Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 283

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 283
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 services for research and development |     | $                       |  (209 | ) |     | $    | (729   | ) |
| Professional fees                                               |     |                         |  (526 | ) |     |      | (1,013 | ) |
| Other segments items*                                           |     |                         | 5,966 |   |     |      | (1,742 | ) |
| Net income (loss)                                               |     | $                       | 5,231 |   |     | $    | (4,132 | ) |

| (*) | Other segments items including mainly Horizon 2020 grant, finance income from revaluation of convertible 
 notes and warrants and others expense.                                                                   |

| NOTE 14:- | RELATED PARTY TRANSACTIONS |

The Company rents its office in Herzliya,
Israel from 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 2025 (refer to Note 9(5)).

In 2024, the Company entered into short-term loan agreements with certain
directors and officers of the Company (see Note 5b and Note 5c).

| NOTE 15:- | SUBSEQUENT EVENTS |

In the first quarter of 2025, the
Company received an additional loan in the amount of $100 under a bridge loan agreement (see also Note 5). As of March 31, 2025, the
Company received $350 under bridge loan agreements.

<div align='center'>F-29</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 15:- | SUBSEQUENT EVENTS (Cons.) |

On March 20, 2025, the Company’s shareholders
approved the following:

| 1. | A forward share split                                                                           
 at a ratio of a two and a half-for-one (2.5-for-1) of the Ordinary Shares and preferred shares. 
 As a result of the Split, for every one (1) share of share either issued and outstanding        
 will be granted two and a half (2.5) new Ordinary Shares or preferred shares, as applicable.    |

| 2. | Contingent upon                                                                                                                      
 the implementation of an initial public offering, the chairman of the Company’s board of directors