Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 94

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 94
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 to evaluate the economic, financial or other information on which we base our decisions on how to use the proceeds
from this offering. For additional information regarding the repayment of the Bridge Loan, see “Certain Relationships and Related
Party Transactions – Other Financings.”

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 June 30, 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 December 31, 2024:

| ● | on an actual basis. |

| ● | on a pro forma basis giving effect to the following events as if each                                                                     
 event had occurred on December 31, 2024: (i) the issuance of 2,603,652 Ordinary Shares upon the automatic conversion of