Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 283

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 283
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346,435 shares as of June 30, 2025 and December 31, 2024; Issued and outstanding: 267,455 shares as of June 30, 2025 and December   
 31, 2024; Aggregate liquidation preference of $3,809 as of June 30, 2025 and December 31, 2024                                      |     |      |   |     |           |   3,809 |   |     |              |   3,809 |   |
| Total temporary equity                                                                                                              |     |      |   |     |           |  35,098 |   |     |              |  35,098 |   |
| Shareholders’ deficit:                                                                                                              |     |      |   |     |           |         |   |     |              |         |   |
| Ordinary shares, no par value; Authorized: 19,677,478 shares as of June 30, 2025                                                    
 and December 31, 2024; Issued and outstanding: 162,198 shares as of June 30, 2025 and December 31, 2024                             |     |      |   |     |           |       - |   |     |              |       - |   |
| Additional paid-in capital                                                                                                          |     |      |   |     |           |   1,042 |   |     |              |   1,042 |   |
| Accumulated deficit                                                                                                                 |     |      |   |     |           | (45,374 | ) |     |              | (42,146 | ) |
| Total shareholders’ deficit                                                                                                         |     |      |   |     |           | (44,332 | ) |     |              | (41,104 | ) |
| Total liabilities, temporary equity and                                                                                             
 shareholders’ deficit                                                                                                               |     |      |   |     | $         |     475 |   |     | $            |     482 |   |

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

F-31</div>

REGENTIS BIOMATERIALS LTD.

INTERIM CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

U.S. dollars in thousands (except share and per share data)

| Operating expenses:                                                 
 Research and development expenses:                                  |     | Note |    |     | Six months