Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 246

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 246
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 deficit       |         |   |
|:------------------------------------------------|:----|:----------------------|----------:|:----|:-------|-------:|:----|:----------------|-------:|:----|:-------|:---|:--|:----|:-----------|----:|:----|:------------|:--------|:--|:----|:--------------|:--------|:--|
| Balance as of January 1, 2023                   |     |                       | 1,006,106 |     | $      | 34,012 |     |                 | 64,879 |     | $      | (* | ) |     | $          | 754 |     | $           | (42,815 | ) |     | $             | (42,061 | ) |
| 2021 Notes conversion into preferred D-2 shares |     |                       |    35,354 |     |        |  1,086 |     |                 |      - |     |        | -  |   |     |            |   - |     |             | -       |   |     |               | -       |   |
| Net loss                                        |     |                       |         - |     |        |      - |     |                 |      - |     |        | -  |   |     |            |   - |     |             | (3,286  | ) |     |               | (3,286  | ) |
| Balance as of June 30, 2023                     |     |                       | 1,041,460 |     | $      | 35,098 |     |                 | 64,879 |     | $      | (* | ) |     | $          | 754 |     | $           | (46,101 | ) |     | $             | (45,347 | ) |

| (*) | Less than 1 thousands. |

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

F-4</div>

REGENTIS BIOMATERIALS LTD.

UNAUDITED INTERIM CONDENSED STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

| Cash flows from operating activities                                        |     | Six months ended 
 June 30,         
 2024             |        |   |     | 2023 |        |   |
|:----------------------------------------------------------------------------|:----|:-----------------