Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 282

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 282
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 using net income (loss) to monitor budget versus actual results. Segment assets that are reviewed by the CODM
are reported within the Company’s balance sheet as total assets.

The table below summarizes the significant
expense categories regularly reviewed by the CODM:

|                                                                 |     | Year Ended December 31, 
 2024                    |       |   |     | 2023 |        |   |
|:----------------------------------------------------------------|:----|:------------------------|------:|:--|:----|:-----|:-------|:--|
| Outsourced and contracted services for research and development |     | $                       |  (209 | ) |     | $    | (729   | ) |
| Professional fees                                               |     |                         |  (526 | ) |     |      | (1,013 | ) |
| Other segments items*                                           |     |                         | 5,966 |   |     |      | (1,742 | ) |
| Net income (loss)                                               |     | $                       | 5,231 |   |     | $    | (4,132 | ) |

| (*) | Other segments items including mainly Horizon 2020 grant, finance income from revaluation of convertible 
 notes and warrants and others expense.                                                                   |

| NOTE 14:- | RELATED PARTY TRANSACTIONS |

The Company rents its office in Herzliya,
Israel from E.G Archimedes Ltd, which is under the Company’s executive chairman’s control, for a minimum monthly rental fee
of approximately $2.5. The rent agreement is in place until December 2025 (refer to Note 9(5)).

In 2024, the Company entered into short-term loan agreements with certain
directors and officers of the Company (see Note 5b and Note 5c).

| NOTE 15:- | SUBSEQUENT EVENTS |

In the first quarter of 2025, the
Company received an additional loan in the amount of $100 under a bridge loan agreement (see also Note 5). As of March 31, 2025, the
Company received $350 under bridge loan agreements.

<div align='center'>F-29</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 15:- | SUBSEQUENT EVENTS (Cons.) |

On March 20, 2025, the Company’s shareholders
approved