Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 287

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 287
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 loan                                |     |                  |    300 |   |     |      |    150 |   |
| Net cash provided by (used in)                              
 financing activities                                        |     |                  |    300 |   |     |      |   (175 | ) |
| Net change in cash and cash equivalents                     |     |                  |    (40 | ) |     |      |   (169 | ) |
| Cash and cash equivalents at                                
 the beginning of the period                                 |     |                  |    229 |   |     |      |    345 |   |
| Cash and cash equivalents at the                            
 end of the period                                           |     | $                |    189 |   |     | $    |    176 |   |
| Supplemental disclosure of non-cash investing and financing 
 activities:                                                 |     |                  |        |   |     |      |        |   |
| Accrued expenses recorded against                           
 prepaid expenses                                            |     | $                |     43 |   |     |      |      - |   |

<div align='center'>The accompanying notes are an integral part
of the unaudited condensed financial statements.

F-34</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 1: | GENERAL |

| a. | Regentis Biomaterials                                                                                                                
 Ltd. (the “Company”) commenced operations in September 2004. The Company develops innovative tissue repair solutions                 
 that seek to restore the health and enhance the quality of life of patients. The Company’s current efforts are focused on orthopedic 
 treatments using our Gelrin platform based on degradable hydrogel implants to regenerate damaged or diseased tissue. Gelrin is a     
 unique hydrogel matrix of polyethylene glycol diacrylate and denatured fibrinogen. The Company’s lead  product                       
 candidate is GelrinC, a cell-free, off-the-shelf hydrogel that is cured into an implant in the knee                                  
 for the treatment of painful injuries to articular knee cartilage.                                                                   |

| b. | Transaction with OceanTech Corp. |

On May 2, 2023, OceanTech Acquisitions
I Corp., a Delaware corporation (“OceanTech”), R.B. Merger Sub Ltd., an Israeli company and a wholly-owned subsidiary of
OceanTech