Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 188

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 188
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 Upon termination of employment due to death or disability, all the vested options at the
time of termination will be exercisable for 12 months after the date of termination, subject to the terms of the 2024 Plan and the governing
option agreement.

Pursuant to the 2024 Plan,
we may award options pursuant to Section 102 of the Ordinance, and section 3(I) of the Ordinance, based on entitlement and compliance
with the terms for receiving options under these sections of the Ordinance. Section 102 of the Ordinance provides to employees, directors
and officers who are not controlling shareholders (i.e., such persons are not deemed to hold 10% of our share capital, or to be entitled
to 10% of our profits or to appoint a director to our board of directors) and are Israeli residents, favorable tax treatment for compensation
in the form of shares or options issued or granted, as applicable, to a trustee under the “capital gains track” for the benefit
of the applicable employee, director or officer and are (or were) to be held by the trustee for at least two years after the date of
grant or issuance. Options granted under Section 102 of the Ordinance will be deposited with a trustee appointed by us in accordance
with Section 102 of the Ordinance and the relevant income tax regulations and guidelines, and will be granted in the employee income
track or the capital gains track.

Options granted under the
2024 Plan are subject to applicable vesting schedules and generally expire 10 years from the grant date. In the event that options allocated
under the 2024 Plan expire or otherwise terminate in accordance with the provisions of the 2024 Plan, such expired or terminated options
will become available for future grant awards and allocations under the 2024 Plan.

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PRINCIPAL SHAREHOLDERS</div>

The following table sets
forth information with respect to the beneficial ownership of our Ordinary Shares as of July 7, 2025 by:

| ● | each person or entity known                                              
 by us to own beneficially 5% or more of our outstanding Ordinary Shares; |

| ● | each of our directors and            
 executive officers individually; and |

| ● | all of our directors and       
 executive officers as a group. |

The beneficial ownership
of our Ordinary Shares is determined in accordance with the rules of the SEC and generally includes any shares over which a person exercises
sole or shared voting or