Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 245

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 245
---
 private issuers, and under those requirements will
file reports with the SEC. As a foreign 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'>146

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'>AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2025

(UNAUDITED)

INTERIM CONDENSED FINANCIAL STATEMENTS

U.S. DOLLARS IN THOUSANDS</div>

| Interim                                                                                                
 Condensed Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024 (Audited)               
 Interim                                                                                                
 Condensed Statements of Comprehensive Loss for the Six Months Ended June 30, 2025 and 2024 (Unaudited) | Page   
 F-31   
 F-32   |