Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 291

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 291
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 year
ending December 31, 2025, or any other future interim or annual periods. These unaudited interim condensed financial statements should
be read in conjunction with the audited financial statements and accompanying notes as of and for the year ended December 31, 2024. The
significant accounting policies applied in the annual financial statements of the Company as of and for the year ended December 31, 2024
are applied consistently in these interim condensed financial statements.

| b. | Use of estimates 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 reported amounts of assets
and liabilities as of the dates of the financial statements and the reported amounts of expenses during the reporting period. Management
believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made.
Actual results could differ from those estimates.

| c. | Significant Accounting Policies: |

The significant accounting policies
followed in the preparation of these unaudited interim condensed financial statements are applied consistently with the significant accounting
policies applied in the Company’s latest annual financial statements as of and for the period ended December 31, 2024.

| d. | Basic and diluted loss per share: |

The Company’s convertible preferred
shares are participating securities. As the Company has participating securities, the Company compute earnings per share using the two-class method.
Under the two-class method, net income (loss) is allocated between ordinary shares and other participating securities based
on their participating rights. The Company’s participating securities do not contractually require the holders of such shares to
participate in the Company’s losses. As such, net loss for the period presented were not allocated to the Company’s participating
securities. The income (loss) and the weighted average number of shares used in computing basic and diluted net income (loss) per share
is as follows:

<div align='center'>F-37</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

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

| Numerator:                                                        |     | Six months ended 
 June 30,         
 2025             |           |   |     | 2024 |           |   |
|