Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 258

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 258
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 were considered exercisable for little to no consideration
and are therefore included in basic shares outstanding at their issuance date for the year ended December 31, 2023.

The number of Ordinary Shares presented
below were excluded from the computation of diluted net income per share attributable to ordinary shareholders for the periods presented
because the exercise prices were greater than the average market price of the Ordinary Shares as a result of applying the treasury
stock method, and, therefore, including them would have been anti-dilutive. All options and warrants below have been adjusted retroactively
to reflect the Split, see Note 1c.

<div align='center'>F-12</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

|                                           |     | December 31, |         |     |      |         |
|                                           |     |         2024 |         |     | 2023 |         |
| Options with an exercise price of $3.97   |     |              |  79,290 |     |      |  79,290 |
| Warrants with an exercise price of $15.20 |     |              | 167,365 |     |      | 167,365 |
| Total                                     |     |              | 246,655 |     |      | 246,655 |

| n. | Accounting pronouncement recently adopted |

Effective January 1, 2023, the Company
adopted ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset
measured at amortized cost to be presented at the net amount expected to be collected. There was no impact on the Company’s financial
statements as a result of adopting ASU 2016-13.

In August 2020, the FASB issued ASU No.
2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies
the accounting for certain convertible instruments, amends the guidance on derivative scope exceptions for contracts in an
entity’s own equity, and modifies the guidance on diluted earnings per share calculations as a result of these changes. The guidance
is effective