Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 105

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 105
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                                               |     |      |        2,201 |     |      |      42 |     |      |           (5,334 | ) |     |      |   2,081 |
| Net loss                                                                                                                                     |     |      |        4,132 |     |      |   1,449 |     |      |           (7,207 | ) |     |      |   3,286 |
| Basic and diluted loss (earnings) per Ordinary Share as reported                                                                             |     |      |         60.2 |     |      |    23.0 |     |      |            (6.49 | ) |     |      |   51.00 |
| Basic and diluted loss (income) per Ordinary Share as adjusted for the Split                                                                 |     |      |        24.08 |     |      |    9.20 |     |      |            (2.59 | ) |     |      |   20.40 |
| Weighted average number of shares outstanding used in computing basic and diluted loss per share as reported                                 |     |      |       69,403 |     |      |  64,879 |     |      |           64,879 |   |     |      |  64,879 |
| Weighted average number of Ordinary Shares outstanding used in computing basic and diluted loss (income) per share as adjusted for the Split |     |      |      173,508 |     |      | 162,198 |     |      |          162,198 |   |     |      | 162,198 |

Six Months Ended June 30, 2024 Compared to Six Months Ended June 30, 2023

Research and development expenses

Research and development
expenses decreased by approximately $2,584 thousand or 624.1%, to approximately $2,170 thousand income for the six months
period ended June 30, 2024, compared to $414 thousand expense for the six months period ended June 30, 2023. The decrease resulted
mainly from an increase in Company’s income from an approval received in April 2024 for our Horizon 2020 Program, which resulted
in recognition of an income from the grant liability as a reduction.

General and administrative expenses

General and administrative
expenses decreased by approximately $494 thousand, or 62.4 %, to approximately $297 thousand for the six months
period ended June