Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 110

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 110
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 used in operating activities

Net cash provided by (used in) operating activities

Net cash used in operating
activities for the six months ended June 30, 2025 was $0.34 million, compared to net cash provided by operating activities of $0.006
million for the six months ended June 30, 2024. This decrease is mainly due to receipt of approval from EASME in April 2024.

Net cash used in operating activities for the year ended December 31, 2024 was $0.6 million, compared to $1.2 million in 2023. This decrease is mainly due to receipt of approval from EASME in April 2024.

Net cash used in investing activities

There was no net cash
used in investing activities during the six months ended June 30, 2025 and 2024.

There was no net cash used
in investing activities during the years ended December 31, 2024 and 2023.

Net cash provided by (used in) financing activities

Net cash provided by financing
activities increased by $0.5 million, to approximately $0.3 million for the six months ended June 30, 2025 compared to net cash used
in finance activities of approximately $0.2 million for the six months ended June 30, 2024. This increase was due to proceeds from short-term
loan in 2025 compared to a repayment net of short-term loans in 2024.

Net cash provided by financing
activities increased by approximately $0.2 million, to approximately $0.5 million for the year ended December 31, 2024 compared to $0.3
million for the year ended December 31, 2023. This increase was due to higher proceeds from short-term loan in 2024.

Funding Requirements

We have incurred losses
from operations since the inception, resulting in an accumulated deficit on June 30, 2025 and December 31, 2024 of approximately $45.3 million
and $42.1 million, respectively. We anticipate that we will continue to incur net losses for the foreseeable future. We believe that
our existing cash and cash equivalents, without giving effect to the proceeds from this offering, will be sufficient to fund our projected
cash needs until October 2025. To meet future capital needs, we would need to raise additional capital through equity or debt financing
or other strategic transactions. However, any such financing may