Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 294

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 294
---
 INCOME DATA |

| a. | Research and development expenses: |

|                               |     | Year Ended December 31, | 2023 |     |   | 2022 |
|:------------------------------|:----|:------------------------|-----:|:----|:--|-----:|
| Subcontractors                |     | $                       |  675 |     | $ |  794 |
| Materials                     |     |                         |   54 |     |   |  109 |
| Patents                       |     |                         |   39 |     |   |   39 |
| Salaries and related expenses |     |                         |   25 |     |   |   21 |
| Travel                        |     |                         |   10 |     |   |    8 |
| Other                         |     |                         |    3 |     |   |    - |
| Total                         |     | $                       |  806 |     | $ |  971 |

<div align='center'>F-43</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 12:- | SELECTED STATEMENTS OF COMPREHENSIVE INCOME DATA (Cont.) |

| b. | General and administrative expenses: |

|                                                     |     | Year Ended December 31, |  2023 |     |   | 2022 |
|:----------------------------------------------------|:----|:------------------------|------:|:----|:--|-----:|
| Professional fees (*)                               |     | $                       | 1,013 |     | $ |  346 |
| Rent, office maintenance and communication-overhead |     |                         |    84 |     |   |   84 |
| Others                                              |     |                         |    28 |     |   |    6 |
| Total                                               |     | $                       | 1,125 |     | $ |  436 |

| (*) | Professional fees in 2023 include $451 resulted from recognition of prepaid issuance costs associated with its former IPO process, recognized as expense following the entry into the Business Combination Agreement with OceanTech during the second quarter of 2023. |

| c. | Financial expenses, net: |

|                                       |     | Year Ended December 31, |  2023 |   |     |   | 2022 |