Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 294

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 294
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 from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration
Payable to a Customer, which is intended to reduce diversity in practice and improve the decision usefulness and operability of the guidance
for share-based consideration payable to a customer in conjunction with selling goods or services. The standard is effective for the
Company for fiscal years beginning after December 15, 2026. Early adoption is permitted. The adoption of this standard is not expected
to have a material impact on the Company’s condensed interim financial statements and related disclosures.

| NOTE 3:- | OTHER ACCOUNT PAYABLE |

|                               |     |   | June 30, 
     2025 |     |   | December  31, 
          2024 |
|:------------------------------|:----|:--|---------:|:----|:--|--------------:|
| Accrued expenses              |     | $ |    1,278 |     | $ |         1,127 |
| Accrued employee compensation |     |   |        5 |     |   |             4 |
| Total                         |     | $ |    1,283 |     | $ |         1,131 |

<div align='center'>F-39</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 4:- | SHORT-TERM 
 LOANS      |

| a. | In January                                                                                   
 2024, the Company received a $150 loan from several lenders, including from two directors    
 of the Company (the “January 2024 Loan”). Pursuant to the agreement reached in               
 October 2024 (the “2024 Loan Amendment”) with the January 2024 Loan lenders,                 
 the January 2024 Loan Agreement have been extended until the earlier of an IPO consummation  
 date or until August 31, 2025 (the “Maturity Date”), and bear interest at 8%                 
 per annum until maturity, commencing as of September 1, 2024. In addition, at the Maturity   
 Date, the Company will pay the January 2024 Loan lenders an aggregate risk premium equal     
 to $50. Furthermore, upon the occurrence of an IPO, the January 2024 Loan lenders will be    
 granted warrants to purchase such number of Ordinary Shares equal to two times