Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 266

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 266
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60.2 | ) |     | $    |  (23.0 | ) |
| Weighted average number of shares used in computing basic and diluted net loss per share |     |      |     |                    | 69,403 |   |     |      | 64,879 |   |

<div align='center'>The accompanying notes are an integral part of
the financial statements.

F-19</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT

U.S. dollars in thousands (except share data)

|                                                 |     | Convertible      
 preferred shares 
 Number           |           |     | Amount |        |     | Ordinary shares 
 Number          |        |     | Amount |    |   |     | Additional paid-in 
 capital            |       |     | Accumulated 
 deficit     |         |   |     | Total shareholders’ 
 deficit             |         |   |
|:------------------------------------------------|:----|:-----------------|----------:|:----|:-------|-------:|:----|:----------------|-------:|:----|:-------|:---|:--|:----|:-------------------|------:|:----|:------------|:--------|:--|:----|:--------------------|--------:|:--|
| Balance as of January 1, 2022                   |     |                  | 1,006,106 |     | $      | 34,012 |     |                 | 64,879 |     | $      | (* | ) |     | $                  |   754 |     | $           | (41,366 | ) |     | $                   | (40,612 | ) |
| Net loss                                        |     |                  |         — |     |        |      — |     |                 |      — |     |        | —  |   |     |                    |     — |     |             | (1,449  | ) |     |                     |  (1,449 | ) |
| Balance as of December 31, 2022                 |     |                  | 1,006,106 |     | $      | 34,012 |     |                 | 64,879 |     | $      | (* | ) |     | $                  |   754 |     | $           | (42,815 | ) |     | $                   | (42,