Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 263

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 263
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 amortized such interest expense during the term of the loan using the effective interest method.     |

<div align='center'>F-15</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 5:- | SHORT-TERM LOANS (Cont.) |

| d. | In December                                                                                  
 2024, the Company entered into a loan agreement with the Company’s Chief Executive           
 Officer, or the December 2024 Loan Agreement, according to which accrued payroll salary at   
 the amount of $117 plus VAT was converted into a loan. The loan amount bears an 8% annual    
 interest rate, which will be payable upon the earlier of the consummation of an IPO or March 
 31, 2025. In addition, upon maturity, the Company will pay an aggregate risk premium equal   
 to 30% of the loan amount (or approximately $35 plus VAT). If an IPO registration statement  
 is declared effective no later than March 31, 2025, then the maturity date will be extended  
 to June 30, 2025. As of December 31, 2024, the loan balance, accrued interest and accrued    
 risk premium was $123. On March 31, 2025, the Company and Company’s Chief Executive          
 Officer entered into an amendment to the December 2024 Loan Agreement to extend the maturity 
 date until the earlier of August 31, 2025 or the consummation of an IPO.                     |

| The risk premium was accounted as additional                                                   
 interest to be paid upon maturity date, and the Company amortized such interest expense during 
 the term of the loan using the effective interest method.                                      |

The following table presents the movement
in short-term loans:

| Balance as of December 31, 2023                           |     | $ |  210 |   |
| Amortization of short-term loans discount                 |     |   |  161 |   |
| Loan repayment                                            |     |   | (325 | ) |
| Receipt of a short-term loans                             |     |   |  400 |   |
| Conversion of accrued payroll salary into short-term loan |     |   |  117 |   |
| Accrued interest                                          |     |   |   10 |   |
| Balance as of December 31, 2024                           |     | $ |