Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 247

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 247
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statement of the financial statements, whether due to error or fraud, and performing procedures that
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well
as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Brightman Almagor Zohar & Co.

Certified Public Accountants

A Firm in the Deloitte Global Network

Tel Aviv, Israel

May 5, 2025

(except for the effect of the settlement agreement
described in Note 9.5 and the amendments of the Bridge Loans described in Note 15.E, as to which the date is July 7, 2025).

We have served as the Company’s auditor since 2008.

<div align='center'>F-2</div>

REGENTIS BIOMATERIALS LTD.

BALANCE SHEETS

U.S. dollars in thousands (except share and per share data)

| Assets                                                                                                                            
 Current assets:                                                                                                                   |     | Note |     | As of December 31, 
 2024               |         |   |     | As of December 31, 
 2023               |         |   |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|-----:|:----|:-------------------|--------:|:--|:----|:-------------------|--------:|:--|
| Cash and cash equivalents                                                                                                         |     |      |     | $                  |     229 |   |     | $                  |     345 |   |
| Other current assets                                                                                                              |     |    3 |     |                    |     253 |   |     |                    |      15 |   |
| Total assets                                                                                                                      |     |      |     | $                  |     482 |   |     | $                  |     360 |   |
| Liabilities, temporary equity and shareholders’ deficit                                                                           |     |      |     |                    |         |   |     |                    |         |   |
| Current liabilities:                                                                                                              |     |      |     |                    |         |   |     |                    |         |   |
| Trade accounts payable                                                                                                            |     |      |     | $                  |     252 |   |     | $                  |     353 |   |
| Other accounts payable