Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 98

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 98
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reements (as defined below) lenders to purchase such number of Ordinary Shares equal to two times the respective loan amount of each 2024 Loan Agreements lender, based on a price per share equal to 75% of the lowest price per share of the Company’ Ordinary Shares during the first five trading days following the consummation of this offering; and |

| ● | Ordinary Shares underlying warrants issuable pursuant to December 2024 Loan Agreement (as defined below) chief executive officer to purchase such number of Ordinary Shares equal to two times the respective loan amount, based on a price per share equal to 75% of the lowest price per share of the Company’ Ordinary Shares during the first five trading days following the consummation of this offering. |

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DILUTION</div>

If you invest in our Ordinary
Shares in this offering, your interest will be immediately diluted to the extent of the difference between the initial public offering
price per Ordinary Share sold in this offering and the pro forma as adjusted net tangible book value per Ordinary Share after this offering.
Dilution results from the fact that the initial public offering price per Ordinary Share is substantially in excess of the net tangible
book value per Ordinary Share. As of June 30, 2024, we had a historical net tangible book value of $ (914) thousands, or $(5.63) per
Ordinary Share. Our net tangible book value per share represents total tangible assets less total liabilities, divided by 3,929,378 which
was the number of Ordinary Shares outstanding on June 30, 2024.

Our pro forma net tangible
book value as of June 30, 2024 was $(464) thousands, or $(0.12) per Ordinary Share. Pro forma net tangible book value per share
represents total tangible assets less total liabilities, divided by which is the number of Ordinary Shares outstanding as of June 30,
2024, after giving effect to the following events as if each event had occurred on June 30, 2024: (i) the issuance of 2,515,265 Ordinary
Shares upon the automatic conversion of the 2,515,265 Preferred Shares issued and outstanding as of the date hereof, which will automatically
convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of 609,888 Ordinary Shares upon the automatic conversion
of the $900,000 outstanding principal of 2020 CLAs, which