Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 253

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 253
---
:----------------|-------:|:----|:----|--------:|
| Options with an exercise price of $9.933  |     |                 | 31,716 |     |     |  31,716 |
| Warrants with an exercise price of $38.40 |     |                 |      - |     |     |  53,031 |
| Warrants with an exercise price of $38.01 |     |                 | 66,946 |     |     |  66,946 |
| Total                                     |     |                 | 98,662 |     |     | 151,693 |

| e. | Accounting pronouncements not yet adopted: |

As an “emerging growth company”,
the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements
applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this
extended transition period under the JOBS Act.

| NOTE 3:- | OTHER ACCOUNT PAYABLES |

|                               |     |   |     June 
 30, 2024 |     |   | December 31, 
         2023 |
|:------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Grant liability (Note 7)      |     | $ |        - |     | $ |        2,054 |
| Accrued expenses              |     |   |      733 |     |   |          518 |
| Accrued employee compensation |     |   |        - |     |   |            3 |
| Other payables                |     |   |        - |     |   |            1 |
| Total                         |     | $ |      733 |     | $ |        2,576 |

| NOTE 4:- | CONVERTIBLE NOTES |

During 2020, the Company entered into
various Convertible Loan Agreements (the “2020 CLAs”). As of December 31, 2023, the Company received $900 from the issuance
of convertible notes (the “2020 Notes”) under the 2020 CLAs.

<div align='center'>F-9</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

U.S. dollars in thousands, except share