Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 260

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 260
---
 Disaggregation Disclosures. ASU 2024-03 is intended to improve disclosures about a public business entity’s expense
and provide more detailed information to investors about the types of expenses in commonly presented expense captions. The amendments
in this ASU are effective for the Company in fiscal year 2028 on a retrospective basis, with early adoption permitted. The Company is
currently evaluating the potential impact of this guidance on its disclosures.

| NOTE 3:- | OTHER CURRENT ASSETS |

|                                           |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Receivables from governmental authorities |     | $ |           73 |     | $ |            8 |
| Prepaid expenses                          |     |   |          180 |     |   |            7 |
|                                           |     | $ |          253 |     | $ |           15 |

| NOTE 4:- | OTHER ACCOUNTS PAYABLE |

|                               |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Grant liability               |     | $ |            - |     | $ |        2,054 |
| Accrued expenses              |     |   |        1,127 |     |   |          518 |
| Accrued employee compensation |     |   |            4 |     |   |            3 |
| Other payables                |     |   |            - |     |   |            1 |
| Total                         |     | $ |        1,131 |     | $ |        2,576 |

<div align='center'>F-14</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 5:- | SHORT-TERM LOANS |

| a. | On August 15,                                                                               
 2023, the Company obtained a loan at an aggregate amount of $325 from current shareholders  
 and officers of the Company and several new investors. According to the loan agreement, the 
 loan will be repaid within 30 days at