Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 245

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 245
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146

REGENTIS BIOMATERIALS LTD.

FINANCIAL STATEMENTS

AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023

U.S. DOLLARS IN THOUSANDS

INDEX</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID 1197)        
 Balance Sheets As of December 31, 2024 and 2023                                
 Statements of Comprehensive Income (Loss) For The Year Ended December 31, 2024 
 and 2023                                                                       | Page       
 F-2        
 F-3        
 F-4        |
|:-------------------------------------------------------------------------------|:-----------|
| Statements of Temporary Equity and Shareholders’ Deficit For The Years         
 Ended December 31, 2024 and 2023                                               | F-5        |
| Statements of Cash Flows For The Years Ended December 31, 2024 and 2023        | F-6        |
| Notes to Financial Statements                                                  | F-7 - F-30 |

<div align='center'>AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2025

(UNAUDITED)

INTERIM CONDENSED FINANCIAL STATEMENTS

U.S. DOLLARS IN THOUSANDS</div>

| Interim                                                                                                
 Condensed Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024 (Audited)               
 Interim                                                                                                
 Condensed Statements of Comprehensive Loss for the Six Months Ended June 30, 2025 and 2024 (Unaudited) | Page   
 F-31   
 F-32   |
|:-------------------------------------------------------------------------------------------------------|:-------|
| Interim                                                                                                
 Condensed Statements of Temporary Equity and Shareholders’ Deficit (Unaudited)                         | F-33   |
| Interim                                                                                                
 Condensed Statements of Cash Flows for the Six Months Ended June 30, 2025 and 2024 (Unaudited)         | F-34   |
| Notes                                                                                                  
 to Unaudited Interim Condensed Financial Statements                                                    | F-35   
 - F-48 |

<div align='center'>- - - - - - - - - - - - - - -

F-1</div>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Regentis Biomaterials Ltd.

Opinion on the Financial