Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 187

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 187
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 employees, directors, officers, consultants, advisors, suppliers, and any other person or entity whose services are considered
valuable. As of October 24, 2025, 165,000 authorized but unissued Ordinary Shares were reserved for issuance under the 2024 Plan, subject
to certain adjustment as set forth therein, and no options were outstanding.

The 2024 Plan provides for
options to be granted at the determination of our board of directors (which is entitled to delegate its powers under the 2024 Plan to
our compensation committee) subject to applicable laws. Upon termination of employment for any reason, other than in the event of death
or disability or for cause, all unvested options will expire and all vested options at the time of termination will generally be exercisable
for 90 days following termination, subject to the terms of the 2024 Plan and the governing option agreement. If we terminate a grantee’s
employment or engagement for cause (as defined in the 2024 Plan) the grantee’s right to exercise all vested and unvested options
granted to him or her will expire immediately. Upon termination of employment due to death or disability, all the vested options at the
time of termination will be exercisable for 12 months after the date of termination, subject to the terms of the 2024 Plan and the governing
option agreement.

Pursuant to the 2024 Plan,
we may award options pursuant to Section 102 of the Ordinance, and section 3(I) of the Ordinance, based on entitlement and compliance
with the terms for receiving options under these sections of the Ordinance. Section 102 of the Ordinance provides to employees, directors
and officers who are not controlling shareholders (i.e., such persons are not deemed to hold 10% of our share capital, or to be entitled
to 10% of our profits or to appoint a director to our board of directors) and are Israeli residents, favorable tax treatment for compensation
in the form of shares or options issued or granted, as applicable, to a trustee under the “capital gains track” for the benefit
of the applicable employee, director or officer and are (or were) to be held by the trustee for at least two years after the date of
grant or issuance. Options granted under Section 102 of the Ordinance will be deposited with a trustee appointed by us in accordance
with Section 102 of the Ordinance and the relevant income tax regulations and guidelines