Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 267

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 267
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 date. The Company estimates the fair value of the warrants using
PWERM. A summary of significant unobservable inputs (Level 3 inputs) used in measuring the fair value of the warrants issued are as follows:

|                    |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:-------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Number of warrants |     |   |      167,365 |   |     |   |      167,365 |   |
| Discount rate      |     |   |         30.0 | % |     |   |         30.0 | % |
| Term (years)       |     |   |         0.25 |   |     |   |         0.25 |   |
| Fair value         |     | $ |          160 |   |     | $ |          221 |   |

The following table presents changes
in the fair value of the warrant liability:

| Balance as of January 1, 2023   |     | $ | 278 |   |
| Changes in fair value           |     |   | (57 | ) |
| Balance as of December 31, 2023 |     | $ | 221 |   |
| Changes in fair value           |     |   | (61 | ) |
| Balance as of December 31, 2024 |     | $ | 160 |   |

The Company has performed a sensitivity
analysis of the warrant liability which is classified as level 3 financial instruments. The Company recalculated the value of the warrants
by applying a +/- 5.0% changes to the input variables in PWERM. As of December 31, 2024, a 5.0% decrease in discount rate would increase
the fair value of the warrants to $164; a 5.0% increase in discount rate would decrease the fair value of the warrants to $156.

On March 1, 2025, the warrants expired
in accordance with their terms and were not exercised.

| b. | As part of the 2021 CLAs (see note 6b), the Company issued to the 2021 CLA investors additional warrants                            
 which will be exercisable, to the most senior class of the securities then issued and outstanding