Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 267

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 267
---
061 | ) |
| 2021 Notes conversion into preferred D-2 shares |     |                  |    35,354 |     |        |  1,086 |     |                 |      — |     |        | —  |   |     |                    |     — |     |             | —       |   |     |                     |       — |   |
| Issuance of warrants (Note 11)                  |     |                  |         — |     |        |      — |     |                 |      — |     |        | —  |   |     |                    |   288 |     |             | —       |   |     |                     |     288 |   |
| Net loss                                        |     |                  |         — |     |        |      — |     |                 |      — |     |        | —  |   |     |                    |     — |     |             | (4,132  | ) |     |                     |  (4,132 | ) |
| Balance as of December 31, 2023                 |     |                  | 1,041,460 |     | $      | 35,098 |     |                 | 64,879 |     | $      | (* | ) |     | $                  | 1,042 |     | $           | (46,947 | ) |     | $                   | (45,905 | ) |

<div align='center'>The accompanying notes are an integral part of
the financial statements.

F-20</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

|                                                                             |     | For the Year Ended 
 December 31,       
 2023               |        |   |     | 2022 |        |   |
|:----------------------------------------------------------------------------|:----|:-------------------|-------:|:--|:----|:-----|-------:|:--|
| Cash flows from operating activities                                        |     |                    |        |   |     |      |        |   |
| Net loss                                                                    |     | $                  | (4,132 | ) |     | $    | (1,449 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities: |     |                    |        |   |     |      |        |   |
| Revaluation of convertible notes                                            |     |                    |  2