Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 101

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 101
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us, remains the same and before deducting the estimated underwriting
discounts and commissions and estimated offering expenses payable by us. Similarly, a 100,000 share increase (decrease) in the number
of Ordinary Shares offered by us, as set forth on the cover of this prospectus, would increase (decrease) the total consideration paid
by investors participating in this offering, total consideration paid by all shareholders and the average price per share paid by all
shareholders by approximately $ million, $ million and $ ,
respectively, assuming the assumed public offering price of $ per Ordinary Share remains the same,
and after deducting the estimated underwriting discounts and commissions and estimated offering expenses payable by us.

To the extent that outstanding
options are exercised, new options are issued or we issue additional Ordinary Shares in the future, there will be further dilution to
new investors. We may choose to raise additional capital due to market conditions or strategic considerations even if we believe we have
sufficient funds for our current or future operating plans. To the extent that we raise additional capital through the sale of equity
or convertible debt securities, the issuance of these securities could result in further dilution to our equity holders.

<div align='center'>62

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS</div>

You should read the following discussion in conjunction with our audited consolidated financial statements including the related notes thereto, beginning on page F-1 of this prospectus. In addition to historical information, this discussion contains forward-looking statements that involve risks and uncertainties. You should read the sections of this prospectus titled “Risk Factors” and “Special Note Regarding Forward-Looking Statements” for a discussion of the factors that could cause our actual results to differ materially from our expectations.

Overview

We are developing our lead
product candidate, GelrinC, and our Gelrin proprietary hydrogel platform for the local repair of damaged cartilage and bone.

We have experienced net losses
in every period since our inception in 2004, except for 2024 due to fair value revaluation income and an approval received from the European
Commission Executive Agency for Small and Medium-sized Enterprises, or EASME in 2024 which resulted in a recognition of approximately
$2 million income. We incurred net profit and net losses of $7.2 million and $3.2 million for the six months periods ended June 30,
2024 and 2023, respectively, and