Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 285

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 285
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     |      |   |     |           | (44,332 | ) |     |              | (41,104 | ) |
| Total liabilities, temporary equity and                                                                                             
 shareholders’ deficit                                                                                                               |     |      |   |     | $         |     475 |   |     | $            |     482 |   |

<div align='center'>The accompanying notes
are an integral part of the unaudited condensed financial statements.

F-31</div>

REGENTIS BIOMATERIALS LTD.

INTERIM CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

U.S. dollars in thousands (except share and per share data)

| Operating expenses:                                                 
 Research and development expenses:                                  |     | Note |    |     | Six months ended 
 June 30,         
 2025             
 Unaudited        |           |   |     | 2024 |           |   |
|:--------------------------------------------------------------------|:----|:-----|:---|:----|:-----------------|----------:|:--|:----|:-----|----------:|:--|
| Horizon 2020 grant                                                  |     |      |    |     | $                |         - |   |     | $    |     2,306 |   |
| Other research and development expenses                             |     |      |    |     |                  |      (180 | ) |     |      |      (136 | ) |
| General and administrative expenses                                 |     |      |    |     |                  |      (259 | ) |     |      |      (297 | ) |
| Operating income (loss)                                             |     |      |    |     |                  |      (439 | ) |     |      |     1,873 |   |
| Financial income (expenses), net:                                   |     |      |    |     |                  |           |   |     |      |           |   |
| Change in fair value of convertible notes                           |     |      |    |     |                  |    (2,740 | ) |     |      |     4,867 |   |
| Change in fair value of warrant liability                           |     |      |    |     |                  |       160 |   |     |      |       475 |   |
| Other financing expenses, net                                       |     |      |    |     |                  |      (209 | ) |     |      |        (8