Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 282

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 282
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 |     | $ | (2,019 | ) |
| Changes in fair value of warrant liability (see Note 7) |     |                         |   463 |   |     |   |     62 |   |
| Other financing income (expense):                       |     |                         |       |   |     |   |        |   |
| Amortization of short-term loan discount                |     |                         |  (161 | ) |     |   |   (173 | ) |
| Interest on short-term loans                            |     |                         |   (10 | ) |     |   |      - |   |
| Bank fees                                               |     |                         |    (2 | ) |     |   |     (3 | ) |
| Exchange rate differences                               |     |                         |    96 |   |     |   |    (68 | ) |
|                                                         |     |                         |   (77 | ) |     |   |   (244 | ) |
| Financial income (expense), net                         |     | $                       | 3,869 |   |     | $ | (2,201 | ) |

<div align='center'>F-28</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 13: | SEGMENT REPORTING |

ASC 280, “Segment
Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components
of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision
maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company’s business is comprised
of one reportable segment specializing in development of tissue repair solutions.

The Company’s CODM is its Chief
Executive Officer (“CEO”), who reviews financial information presented on a consolidated basis.

The CODM performs the assessment of the
segment performance by using net income (loss) to monitor budget versus actual results. Segment assets that are reviewed by the CODM
are reported within the Company’s balance sheet as total assets.

The table below summarizes the significant
expense categories regularly reviewed by the CODM:

|                                                                 |     | Year Ended December 31, 
 2024                    |       |   |     | 2023 |        |   |
|:----------------------------------------------------------------|:----|:------------------------|------:|:--|:----|:-----|