Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 107

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 107
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 fair value as the Ordinary Shares underlying
the warrants contain liquidation preferences upon certain “deemed liquidation events” that are not solely within the Company’s
control, and which are considered in-substance contingent redemption features. As part of the warrants fair value measurement, we use
significant estimates which include discount rate, probabilities for the occurrence of an IPO, exit event and failure and expected warrants
terms.

Recently-Issued Accounting Pronouncements

Certain recently-issued accounting
pronouncements are discussed in Note 2, Significant Accounting Policies, to the financial statements included in elsewhere in this
registration statement, regarding the impact of the U.S. GAAP standards as issued by the Financial Accounting Standards Board that we
will adopt in future periods in our financial statements.

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Emerging Growth Company Status

We qualify as an “emerging
growth company” as defined in the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other
burdens that are otherwise applicable generally to public companies. These provisions include:

| ● | a requirement to present                                                                                                            
 only two years of audited financial statements in addition to any required interim financial statements and correspondingly reduced 
 Management’s Discussion and Analysis of Financial Condition and Results of Operations disclosure;                                   |

| ● | to the extent that we no                                                                                                             
 longer qualify as a foreign private issuer, (i) reduced disclosure obligations regarding executive compensation in our periodic      
 reports and proxy statements and (ii) exemptions from the requirement to hold a non-binding advisory vote on executive compensation, 
 including golden parachute compensation;                                                                                             |

| ● | an exemption from the auditor                                                                                                    
 attestation requirement in the assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 
 2002; and                                                                                                                        |

| ● | an exemption from compliance                                                                                                
 with the requirement that the Public Company Accounting Oversight Board has adopted regarding a supplement to the auditor’s 
 report providing additional information about the audit and the financial statements.                                       |

We may take advantage of
these exemptions for up to five years or until such earlier time that we are no longer an emerging growth company. We would cease to
be an emerging growth company upon the earliest to occur of: (i) the last day of the fiscal year in which we have total annual gross
revenues of $1.235 billion or more; (ii) the date on which we have issued more than $1.0 billion in nonconvertible debt
during