Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 279

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 279
---
 receive dividends if declared.
However, certain ordinary shareholders, who received those shares upon their exercise of options pursuant to the Company’s share
option plan, have signed an irrevocable proxy appointing the Chairman of the Company’s board of directors to use the voting rights
of their Ordinary Shares.

:

As of December 31, 2024 and 2023, there
79,290 options outstanding to purchase its Ordinary Shares, at an exercise price of $3.97; of which 41,790 options were held by Company’s
service providers and 37,500 options were held by a director of the Company. The outstanding share options were granted in prior years
and are fully vested and exercisable as of January 1, 2023. Such share options will expire in December 2029.

During the years ended December 31, 2024
and 2023, the Company didn’t grant any share options.

| NOTE 12:- | SELECTED STATEMENTS OF COMPREHENSIVE INCOME DATA |

| a. | Research and development expenses: |

|                               |     | Year Ended December 31, |   2024 |   |     |   | 2023 |
|:------------------------------|:----|:------------------------|-------:|:--|:----|:--|-----:|
| Subcontractors                |     | $                       |    639 |   |     | $ |  675 |
| Materials                     |     |                         |      - |   |     |   |   54 |
| Patents                       |     |                         |      - |   |     |   |   39 |
| Salaries and related expenses |     |                         |      3 |   |     |   |   25 |
| Travel                        |     |                         |     18 |   |     |   |   10 |
| Other                         |     |                         |      2 |   |     |   |    3 |
| Horizon 2020 grant            |     |                         | (2,306 | ) |     |   |    - |
| Total                         |     | $                       | (1,644 | ) |     | $ |  806 |

<div align='center'>F-27</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 12:- | SELECT