Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 84

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 84
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 loan programs relating to research and development
and marketing and export activities. In recent years, the Israeli government has reduced the benefits available under these programs
and the Israeli governmental authorities may in the future further reduce or eliminate the benefits of these programs. We may take advantage
of these benefits and programs in the future; however, there can be no assurance that such benefits and programs will be available to
us. If we qualify for such benefits and programs and fail to meet the conditions thereof, the benefits could be canceled and we could
be required to refund any benefits we might already have enjoyed and become subject to penalties. Additionally, if we qualify for such
benefits and programs and they are subsequently terminated or reduced, it could have an adverse effect on our financial condition and
results of operations.

We may be required to pay monetary remuneration to our Israeli employees for their inventions, even if the rights to such inventions have been duly assigned to us.

We enter into agreements
with our Israeli employees pursuant to which such individuals agree that any inventions created in the scope of their employment are
either owned exclusively by us or are assigned to us, depending on the jurisdiction, without the employee retaining any rights. A portion
of our intellectual property has been developed by our Israeli employees during their employment for us. Under the Israeli Patent Law,
5727-1967, or the Patent Law, inventions conceived by an employee during the course of his or her employment and within the scope of
said employment are considered “service inventions”. Service inventions belong to the employer by default, absent a specific
agreement between the employee and employer otherwise. The Patent Law also provides that if there is no agreement regarding the remuneration
for the service inventions, even if the ownership rights were assigned to the employer, the Israeli Compensation and Royalties Committee,
or the Committee, a body constituted under the Patent Law, shall determine whether the employee is entitled to remuneration for these
inventions. The Committee has not yet determined the method for calculating this Committee-enforced remuneration. While it has previously
been held that an employee may waive his or her rights to remuneration in writing, orally or by conduct, litigation is pending in the
Israeli labor court is questioning whether such waiver under an employment agreement is enforceable. Although our Israeli employees have
agreed that we exclusively own any rights related to their inventions, we may face claims demanding remuneration in consideration for
employees’ service inventions. As a result, we could be required to pay