Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 247

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 247
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 private issuer, we will be exempt from the rules under the Exchange Act related to the furnishing
and content of proxy statements, and our officers, directors and principal shareholders will be exempt from the reporting and short-swing
profit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act
to file reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under
the Exchange Act.

We maintain a corporate website
at http://www.regentis.co.il/. Information contained on, or that can be accessed through, our website does not constitute a part
of this prospectus.

<div align='center'>144

REGENTIS BIOMATERIALS LTD.

FINANCIAL STATEMENTS

AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023

U.S. DOLLARS IN THOUSANDS

INDEX</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID 1197)                 
 Balance Sheets As of December 31, 2024 and 2023                                         
 Statements of Comprehensive Income (Loss) For The Year Ended December 31, 2024 and 2023 | Page       
 F-2        
 F-3        
 F-4        |
|:----------------------------------------------------------------------------------------|:-----------|
| Statements of Temporary Equity and Shareholders’ Deficit For The Years                  
 Ended December 31, 2024 and 2023                                                        | F-5        |
| Statements of Cash Flows For The Years Ended December 31, 2024 and                      
 2023                                                                                    | F-6        |
| Notes to Financial Statements                                                           | F-7 - F-30 |

<div align='center'>- - - - - - - - - - - - - - -

F-1</div>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Regentis Biomaterials Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Regentis Biomaterials
Ltd. (the “Company”) as of December 31, 2024 and 2023 and the related statements of comprehensive income (loss), changes in
temporary equity and shareholders’ deficit and cash flows for the each of the two years in the period ended December 31, 2024 and
the related notes (collectively referred to as the “financial