Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 262

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 262
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 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. The adoption dates discussed below reflect this election.

<div align='center'>F-13</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.) |

In December 2023, the FASB issued
ASU No. 2023-09, Income Tax (Topic 740): Improvements to Income Tax Disclosures, which amended disclosure requirements for
income taxes. The primary changes from this update relate to improvements over income tax disclosures related to the rate reconciliation,
income taxes paid and other disclosures. The amendments in this update are effective for annual reporting periods beginning after December
15, 2025, with early adoption permitted. The Company is currently evaluating the effect of adopting the ASU on its disclosures.

In November 2024, the Financial Account
Standards Board (FASB), issued Accounting Standards Update (ASU) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures. ASU 2024-03 is intended to improve disclosures about a public business entity’s expense
and provide more detailed information to investors about the types of expenses in commonly presented expense captions. The amendments
in this ASU are effective for the Company in fiscal year 2028 on a retrospective basis, with early adoption permitted. The Company is
currently evaluating the potential impact of this guidance on its disclosures.

| NOTE 3:- | OTHER CURRENT ASSETS |

|                                           |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Receivables from governmental authorities |     | $ |           73 |     | $ |            8 |
| Prepaid expenses                          |     |   |          180 |     |   |            7 |
|                                           |     | $ |          253 |     | $ |           15 |

| NOTE 4:- | OTHER ACCOUNTS PAYABLE |

|                               |     |   | December 31,