Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 252

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 252
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 7,207 |   |     | $    | (3,286 | ) |
| Interest accrued on convertible preferred                         
 shares                                                            |     |                  |       (23 | ) |     |      |    (23 | ) |
| Net profit/(loss) available to allocation                         |     |                  |     7,184 |   |     |      | (3,309 | ) |
| Net profit/(loss) attributed to ordinary shares                   |     |                  |       421 |   |     |      | (3,309 | ) |
| Net profit/(loss) attributed to preferred shares                  |     |                  |     6,763 |   |     |      |      - |   |
| Denominator:                                                      |     |                  |           |   |     |      |        |   |
| Number of ordinary shares                                         |     |                  |    64,879 |   |     |      | 64,879 |   |
| Number of convertible preferred shares                            |     |                  | 1,041,460 |   |     |      |      - |   |
|                                                                   |     |                  | 1,106,339 |   |     |      | 64,879 |   |
| Net income/(loss) per share of ordinary share, basic and diluted  |     | $                |      6.49 |   |     | $    | (51.00 | ) |
| Net income/(loss) per share of preferred share, basic and diluted |     | $                |      6.49 |   |     |      |      - |   |

<div align='center'>F-8</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

| NOTE 2: | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

The number of ordinary shares presented
below were excluded from the computation of diluted net loss 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 anti-dilutive.

|                                           |     | Six month ended 
 June 30,        |   2024 |     |     |    2023 |
|:------------------------------------------|:----|