Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 102

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 102
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 consummation of this offering; and                                    |

| ● | Ordinary Shares underlying                                                                                                    
 warrants issuable to the Company’s chief executive officer to purchase such number of Ordinary Shares equal to two times the  
 respective loan amount, based on a price per share equal to 75% of the lowest price per share of the Company’ Ordinary Shares 
 during the first five trading days following the consummation of this offering; and                                           |

| ● | Ordinary Shares underlying                                                                                                             
 warrants issuable to the lenders under the 2025 Loan Agreements to purchase such number of Ordinary Shares having a value equal to two 
 times the respective loan amount of each 2025 Loan Agreements lender, based on a price per share equal to 75% of the lowest price per  
 share of the Company’ Ordinary Shares during the first five trading days following the consummation of this offering.                  |

<div align='center'>60

DILUTION</div>

If you invest in our Ordinary
Shares in this offering, your interest will be immediately diluted to the extent of the difference between the initial public offering
price per Ordinary Share sold in this offering and the pro forma as adjusted net tangible book value per Ordinary Share after this offering.
Dilution results from the fact that the initial public offering price per Ordinary Share is substantially in excess of the net tangible
book value per Ordinary Share. As of December 31, 2024, we had a historical net tangible book value of $ (5,576) thousands,
or $(34.38) per Ordinary Share. Our net tangible book value per share represents total tangible assets less total liabilities, divided
by 162,198 which was the number of Ordinary Shares outstanding on December 31, 2024.

Our pro forma net tangible
book value as of December 31, 2024 was $(1,044) thousands, or $(0.27) per Ordinary Share. Pro forma net tangible book value
per share represents total tangible assets less total liabilities, divided by which is the number of Ordinary Shares outstanding as of
December 31, 2024, after giving effect to the following events as if each event had occurred on December 31, 2024: (i) the issuance of
2,603,652 Ordinary Shares upon the automatic conversion of the 2,603,652 Preferred Shares issued and outstanding as of the date hereof,
which will automatically convert upon the completion of this offering at a 1:1 ratio; (ii) the issuance of