Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 247

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 247
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of this prospectus.

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REGENTIS BIOMATERIALS LTD.

FINANCIAL STATEMENTS

AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023

U.S. DOLLARS IN THOUSANDS

INDEX</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID 1197)                 
 Balance Sheets As of December 31, 2024 and 2023                                         
 Statements of Comprehensive Income (Loss) For The Year Ended December 31, 2024 and 2023 | Page       
 F-2        
 F-3        
 F-4        |
|:----------------------------------------------------------------------------------------|:-----------|
| Statements of Temporary Equity and Shareholders’ Deficit For The Years                  
 Ended December 31, 2024 and 2023                                                        | F-5        |
| Statements of Cash Flows For The Years Ended December 31, 2024 and                      
 2023                                                                                    | F-6        |
| Notes to Financial Statements                                                           | F-7 - F-30 |

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F-1</div>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Regentis Biomaterials Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Regentis Biomaterials
Ltd. (the “Company”) as of December 31, 2024 and 2023 and the related statements of comprehensive income (loss), changes in
temporary equity and shareholders’ deficit and cash flows for the each of the two years in the period ended December 31, 2024 and
the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present
fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023 and the results of its operations
and its cash flows for each of the two years in the period ended December 31, 2024, in conformity with accounting principles generally
accepted in the United States of America.

Going Concern

The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 1d to the financial statements,