Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 265

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 265
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 par value; Authorized: 138,574 shares; Issued and outstanding: 106,982 and 71,628 shares as of December 31, 2023, and December 31, 
 2022, respectively; As of December 31, 2023 and 2022, aggregate liquidation preference of $3,809 and $2,723, respectively          |     |      |    |     |                    |   3,809 |   |     |                    |   2,723 |   |
| Total temporary equity                                                                                                             |     |      |    |     |                    |  35,098 |   |     |                    |  34,012 |   |
| Shareholders’ deficit:                                                                                                             |     |      |    |     |                    |         |   |     |                    |         |   |
| Ordinary shares, NIS 0.01 par value; Authorized: 1,870,991 shares; issued and outstanding:                                         
 64,879 shares                                                                                                                      |     |      | 11 |     |                    |      (* | ) |     |                    |      (* | ) |
| Additional paid-in capital                                                                                                         |     |      |    |     |                    |   1,042 |   |     |                    |     754 |   |
| Accumulated deficit                                                                                                                |     |      |    |     |                    | -46,947 |   |     |                    | (42,815 | ) |
| Total shareholders’ deficit                                                                                                        |     |      |    |     |                    | (45,905 | ) |     |                    | (42,061 | ) |
| Total liabilities, temporary equity and shareholders’ deficit                                                                      |     |      |    |     | $                  |     360 |   |     | $                  |   1,717 |   |

| (*) | Represents          
 amount less than $1 |

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

F-18</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF COMPREHENSIVE LOSS

U.S. dollars in thousands (except share and per share data)

|                                                   |     | Note |     | For the Year Ended 
 December 31,       
 2023               |        |   |     | 2022 |        |   |
|:--------------------------------------------------|:----|:-----|:----|: