Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 98

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 98
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 directors to be issued upon the completion of this offering 
 under our incentive option plan (subject to anti-dilution protection), at an exercise price of NIS 0.004;                         |

| ● | 191,473 Ordinary Shares                                                                                                            
 issuable upon the exercise of options to consultants and certain investors to be issued upon the completion of this offering under 
 our incentive option plan, at an exercise price of NIS 0.004;                                                                      |

| ● | 140,000                                                                  
 Ordinary Shares underlying warrants issuable to the Bridge Loan lenders; |

| ● | 61,539 Ordinary                                                          
 Shares underlying warrants issuable to the 2024 Loan Agreements lenders; |

| ● | 55,224 Ordinary                                                                   
 Shares underlying warrants issuable to the Company’s chief executive officer; and |

| ● | 92,309 Ordinary                                                                
 Shares underlying warrants issuable to lenders under the 2025 Loan Agreements. |

<div align='center'>61

DILUTION</div>

If you invest in our Ordinary
Shares in this offering, your interest will be immediately diluted to the extent of the difference between the initial public offering
price per Ordinary Share sold in this offering and the pro forma as adjusted net tangible book value per Ordinary Share after this offering.
Dilution results from the fact that the initial public offering price per Ordinary Share is substantially in excess of the net tangible
book value per Ordinary Share. As of June 30, 2025, we had a historical net tangible book value of $(9,234) thousands, or $(56.93) per
Ordinary Share. Our net tangible book value per share represents total tangible assets less total liabilities, divided by 162,198 which
was the number of Ordinary Shares outstanding on June 30, 2025.

Our pro forma net tangible
book value as of June 30, 2025 was $(2,122) thousands, or $(0.54) per Ordinary Share. Pro forma net tangible book value per
share represents total tangible assets less total liabilities, divided by which is the number of Ordinary Shares outstanding as of June
30, 2025, after giving effect to the following events as if each event had occurred on June 30, 2025: (i) the issuance of 2,603,652 Ordinary
Shares upon the automatic conversion of the 2,603,652 Preferred Shares issued and outstanding as of the date hereof, which will automatically
convert upon the completion of this offering