Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 250

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 250
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 |     |        | — |     |                    |     — |     |             |  (4,132 | ) |     |                     |  (4,132 | ) |
| Balance as of December 31, 2023                 |     |                  | 2,603,652 |     | $      | 35,098 |     |                     | 162,198 |     | $      | - |     | $                  | 1,042 |     | $           | (46,947 | ) |     | $                   | (45,905 | ) |
| Net income                                      |     |                  |         — |     |        |      — |     |                     |       — |     |        | — |     |                    |     — |     |             |   4,801 |   |     |                     |   4,801 |   |
| Balance as of December 31, 2024                 |     |                  | 2,603,652 |     | $      | 35,098 |     |                     | 162,198 |     | $      | - |     | $                  | 1,042 |     |             | (42,146 | ) |     |                     | (41,104 | ) |

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

F-5</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

|                                                                                      |     | For the Year Ended 
 December 31,       
 2024               |        |   |     | 2023 |        |   |
|:-------------------------------------------------------------------------------------|:----|:-------------------|-------:|:--|:----|:-----|-------:|:--|
| Cash flows from operating activities                                                 |     |                    |        |   |     |      |        |   |
| Net income (loss)                                                                    |     | $                  |  4,801 |   |     | $    | (4,132 | ) |
| Adjustments to reconcile net income (loss) to net cash used in operating activities: |     |                    |        |   |     |      |        |   |
| Change in fair value of convertible notes                                            |     |                    | (3,483 | ) |     |      |  2,019 |   |
| Exchange rate differences on grant