Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 257

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 257
---
 |     4,801 |   |     | $    |  (4,132 | ) |
| Interest accrued on convertible preferred shares                  |     |              |       (48 | ) |     |      |     (48 | ) |
| Net income (loss) available for allocation                        |     |              |     4,753 |   |     |      |  (4,180 | ) |
| Net income (loss) attributed to Ordinary Shares                   |     |              |       279 |   |     |      |  (4,180 | ) |
| Net income (loss) attributed to preferred shares                  |     |              |     4,474 |   |     |      |       - |   |
| Denominator:                                                      |     |              |           |   |     |      |         |   |
| Number of Ordinary Shares                                         |     |              |   162,198 |   |     |      | 162,198 |   |
| Number of convertible preferred shares                            |     |              | 2,603,652 |   |     |      |       - |   |
| Warrants(*)                                                       |     |              |         - |   |     |      |  11,310 |   |
| Weighted-average shares outstanding, basic and diluted            |     |              | 2,765,850 |   |     |      | 173,508 |   |
| Net income (loss) per share of Ordinary Share, basic and diluted  |     | $            |      1.72 |   |     | $    |  (24.09 | ) |
| Net income (loss) per share of preferred share, basic and diluted |     |              |      1.72 |   |     |      |  (24.09 | ) |

(*) On August 15, 2023, the Company issued
29,912 warrants which were cancelled in 2024, see Note 5a. The warrants were considered exercisable for little to no consideration
and are therefore included in basic shares outstanding at their issuance date for the year ended December 31, 2023.

The number of Ordinary Shares presented
below were excluded from the computation of diluted net income per share attributable to ordinary shareholders for the periods presented
because the exercise prices were greater than the average market price of the Ordinary Shares as a result of applying the treasury
stock method, and, therefore, including them would have been