Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 253

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 253
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’s accumulated deficit was $42,146. The Company
has funded its operations to date primarily through equity financing, loans and the issuance of convertible notes. Management expects
that the Company will continue to generate losses from the development, clinical trials, regulatory activities of its product and from
the general administration of its business, which will result in negative cash flow from operating activity.

<div align='center'>F-7</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

| NOTE 1:- | GENERAL (Cont.) |

While the Company has been successful
in raising financing in the past, it is not probable that the Company will be able to successfully obtain additional financing on a timely
basis on terms acceptable to the Company, or will provide the Company with sufficient funds to meet its objective.

Such conditions raise substantial doubts
about the Company’s ability to continue as a going concern. Management’s plans include, but are not limited to, initial public
offering (the “IPO”) in the US.

In addition, in the event the Company
is unable to have its convertible notes converted as planned or their repayment date deferred, the Company will not have sufficient cash
flows and liquidity to finance its business operations as currently contemplated. If such sufficient financing or payment deferral is
not received timely, the Company would then need to pursue a plan to license or sell its assets, seek to be acquired by another entity,
cease operations and/or seek bankruptcy protection. The Company’s financial statements do not reflect any adjustments that might
result from the outcome of this uncertainty.

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES |

| a. | Basis of presentation: |

The financial statements have been prepared
in accordance with accounting principles generally accepted in the United States (the “U.S. GAAP”).

| b. | Use of estimate in preparation of financial statements: |

The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in
the financial statements and accompanying notes. The Company evaluates on an ongoing basis its assumptions. The Company’s management
believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made.
These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the dates of the financial statements,