Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 82

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 82
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 there is no guarantee that the Israeli government will not move forward
with those initiatives. Actual or perceived political instability in Israel or any negative changes in the political environment, may
individually or in the aggregate adversely affect the Israeli economy and, in turn, our business, financial condition, results of operations
and growth prospects.

Our operations may be disrupted as a result of the obligation of management or key personnel to perform military service.

As of the date of this prospectus,
we currently have three members of our senior management who are engaged as external service providers and four part-time employees engaged
in research and development, all of whom are located in Israel. While none of our employees have been called for service in the current war in Israel as of the date of this prospectus, certain of our employees and consultants
in Israel, including members of our senior management, may be obligated to perform military reserve duty generally until they reach the
age of 40 (or older, for officers or other citizens who hold certain positions in the Israeli armed forces reserves) and, in the event
of a military conflict, may be called to active duty. In response to increases in terrorist activity, there have been periods of significant
call-ups of military reservists. It is possible that there will be similar large-scale military reserve duty call-ups in
the future. Our operations could be disrupted by the absence of a significant number of our officers, directors, employees and consultants.
Such disruption could materially adversely affect our business and operations.

The termination or reduction of tax and other incentives that the Israeli government provides to Israeli companies may increase our costs and taxes.

The Israeli government currently
provides tax and capital investment incentives to Israeli companies, as well as grant and loan programs relating to research and development
and marketing and export activities. In recent years, the Israeli government has reduced the benefits available under these programs
and the Israeli governmental authorities may in the future further reduce or eliminate the benefits of these programs. We may take advantage
of these benefits and programs in the future; however, there can be no assurance that such benefits and programs will be available to
us. If we qualify for such benefits and programs and fail to meet the conditions thereof, the benefits could be canceled and we could
be required to refund any benefits we might already have enjoyed and become subject to penalties. Additionally, if we qualify for such
benefits and programs and they are subsequently terminated or reduced, it could have an adverse effect on our financial condition and
results of operations.

We may