Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 249

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 249
---
 | ) |
| Changes in fair value of warrant liability                            |     |      |     |                    |       463 |   |     |      |      62 |   |
| Other financing income (expense), net                                 |     |      |     |                    |       (77 | ) |     |      |    (244 | ) |
| Net income (loss) and comprehensive income (loss)                     |     |      |     | $                  |     4,801 |   |     | $    |  (4,132 | ) |
| Basic and diluted net income (loss) per share (*)                     |     | 2m   |     | $                  |      1.72 |   |     | $    |  (24.09 | ) |
| Weighted average number of ordinary shares                            
 used in computing basic and diluted net income / (loss) per share (*) |     |      |     |                    | 2,765,850 |   |     |      | 173,508 |   |

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

F-4</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, 2023                   |     |                  | 2,515,267 |     | $      | 34,012 |     |                     | 162,198 |     | $      | - |     | $                  |   754 |     | $           | (42,815 | ) |     | $                   | (42,061 | )