Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 245

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 245
---
='center'>The accompanying notes are an integral part of
the unaudited condensed financial statements.

F-2</div>

REGENTIS BIOMATERIALS LTD.

UNAUDITED INTERIM CONDENSED STATEMENTS OF COMPREHENSIVE LOSS

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

| Operating expenses:                                                     
 Research and development expenses:                                      |     | Note |     | Six months ended 
 June 30,         
 2024             |        |   |     | 2023 |        |   |
|:------------------------------------------------------------------------|:----|:-----|:----|:-----------------|-------:|:--|:----|:-----|-------:|:--|
| Horizon 2020 grant                                                      |     |      |     | $                |  2,306 |   |     | $    |      - |   |
| Other research and development expenses                                 |     |      |     |                  |   (136 | ) |     |      |   (414 | ) |
| General and administrative expenses                                     |     |      |     |                  |   (297 | ) |     |      |   (791 | ) |
| Operating profit/ (loss)                                                |     |      |     |                  |  1,873 |   |     |      | (1,205 | ) |
| Financial income (expense), net:                                        |     |      |     |                  |        |   |     |      |        |   |
| Revaluation of warrant liability and convertible notes                  |     |      |     |                  |  5,342 |   |     |      | (2,054 | ) |
| Other financing income (expense), net                                   |     |      |     |                  |     (8 | ) |     |      |    (27 | ) |
| Net income/ (loss) and comprehensive income/ (loss)                     |     |      |     | $                |  7,207 |   |     | $    | (3,286 | ) |
| Basic and diluted net income/ (loss) per ordinary share                 |     | 2d   |     | $                |   6.49 |   |     | $    | (51.00 | ) |
| Weighted average number of ordinary                                     
 shares used in computing basic and diluted net income/ (loss) per share |     | 2d   |