Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 260

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 260
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 share price of similar companies in the biotechnology sector. The expected option term represents
the period that the Company’s share options are expected to be outstanding and is determined based on the simplified method until
sufficient historical exercise data will support using expected option term assumptions. The risk-free interest rate is based on the
yield from U.S. treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans
to pay dividends.

<div align='center'>F-11</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

| m. | Basic and diluted income (loss) per share: |

The Company’s convertible
preferred shares are participating securities and, as such, the Company computes earnings per share using
the two-class method. Under the two-class method, net income (loss) is allocated between Ordinary Shares and
participating securities based on their participating rights. The Company’s participating securities do not contractually
require the holders of such securities to participate in the Company’s losses. As such, net loss for any period presented is
not allocated to the participating securities.

Basic net income (loss) per share
is computed by dividing the net income (loss) for the period attributable to ordinary shareholders by the weighted average number of
Ordinary Shares outstanding during the period. The diluted net income (loss) per share is calculated by giving effect to all potentially
dilutive securities outstanding for the period using the treasury shares method or the if-converted method based on the nature of such
securities.

Net income (loss) and the weighted average number
of Ordinary Shares used in computing basic and diluted net income (loss) per share is as follows:

|                                                                   |     | Year ended   
 December 31, 
 2024         |           |   |     | 2023 |         |   |
|:------------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-----|--------:|:--|
| Numerator:                                                        |     |              |           |   |     |      |         |   |
| Net income (loss)                                                 |     | $            |     5,231 |   |     | $    |  (4,132 | ) |
| Interest accrued on convertible preferred shares                  |