Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 294

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 294
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 $6,000). Furthermore, upon the occurrence of a Qualified IPO, the April 2025 Loan lenders, shall be granted
warrants to purchase such number of Ordinary Shares equal to two times their respective loan amount in addition to the risk premium based
on a price per share equal to 75% of the lowest price per share of the Ordinary Shares during the first five trading days following the
consummation of such IPO. As of June 30, 2025, the loan balance, accrued interest and accrued risk premium was approximately $253. The
risk premium was accounted as additional interest to be paid upon maturity date, and the Company amortized such interest expense during
the term of the loan using the effective interest method.

The following table presents the
movement in short-term loans:

| Balance as of December 31, 2024   |     | $ |   573 |
| Receipt of a short-term loans     |     |   |   300 |
| Accrued interest and amortization 
 of short-term loans’ premium risk |     |   |   179 |
| Balance as of June 30, 2025       |     | $ | 1,052 |

| Balance as of December 31, 2023                        |     | $ |  210 |   |
| Accrued interest and amortization of short-term loans’ 
 premium risk                                           |     |   |  115 |   |
| Loan repayment                                         |     |   | (325 | ) |
| Receipt of a short-term loans                          |     |   |  150 |   |
| Balance as of June 30, 2024                            |     | $ |  150 |   |

<div align='center'>F-41</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

| NOTE 5:- | CONVERTIBLE NOTES |

| a. | During 2020, the Company                                                                                                 
 entered into various Convertible Loan Agreements (the “2020 CLAs”). As of June 30, 2025, the Company received $900 from  
 the issuance of convertible notes (the “2020 Notes”) under the 2020 CLAs. In addition, during 2024, the Company received 
 an additional $450 as part of the October 2024 CLA Addendum