Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 250

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 250
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339 |   |     |      | 64,879 |   |
| Net income/(loss) per share of ordinary share, basic and diluted |     | $                |      6.49 |   |     | $    | (51.00 | ) |

<div align='center'>F-8</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 2: | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

The number of ordinary shares presented
below were excluded from the computation of diluted net loss per share attributable to ordinary shareholders for the periods presented
because the exercise prices were greater than the average market price of the ordinary shares as a result of applying the treasury
stock method, and therefore including them would have been anti-dilutive.

|                                           |     | Six month ended 
 June 30,        |   2024 |     |     |    2023 |
|:------------------------------------------|:----|:----------------|-------:|:----|:----|--------:|
| Options with an exercise price of $9.933  |     |                 | 31,716 |     |     |  31,716 |
| Warrants with an exercise price of $38.40 |     |                 |      - |     |     |  53,031 |
| Warrants with an exercise price of $38.01 |     |                 | 66,946 |     |     |  66,946 |
| Total                                     |     |                 | 98,662 |     |     | 151,693 |

| e. | Accounting pronouncements not yet adopted: |

As an “emerging growth company”,
the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements
applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this
extended transition period under the JOBS Act.

| NOTE 3:- | OTHER ACCOUNT PAYABLES |

|                               |     |   |     June 
 30, 2024 |     |   | December 31, 
         2023 |
|:------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Grant liability (Note