Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 284

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 284
---
 |         |   |     | Total         
 shareholders’ 
 deficit       |         |   |
|:------------------------------------------|:----|:----------------------|----------:|:----|:-------|-------:|:----|:--------------------|--------:|:----|:-------|:--|:----|:-----------|------:|:----|:------------|--------:|:--|:----|:--------------|--------:|:--|
| Balance as of December 31, 2023 (Audited) |     |                       | 2,603,652 |     | $      | 35,098 |     |                     | 162,198 |     | $      | - |     | $          | 1,042 |     | $           | (46,947 | ) |     | $             | (45,905 | ) |
| Net income                                |     |                       |         - |     |        |      - |     |                     |       - |     |        | - |     |            |     - |     |             |   7,207 |   |     |               |   7,207 |   |
| Balance as of June 30, 2024 (Unaudited)   |     |                       | 2,603,652 |     | $      | 35,098 |     |                     | 162,198 |     | $      | - |     | $          | 1,042 |     | $           | (39,740 | ) |     | $             | (38,698 | ) |

<div align='center'>The accompanying notes are an integral part
of the unaudited condensed financial statements.

F-33</div>

REGENTIS BIOMATERIALS LTD.

INTERIM CONDENSED STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

| Cash flows from operating activities                        |     | Six months ended 
 June 30,         
 2025             
 Unaudited        |        |   |     | 2024 |        |   |
|:------------------------------------------------------------|:----|:-----------------|-------:|:--|:----|:-----|-------:|:--|
| Net income (loss)                                           |     | $                | (3,228 | ) |     | $    |  7,207 |   |
| Adjustments to reconcile net income (loss) to net cash      
 provided