Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 252

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 252
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 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 (see Note 15).

| d. | Going concern and management plans |

The accompanying 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 profit of
$4,801 for the year ended December 31, 2024. As of December 31, 2024, the Company’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