Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 99

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 99
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 per share attributable to the pro forma adjustments described above |     |   |  595.79 |   |
| Pro forma net tangible book value per share as of ‌ June ‌30, 2024                                      |     |   |   (0.68 | ) |
| Increase in net tangible book value per share attributable to new investors                             |     |   |         |   |
| Pro forma as adjusted net tangible book value per share after this offering                             |     |   |         |   |
| Dilution per share to new investors                                                                     |     |   |         |   |
| Percentage of dilution in net tangible book value per share for new investors                           |     |   |         |   |

The pro forma and pro
forma as adjusted information is illustrative only, and we will adjust this information based on the actual initial public offering
price and other terms of this offering determined at pricing. A $0.25 increase (decrease) in the assumed initial public offering
price of $ per Ordinary Share, which is the midpoint of the price range set forth on the cover
page of this prospectus, would increase (decrease) our pro forma as adjusted net tangible book value as of June 30, 2024 after this
offering by approximately $ per Ordinary Share, and would increase (decrease) dilution to
investors in this offering by $ per Ordinary Share, assuming that the number of Ordinary Share
offered by us, as set forth on the cover page of this prospectus, remains the same, after deducting the estimated underwriting
discounts and commissions and estimated offering expenses payable by us. We may also increase or decrease the number of Ordinary
Shares we are offering. An increase (decrease) of 1.0 million in the number of Ordinary Shares we are offering would increase
(decrease) our pro forma as adjusted net tangible book value as of June 30, 2024 after this offering by approximately
$ per Ordinary Share, and would decrease (increase) dilution to investors in this offering by
approximately $ per Ordinary Share, assuming the assumed initial public offering price per Ordinary Share remains the same, after deducting the estimated underwriting discounts and commissions and estimated offering expenses payable by us.

If the underwriters exercise
in full their option to purchase additional Ordinary Shares and/or additional Warrants, the pro forma as adjusted net tangible book value
will increase to $ per Ordinary Share, representing an immediate increase in pro forma as adjusted