Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 280

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 280
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 |    96 |   |     |   |    (68 | ) |
|                                                         |     |                         |   (77 | ) |     |   |   (244 | ) |
| Financial income (expense), net                         |     | $                       | 3,869 |   |     | $ | (2,201 | ) |

<div align='center'>F-28</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 13: | SEGMENT REPORTING |

ASC 280, “Segment
Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components
of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision
maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company’s business is comprised
of one reportable segment specializing in development of tissue repair solutions.

The Company’s CODM is its Chief
Executive Officer (“CEO”), who reviews financial information presented on a consolidated basis.

The CODM performs the assessment of the
segment performance by using net income (loss) to monitor budget versus actual results. Segment assets that are reviewed by the CODM
are reported within the Company’s balance sheet as total assets.

The table below summarizes the significant
expense categories regularly reviewed by the CODM:

|                                                                 |     | Year Ended December 31, 
 2024                    |       |   |     | 2023 |        |   |
|:----------------------------------------------------------------|:----|:------------------------|------:|:--|:----|:-----|:-------|:--|
| Outsourced and contracted services for research and development |     | $                       |  (639 | ) |     | $    | (729   | ) |
| Professional fees                                               |     |                         |  (526 | ) |     |      | (1,013 | ) |
| Other segments items*                                           |     |                         | 5,966 |   |     |      | (1,742 | ) |
| Net income (loss)                                               |     | $                       | 4,801 |   |     | $    | (4,132 | ) |

| (*) | Other segments items including mainly Horizon 2020 grant, finance income from revaluation of convertible 
 notes and warrants and others expense.                                                                   |

| NOTE 14:- | RELATED