Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 95

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 95
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Material Israeli Tax Considerations” for additional information.

<div align='center'>58

CAPITALIZATION</div>

The following table sets forth
our cash and cash equivalents and our capitalization as of June 30, 2024:

| ● | on an actual basis. |

| ● | on a pro                                                                                                                                       
 forma basis giving effect to the following events as if each event had occurred on June 30, 2024: (i) the issuance of 1,006,106 Ordinary       
 Shares upon the automatic conversion of the 1,006,106 Preferred Shares issued and outstanding as of the date hereof, which will automatically  
 convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of 243,955 Ordinary Shares upon the automatic conversion        
 of the $900,000 outstanding principal of 2020 CLAs, which will occur upon the completion of this offering; and (iii) the issuance of           
 221,456 Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs, which will occur upon the completion 
 of this offering.                                                                                                                              |

| ● | on a pro forma as adjusted basis to give further effect to the issuance                                                               
 and sale of     Ordinary Shares in this offering at an initial public offering price of $     per                                     
 Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, after deducting underwriting 
 discounts and commissions and estimated offering expenses payable by us, and to repay the Bridge Loan in the total amount of $250,000 
 plus accrued interest, as if the sale and repayment of the loan had occurred on ‌June ‌30, 2024.                                      |

The pro forma as adjusted
information set forth in the table below is illustrative only and will be adjusted based on the actual public offering price and other
terms of this offering determined at pricing.

You should read this table
in conjunction with the sections titled “Use of Proceeds”, “Selected Financial Data”, “Management’s
Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes included
elsewhere in this prospectus.

|                                 |     | As of ‌ June ‌30, 2024 |          |   |     |           |        |   |     |                |
| U.S. dollars in thousands       |     | Actual                 |          |   |     | Pro Forma |