Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 298

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 298
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, or (iv) immediately prior to the occurrence of a liquidation
event, as described in Company’s Article of Association (the “AOA”).

On March 1, 2025, the warrants
expired in accordance with their terms and were not exercised.

<div align='center'>F-43</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 6: | WARRANT LIABILITY (Cont.) |

A summary of significant unobservable
inputs (Level 3 inputs) used in measuring the fair value of the warrants issued are as follows:

|                    |     | June 30, 
 2025     |   |     | December 31, 
 2024         |         |   |
|:-------------------|:----|:---------|:--|:----|:-------------|--------:|:--|
| Number of warrants |     |          | - |     |              | 167,365 |   |
| Discount rate      |     |          | - |     |              |    30.0 | % |
| Term (years)       |     |          | - |     |              |    0.25 |   |
| Fair value         |     |          | - |     |              |     160 |   |

The following table presents changes
in the fair value of the warrant liability:

| Balance as of January 1, 2024 |     | $ |  623 |   |
| Changes in fair value         |     |   | (475 | ) |
| Balance as of June 30, 2024   |     | $ |  148 |   |

| NOTE 7:- | COMMITMENTS AND CONTINGENCIES |

| 1. | Between September 2004                                                                                                              
 and December 2015, the Company received funding from the IIA for its participation in certain research and development activities,  
 based on budgets approved by the IIA, subject to the fulfillment of specified milestones. The Company is committed to pay royalties 
 to the IIA on proceeds from sale of products related to research and development activities of which the IIA participates by way of 
 grants. According to the funding terms, royalties between 3% and 4.5% are payable on sales of developed products funded, up to 100% 
 of the