Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 269

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 269
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’s ability to continue as a going concern. Management’s plans include, but are not limited to initial
public offering (the “IPO”) in the US.

In addition, in the event the Company
is unable to have its convertible notes converted as planned or their repayment date deferred, the Company will not have sufficient cash
flows and liquidity to finance its business operations as currently contemplated. If such sufficient financing or payment deferral is
not received timely, the Company would then need to pursue a plan to license or sell its assets, seek to be acquired by another entity,
cease operations and/or seek bankruptcy protection. The Company’s financial statements do not reflect any adjustments that might
result from the outcome of this uncertainty.

| d. | Impact of the “Iron Swords” War on Israel |

In October 2023, Hamas terrorists
infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Following
the attack, Israel’s security cabinet declared war against Hamas and commenced a military campaign against Hamas and other terrorist
organizations in parallel to their continued rocket and terror attacks. In addition, Hezbollah have attacked military and civilian targets
in Northern Israel, to which Israel has responded, including through increased air and ground operations in Lebanon. Since the war broke
out, our operations have not been adversely affected by this situation, and we have not experienced disruptions to our development. However,
the intensity and duration of Israel’s current war against Hamas and Hezbollah is difficult to predict at this stage, as are such
war’s economic implications on the Company’s business and operations and on Israel’s economy in general. The Company
continues to monitor its ongoing activities and will make adjustments in its business if needed, including updating any estimates or
judgments impacting its financial statements as appropriate.

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES |

| a. | Basis of presentation: |

The financial statements have been prepared
in accordance with accounting principles generally accepted in the United States (the “U.S. GAAP”).

<div align='center'>F-23</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 2:- | SIGNIFICANT ACCOUNTING POLICIES (Cont.) |

| b. | Use of estimate in preparation 
 of financial statements:       |

The preparation of financial statements
in conformity with U.S. GAAP requires