Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 301

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 301
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1, 2024 |     | $ |  7,405 |   |
| Changes               
 in fair value         |     |   | (4,867 | ) |
| Balance               
 as of June 30, 2024   |     | $ |  2,538 |   |

| NOTE 6: | WARRANT LIABILITY |

During 2015, the Company issued
167,365 warrants in connection with the issuance of its convertible notes, which are exercisable into convertible preferred D-2 shares
at an exercise price of $15.20 per share. The warrants were exercisable at the earlier of: (i) March 1, 2025, (ii) immediately prior
to the closing of an IPO, (iii) upon occurrence of a deemed Liquidation event, or (iv) immediately prior to the occurrence of a liquidation
event, as described in Company’s Article of Association (the “AOA”).

On March 1, 2025, the warrants
expired in accordance with their terms and were not exercised.

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

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 6: | WARRANT LIABILITY (Cont.) |

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

|                    |     | June 30, 
 2025     |   |     | December 31, 
 2024         |         |   |
|:-------------------|:----|:---------|:--|:----|:-------------|--------:|:--|
| Number of warrants |     |          | - |     |              | 167,365 |   |
| Discount rate      |     |          | - |     |              |    30.0 | % |
| Term (years)       |     |          | - |     |              |    0.25 |   |
| Fair value         |     |          | - |     |              |     160 |   |

The following table presents changes
in the fair value of the warrant liability:

| Balance as of January 1, 2024 |     | $ |  623 |   |
| Changes in fair value         |     |   | (475