Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 99

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 99
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 will occur upon the completion of this offering; and (iii) the issuance of
553,640 Ordinary Shares upon the automatic conversion of the $450,000 outstanding principal of 2024 CLAs, which will occur upon the completion
of this offering.

After giving effect to the
additional issuance of the sale of 909,090 Ordinary Shares in this offering at an assumed initial public offering price of $11.00 per
Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, after deducting the estimated
underwriting discounts and commissions and estimated offering expenses, but assuming no exercise of the Representative’s Warrant,
and giving effect to the repayment of the outstanding loans in the total amount of $800,000 (including aggregate risk premium), our pro
forma as adjusted net tangible book value at June 30, 2024 would have been $1.52 per Ordinary Share. This represents an immediate
increase in pro forma as adjusted net tangible book value of $1.64 per share to existing shareholders and immediate dilution of $9.48 per
Ordinary Share to new investors. The following table illustrates this dilution per Ordinary Share:

| Assumed public offering price per Ordinary Share                                                        |     | $ |       |   |
| Historical net tangible book value per share as of ‌ June ‌30, 2024                                     |     |   | (5.63 | ) |
| Increase in net tangible book value per share attributable to the pro forma adjustments described above |     |   |  5.51 |   |
| Pro forma net tangible book value per share as of ‌ June ‌30, 2024                                      |     |   | (0.12 | ) |
| Increase in net tangible book value per share attributable to new investors                             |     |   |  1.64 |   |
| Pro forma as adjusted net tangible book value per share after this offering                             |     |   |  1.52 |   |
| Dilution per share to new investors                                                                     |     |   |  9.48 |   |
| Percentage of dilution in net tangible book value per share for new investors                           |     |   |    86 | % |

The pro forma and pro forma
as adjusted information is illustrative only, and we will adjust this information based on the actual initial public offering price and
other terms of this offering determined at pricing. A $0.25 increase (