Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 279

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 279
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,013 |
| Rent, office maintenance and communication-overhead |     |                         |   83 |     |   |    84 |
| Patents                                             |     |                         |   18 |     |   |     - |
| Others                                              |     |                         |   85 |     |   |    28 |
| Total                                               |     | $                       |  712 |     | $ | 1,125 |

| (*) | Professional fees in 2023 included $451 from recognition of previously                                                     
 deferred offering costs associated with the Company’s prior IPO process that was recognized as expense following the entry 
 into the Business Combination Agreement with OceanTech during the second quarter of 2023 (see Note 1.b).                   |

| c. | Financial income (expenses), net: |

|                                                         |     | Year Ended December 31, |  2024 |   |     |   |   2023 |   |
|:--------------------------------------------------------|:----|:------------------------|------:|:--|:----|:--|-------:|:--|
| Changes in fair value of convertible notes (see Note 6) |     | $                       | 3,483 |   |     | $ | (2,019 | ) |
| Changes in fair value of warrant liability (see Note 7) |     |                         |   463 |   |     |   |     62 |   |
| Other financing income (expense):                       |     |                         |       |   |     |   |        |   |
| Amortization of short-term loan discount                |     |                         |  (161 | ) |     |   |   (173 | ) |
| Interest on short-term loans                            |     |                         |   (10 | ) |     |   |      - |   |
| Bank fees                                               |     |                         |    (2 | ) |     |   |     (3 | ) |
| Exchange rate differences                               |     |                         |    96 |   |     |   |    (68 | ) |
|                                                         |     |                         |   (77 | ) |     |   |   (244 | ) |
| Financial income (expense), net                         |     | $                       | 3,869 |   |     | $ | (2,201 | ) |

<div align='center'>F-28</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FIN