Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 293

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 293
---
4:- | SHORT-TERM    
 LOANS (Cont.) |

| c. | In December                                                                                   
 2024, the Company entered into a loan agreement with the Company’s Chief Executive            
 Officer, or the December 2024 Loan Agreement, according to which accrued payroll salary at    
 the amount of $117 plus VAT was converted into a loan. The loan amount bears an 8% annual     
 interest rate, which will be payable upon the earlier of the consummation of an IPO or March  
 31, 2025. In addition, upon maturity, the Company will pay an aggregate risk premium equal    
 to 30% of the loan amount (or approximately $35 plus VAT). If an IPO registration statement   
 is declared effective no later than March 31, 2025, then the maturity date will be extended   
 to June 30, 2025. On March 31, 2025, the Company and Company’s Chief Executive Officer        
 entered into an amendment to the December 2024 Loan Agreement to extend the maturity date     
 until the earlier of August 31, 2025 or the consummation of an IPO. As of June 30, 2025,      
 the loan balance, accrued interest and accrued risk premium was approximately $147. Regarding 
 extension of Maturity Date, see also Note 9.                                                  |

| The                                                                                                                              
 risk premium was accounted as additional interest to be paid upon maturity date, and the Company amortized such interest expense 
 during the term of the loan using the effective interest method.                                                                 |

| d. | In April 2025,                                                                             
 the Company entered into bridge loan agreements (the “April 2025 Loans” or “April          
 2025 Loan Agreements”), pursuant to which the Company obtained bridge loans at the         
 amount of $200 from the lenders thereto including certain related parties, including the   
 Company’s chairman of the board of directors and a director nominee. The April 2025        
 Loans shall bear interest at 8% per annum until maturity and the Company agreed to pay the 
 lenders an additional risk premium equal to 50% of their respective loan amount. Regarding 
 extension of Maturity Date, see also Note 9.                                               |

The April 2025 Loan’s maturity date
is the earlier of August 31, 2025, or the date of consummation of a Qualified IPO (consummation of an IPO on NYSE or the NASDAQ for a
total offering of no less than