Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 113

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 113
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 Cash
flow forecasting is performed in our operating entities and aggregated at a consolidated level. We monitor forecasts of our liquidity
requirements to ensure we have sufficient cash to meet operational needs. We may be reliant on our ability to raise additional investment
capital from the issuance of both debt and equity securities to fund our business operating plans and future obligations.

Credit risk

Credit risk is the risk of
financial loss to us if a debtor or counterparty to a financial instrument fails to meet its contractual obligations, and arises mainly
from our receivables.

We restrict exposure to credit
risk in the course of our operations by investing only in bank deposits.

Equity price risk

As we have not invested in
securities riskier than short-term bank deposits, we do not believe that changes in equity prices pose a material risk to our holdings.
However, decreases in the market price of our Ordinary Shares could make it more difficult for us to raise additional funds in the future
or require us to raise funds at terms unfavorable to us.

Inflation risk

We do not believe that inflation
has had a material effect on our business, financial condition or results of operations in the reporting period. If our costs were to
become subject to significant inflationary pressures, we may not be able to fully offset such higher costs through hedging transactions.
Our inability or failure to do so could harm our business, financial condition and results of operations.

Foreign Currency Exchange Risk

Currency fluctuations
could affect us through increased or decreased costs, mainly for goods and services acquired outside of Israel. Currency fluctuations
did not have a material effect on our results of operations during the six months ended June 30, 2025, the year ended December 31, 2024
and the year ended December 31, 2023.

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BUSINESS</div>

Overview

Regentis Biomaterials Ltd.
is a regenerative medicine company dedicated to developing innovative tissue repair solutions that restore the health and enhance quality
of life of patients. Our current efforts are focused on orthopedic treatments using our Gelrin platform based on degradable hydrogel
implants to regenerate damaged or diseased tissue (inflamed cartilage and bone tissue). Gelrin is a unique hydrogel matrix of polyethylene
glycol diacrylate (a polymer involved in tissue engineering) and denatured fibrinogen (a biologically inactivated protein that normally
has a role in blood clotting). Our lead product is GelrinC,