Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 260

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 260
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es (Topic 326): Measurement of Credit Losses on Financial
Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset
measured at amortized cost to be presented at the net amount expected to be collected. There was no impact on the Company’s financial
statements as a result of adopting ASU 2016-13.

In August 2020, the FASB issued ASU No.
2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies
the accounting for certain convertible instruments, amends the guidance on derivative scope exceptions for contracts in an
entity’s own equity, and modifies the guidance on diluted earnings per share calculations as a result of these changes. The guidance
is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. There was no impact
on the Company’s financial statements as a result of adopting ASU 2020-06.

In November 2023, the FASB issued ASU
2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to improve reportable segment disclosure requirements
through enhanced disclosures about significant segment expenses on an interim and annual basis. All disclosure requirements of ASU 2023-07
are required for entities with a single reportable segment. ASU 2023-07 is effective starting January 1, 2024 and should be applied on
a retrospective basis to all periods presented. The Company has adopted this standard for the 2024 fiscal year financial statements and
interim financial statements thereafter and has applied this standard retrospectively for all prior periods presented in the financial
statements (see Note 13 – Segment Reporting for further information).

| o. | Accounting pronouncement not yet adopted |

As an “emerging growth company”,
the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements
applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this
extended transition period under the JOBS Act. The adoption dates discussed below reflect this election.

<div align='center'>F-13</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNT