Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 288

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 288
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IES |

| a. | Unaudited interim condensed financial statements: |

The accompanying interim condensed
balance sheet as of June 30, 2025, the interim condensed statements of comprehensive loss, temporary equity and shareholders’ deficit,
and cash flows for the six months ended June 30, 2025, and 2024, and the related notes to such interim condensed financial statements
are unaudited. These unaudited interim condensed financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (“U.S. GAAP”) and are presented in accordance with the rules and regulations of the U.S. Securities and Exchange
Commission (“SEC”) and do not include all disclosures normally required in annual financial statements prepared in accordance
with U.S. GAAP.

<div align='center'>F-36</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

| NOTE 2: | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

In management’s opinion, the
unaudited interim condensed financial statements have been prepared on the same basis as the annual financial statements and reflect
all adjustments, which include only normal recurring adjustments necessary for the fair presentation of the Company’s financial
position as of June 30, 2025, and the Company’s results of operations and cash flows for the six months ended June 30, 2025, and
2024. The results for the six months ended June 30, 2025, are not necessarily indicative of the results to be expected for the full year
ending December 31, 2025, or any other future interim or annual periods. These unaudited interim condensed financial statements should
be read in conjunction with the audited financial statements and accompanying notes as of and for the year ended December 31, 2024. The
significant accounting policies applied in the annual financial statements of the Company as of and for the year ended December 31, 2024
are applied consistently in these interim condensed financial statements.

| b. | Use of estimates in preparation of financial statements: |

The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets
and liabilities as of the dates of the financial statements and the reported amounts of expenses during the reporting period. Management