Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 297

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 297
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, |  2023 |     |   | 2022 |
|:----------------------------------------------------|:----|:------------------------|------:|:----|:--|-----:|
| Professional fees (*)                               |     | $                       | 1,013 |     | $ |  346 |
| Rent, office maintenance and communication-overhead |     |                         |    84 |     |   |   84 |
| Others                                              |     |                         |    28 |     |   |    6 |
| Total                                               |     | $                       | 1,125 |     | $ |  436 |

| (*) | Professional fees in 2023                                                                                                                
 include $451 resulted from recognition of prepaid issuance costs associated with its former IPO process, recognized as expense following 
 the entry into the Business Combination Agreement with OceanTech during the second quarter of 2023.                                      |

| c. | Financial expenses, net: |

|                                       |     | Year Ended December 31, |  2023 |   |     |   | 2022 |   |
|:--------------------------------------|:----|:------------------------|------:|:--|:----|:--|-----:|:--|
| Revaluation of convertible notes      |     | $                       | 2,019 |   |     | $ |  397 |   |
| Accretion of short-term loan discount |     |                         |   173 |   |     |   |    - |   |
| Revaluation of warrant liability      |     |                         |   (62 | ) |     |   | (100 | ) |
| Bank fees                             |     |                         |     3 |   |     |   |    2 |   |
| Exchange rate differences             |     |                         |    68 |   |     |   | (257 | ) |
| Total                                 |     | $                       | 2,201 |   |     | $ |   42 |   |

| NOTE 13:- | RELATED PARTY TRANSACTIONS |

The Company rents its office in Herzliya,
Israel that is being provided by E.G Archimedes Ltd, which is under the Company’s executive chairman’s control, for a minimum
monthly rental fee of approximately $2.5. The rent agreement is in place until December 2024 (refer to Note 9(5)).

In 2023, the Company entered into a loan
agreement with