Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 262

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 262
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2024 Addendum, upon the earlier of March 31,
2025 or occurrence of an IPO, the CLA 2020 principal and accrued interest will be automatically converted into 243,955 ordinary shares
based on a pre money valuation of $5,150. In addition, the Company will pay to the Participating Lender an amount of $340 as a risk premium,
which will be automatically converted in the same terms as above into 221,456 Ordinary Shares of the Company. As of January 24, 2025,
the Company received $450 out of the $450 proceeds.

Between October 2024 and November 2024, the Company entered into the
October 2024 bridge loan agreements (the “Bridge Loans”), pursuant to which the Company obtained a bridge loan from the lenders
thereto including certain related parties (the “Bridge Loan Lenders”). The Bridge Loans will be repaid at the earlier of consummation
of an IPO or on March 31, 2025 (the “Bridge Loans Maturity Date”) and shall bear interest at 8% per annum until maturity commencing
as of September 1, 2024. In addition, at the Bridge Loans Maturity Date, the Company shall pay the Bridge Loan Lenders, on a pro rata
basis to each Bridge Loan Lender participation to the loan amount, an aggregate risk premium equal to 30% of the loan amount. Furthermore,
upon the occurrence of an IPO for a toral offering of not less than $6,000, the Bridge Loan Lenders, shall be granted warrants to purchase
such number of ordinary shares equal to two times the loan amount based on a price per share equal to 75% of the lowest price per share
of the Company’s ordinary shares, during the first five trading days from the consummation of an IPO. As of January 24, 2025, the
Company raised $250 under such Bridge Loans.

<div align='center'>F-15

REGENTIS BIOMATERIALS LTD.

FINANCIAL STATEMENTS

AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2023

U.S. DOLLARS IN THOUSANDS

INDEX</div>

| Report of Independent                                                           
 Registered Public Accounting Firm (PCAOB ID 1197)                               
 Balance Sheets As                                                               
 of and For The Year Ended December 31, 2023                                     
 Statements of Comprehensive                                                     
 Loss As of and For The Year