Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 188

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 188
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 provides to employees, directors
and officers who are not controlling shareholders (i.e., such persons are not deemed to hold 10% of our share capital, or to be entitled
to 10% of our profits or to appoint a director to our board of directors) and are Israeli residents, favorable tax treatment for compensation
in the form of shares or options issued or granted, as applicable, to a trustee under the “capital gains track” for the benefit
of the applicable employee, director or officer and are (or were) to be held by the trustee for at least two years after the date of
grant or issuance. Options granted under Section 102 of the Ordinance will be deposited with a trustee appointed by us in accordance
with Section 102 of the Ordinance and the relevant income tax regulations and guidelines, and will be granted in the employee income
track or the capital gains track.

Options granted under the
2024 Plan are subject to applicable vesting schedules and generally expire 10 years from the grant date. In the event that options allocated
under the 2024 Plan expire or otherwise terminate in accordance with the provisions of the 2024 Plan, such expired or terminated options
will become available for future grant awards and allocations under the 2024 Plan.

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PRINCIPAL SHAREHOLDERS</div>

The following table sets
forth information with respect to the beneficial ownership of our Ordinary Shares as of September 29, 2025 by:

| ● | each person or entity known                                              
 by us to own beneficially 5% or more of our outstanding Ordinary Shares; |

| ● | each of our directors and            
 executive officers individually; and |

| ● | all of our directors and       
 executive officers as a group. |

The beneficial ownership
of our Ordinary Shares is determined in accordance with the rules of the SEC and generally includes any shares over which a person exercises
sole or shared voting or investment power, or the right to receive the economic benefit of ownership. For purposes of the table below,
we deem Ordinary Shares issuable pursuant to options or warrants that are currently exercisable or exercisable within 60 days of the
date of this registration statement to be outstanding and to be beneficially owned by the person holding the options for the purposes
of computing the percentage ownership of that person, but we do not treat them as outstanding for the purpose of computing the percentage
ownership of any other person. Percentage of shares beneficially owned before this offering is based