Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 108

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 108
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 a foreign private issuer, (i) reduced disclosure obligations regarding executive compensation in our periodic      
 reports and proxy statements and (ii) exemptions from the requirement to hold a non-binding advisory vote on executive compensation, 
 including golden parachute compensation;                                                                                             |

| ● | an exemption from the auditor                                                                                                    
 attestation requirement in the assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 
 2002; and                                                                                                                        |

| ● | an exemption from compliance                                                                                                
 with the requirement that the Public Company Accounting Oversight Board has adopted regarding a supplement to the auditor’s 
 report providing additional information about the audit and the financial statements.                                       |

We may take advantage of
these exemptions for up to five years or until such earlier time that we are no longer an emerging growth company. We would cease to
be an emerging growth company upon the earliest to occur of: (i) the last day of the fiscal year in which we have total annual gross
revenues of $1.235 billion or more; (ii) the date on which we have issued more than $1.0 billion in nonconvertible debt
during the previous three years; (iii) the date on which we are deemed to be a large accelerated filer under the rules of the SEC;
or (iv) the last day of the fiscal year following the fifth anniversary of this offering. We may choose to take advantage of some
but not all of these exemptions. Section 107 of the JOBS Act provides that an “emerging growth company” can take advantage
of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting
standards. This means that an “emerging growth company” can delay the adoption of certain accounting standards until those
standards would otherwise apply to private companies. We have elected to take advantage of the extended transition period to comply with
new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies.
As a result of the accounting standards election, we will not be subject to the same implementation timing for new or revised accounting
standards as other public companies that are not emerging growth companies which may make comparison of our financials to those of other
public companies more difficult.

Liquidity and Capital Resources

Since our inception, we have incurred losses and negative cash flows from our operations. For the year ended December 31, 2023, we incurred a net loss of $