Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 277

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 277
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) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures. ASU 2024-03 is intended to improve disclosures about a public business entity’s expense
and provide more detailed information to investors about the types of expenses in commonly presented expense captions. The amendments
in this ASU are effective for the Company in fiscal year 2028 on a retrospective basis, with early adoption permitted. The Company is
currently evaluating the potential impact of this guidance on its disclosures.

<div align='center'>F-28</div>

REGENTIS BIOMATERIALS LTD.

NOTES TO FINANCIAL STATEMENTS

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

| NOTE 3:- | OTHER CURRENT ASSETS |

|                                           |     |   | December 31, 2023 |     |   | December 31, 2022 |
|:------------------------------------------|:----|:--|------------------:|:----|:--|------------------:|
| Receivables from governmental authorities |     | $ |                 8 |     | $ |                26 |
| Prepaid expenses                          |     |   |                 7 |     |   |               451 |
|                                           |     | $ |                15 |     | $ |               477 |

| NOTE 4:- | OTHER ACCOUNTS PAYABLE |

|                               |     |   | December 31, 
         2023 |     |   | December 31, 
         2022 |
|:------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Grant liability               |     | $ |        2,054 |     | $ |        1,981 |
| Accrued expenses              |     |   |          518 |     |   |          418 |
| Accrued employee compensation |     |   |            3 |     |   |            2 |
| Other payables                |     |   |            1 |     |   |            2 |
| Total                         |     | $ |        2,576 |     | $ |        2,403 |

| NOTE 5:- | SHORT-TERM LOAN |

On August 15, 2023, the Company obtained
a loan at an aggregate amount of $325 from current shareholders and officers of the Company and several new investors. According to the
loan agreement, the loan