Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 296

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 296
---
 NIS 0.01 per share for a period of 3 years from the issuance date. Upon completion of the Merger, the warrants will be exercisable
to 65,000 of common stocks of the surviving company.

The Company estimated the fair value
of the warrant using PWERM. The fair value of the warrants at the amount of $288 was recorded as an increase in Company’s additional
paid-in capital.

A summary of significant unobservable
inputs (Level 3 inputs) used in measuring the fair value of the warrants issued are as follows:

|               |     | August 15, 
 2023       |      |   |
|:--------------|:----|:-----------|-----:|:--|
| Discount rate |     |            | 30.0 | % |
| Term (years)  |     |            |    3 |   |
| Fair value    |     | $          |  288 |   |

| NOTE 12:- | SELECTED STATEMENTS          
 OF COMPREHENSIVE INCOME DATA |

| a. | Research and development 
 expenses:                |

|                               |     | Year Ended December 31, | 2023 |     |   | 2022 |
|:------------------------------|:----|:------------------------|-----:|:----|:--|-----:|
| Subcontractors                |     | $                       |  675 |     | $ |  794 |
| Materials                     |     |                         |   54 |     |   |  109 |
| Patents                       |     |                         |   39 |     |   |   39 |
| Salaries and related expenses |     |                         |   25 |     |   |   21 |
| Travel                        |     |                         |   10 |     |   |    8 |
| Other                         |     |                         |    3 |     |   |    - |
| Total                         |     | $                       |  806 |     | $ |  971 |

<div align='center'>F-43</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 12:- | SELECTED STATEMENTS                  
 OF COMPREHENSIVE INCOME DATA (Cont.) |

| b. | General and administrative expenses: |

|                                                     |     | Year Ended December 31