Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 274

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 274
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 Company’s losses. As such, net loss for the periods presented were not allocated to
the Company’s participating securities.

Basic loss per share is computed by dividing
the loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the
period.

<div align='center'>F-26</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

For the years ended December 31,
2023 and 2022, all outstanding share options, preferred shares and warrants have been excluded from the calculation of the diluted net
loss per share as all such securities are anti-dilutive.

The loss and the weighted average number
of shares used in computing basic and diluted net loss per share is as follows:

|                                                        |     | Year         
 ended        
 December 31, 
 2023         |        |   |     | 2022 |        |   |
|:-------------------------------------------------------|:----|:-------------|-------:|:--|:----|:-----|-------:|:--|
| Numerator:                                             |     |              |        |   |     |      |        |   |
| Net loss                                               |     |              | (4,132 | ) |     | $    | (1,449 | ) |
| Interest accrued on convertible preferred shares       |     |              |    (48 | ) |     |      |    (48 | ) |
| Net loss attributed to ordinary shares                 |     |              | (4,180 | ) |     |      | (1,497 | ) |
| Denominator:                                           |     |              |        |   |     |      |        |   |
| Ordinary shares                                        |     |              | 64,879 |   |     |      | 64,879 |   |
| Warrants                                               |     |              |  4,524 |   |     |      |      - |   |
| Weighted-average shares outstanding, basic and diluted |     |              | 69,403 |   |     |      | 64,879 |   |
| Net loss per share, basic and diluted                  |     |              |  (60.2 | ) |     |      |  (22.0 | ) |

On August 15, 2023