Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 290

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 290
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 imminent attacks, Israel launched a pre-emptive
strike directly targeting military and nuclear infrastructure inside Iran aimed to disrupt Iran’s capacity to coordinate or launch
further hostilities against Israel, as well as disrupt its nuclear program. On June 25, 2025, a ceasefire between Israel and Iran took
effect. Nonetheless, hostilities between Israel and Iran may resume and further escalate, with both sides launching attacks against one
another. The situation remains volatile, and the risk of broader regional escalation involving additional actors persists. The Company
experienced disruptions to its work during such period. The Company continues to monitor its ongoing activities and will make adjustments
in its business if needed, including updating any estimates or judgments impacting its financial statements as appropriate.

| NOTE 2: | SIGNIFICANT ACCOUNTING POLICIES |

| a. | Unaudited interim condensed financial statements: |

The accompanying interim condensed
balance sheet as of June 30, 2025, the interim condensed statements of comprehensive loss, temporary equity and shareholders’ deficit,
and cash flows for the six months ended June 30, 2025, and 2024, and the related notes to such interim condensed financial statements
are unaudited. These unaudited interim condensed financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (“U.S. GAAP”) and are presented in accordance with the rules and regulations of the U.S. Securities and Exchange
Commission (“SEC”) and do not include all disclosures normally required in annual financial statements prepared in accordance
with U.S. GAAP.

<div align='center'>F-36</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

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

In management’s opinion, the
unaudited interim condensed financial statements have been prepared on the same basis as the annual financial statements and reflect
all adjustments, which include only normal recurring adjustments necessary for the fair presentation of the Company’s financial
position as of June 30, 2025, and the Company’s results of operations and cash flows for the six months ended June 30, 2025, and
2024. The results for the six months ended June 30, 2025, are not necessarily indicative of the results to be expected for the full