Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 251

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 251
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         |   |
| Horizon 2020 grant                                                           |     |      |     | $                  |     2,306 |   |     | $    |       - |   |
| Other research and development expenses                                      |     |      |     |                    |      (232 | ) |     |      |    (806 | ) |
| General and administrative expenses                                          |     | 12b  |     |                    |      (712 | ) |     |      |  (1,125 | ) |
| Operating profit (loss)                                                      |     |      |     |                    |     1,362 |   |     |      |  (1,931 | ) |
| Financial income (expense), net:                                             |     | 12c  |     |                    |           |   |     |      |         |   |
| Changes in fair value of convertible notes                                   |     |      |     |                    |     3,483 |   |     |      |  (2,019 | ) |
| Changes in fair value of warrant liability                                   |     |      |     |                    |       463 |   |     |      |      62 |   |
| Other financing income (expense), net                                        |     |      |     |                    |       (77 | ) |     |      |    (244 | ) |
| Net income (loss) and comprehensive income (loss)                            |     |      |     | $                  |     5,231 |   |     | $    |  (4,132 | ) |
| Basic and diluted net income (loss) per share (*)                            |     | 2m   |     | $                  |      1.87 |   |     | $    |  (24.09 | ) |
| Weighted average number of ordinary                                          
 shares used in computing basic and diluted net income / (loss) per share (*) |     |      |     |                    | 2,765,850 |   |     |      | 173,508 |   |

<div align='center'>The accompanying notes are an integral part
of the financial statements.

F-4</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT

U.S. dollars in thousands (except share data)

|                                                 |     | Convertible      
 preferred shares 
 (*)              
 Number           |           |     | Amount |