Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 295

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 295
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   |
|:--------------------------------------|:----|:------------------------|------:|:--|:----|:--|-----:|:--|
| Revaluation of convertible notes      |     | $                       | 2,019 |   |     | $ |  397 |   |
| Accretion of short-term loan discount |     |                         |   173 |   |     |   |    - |   |
| Revaluation of warrant liability      |     |                         |   (62 | ) |     |   | (100 | ) |
| Bank fees                             |     |                         |     3 |   |     |   |    2 |   |
| Exchange rate differences             |     |                         |    68 |   |     |   | (257 | ) |
| Total                                 |     | $                       | 2,201 |   |     | $ |   42 |   |

| NOTE 13:- | RELATED PARTY TRANSACTIONS |

The Company rents its office in Herzliya,
Israel that is being provided by E.G Archimedes Ltd, which is under the Company’s executive chairman’s control, for a minimum monthly
rental fee of approximately $2.5. The rent agreement is in place until December 2024 (refer to Note 9(5)).

In 2023, the Company entered into a loan
agreement with certain directors and officers of the Company (refer to Note 5).

<div align='center'>F-44</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 14:- | SUBSEQUENT EVENTS |

The Company evaluated subsequent events
through November 21, 2024, the date these financial statements were available to be issued. The Company concluded that no subsequent events
have occurred that would require recognition or disclosure in the financial statements, except:

In January 2024, the Company received
loans in the amount of $150 from several lenders, including two directors of the Company (“January 2024 Loan”). Pursuant the
agreement reached in October 2024 (the “2024 Loan Agreements”) with the lenders under the January 2024 Loan Agreements, the
2024 Loan Agreements have been extended until the earlier of IPO consummation date or August 31, 2025 (the “Maturity Date”)