Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 265

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 265
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 |     |      |    |     |                    |   1,042 |   |     |                    |     754 |   |
| Accumulated deficit                                                                                                                                                                                                                                                                                     |     |      |    |     |                    | -46,947 |   |     |                    | (42,815 | ) |
| Total shareholders’ deficit                                                                                                                                                                                                                                                                             |     |      |    |     |                    | (45,905 | ) |     |                    | (42,061 | ) |
| Total liabilities, temporary equity and shareholders’ deficit                                                                                                                                                                                                                                           |     |      |    |     | $                  |     360 |   |     | $                  |   1,717 |   |

| (*) | Represents          
 amount less than $1 |

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

F-18</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF COMPREHENSIVE LOSS

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

|                                                                                          |     | Note |     | For the Year Ended 
 December 31,       
 2023               |        |   |     | 2022 |        |   |
|:-----------------------------------------------------------------------------------------|:----|:-----|:----|:-------------------|-------:|:--|:----|:-----|-------:|:--|
| Operating expenses:                                                                      |     |      |     |                    |        |   |     |      |        |   |
| Research and development expenses                                                        |     | 12a  |     | $                  |   (806 | ) |     | $    |   (971 | ) |
| General and administrative expenses                                                      |     | 12b  |     |                    | (1,125 | ) |     |      |   (436 | ) |
| Operating loss                                                                           |     |      |     |                    | (1,931 | ) |     |      | (1,407 | ) |
| Financial expense, net                                                                   |     | 12c  |     |                    | (2,201 | ) |     |      |    (42 | ) |
| Net loss and comprehensive loss                                                          |     |      |     | $                  | (4,132 | ) |     | $    | (1,449 | ) |
| Basic and diluted net loss per share                                                     |     | 2l   |     | $                  |  (