Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 276

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 276
---
 has initiated a proceeding in Germany to annul said German court’s            
 purported ruling. A hearing to annul the judgement in Germany is scheduled for April 2025 and a hearing to discuss the enforcement        
 in Israel is scheduled for June 2025. With respect to the hearing to annul the judgment, the judge requested that the parties submit      
 their arguments in writing. The Company submitted its arguments to the German court by way of a brief on April 11, 2025. In May 2025,     
 the German court issued a judgment dismissing the Company’s annulment claim. On July 4, 2025, the Company entered into an agreement       
 with CSL pursuant to which the Company is required to make an immediate payment of $30 and an additional payment of $300, by the          
 Company to CSL subsequent to the closing of Company’s initial public offering, as well as reimburse certain of CSL’s legal                
 expenses and two future payments of $300 and $200 by the Company to CSL upon the achievement of certain global sales milestones.          
 As a result the Company recorded a provision of $430.                                                                                     |

<div align='center'>F-23</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 9:- | COMMITMENTS AND CONTINGENCIES (Cont.) |

The Company’s product has yet to
be approved by FDA and is still in clinical trials and in any event, is not using CSL’s fibrinogen.

From time to time, the Company has been
and may be in the future subject to other legal proceedings, claims, investigations, and government inquiries (collectively, “Legal
Proceedings”) in the ordinary course of business. There are no currently pending legal proceedings that the Company believes will
have a material adverse impact on the business or financial statements.

| NOTE 10:- | TEMPORARY EQUITY |

The preferred shares confer upon their
holders all rights accruing to holders of Ordinary Shares (as detailed below in this Note 10), and, in addition, the rights, preferences
and privileges granted to the preferred shares as follows:

| a. | Dividends and Other Distributions |

The holders of all preferred shares is
entitled to receive, when and if declared by the board of directors, a noncumulative dividend. Such dividends will be distributed to
the holders of the Ordinary Shares and the preferred shares on a pro