Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 290

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 290
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) attributed to preferred shares                  |     |                  |    (3,060 | ) |     |      |     6,763 |   |
| Denominator:                                                      |     |                  |           |   |     |      |           |   |
| Number of Ordinary Shares (*)                                     |     |                  |   162,198 |   |     |      |   162,198 |   |
| Number of convertible preferred shares (*)                        |     |                  | 2,603,652 |   |     |      | 2,603,652 |   |
|                                                                   |     |                  | 2,765,850 |   |     |      | 2,765,850 |   |
| Net income (loss) per share of Ordinary Share, basic and diluted  |     | $                |     (1.17 | ) |     | $    |      2.59 |   |
| Net income (loss) per share of preferred share, basic and diluted |     | $                |     (1.17 | ) |     | $    |      2.59 |   |

For the purposes of the diluted net
income (loss) per share attributable to ordinary shareholders’ calculation, stock options and warrants are considered to be Ordinary
Shares equivalents. The number of Ordinary Shares equivalents presented below were excluded from the computation of diluted net loss
per share attributable to ordinary shareholders for the periods presented because the exercise prices were greater than the average market
price of the Ordinary Shares as a result of applying the treasury stock method, and therefore including them would have been anti-dilutive.

|                                               |     | Six months ended 
         June 30, |        |     |      |         |
|                                               |     |             2025 |        |     | 2024 |         |
| Options with an exercise price of $3.97 (*)   |     |                  | 79,290 |     |      |  79,290 |
| Warrants with an exercise price of $15.20 (*) |     |                  |      - |     |      | 167,365 |
| Total                                         |     |                  | 79,290 |     |      | 246,655 |

<div align='center'>F-38</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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