Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 306

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 306
---
 or financial statements.

| NOTE 8: | SEGMENT REPORTING |

ASC 280, “Segment Reporting,”
establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise
about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”)
in deciding how to allocate resources and in assessing performance. The Company’s business is comprised of one reportable
segment specializing in development of tissue repair solutions.

The Company’s CODM is its Chief
Executive Officer (“CEO”), who reviews financial information presented on a consolidated basis.

The CODM performs the assessment of
the segment performance by using net income (loss) to monitor budget versus actual results. Segment assets that are reviewed by the CODM
are reported within the Company’s balance sheet as total assets.

The table below summarizes the significant
expense categories regularly reviewed by the CODM:

|                                                                 |     | Six months ended 
 June 30,         
 2025             |        |   |     | 2024 |       |   |
|:----------------------------------------------------------------|:----|:-----------------|:-------|:--|:----|:-----|------:|:--|
| Outsourced and contracted services for research and development |     | $                | (172   | ) |     | $    |  (124 | ) |
| Professional fees                                               |     |                  | (187   | ) |     |      |  (167 | ) |
| Other segments items*                                           |     |                  | (2,869 | ) |     |      | 7,498 |   |
| Net income (loss)                                               |     | $                | (3,228 | ) |     | $    | 7,207 |   |

| (*) | Other segments                                                                                                                      
 items include mainly Horizon 2020 grant, finance income (expenses) from revaluation of convertible notes and warrants liability and 
 others expenses.                                                                                                                    |

<div align='center'>F-47</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 9:- | SUBSEQUENT EVENTS |

The Company evaluated subsequent
events through September 29, 2025, the date these unaudited interim financial statements were available to be issued. The Company concluded
that no subsequent events have occurred that would require recognition