over the next several years as our development program progresses. We would
also expect to incur increased research and development expenses if we were to identify and develop additional technologies.

Research and development
expenses include the following:

| ● | employee-related expenses,                     
 such as salaries and share-based compensation; |

| ● | expenses relating to outsourced                                              
 and contracted services, such as consulting, research and advisory services; |

| ● | supply and development 
 costs;                 |

| ● | expenses incurred in operating 
 our small-scale equipment; and |

| ● | immaterial costs associated 
 with regulatory compliance. |

We recognize research and
development expenses as we incur them.

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General and Administrative Expenses

General and administrative
expenses consist primarily of personnel costs, facility costs and maintenance expenses, and external professional service costs, including
legal, accounting, audit, finance, business development, investor relations and human resource services, and other consulting fees.

We anticipate that our general
and administrative expenses will increase in the future as we increase our administrative headcount and infrastructure to support our
continued research and development programs and the potential commercialization of our products. We also anticipate that we will incur
increased expenses related to audit, legal, regulatory and tax related services associated with maintaining compliance with Nasdaq
and SEC requirements, director and officer insurance premiums, director compensation, and other costs associated with being a public
company.

Finance Income (expenses), Net

Our net financing expenses
consist primarily of accrued interest on convertible notes