Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 244

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 244
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 $    |      - |   |
| Other research and development expenses                          |     |      |     |                  |      (136 | ) |     |      |   (414 | ) |
| General and administrative expenses                              |     |      |     |                  |      (297 | ) |     |      |   (791 | ) |
| Operating profit/ (loss)                                         |     |      |     |                  |     1,873 |   |     |      | (1,205 | ) |
| Financial income (expense), net:                                 |     |      |     |                  |           |   |     |      |        |   |
| Revaluation of warrant liability and convertible notes           |     |      |     |                  |     5,342 |   |     |      | (2,054 | ) |
| Other financing income (expense), net                            |     |      |     |                  |        (8 | ) |     |      |    (27 | ) |
| Net income/ (loss) and comprehensive income/ (loss)              |     |      |     | $                |     7,207 |   |     | $    | (3,286 | ) |
| Basic and diluted net income/ (loss) per share                   |     | 2d   |     | $                |      6.49 |   |     | $    | (51.00 | ) |
| Weighted average number of ordinary shares                       
 used in computing basic and diluted net income/ (loss) per share |     | 2d   |     |                  | 1,106,339 |   |     |      | 64,879 |   |

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

F-3</div>

REGENTIS BIOMATERIALS LTD.

UNAUDITED INTERIM CONDENSED STATEMENTS OF TEMPORARY EQUITY
AND SHAREHOLDERS’ DEFICIT

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

|                               |     | Convertible preferred 
 shares                
 Number                |           |     | Amount |        |     | Ordinary shares 
 Number          |        |     | Amount |    |   |     | Additional 
 paid-in    
 capital    |       |     | Accumulated 
 deficit     |         |   |     | Total         
 shareholders’ 
 deficit       |         |   |
|: