Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 258

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 258
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 participating securities based on their participating
rights. The Company’s participating securities do not contractually require the holders of such securities to participate in the
Company’s losses. As such, net loss for any period presented is not allocated to the participating securities.

Basic net income (loss) per share is
computed by dividing the net income (loss) for the period attributable to ordinary shareholders by the weighted average number of Ordinary
Shares outstanding during the period. The diluted net income (loss) per share is calculated by giving effect to all potentially dilutive
securities outstanding for the period using the treasury shares method or the if-converted method based on the nature of such securities.

Net income (loss) and the weighted
average number of Ordinary Shares used in computing basic and diluted net income (loss) per share is as follows:

|                                                                   |     | Year ended   
 December 31, 
 2024         |           |   |     | 2023 |         |   |
|:------------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-----|--------:|:--|
| Numerator:                                                        |     |              |           |   |     |      |         |   |
| Net income (loss)                                                 |     | $            |     4,801 |   |     | $    |  (4,132 | ) |
| Interest accrued on convertible preferred shares                  |     |              |       (48 | ) |     |      |     (48 | ) |
| Net income (loss) available for allocation                        |     |              |     4,753 |   |     |      |  (4,180 | ) |
| Net income (loss) attributed to Ordinary Shares                   |     |              |       279 |   |     |      |  (4,180 | ) |
| Net income (loss) attributed to preferred shares                  |     |              |     4,474 |   |     |      |       - |   |
| Denominator:                                                      |     |              |           |   |     |      |         |   |
| Number of Ordinary Shares                                         |     |              |   162,198 |   |     |      | 162,198 |   |
| Number of convertible preferred shares                            |     |              | 2,603,652 |   |     |      |       - |   |
| Warrants(*)                                                       |     |              |         - |   |