Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 96

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 96
---
 terms of this offering determined        
 at pricing.                                                                                                                              |

<div align='center'>60</div>

The number of the Ordinary
Shares to be issued and outstanding immediately after this offering as shown above assumes that all of the Ordinary Shares offered hereby
are sold, and is based on 3,929,378 Ordinary Shares issued and outstanding as June 30, 2025. This number excludes:

| ● | 79,290 Ordinary Shares                                                                                                           
 issuable upon the exercise of options to consultants under our incentive option plan outstanding as of such date, at an exercise 
 price of $3.97, of which 79,290 were vested as of such date;                                                                     |

| ● | 465,533 Ordinary Shares                                                                                                           
 issuable upon the exercise of options to the Chairman of our board of directors to be issued upon the completion of this offering 
 under our incentive option plan (subject to anti-dilution protection), at an exercise price of NIS 0.004;                         |

| ● | 191,473 Ordinary Shares                                                                                                            
 issuable upon the exercise of options to consultants and certain investors to be issued upon the completion of this offering under 
 our incentive option plan, at an exercise price of NIS 0.004;                                                                      |

| ● | 140,000                                                                  
 Ordinary Shares underlying warrants issuable to the Bridge Loan lenders; |

| ● | 61,539 Ordinary                                                          
 Shares underlying warrants issuable to the 2024 Loan Agreements lenders; |

| ● | 55,224 Ordinary                                                                   
 Shares underlying warrants issuable to the Company’s chief executive officer; and |

| ● | 92,309 Ordinary                                                                
 Shares underlying warrants issuable to lenders under the 2025 Loan Agreements. |

<div align='center'>61

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, 2025, we had a historical net tangible book value of $(9,234) thousands, or $(56.93) per
Ordinary Share. Our net tangible book value per share represents total tangible assets less total liabilities, divided by