Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 264

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 264
---
2023 |
|:------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Receivables from governmental authorities |     | $ |           73 |     | $ |            8 |
| Prepaid expenses                          |     |   |          180 |     |   |            7 |
|                                           |     | $ |          253 |     | $ |           15 |

| NOTE 4:- | OTHER ACCOUNTS PAYABLE |

|                               |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Grant liability               |     | $ |            - |     | $ |        2,054 |
| Accrued expenses              |     |   |          697 |     |   |          518 |
| Accrued employee compensation |     |   |            4 |     |   |            3 |
| Other payables                |     |   |            - |     |   |            1 |
| Total                         |     | $ |          701 |     | $ |        2,576 |

<div align='center'>F-14</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 5:- | SHORT-TERM LOANS |

| a. | On August 15, 2023,                                                                          
 the Company obtained a loan at an aggregate amount of $325 from current shareholders and     
 officers of the Company and several new investors. According to the loan agreement, the loan 
 will be repaid within 30 days at the earlier of:                                             |

| 1. | Receipt of a grant                                
 of 300,000 Euro from the Horizon 2020 Program, or |

| 2. | Consummation of the                       
 merger with OceanTech (refer to Note 1b). |

| The proceeds from the loan agreements were allocated                                          
 at the issuance date to the warrants and to the short-term loan. The warrants were measured   
 at fair value and the remaining amount allocated to the short-term loan. The fair value of    
 the warrants at the measurement date was $288. The short-term loan is subsequently measured   
 at its amortized cost. The Company