Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 303

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 303
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 as total assets.

The table below summarizes the significant
expense categories regularly reviewed by the CODM:

|                                                                 |     | Six months ended 
 June 30,         
 2025             |        |   |     | 2024 |       |   |
|:----------------------------------------------------------------|:----|:-----------------|:-------|:--|:----|:-----|------:|:--|
| Outsourced and contracted services for research and development |     | $                | (172   | ) |     | $    |  (124 | ) |
| Professional fees                                               |     |                  | (187   | ) |     |      |  (167 | ) |
| Other segments items*                                           |     |                  | (2,869 | ) |     |      | 7,498 |   |
| Net income (loss)                                               |     | $                | (3,228 | ) |     | $    | 7,207 |   |

| (*) | Other segments                                                                                                                      
 items include mainly Horizon 2020 grant, finance income (expenses) from revaluation of convertible notes and warrants liability and 
 others expenses.                                                                                                                    |

<div align='center'>F-47</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 9:- | SUBSEQUENT EVENTS |

The Company evaluated subsequent
events through October 24, 2025, the date these unaudited interim financial statements were available to be issued. The Company concluded
that no subsequent events have occurred that would require recognition or disclosure in the financial statements, except for the below:

On July 1, 2025, the Company entered
into amendments of the Bridge Loans, the January 2024 Loan, the December 2024 Loan Agreement and the April 2025 Loan Agreements such
that the lenders party thereto shall be granted with a fixed number of warrants to purchase such number of Ordinary Shares following
the consummation of a Qualified IPO, in amounts of 140,000 warrants, 61,539 warrants, 55,224 warrants and 92,309 warrants, respectively.

During September 2025, the Company
entered into amendments of the 2020 Notes agreement, Bridge Loans, the January 2024 Loan, the December 2024 Loan Agreement and the April
2025 Loan Ag