Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 15

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 15
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 this offering.                                              |

Unless otherwise indicated, all information in this prospectus assumes or gives effect to:

| ● | no exercise of the Representative’s’ 
 over-allotment option;               |

| ● | no exercise of Representative’s 
 Warrants;                       |

| ● | the automatic conversion                                                                                                           
 of all outstanding preferred shares, par value NIS 0.01 per share of the Company, or the Preferred Shares, into 1,006,106 Ordinary 
 Shares, which will occur upon the completion of this offering.                                                                     |

| ● | the issuance of 243,955                                                                                                                    
 Ordinary Shares issuable upon the automatic conversion of the $900,000 outstanding principal amount of several convertible loan agreements 
 entered into between August 2020 and February 2021, or the 2020 CLAs, which will occur upon the completion of this offering; and           |

| ● | the issuance of 221,456                                                                                                                    
 Ordinary Shares issuable upon the automatic conversion of the $450,000 outstanding principal amount of several convertible loan agreements 
 entered into in October 2024, or the 2024 CLAs, which will occur upon the completion of this offering.                                     |

See “Description of Share Capital” for additional information.

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SUMMARY FINANCIAL DATA The following table summarizes our financial data. We have derived the following statements of comprehensive loss for the years ended December 31, 2023 and 2022 and for the six months ended June 30, 2024 and 2023 and the balance sheet data as of June 30, 2024 from our audited financial statements as of December 31, 2023 and from our interim condensed financial statements as of June 30, 2024 included elsewhere in this prospectus. Such financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles, or U.S GAAP. In our opinion, the unaudited interim condensed financial statements have been prepared on a basis consistent with our audited financial statements and contains all adjustments, consisting only of normal and recurring adjustments, necessary for a fair presentation of such unaudited interim condensed financial statements. Our historical results are not necessarily indicative of the results that may be expected in the future, and our results for any interim period are not necessarily indicative of results that may be expected for any full year. The following summary financial data should be read in conjunction with “Selected Financial Data,” “Management’s Discussion and Analysis of Financial