Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 94

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 94
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not have the opportunity to evaluate the economic, financial or other information on which we base our decisions on how to use the proceeds
from this offering.

Based on our current plans,
we believe that our existing cash, cash equivalents and short-term deposits, will be sufficient to enable us to fund our operating expenses
and capital expenditure requirements through March 31, 2025. We anticipate that these funds, together with the net proceeds of this offering,
will be sufficient to fund our operating expenses and capital expenditure requirements through March 31, 2027, including the completion
of our pivotal trial for GelrinC with the two-year follow-up required by the FDA. We have based this estimate on assumptions that may
prove to be incorrect, and we could use our available capital resources sooner than we currently expect.

Pending our application of the net proceeds from
this offering, we plan to invest such proceeds in short-term, investment-grade, interest-bearing securities and depositary institutions.

<div align='center'>DIVIDEND POLICY</div>

We have never declared
or paid any cash dividends to our shareholders of our Ordinary Shares, and we do not anticipate or intend to pay cash dividends in
the foreseeable future. Payment of cash dividends, if any, in the future will be at the discretion of our board of directors in
compliance with applicable legal requirements and will depend on a number of factors, including future earnings, our financial
condition, operating results, contractual restrictions, capital requirements, business prospects, our strategic goals and plans to
expand our business, applicable law and other factors that our board of directors may deem relevant.

The Companies Law imposes
further restrictions on our ability to declare and pay dividends. See “Description of Share Capital—Dividend and Liquidation
Rights” for additional information.

Payment of dividends may be
subject to Israeli withholding taxes. See “Taxation—Material Israeli Tax Considerations” for additional information.

<div align='center'>58

CAPITALIZATION</div>

The following table sets forth
our cash and cash equivalents and our capitalization as of June 30, 2024:

| ● | on an actual basis. |

| ● | on a pro                                                                                                                                       
 forma basis giving effect to the following events as if each event had occurred on June 30, 2024: (i) the issuance of 1,006,106 Ordinary       
 Shares upon the automatic conversion of the 1,006,106 Preferred Shares issued and outstanding as of the date hereof, which will