Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 262

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 262
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 Aviv, Israel

November 21, 2024

We have served as the Company’s auditor since 2008.

<div align='center'>F-17</div>

REGENTIS BIOMATERIALS LTD.

BALANCE SHEETS

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

| Assets                                                                                                                                                                                                                                                                                                  
 Current assets:                                                                                                                                                                                                                                                                                         |     | Note |    |     | As of December 31, 
 2023               |         |   |     | As of December 31, 
 2022               |         |   |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|---:|:----|:-------------------|--------:|:--|:----|:-------------------|--------:|:--|
| Cash and cash equivalents                                                                                                                                                                                                                                                                               |     |      |    |     | $                  |     345 |   |     | $                  |   1,240 |   |
| Other current assets                                                                                                                                                                                                                                                                                    |     |      |  3 |     |                    |      15 |   |     |                    |     477 |   |
| Total assets                                                                                                                                                                                                                                                                                            |     |      |    |     | $                  |     360 |   |     | $                  |   1,717 |   |
| Liabilities, temporary equity and shareholders’ deficit                                                                                                                                                                                                                                                 |     |      |    |     |                    |         |   |     |                    |         |   |
| Current liabilities:                                                                                                                                                                                                                                                                                    |     |      |    |     |                    |         |   |     |                    |         |   |
| Trade accounts payable                                                                                                                                                                                                                                                                                  |     |      |    |     | $                  |     353 |   |     | $                  |     206 |   |
| Other accounts payable                                                                                                                                                                                                                                                                                  |     |      |  4 |     |                    |   2,576 |   |     |                    |   2,403 |   |
| Short-term loan                                                                                                                                                                                                                                                                                         |     |      |  5 |     |                    |     210 |   |     |                    |       - |   |
| Total current liabilities                                                                                                                                                                                                                                                                               |     |      |    |     |                    |   3,139 |   |     |                    |   2,609 |   |
| Convertible notes                                                                                                                                                                                                                                                                                       |     |      |  6 |     |                    |   7