Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 260

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 260
---
SETS |

|                                           |     |   | 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 the earlier of:                                       |

| 1. | Receipt of a grant                            
 of 327 Euro from the Horizon 2020 Program, or |

| 2. | Consummation of                               
 the merger with OceanTech (refer to Note 1b). |

| The proceeds from the loan agreements were allocated at                                       
 the issuance date to the warrants and to the short-term loan. The warrants were measured      
 at fair value and the remaining amount allocated to the short-term loan