Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 262

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 262
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 loan agreement with 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 shall bear an 8% annual interest rate, which will be payable upon the earlier of 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 $35,000). If an IPO registration statement is made effective no later than March 31, 2025, then the maturity date will
be extended to June 30, 2025.

<div align='center'>F-15

REGENTIS BIOMATERIALS LTD.

FINANCIAL STATEMENTS

AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2023

U.S. DOLLARS IN THOUSANDS

INDEX</div>

| Report of Independent                                                           
 Registered Public Accounting Firm (PCAOB ID 1197)                               
 Balance Sheets As                                                               
 of and For The Year Ended December 31, 2023                                     
 Statements of Comprehensive                                                     
 Loss As of and For The Year Ended December 31, 2023                             | Page        
 F-17        
 F-18        
 F-19        |
|:--------------------------------------------------------------------------------|:------------|
| Statements of Temporary                                                         
 Equity and Shareholders’ Deficit As of and For The Year Ended December 31, 2023 | F-20        |
| Statements of Cash                                                              
 Flows As of and For The Year Ended December 31, 2023                            | F-21        |
| Notes to Financial                                                              
 Statements                                                                      | F-22 - F-45 |

<div align='center'>- - - - - - - - - - - - - - -

F-16</div>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Regentis Biomaterials Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Regentis Biomaterials Ltd. (the “Company”) as of December 31, 2023 and 2022 and the related statements of comprehensive
loss, changes in temporary equity and shareholders’ deficit and cash flows for the each of the two years in the period ended December
31, 2023 and the related notes (collectively referred to as