Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 289

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 289
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believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made.
Actual results could differ from those estimates.

| c. | Significant Accounting Policies: |

The significant accounting policies
followed in the preparation of these unaudited interim condensed financial statements are applied consistently with the significant accounting
policies applied in the Company’s latest annual financial statements as of and for the period ended December 31, 2024.

| d. | Basic and diluted loss per share: |

The Company’s convertible preferred
shares are participating securities. As the Company has participating securities, the Company compute earnings per share using the two-class method.
Under the two-class method, net income (loss) is allocated between ordinary shares and other participating securities based
on their participating rights. The Company’s participating securities do not contractually require the holders of such shares to
participate in the Company’s losses. As such, net loss for the period presented were not allocated to the Company’s participating
securities. The income (loss) and the weighted average number of shares used in computing basic and diluted net income (loss) per share
is as follows:

<div align='center'>F-37</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS

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

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

| Numerator:                                                        |     | Six months ended 
 June 30,         
 2025             |           |   |     | 2024 |           |   |
|:------------------------------------------------------------------|:----|:-----------------|----------:|:--|:----|:-----|----------:|:--|
| Net income (loss)                                                 |     | $                |    (3,228 | ) |     | $    |     7,207 |   |
| Interest accrued on convertible preferred shares                  |     |                  |       (23 | ) |     |      |       (23 | ) |
| Net income (loss) available for allocation                        |     |                  |    (3,251 | ) |     |      |     7,184 |   |
| Net income (loss) attributed to Ordinary Shares                   |     |                  |      (191 | ) |     |      |       421 |   |
| Net income (loss