Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 281

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 281
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   |   25 |
| Travel                        |     |                         |     18 |   |     |   |   10 |
| Other                         |     |                         |      2 |   |     |   |    3 |
| Horizon 2020 grant            |     |                         | (2,306 | ) |     |   |    - |
| Total                         |     | $                       |  2,074 |   |     | $ |  806 |

<div align='center'>F-27</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 12:- | SELECTED STATEMENTS OF COMPREHENSIVE INCOME DATA (Cont.) |

| b. | General and administrative expenses: |

|                                                     |     | Year Ended December 31, | 2024 |     |   |  2023 |
|:----------------------------------------------------|:----|:------------------------|-----:|:----|:--|------:|
| Professional fees (*)                               |     | $                       |  526 |     | $ | 1,013 |
| Rent, office maintenance and communication-overhead |     |                         |   83 |     |   |    84 |
| Patents                                             |     |                         |   18 |     |   |     - |
| Others                                              |     |                         |   85 |     |   |    28 |
| Total                                               |     | $                       |  712 |     | $ | 1,125 |

| (*) | Professional fees in 2023 included $451 from recognition of previously                                                              
 deferred offering costs associated with the Company’s prior IPO process that was recognized as expense following the entry into the 
 Business Combination Agreement with OceanTech during the second quarter of 2023 (see Note 1.b).                                     |

| c. | Financial income (expenses), net: |

|                                                         |     | Year Ended December 31, |  2024 |   |     |   |   2023 |   |
|:--------------------------------------------------------|:----|:------------------------|------:|:--|:----|:--|-------:|:--|
| Changes in fair value of convertible notes (see Note 6) |     | $                       | 3,483 |   |     | $ | (2,019 | ) |
|