Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 110

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 110
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 and per share data) |     | 2024 |             For 
 the Years Ended 
    December 31, |   |     | 2023 |        |   |     | 2025 |                  For 
 the Six Months Ended 
             June 30, |   |     | 2024 |      |   |
|:------------------------------------------------------|:----|:-----|----------------:|:--|:----|:-----|-------:|:--|:----|:-----|---------------------:|:--|:----|:-----|-----:|:--|
| Net cash provided by (used                            
 in) operating activities                              |     | $    |            (641 | ) |     | $    | (1,220 | ) |     |      |                 (340 | ) |     |      |    6 |   |
| Net cash used in investing activities                 |     |      |               - |   |     |      |      - |   |     |      |                    - |   |     |      |    - |   |
| Net cash provided                                     
 by (used in) financing activities                     |     |      |             525 |   |     |      |    325 |   |     |      |                  300 |   |     |      | (175 | ) |
| (Decrease) Increase                                   
 in cash and cash equivalents                          |     | $    |            (116 | ) |     | $    |   (895 | ) |     |      |                  (40 | ) |     |      | (169 | ) |

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Net cash used in operating activities

Net cash provided by (used in) operating activities

Net cash used in operating
activities for the six months ended June 30, 2025 was $0.34 million, compared to net cash provided by operating activities of $0.006
million for the six months ended June 30, 2024. This decrease is mainly due to receipt of approval from EASME in April 2024.

Net cash used in operating activities for the year ended December 31, 2024 was $0.6 million, compared to $1.2 million in 2023. This decrease is mainly due to receipt of approval from EASME in April 2024.

Net cash used in investing activities

There was no net cash
used in investing activities during the six months ended