Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 115

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 115
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 invested in
securities riskier than short-term bank deposits, we do not believe that changes in equity prices pose a material risk to our holdings.
However, decreases in the market price of our Ordinary Shares could make it more difficult for us to raise additional funds in the future
or require us to raise funds at terms unfavorable to us.

Inflation risk

We do not believe that inflation
has had a material effect on our business, financial condition or results of operations in the reporting period. If our costs were to
become subject to significant inflationary pressures, we may not be able to fully offset such higher costs through hedging transactions.
Our inability or failure to do so could harm our business, financial condition and results of operations.

Foreign Currency Exchange Risk

Currency fluctuations
could affect us through increased or decreased costs, mainly for goods and services acquired outside of Israel. Currency fluctuations
did not have a material effect on our results of operations during the year ended December 31, 2024 and the year ended December 31, 2023.

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BUSINESS</div>

Overview

Regentis Biomaterials Ltd.
is a regenerative medicine company dedicated to developing innovative tissue repair solutions that restore the health and enhance quality
of life of patients. Our current efforts are focused on orthopedic treatments using our Gelrin platform based on degradable hydrogel implants
to regenerate damaged or diseased tissue (inflamed cartilage and bone tissue). Gelrin is a unique hydrogel matrix of polyethylene glycol
diacrylate (a polymer involved in tissue engineering) and denatured fibrinogen (a biologically inactivated protein that normally has a
role in blood clotting). Our lead product is GelrinC, a cell-free, off-the-shelf hydrogel that is cured into an implant in the knee for
the treatment of painful injuries to articular knee cartilage.

According to our knowledge,
there is currently no approved off-the-shelf product in the United States for the cartilage repair market. GelrinC potentially offers
a solution that we believe, gives surgeons a cost-effective product and a simple-to-perform procedure providing patients with sustained
pain relief and functional improvement. GelrinC is already approved as a device with a CE mark in Europe, and we plan to look for strategic
partners in Europe in connection therewith. With GelrinC, we aim to develop a product for the treatment of an unmet need for the market
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