Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 38

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 38
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 not be able to hedge our currency exchange risks successfully.

The U.S. dollar is our functional
and reporting currency. However, a portion of our operating expenses, including personnel and facilities related expenses, are incurred
in NIS. As a result, we are exposed to the risks that the NIS may appreciate relative to the U.S. dollar, or, if the NIS instead devalues
relative to the U.S. dollar, that the inflation rate in Israel may exceed such rate of devaluation of the NIS, or that the timing of such
devaluation may lag behind inflation in Israel. In any such event, the dollar cost of our operations in Israel would increase and our
dollar-denominated results of operations would be adversely affected. Given our general lack of currency hedging arrangements to protect
us from fluctuations in the exchange rates of the NIS and other foreign currencies in relation to the U.S. dollar (and/or from inflation
of such foreign currencies), we may be exposed to material adverse effects from such movements. Our exchange rate exposure may change
over time as our business evolves and could result in increased costs or reduced revenue and could affect our actual cash flow. Changes
in the relative values of currencies occur regularly and, in some instances, may have a significant impact on our operating results. The
rate of inflation in Israel or in currency exchange rates may materially change and we might not be able to effectively mitigate these
risks.

The outcome of any future claims and litigation could have a material adverse impact on our business, financial condition and results of operations.

We may, from time to time,
be party to litigation in the normal course of business, including class action lawsuits. Due to the inherent uncertainties of litigation,
the final outcome of these lawsuits may differ substantially from our expectations and we may not be able to determine the amount of any
potential losses we may incur. In the event we are required or determine to pay amounts in connection with any such lawsuits, such amounts
could be significant and could have a material adverse impact on our liquidity, business, financial condition and results of operations.

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Certain of our directors, director nominees and/or officers may have interests that compete with ours and our shareholders.

Certain of our directors currently
own, operate and manage other entities, which may have similar or different objectives than ours. Such activities could detract from the
time these people have to allocate to our affairs. The terms of such agreements may not be as favorable to us