Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 260

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 260
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 under the                                                   
 Framework Supply Agreement, as the minimum purchase commitment under the Framework Supply Agreement is conditional upon first obtaining                                  
 approval of the FDA and the European Medicines Evaluation Agency, or EMEA, and other quality and clinical milestones, none of which                                      
 has occurred. Notwithstanding, CSL claimed to have obtained a valid German court order in its favor and to endeavor to seek for its                                      
 enforcement in Israel. Company’s position is that CSL’s claim for the payment of the said unshipped minimum purchase                                                     
 commitments lacks any ground under the terms of the Framework Supply Agreement and moreover, that the Company was never served with                                      
 German judicial documents (e.g., statement of claim) of CSL with translations in Hebrew, English or Arabic, as required under the                                        
 applicable German and international rules of proceeding. Consequently, based on advice of a German legal counsel, the Company is                                         
 in the opinion that the legal proceeding initiated by CSL suffered a fundamental and material procedural error and that no enforceable                                   
 German judgement could derive thereto. In 2024, the Company has initiated a proceeding in Germany to annul said German court’s                                           
 purported ruling. A hearing to annul the judgement in Germany is scheduled for April 2025 and a hearing to discuss the enforcement in Israel is scheduled for June 2025. |

From time to time, the Company has been
and may be in the future subject to other legal proceedings, claims, investigations, and government inquiries (collectively, “Legal
Proceedings”) in the ordinary course of business. There are no currently pending legal proceedings that the Company believes will
have a material adverse impact on the business or financial statements.

<div align='center'>F-14</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 8:- | SUBSEQUENT EVENTS |

The Company evaluated subsequent events
through March 5, 2025, the date these unaudited interim financial statements were available to be issued. The Company concluded that no
subsequent events have occurred that would require recognition or disclosure in the financial statements, except:

In October 2024, the Company signed
an addendum to the 2020 CLA agreement (the “October 2024 Addendum”) pursuant to which certain lenders (the “Participating
Lenders”) under the 2020 CL