Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 292

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 292
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:------------------------------------------------------------------|:----|:-----------------|----------:|:--|:----|:-----|----------:|:--|
| Net income (loss)                                                 |     | $                |    (3,228 | ) |     | $    |     7,207 |   |
| Interest accrued on convertible preferred shares                  |     |                  |       (23 | ) |     |      |       (23 | ) |
| Net income (loss) available for allocation                        |     |                  |    (3,251 | ) |     |      |     7,184 |   |
| Net income (loss) attributed to Ordinary Shares                   |     |                  |      (191 | ) |     |      |       421 |   |
| Net income (loss) attributed to preferred shares                  |     |                  |    (3,060 | ) |     |      |     6,763 |   |
| Denominator:                                                      |     |                  |           |   |     |      |           |   |
| Number of Ordinary Shares (*)                                     |     |                  |   162,198 |   |     |      |   162,198 |   |
| Number of convertible preferred shares (*)                        |     |                  | 2,603,652 |   |     |      | 2,603,652 |   |
|                                                                   |     |                  | 2,765,850 |   |     |      | 2,765,850 |   |
| Net income (loss) per share of Ordinary Share, basic and diluted  |     | $                |     (1.17 | ) |     | $    |      2.59 |   |
| Net income (loss) per share of preferred share, basic and diluted |     | $                |     (1.17 | ) |     | $    |      2.59 |   |

For the purposes of the diluted net
income (loss) per share attributable to ordinary shareholders’ calculation, stock options and warrants are considered to be Ordinary
Shares equivalents. The number of Ordinary Shares equivalents presented below were excluded from the computation of diluted net loss
per share attributable to ordinary shareholders for the periods presented because the exercise prices were greater than the average market
price of the Ordinary Shares as a result of applying the treasury stock method, and therefore including them would have been anti-dilutive.

|                                               |     | Six months ended 
         June 30,