Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 281

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 281
---
1.b).                                     |

| c. | Financial income (expenses), net: |

|                                                         |     | Year Ended December 31, |  2024 |   |     |   |   2023 |   |
|:--------------------------------------------------------|:----|:------------------------|------:|:--|:----|:--|-------:|:--|
| Changes in fair value of convertible notes (see Note 6) |     | $                       | 3,483 |   |     | $ | (2,019 | ) |
| Changes in fair value of warrant liability (see Note 7) |     |                         |   463 |   |     |   |     62 |   |
| Other financing income (expense):                       |     |                         |       |   |     |   |        |   |
| Amortization of short-term loan discount                |     |                         |  (161 | ) |     |   |   (173 | ) |
| Interest on short-term loans                            |     |                         |   (10 | ) |     |   |      - |   |
| Bank fees                                               |     |                         |    (2 | ) |     |   |     (3 | ) |
| Exchange rate differences                               |     |                         |    96 |   |     |   |    (68 | ) |
|                                                         |     |                         |   (77 | ) |     |   |   (244 | ) |
| Financial income (expense), net                         |     | $                       | 3,869 |   |     | $ | (2,201 | ) |

<div align='center'>F-28</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 13: | SEGMENT REPORTING |

ASC 280, “Segment Reporting,”
establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise
about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”)
in deciding how to allocate resources and in assessing performance. The Company’s business is comprised of one reportable
segment specializing in development of tissue repair solutions.

The Company’s CODM is its Chief Executive
Officer (“CEO”), who reviews financial information presented on a consolidated basis.

The CODM performs the assessment of
the segment performance by