Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 108

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 108
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 Growth Company Status

We qualify as an “emerging
growth company” as defined in the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other
burdens that are otherwise applicable generally to public companies. These provisions include:

| ● | a requirement to present                                                                                                            
 only two years of audited financial statements in addition to any required interim financial statements and correspondingly reduced 
 Management’s Discussion and Analysis of Financial Condition and Results of Operations disclosure;                                   |

| ● | to the extent that we no                                                                                                             
 longer qualify as a foreign private issuer, (i) reduced disclosure obligations regarding executive compensation in our periodic      
 reports and proxy statements and (ii) exemptions from the requirement to hold a non-binding advisory vote on executive compensation, 
 including golden parachute compensation;                                                                                             |

| ● | an exemption from the auditor                                                                                                    
 attestation requirement in the assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 
 2002; and                                                                                                                        |

| ● | an exemption from compliance                                                                                                
 with the requirement that the Public Company Accounting Oversight Board has adopted regarding a supplement to the auditor’s 
 report providing additional information about the audit and the financial statements.                                       |

We may take advantage of
these exemptions for up to five years or until such earlier time that we are no longer an emerging growth company. We would cease to
be an emerging growth company upon the earliest to occur of: (i) the last day of the fiscal year in which we have total annual gross
revenues of $1.235 billion or more; (ii) the date on which we have issued more than $1.0 billion in nonconvertible debt
during the previous three years; (iii) the date on which we are deemed to be a large accelerated filer under the rules of the SEC;
or (iv) the last day of the fiscal year following the fifth anniversary of this offering. We may choose to take advantage of some
but not all of these exemptions. Section 107 of the JOBS Act provides that an “emerging growth company” can take advantage
of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting
standards. This means that an “emerging growth company” can delay the adoption of certain accounting standards until those
standards would otherwise apply to private companies. We have elected to take advantage of the extended transition period to comply with
new or revised accounting