Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 105

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 105
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801 |   |     |      |  (4,132 | ) |     |                  |    (3,228 | ) |     |      |     7,207 |   |
| Basic and diluted net income (loss) per share                |     |              |      1.72 |   |     |      |  (24.09 | ) |     |                  |     (1.17 | ) |     |      |      2.59 |   |
| Weighted average number of ordinary shares used in computing 
 basic and diluted net income (loss) per share                |     |              | 2,765,850 |   |     |      | 173,508 |   |     |                  | 2,765,850 |   |     |      | 2,765,850 |   |

<div align='center'>65</div>

Six Months Ended June 30, 2025 Compared to Six Months Ended June 30, 2024

Research and development expenses

Research and development
expenses increased by approximately $2,350 thousand or 108.3%, to approximately $180 thousand for the six months ended
June 30, 2025, compared to income of $2,170 thousand for the six months ended June 30, 2024. The increase resulted mainly from a
decrease in Company’s income from an approval received in April 2024 for our Horizon 2020 Program, which resulted in recognition
of an income from the grant liability as a reduction from Company’s research and development expenses.

General and administrative expenses

General and administrative
expenses decreased by approximately $38 thousand, or 12.8 %, to approximately $259 thousand for the six months ended June
30, 2025, compared to $297 thousand for the six months ended June 30, 2024. The decrease resulted mainly from a decrease in professional
fees.

Finance income (expense), net

Finance income decreased by approximately $8,123 thousand, or
152.3%, to approximately finance expenses, net of $2,789 thousand for the six months ended June 30, 2025, compared to finance income,
net of $5,334 thousand for the six months ended June 30, 2024. The decrease resulted mainly from a decrease in a fair value revaluation
income of convertible notes and warrants.

Net loss

Net loss increased by
approximately $10,435 thousand to a net loss of