Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 27

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 27
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 concern, which could prevent us from obtaining new financing on reasonable terms or at all.

As described in Note 1d
of our accompanying financial statements, our audited financial statements as of December 31, 2024, contain an explanatory paragraph
regarding substantial doubt about our ability to continue as a going concern. This going concern opinion could materially limit our ability
to raise additional funds through the issuance of equity or debt securities or otherwise. Further financial statements may include an
explanatory paragraph with respect to our ability to continue as a going concern. Until we can generate significant recurring revenues,
we expect to satisfy our future cash needs through debt or equity financing. We cannot be certain that additional funding will be available
to us on acceptable terms, if at all. If funds are not available, we may be required to delay, reduce the scope of, or eliminate research
or development plans for, or commercialization efforts with respect to our products. This may raise substantial doubts about our ability
to continue as a going concern.

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Risks Related to Our Business and Industry

We may not succeed in advancing the development of our product, achieve manufacturing stability and capacity, demonstrate sufficient clinical evidence or commercialize our product and generate significant revenues.

We are a development-stage
company and are subject to all of the risks inherent in the establishment of a new business enterprise. We have a limited operating history
and only a preliminary and unproven business plan upon which investors may evaluate our prospects. We have not yet fully demonstrated
the feasibility of our regenerative hydrogel technology for commercial applications. We may not receive, or may be delayed in receiving,
the necessary approval or clearance for GelrinC or our future products.

Furthermore, even if our technology
becomes commercially viable, our business models may not generate sufficient revenue necessary to support our business. If we are unable
to address any issues mentioned above, or encounter other problems, expenses, difficulties, complications, and delays in connection with
the starting and expansion of our business, our entire business may fail, in which case you may lose part of, or your entire investment.

We have a history of net losses
and negative cash flow from operations since inception and we expect such losses and negative cash flows from operations to continue in
the foreseeable future. We anticipate our losses will continue to increase from current levels because we expect to incur additional costs
related to developing our business, including research and development costs, manufacturing costs, employee-related costs, costs