Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 286

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 286
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 split of its ordinary shares, no par value (the “Ordinary Shares”), and
all classes of its preferred shares (the “Split”). As a result of the Split, each one (1) Ordinary Share or preferred share,
as applicable, issued and outstanding at the time of the Split, was split into two and a half (2.5) Ordinary Shares or preferred shares,
as applicable. All outstanding securities entitling their holders the right to purchase Ordinary Shares, including, warrants and share
options, were adjusted as a result of the Split, as required by the terms of those securities. All share amounts, share prices, and exercise
prices have been adjusted retroactively within these financial statements to reflect the Split. On March 20, 2025, at the general meeting
of the Company’s shareholders, the shareholders of the Company approved an increase of the authorized share capital of the Company and
cancellation of the par value of the Ordinary Shares and the Company’s preferred shares .

| d. | Going concern and management plans |

The accompanying condensed unaudited
financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and satisfaction of liabilities
in the normal course of business. Since its inception, the Company has devoted substantially all of its efforts to research and development,
clinical trials, and raising capital. The Company is still in its development and clinical stage and has not yet generated revenues.
The extent of the Company’s future operating losses and the timing of becoming profitable are uncertain. The Company has incurred loss
of $3,228 for the six months period ended June 30, 2025. As of June 30, 2025, the Company’s accumulated deficit was $45,374. 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-35</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED 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