Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 246

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 246
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 |                  | 64,879 |   |     |      | 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       |         |   |
|:------------------------------|:----|:----------------------|----------:|:----|:-------|-------:|:----|:----------------|-------:|:----|:-------|:---|:--|:----|:-----------|------:|:----|:------------|--------:|:--|:----|:--------------|--------:|:--|
| Balance as of January 1, 2024 |     |                       | 1,041,460 |     | $      | 35,098 |     |                 | 64,879 |     | $      | (* | ) |     | $          | 1,042 |     | $           | (46,947 | ) |     | $             | (45,905 | ) |
| Net profit                    |     |                       |         - |     |        |      - |     |                 |      - |     |        | -  |   |     |            |     - |     |             |   7,207 |   |     |               |   7,207 |   |
| Balance as of June 30, 2024   |     |                       | 1,041,460 |     | $      | 35,098 |     |                 | 64,879 |     | $      | (* | ) |     | $          | 1,042 |     | $           | (39,740 | ) |     | $             | (38,698 | ) |

|                                                 |     | Convertible preferred 
 shares                
 Number                |           |     | Amount |        |