Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 259

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 259
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 |      |  11,310 |   |
| Weighted-average shares outstanding, basic and diluted            |     |              | 2,765,850 |   |     |      | 173,508 |   |
| Net income (loss) per share of Ordinary Share, basic and diluted  |     | $            |      1.72 |   |     | $    |  (24.09 | ) |
| Net income (loss) per share of preferred share, basic and diluted |     |              |      1.72 |   |     |      |  (24.09 | ) |

(*) On August 15, 2023, the Company issued
29,912 warrants which were cancelled in 2024, see Note 5a. The warrants were considered exercisable for little to no consideration
and are therefore included in basic shares outstanding at their issuance date for the year ended December 31, 2023.

The number of Ordinary Shares presented
below were excluded from the computation of diluted net income per share attributable to ordinary shareholders for the periods presented
because the exercise prices were greater than the average market price of the Ordinary Shares as a result of applying the treasury
stock method, and, therefore, including them would have been anti-dilutive. All options and warrants below have been adjusted retroactively
to reflect the Split, see Note 1c.

<div align='center'>F-12</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

|                                           |     | December 31, |         |     |      |         |
|                                           |     |         2024 |         |     | 2023 |         |
| Options with an exercise price of $3.97   |     |              |  79,290 |     |      |  79,290 |
| Warrants with an exercise price of $15.20 |     |              | 167,365 |     |      | 167,365 |
| Total                                     |     |              | 246,655 |     |      | 246,655 |

| n. | Accounting pronouncement recently adopted |

Effective January 1, 2023, the Company
adopted ASU No. 2016-13, Financial Instruments – Credit Loss