Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 248

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 248
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   |
| Accumulated deficit                                                                                                               |     |      |     |                    | (42,146 | ) |     |                    | (46,947 | ) |
| Total shareholders’ deficit                                                                                                       |     |      |     |                    | (41,104 | ) |     |                    | (45,905 | ) |
| Total liabilities, temporary equity and shareholders’ deficit                                                                     |     |      |     | $                  |     482 |   |     | $                  |     360 |   |

| (*) | Represents amount less than $1 |

<div align='center'>The accompanying notes are an integral part of
the financial statements.

F-3</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

U.S. dollars in thousands (except share and per share data)

|                                                                       |     | Note |     | For the Year Ended 
 December 31,       
 2024               |           |   |     | 2023 |         |   |
|:----------------------------------------------------------------------|:----|:-----|:----|:-------------------|----------:|:--|:----|:-----|--------:|:--|
| Operating expenses:                                                   |     |      |     |                    |           |   |     |      |         |   |
| Research and development expenses:                                    |     | 12a  |     |                    |           |   |     |      |         |   |
| Horizon 2020 grant                                                    |     |      |     | $                  |     2,306 |   |     | $    |       - |   |
| Other research and development expenses                               |     |      |     |                    |      (662 | ) |     |      |    (806 | ) |
| General and administrative expenses                                   |     | 12b  |     |                    |      (712 | ) |     |      |  (1,125 | ) |
| Operating profit (loss)                                               |     |      |     |                    |       932 |   |     |      |  (1,931 | ) |
| Financial income (expense), net:                                      |     | 12c  |     |                    |           |   |     |      |         |   |
| Changes in fair value of convertible notes                            |     |      |     |                    |     3,483 |   |     |      |  (2,019