Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 274

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 274
---
choles option pricing model. The option-pricing model requires a number of assumptions, of which
the most significant are the expected share price volatility and the expected option term. Expected share price volatility was estimated
based on volatility of the share price of similar companies in the biotechnology sector. The expected option term represents the
period that the Company’s share options are expected to be outstanding and is determined based on the simplified method until sufficient
historical exercise data will support using expected option term assumptions. The risk-free interest rate is based on the yield from U.S.
treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends.

| m. | Basic and diluted loss per share: |

Basic loss per share is computed by dividing
the loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the
period.

<div align='center'>F-26</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.) |

For the years ended December 31,
2023 and 2022, all outstanding share options, preferred shares and warrants have been excluded from the calculation of the diluted net
loss per share as all such securities are anti-dilutive.

The loss and the weighted average number
of shares used in computing basic and diluted net loss per share is as follows:

|                                                        |     | Year ended   
 December 31, 
 2023         |        |   |     | 2022 |        |   |
|:-------------------------------------------------------|:----|:-------------|-------:|:--|:----|:-----|-------:|:--|
| Numerator:                                             |     |              |        |   |     |      |        |   |
| Net loss                                               |     |              | (4,132 | ) |     | $    | (1,449 | ) |
| Interest accrued on convertible preferred shares       |     |              |    (48 | ) |     |      |    (48 | ) |
| Net loss attributed to ordinary shares                 |     |              | (4,180 | ) |     |      | (1,497 | ) |
| Denominator:                                           |     |              |        |   |     |      |        |   |
| Ordinary shares