Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 109

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 109
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 standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies.
As a result of the accounting standards election, we will not be subject to the same implementation timing for new or revised accounting
standards as other public companies that are not emerging growth companies which may make comparison of our financials to those of other
public companies more difficult.

Liquidity and Capital Resources

Since our inception, we
have incurred losses and negative cash flows from our operations. For the year ended December 31, 2024, we had an income of $4.8 million
(which was mainly due to the Horizon 2020 Grant and finance income from revaluation of our convertible motes and warrant liability) and
net cash of $0.6 million was used in our operating activities. For the six months ended June 30, 2025, we incurred a net loss of
$3.2 million and net cash of $ 0.34 million was used in our operating activities. As of June 30, 2025 and December 31,
2024, we had a negative working capital of $9.2 million and $6.0 million, respectively, and an accumulated deficit of approximately
$45.3 million and $42.1 million, respectively. As of October 24, 2025 and June 30, 2025, our cash and cash equivalents totaled approximately
$0.1 million and $0.2 million, respectively. Based on our current plans, we believe that our existing cash and cash equivalents
will be sufficient to enable us to fund our operating expenses and capital expenditure requirements through October 2025 without giving
effect to the proceeds from this offering. We believe that after the completion of this offering our cash and cash equivalents, including
the proceeds from this offering, will enable us to fund our operations through March 31, 2027.

Through June 30, 2025,
we have financed our operations primarily through private placements, convertible loans and short-term loans. Total invested capital
as of each June 30, 2025 and December 31, 2024 was $36.2 million, which included Ordinary Shares, Preferred Shares and warrants
to purchase Preferred Shares.

The following table summarizes
our statement of cash flows for the years ended December 31, 2024 and 2023 and the six months ended June 30, 2025 and 2024:

| (U.S.                                                 
 dollars in thousands except share