Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 96

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 96
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 directors may deem relevant.

The Companies Law imposes
further restrictions on our ability to declare and pay dividends. See “Description of Share Capital—Dividend and Liquidation
Rights” for additional information.

Payment of dividends may
be subject to Israeli withholding taxes. See “Taxation—Material Israeli Tax Considerations” for additional information.

<div align='center'>59

CAPITALIZATION</div>

The following table sets
forth our cash and cash equivalents and our capitalization as of June 30, 2025:

| ● | on an actual basis. |

| ● | on                                                                                                                                      
 a pro forma basis giving effect to the following events as if each event had occurred on June 30, 2025: (i) the issuance of 2,603,652   
 Ordinary Shares upon the automatic conversion of the 2,603,652 Preferred Shares issued and outstanding as of the date hereof, which     
 will automatically convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of 609,888 Ordinary Shares upon       
 the automatic conversion of the $900,000 outstanding principal of the 2020 CLAs, which will occur upon the completion of this offering; 
 and (iii) the issuance of 553,640 Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs,     
 which will occur upon the completion of this offering;                                                                                  |

| ● | on a pro                                                                                        
 forma as adjusted basis to give further effect to: (i) the sale of 1,000,000 Ordinary           
 Shares in this offering at an initial public offering price of $11.00 per Ordinary Share,       
 which is the midpoint of the price range set forth on the cover page of this prospectus,        
 after deducting underwriting discounts and commissions and estimated offering expenses payable  
 by us; (ii) repayment of the Bridge Loan in the total amount of $350,000 plus accrued interest  
 and an aggregate risk premium in the amount of $105,000; (iii) the repayment of the loan        
 under the 2024 Loan Agreements in the total amount of $150,000 plus accrued interest and        
 an aggregate risk premium in the amount of $50,000; (iv) the repayment of the loan under        
 the December 2024 Loan Agreement in the total amount of $117,000 plus VAT plus accrued interest 
 and an aggregate risk premium of approximately $35,100 plus VAT; (v) the repayment