Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 298

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 298
---
 certain directors and officers of the Company (refer to Note 5).

<div align='center'>F-44</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 14:- | SUBSEQUENT EVENTS |

The Company evaluated subsequent events
through November 21, 2024, the date these financial statements were available to be issued. The Company concluded that no subsequent
events have occurred that would require recognition or disclosure in the financial statements, except:

In January 2024, the Company received
loans in the amount of $150 from several lenders, including two directors of the Company (“January 2024 Loan”). Pursuant
the agreement reached in October 2024 (the “2024 Loan Agreements”) with the lenders under the January 2024 Loan Agreements,
the 2024 Loan Agreements have been extended until the earlier of IPO consummation date or August 31, 2025 (the “Maturity Date”)
and shall bear interest at 8% per annum until maturity commencing as of September 1, 2024. In addition, at Maturity Date, the Company
shall pay the Lenders an aggregate risk premium equal to $50 (risk premium). Furthermore, upon the occurrence of an IPO, the 2024 Loan
Agreements lenders shall be granted warrants to purchase such number of ordinary shares equal to two times the loan amount, based on
a price per share equal to 75% of the lowest price per share of the Company’ ordinary shares during the first 5 trading days as
of such IPO consummation.

In April 2024, the Company received an
approval from the EASME for its expenses as part of the Horizon 2020 Research and Innovation Framework Programme (refer to Note 9(4)).
As part of the approval, the Company received EURO 328 thousand which represents the remaining funds to be received by the Company for
this project.

In April 2024, the Company repaid the
outstanding loan balance from August 2023 loan which amounted to $325 (refer to Note 5).

In October 2024, the Company signed an
addendum to the 2020 CLA agreement (the “October 2024 Addendum”) pursuant to which certain lenders (the “Participating
Lenders”) under the 2020 CLAs will increase their CLA