Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 103

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 103
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 million, respectively. We anticipate that we will continue to incur
significant losses for the foreseeable future as our operating expenses and capital expenditures increase substantially due to our continued
investment in our research and development activities and as we hire additional employees over the coming years. Furthermore, upon closing
of this offering, we expect to incur additional expenses associated with operating as a public company on the NYSE American, 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
also received non-royalty bearing grant from the European Union through the European Commission Executive Agency for Small and Medium-sized
Enterprises as part of the Horizon 2020 Research and Innovative Framework Programme, or the Horizon 2020 Grant. The Horizon 2020 Grant
was fully recognized in the year ended December 31, 2024, as a reduction in research and development expense. 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;          |

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

| ● | supply and development 
 costs; and             |

| ● | expenses incurred in operating 
 our small-scale equipment.     |

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