Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 291

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 291
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 share data

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

| e. | Accounting pronouncements not yet adopted: |

In November 2024, the Financial Accounting
Standards Board (“FASB”) issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation
Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which expands disclosures about specific expense categories
presented on the face of the income statement. In January 2025, the FASB issued ASU 2025-01, Income Statement – Reporting
Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40), which clarifies the effective date of ASU 2024-03.
The ASU will be effective for us beginning with our annual reporting for fiscal year 2028 and interim periods thereafter. The Company
is evaluating the impact of the adoption of this update on the Company’s condensed interim financial statements and related disclosures.

In March 2025, the FASB issued ASU
2025-02—Liabilities (405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122. The amendments in this
Update are effective immediately and on a fully retrospective basis to annual periods beginning after December 15, 2024. The Company
adopted the ASU in 2025. The adoption did not have a material impact on the Company’s condensed interim financial statements and
related disclosures.

In May 2025, the FASB issued ASU 2025-04,
Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration
Payable to a Customer, which is intended to reduce diversity in practice and improve the decision usefulness and operability of the guidance
for share-based consideration payable to a customer in conjunction with selling goods or services. The standard is effective for the
Company for fiscal years beginning after December 15, 2026. Early adoption is permitted. The adoption of this standard is not expected
to have a material impact on the Company’s condensed interim financial statements and related disclosures.

| NOTE 3:- | OTHER ACCOUNT PAYABLE |

|                               |     |   | June 30, 
     2025 |     |   | December  31, 
          2024 |
|:------------------------------|:----|:--|