Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 110

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 110
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 the application of our accounting policies and the reported
amounts recognized in the financial statements. On a periodic basis, we evaluate our estimates, including those related to share-based
compensation and derivatives. We base our estimates on historical experience, authoritative pronouncements and various other assumptions
that we believe to be reasonable under the circumstances. Actual results may differ from these estimates.

We evaluated the convertible
notes in accordance with ASC 470 "Debt", or ASC 470. The proceeds from the issuance of notes or loan with conversion features
that are determined to not be beneficial are allocated entirely to liabilities in accordance with ASC 470. As part of the convertible
loan fair value measurement, we use significant estimates which include discount rate, probabilities for the occurrence of an IPO, exit
event and failure and expected convertible notes terms.

Additionally, we evaluated
the outstanding warrants in accordance with ASC 815 “Derivatives and Hedging - Contracts in Entity’s Own Equity”, or
ASC 815. Warrants which are freestanding instruments, are considered a liability and measured at fair value as the Ordinary Shares underlying
the warrants contain liquidation preferences upon certain “deemed liquidation events” that are not solely within the Company’s
control, and which are considered in-substance contingent redemption features. As part of the warrants fair value measurement, we use
significant estimates which include discount rate, probabilities for the occurrence of an IPO, exit event and failure and expected warrants
terms.

Recently-Issued Accounting Pronouncements

Certain recently-issued accounting
pronouncements are discussed in Note 2, Significant Accounting Policies, to the financial statements included in elsewhere in this
registration statement, regarding the impact of the U.S. GAAP standards as issued by the Financial Accounting Standards Board that we
will adopt in future periods in our financial statements.

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Emerging Growth Company Status

We qualify as an “emerging
growth company” as defined in the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other
burdens that are otherwise applicable generally to public companies. These provisions include:

| ● | a requirement to present only two years of audited financial statements in addition to any required interim financial statements and correspondingly reduced Management’s Discussion and Analysis of Financial Condition and Results of Operations disclosure; |

| ● | to the extent that we no longer qualify as a foreign private issuer, (i) reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and (ii