Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 104

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 104
---
 notes                   |     |              |     3,483 |   |     |      |  (2,019 | ) |     |                  |    (2,740 | ) |     |      |     4,867 |   |
| Changes in fair value of warrant liability                   |     |              |       463 |   |     |      |      62 |   |     |                  |       160 |   |     |      |       475 |   |
| Other financing expenses, net                                |     |              |       (77 | ) |     |      |    (244 | ) |     |                  |      (209 | ) |     |      |        (8 | ) |
| Net income (loss)                                            |     |              |     4,801 |   |     |      |  (4,132 | ) |     |                  |    (3,228 | ) |     |      |     7,207 |   |
| Basic and diluted net income (loss) per share                |     |              |      1.72 |   |     |      |  (24.09 | ) |     |                  |     (1.17 | ) |     |      |      2.59 |   |
| Weighted average number of ordinary shares used in computing 
 basic and diluted net income (loss) per share                |     |              | 2,765,850 |   |     |      | 173,508 |   |     |                  | 2,765,850 |   |     |      | 2,765,850 |   |

<div align='center'>65</div>

Six Months Ended June 30, 2025 Compared to Six Months Ended June 30, 2024

Research and development expenses

Research and development
expenses increased by approximately $2,350 thousand or 108.3%, to approximately $180 thousand for the six months ended
June 30, 2025, compared to income of $2,170 thousand for the six months ended June 30, 2024. The increase resulted mainly from a
decrease 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 from Company’s research and development expenses.

General and administrative expenses

General and administrative
expenses decreased by approximately $38 thousand, or 12.8