Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 249

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 249
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| Ordinary shares, no par value; Authorized: 19,677,478 shares; Issued and outstanding:                                             
 162,198 shares                                                                                                                    |     |   11 |     |                    |      (* | ) |     |                    |      (* | ) |
| Additional paid-in capital                                                                                                        |     |      |     |                    |   1,042 |   |     |                    |   1,042 |   |
| Accumulated deficit                                                                                                               |     |      |     |                    | (41,716 | ) |     |                    | (46,947 | ) |
| Total shareholders’ deficit                                                                                                       |     |      |     |                    | (40,674 | ) |     |                    | (45,905 | ) |
| Total liabilities, temporary equity and shareholders’ deficit                                                                     |     |      |     | $                  |     482 |   |     | $                  |     360 |   |

| (*) | Represents amount less than $1 |

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

F-3</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

U.S. dollars in thousands (except share and per share data)

|                                                                              |     | Note |     | For the Year Ended 
 December           
 31,                
 2024               |           |   |     | 2023 |         |   |
|:-----------------------------------------------------------------------------|:----|:-----|:----|:-------------------|----------:|:--|:----|:-----|--------:|:--|
| Operating expenses:                                                          |     |      |     |                    |           |   |     |      |         |   |
| Research and development expenses:                                           |     | 12a  |     |                    |           |   |     |      |         |   |
| Horizon 2020 grant                                                           |     |      |     | $                  |     2,306 |   |     | $    |       - |   |
| Other research and development expenses                                      |     |      |     |                    |      (232 | ) |     |      |    (806 | ) |
| General and administrative expenses                                          |     | 12b  |     |                    |      (712 | ) |     |      |  (1,125 | ) |
| Operating profit (loss)                                                      |