Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 249

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 249
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ed average number of ordinary shares                            
 used in computing basic and diluted net income / (loss) per share (*) |     |      |     |                    | 2,765,850 |   |     |      | 173,508 |   |

<div align='center'>The accompanying notes are an integral part of
the financial statements.

F-4</div>

REGENTIS BIOMATERIALS LTD.

STATEMENTS OF TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT

U.S. dollars in thousands (except share data)

|                                                 |     | Convertible      
 preferred shares 
 (*)              
 Number           |           |     | Amount |        |     | Ordinary shares (*) 
 Number              |         |     | Amount |   |     | Additional paid-in 
 capital            |       |     | Accumulated 
 deficit     |         |   |     | Total shareholders’ 
 deficit             |         |   |
|:------------------------------------------------|:----|:-----------------|----------:|:----|:-------|-------:|:----|:--------------------|--------:|:----|:-------|:--|:----|:-------------------|------:|:----|:------------|--------:|:--|:----|:--------------------|--------:|:--|
| Balance as of January 1, 2023                   |     |                  | 2,515,267 |     | $      | 34,012 |     |                     | 162,198 |     | $      | - |     | $                  |   754 |     | $           | (42,815 | ) |     | $                   | (42,061 | ) |
| 2021 Notes conversion into preferred D-2 shares |     |                  |    88,385 |     |        |  1,086 |     |                     |       — |     |        | — |     |                    |     — |     |             |       — |   |     |                     |       — |   |
| Issuance of warrants (Note 11)                  |     |                  |         — |     |        |      — |     |                     |       — |     |        | — |     |                    |   288 |     |             |       — |   |     |                     |     288 |   |
| Net loss                                        |     |                  |         — |     |        |      — |     |                     |       —