Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 278

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 278
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97; of which 41,790 options were held by Company’s
service providers and 37,500 options were held by a director of the Company. The outstanding share options were granted in prior years
and are fully vested and exercisable as of January 1, 2023. Such share options will expire in December 2029.

During the years ended December 31, 2024
and 2023, the Company didn’t grant any share options.

| NOTE 12:- | SELECTED STATEMENTS OF COMPREHENSIVE INCOME DATA |

| a. | Research and development expenses: |

|                               |     | Year Ended December 31, |   2024 |   |     |   | 2023 |
|:------------------------------|:----|:------------------------|-------:|:--|:----|:--|-----:|
| Subcontractors                |     | $                       |    639 |   |     | $ |  675 |
| Materials                     |     |                         |      - |   |     |   |   54 |
| Patents                       |     |                         |      - |   |     |   |   39 |
| Salaries and related expenses |     |                         |      3 |   |     |   |   25 |
| Travel                        |     |                         |     18 |   |     |   |   10 |
| Other                         |     |                         |      2 |   |     |   |    3 |
| Horizon 2020 grant            |     |                         | (2,306 | ) |     |   |    - |
| Total                         |     | $                       | (1,644 | ) |     | $ |  806 |

<div align='center'>F-27</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 12:- | SELECTED STATEMENTS OF COMPREHENSIVE INCOME DATA (Cont.) |

| b. | General and administrative expenses: |

|                                                     |     | Year Ended December 31, | 2024 |     |   |  2023 |
|:----------------------------------------------------|:----|:------------------------|-----:|:----|:--|------:|
| Professional fees (*)                               |     | $                       |  526 |     | $ | 1