Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 99

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 99
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 this estimate on assumptions that may
prove to be incorrect, and we could use our available capital resources sooner than we currently expect.

Pending our application of
the net proceeds from this offering, we plan to invest such proceeds in short-term, investment-grade, interest-bearing securities and
depositary institutions.

<div align='center'>DIVIDEND POLICY</div>

We have never declared or
paid any cash dividends to our shareholders of our Ordinary Shares, and we do not anticipate or intend to pay cash dividends in the foreseeable
future. Payment of cash dividends, if any, in the future will be at the discretion of our board of directors in compliance with applicable
legal requirements and will depend on a number of factors, including future earnings, our financial condition, operating results, contractual
restrictions, capital requirements, business prospects, our strategic goals and plans to expand our business, applicable law and other
factors that our board of directors may deem relevant.

The Companies Law imposes
further restrictions on our ability to declare and pay dividends. See “Description of Share Capital—Dividend and Liquidation
Rights” for additional information.

Payment of dividends may be
subject to Israeli withholding taxes. See “Taxation—Material Israeli Tax Considerations” for additional information.

<div align='center'>58

CAPITALIZATION</div>

The following table sets
forth our cash and cash equivalents and our capitalization as of December 31, 2024:

| ● | on an actual basis. |

| ● | on a pro forma basis                                                                                                                
 giving effect to the following events as if each event had occurred on December 31, 2024: (i) the issuance of 2,603,652 Ordinary    
 Shares upon the automatic conversion of the 2,603,652 Preferred Shares issued and outstanding as of the date hereof, which will     
 automatically convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of 609,888 Ordinary Shares upon the    
 automatic conversion of the $900,000 outstanding principal of the 2020 CLAs, which will occur upon the completion of this offering; 
 (iii) the issuance of 553,640 Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs,     
 which will occur upon the completion of this offering; (iv) the receipt of an additional $100,000 under the Bridge Loan subsequent  
 to December 31, 2024; (v) the receipt of a