Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 14

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 14
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ment option;               |

| ● | no exercise of Representative’s 
 Warrants;                       |

| ● | the automatic conversion                                                                                                          
 of all outstanding preferred shares, no par value, of the Company, or the Preferred Shares, into 2,603,652 Ordinary Shares, which 
 will occur upon the completion of this offering;                                                                                  |

| ● | the issuance of 609,888                                                                                                                    
 Ordinary Shares issuable upon the automatic conversion of the $900,000 outstanding principal amount of several convertible loan agreements 
 entered into between August 2020 and February 2021, or the 2020 CLAs, which will occur upon the completion of this offering; and           |

| ● | the issuance of 553,640                                                                                                                    
 Ordinary Shares issuable upon the automatic conversion of the $450,000 outstanding principal amount of several convertible loan agreements 
 entered into in October 2024, or the 2024 CLAs, including related risk premium, which will occur upon the completion of this offering.     |

See “Description of Share Capital” for additional information.

<div align='center'>12</div>

SUMMARY FINANCIAL DATA The following table summarizes our financial data. We have derived the following statements of comprehensive loss for the years ended December 31, 2024 and 2023 and for the six months ended June 30, 2025 and 2024 and the balance sheet data as of June 30, 2025 from our audited financial statements as of and for the year ended December 31, 2024 and from our interim unaudited condensed financial statements as of and for the six months ended June 30, 2025 which are included elsewhere in this prospectus. Such financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles, or U.S GAAP. Our historical results are not necessarily indicative of the results that may be expected in the future. The following summary financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our audited consolidated financial statements and related notes included elsewhere in this prospectus.

| (in thousands of USD, except share and per share data)       |     | Year Ended   
 December 31, 
 2024         |           |   |     | 2023 |         |   |     | Six Months Ended 
 June 30,         
 2025             |           |   |     | 2024 |           |   |
|: