Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 246

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 246
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|:-------------------------------------------------------------------------------------------------------|:-------|
| Interim                                                                                                
 Condensed Statements of Temporary Equity and Shareholders’ Deficit (Unaudited)                         | F-33   |
| Interim                                                                                                
 Condensed Statements of Cash Flows for the Six Months Ended June 30, 2025 and 2024 (Unaudited)         | F-34   |
| Notes                                                                                                  
 to Unaudited Interim Condensed Financial Statements                                                    | F-35   
 - F-48 |

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F-1</div>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Regentis Biomaterials Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Regentis Biomaterials Ltd. (the “Company”) as of December 31, 2024 and 2023 and the related statements of comprehensive
income (loss), changes in temporary equity and shareholders’ deficit and cash flows for the each of the two years in the period
ended December 31, 2024 and the related notes (collectively referred to as the “financial statements”). In our opinion, the
financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023
and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2024, in conformity with
accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As discussed in Note 1d to the financial statements, the Company’s
lack of revenues and accumulated operating losses raise substantial doubt about its ability to continue as a going concern. Management’s
plans in regard to these matters are also described in Note 1d. The financial statements do not include any adjustments that might result
from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U