Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 253

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 253
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 terms acceptable to the Company, or will provide the Company with sufficient funds to meet its objective.

Such conditions raise substantial doubts
about the Company’s ability to continue as a going concern. Management’s plans include, but are not limited to, initial public
offering (the “IPO”) in the US.

In addition, in the event the Company
is unable to have its convertible notes converted as planned or their repayment date deferred, the Company will not have sufficient cash
flows and liquidity to finance its business operations as currently contemplated. If such sufficient financing or payment deferral is
not received timely, the Company would then need to pursue a plan to license or sell its assets, seek to be acquired by another entity,
cease operations and/or seek bankruptcy protection. The Company’s financial statements do not reflect any adjustments that might
result from the outcome of this uncertainty.

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES |

| a. | Basis of presentation: |

The financial statements have been prepared
in accordance with accounting principles generally accepted in the United States (the “U.S. GAAP”).

| b. | Use of estimate in preparation of financial statements: |

The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in
the financial statements and accompanying notes. The Company evaluates on an ongoing basis its assumptions. The Company’s management
believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made.
These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the dates of the financial statements, and the reported amounts of expenses during the reporting periods. Actual results
could differ from those estimates.

| c. | Financial statements in United States dollars: |

The functional and reporting currency
of the Company is the United States dollar (the “USD” or “U.S dollar”) as the U.S. dollar is the currency of
the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future.

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

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

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

The Company transactions and balances
denominated in U.S. dollars are