Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 262

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 262
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 |            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. The fair value of    
 the warrants at the measurement date was $288. The short-term loan is subsequently measured   
 at its amortized cost. The Company recorded amortization of a discount as an interest expense 
 of $115 and $173 for the short-term loan, within financial expense line in the statements     
 of comprehensive loss for the year ended December 31, 2024 and 2023, respectively.            |

| As result of the cancellation of the Merger Agreement with 
 OceanTech those warrants were cancelled.                   |

| In April 2024, the Company received the grant from the                                       
 Horizon 2020 Program in the amount of approximately $350 (approximately 327 Euro) and repaid 
 the outstanding balance of the loan received in August 2023 at the amount of $325.           |

| b. | In January 2024,                                                                              
 the Company received a $150 loan from several lenders, including from two directors of the    
 Company (the “January 2024 Loan”). Pursuant to the agreement reached in October               
 2024 (the “2024 Loan Amendment”) with the January 2024 Loan lenders, the January              
 2024 Loan Agreement have been extended until the earlier of