Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 104

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 104
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     |      |           (2,170 | ) |     |      |    414 |
| General and ‌administrative expenses                        |     |      |        1,125 |     |      |    436 |     |      |              297 |   |     |      |    791 |
| Operating loss                                              |     |      |        1,931 |     |      |  1,407 |     |      |           (1,873 | ) |     |      |  1,205 |
| Finance expenses (income), net                              |     |      |        2,201 |     |      |     42 |     |      |           (5,334 | ) |     |      |  2,081 |
| Net loss                                                    |     |      |        4,132 |     |      |  1,449 |     |      |           (7,207 | ) |     |      |  3,286 |
| Basic and diluted loss (income) per ordinary share          |     |      |         60.2 |     |      |   23.0 |     |      |            (6.49 | ) |     |      |   51.0 |
| Weighted average number of ordinary shares outstanding used 
 in computing basic and diluted loss (income) per share      |     |      |       69,403 |     |      | 64,879 |     |      |           64,879 |   |     |      | 64,879 |

Six Months Ended June 30, 2024 Compared to Six Months Ended June 30, 2023

Research and development expenses

Research and development expenses
decreased by approximately $2,584 thousand or 624.1%, to approximately $2,170 thousand income for the six months period
ended June 30, 2024, compared to $414 thousand expense for the six months period ended June 30, 2023. The decrease resulted mainly
from an increase in Company’s income from an approval received in April 2024 for our Horizon 2020 Program, which resulted in recognition
of an income from the grant liability as a reduction.

General and administrative expenses

General and administrative
expenses decreased by approximately $494 thousand, or 62.4 %, to approximately $297 thousand for the six months
period ended June 30, 2024, compared to $