Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 187

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 187
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 OR OF ANY SALE OF OUR COMMON STOCK.

<div align='center'>117

REVIUM RX. (FORMELY REVIUM RECOVERY, INC.)

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF MARCH 31, 2025 (Successor)

(UNAUDITED) CONSOLIDATED FINANCIAL STATEMENTS

AS OF DECEMBER 31, 2024

U.S. DOLLARS IN THOUSANDS

INDEX</div>

|                                                                                  |     | Page       |
| Report of Independent Registered Public Accounting Firm (BDO Ziv Haft; Tel-Aviv, 
 Israel; PCAOB#1185)                                                              |     | F-2        |
| Consolidated Balance Sheets                                                      |     | F-3        |
| Consolidated Statements of Comprehensive Loss                                    |     | F-4        |
| Consolidated Statements of Changes in Equity                                     |     | F-5 – F-6  |
| Consolidated Statements of Cash Flows                                            |     | F-7        |
| Notes to Consolidated Financial Statements                                       |     | F-8 – F-33 |

<div align='center'>- - - - - - - - - - -

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of Revium RX. (FORMELY REVIUM RECOVERY, INC.)

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Revium Rx. (Formerly REVIUM RECOVERY, INC.) (Successor) as of December 31, 2024 and Lipovation Ltd (Predecessor) as
of July 23, 2024 and December 31, 2023 and the related statements of comprehensive loss, changes in shareholders’ deficit and cash
flows for the period ended December 31, 2024, the period ended July 23, 2024 and for the year ended 31 December 2023 and the related
notes (collectively referred to as the “financial statements”).In our opinion, the financial statements present fairly, in
all material respects, the financial position of the Company as of December 31, 2024, July 23, 2024 and December 31, 2023, and the results
of its operations and its cash flows for the periods ended December 31, 2024, July 23, 2024 and for the