Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 110

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 110
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        |   |
| Net cash provided by financing activities                   |     |                          | (175 | ) |     |      | -    |   |     |                     |    325 |   |     |      | -        |   |
| (Decrease) Increase in cash and cash equivalents            |     | $                        | (169 | ) |     |      | (755 | ) |     | $                   |   (895 | ) |     |      | (1,504   | ) |

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Net cash used in operating activities

Net cash provided by (used in) operating activities

Net cash provided by operating
activities for the six months ended June 30, 2024 was $0.006 million, compared to net cash used in operating activities of $0.75 million
for the six months ended June 30, 2023. This increase is mainly due to receipt of approval from EASME in April 2024.

Net cash used in operating
activities decreased by $0.3 million, to approximately $1.2 million for the year ended December 31, 2023 compared to net cash used in
operating activities of approximately $1.5 million for the year ended December 31, 2022. This decrease was mainly due to an increase
in our operating expenses which were offset by a decrease in our current assets.

Net cash used in investing activities

There were no net cash used
in investing activities during the six months period ended June 30, 2024 and 2023.

There were no net cash used
in investing activities during the years ended December 31, 2023 and 2022.

Net cash used in financing activities

Net cash used in financing
activities was and $0.17 million for the six months ended June 30, 2024 compared to none for the six month ended June 30, 2023.
The $0.17 million decrease was due to repayment net of short-term loans.

Net cash provided by financing
activities increased by $0.3 million, to approximately $0.3 million for the year ended December 31, 2023 compared to none for the year
ended December 31, 2022. This increase was due to proceeds from short-term loan and issuance of warrants.

Funding Requirements

We have incurred losses from
operations since the inception, resulting in an accumulated deficit on June 30, 2024 and December