Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 79

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 79
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 manner, and consequences to them of making a QEF or mark-to-market election with respect to our Ordinary Shares
in the event that we are a PFIC. See “Taxation— Certain Material U.S. Federal Income Tax Considerations—Passive Foreign
Investment Companies” for additional information.

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We have broad discretion to determine how to use the funds raised in this offering, and may use them in ways that may not enhance our operating results or the price of our Ordinary Shares.

Our management will have
broad discretion over the use of proceeds from this offering, and we could spend the proceeds from this offering in ways our shareholders
may not agree with or that do not yield a favorable return, if at all. We currently expect to use the net proceeds of this offering,
together with our existing cash and cash equivalents, to expand our operations, train additional physicians, develop new products, expand
direct to patient education and outreach, conduct or sponsor clinical studies and trials, grow our marketing program and provide for
working capital and other general corporate purposes. However, our use of these proceeds may differ substantially from our current plans.
If we do not invest or apply the proceeds of this offering in ways that improve our operating results, we may fail to achieve expected
financial results, which could cause our share price to decline.

New investors purchasing our securities will experience immediate and substantial dilution.

Our initial public offering
price is substantially higher than the book value per share of our Ordinary Shares. If you purchase securities in this offering, you
will incur immediate dilution of $9.63 in net tangible book value per Ordinary Shares, based on an assumed initial public offering price
of $11.00 per Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus. In addition, the
number of shares available for issuance under our stock option plans will increase annually without further shareholder approval. Investors
will incur additional dilution upon the exercise of stock options. See “Dilution” for more information.

Risks Related to Israeli Law and Our Operations in Israel

Political, economic and military instability in the State of Israel, including as a result of the current “Iron Swords” war in Israel, where our headquarters, members of our management team and our research and development facilities are located, may adversely affect our results of operations.

Our
executive offices and research and development laboratories are located in Herzliya, Israel. In addition, the