Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 222

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 222
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 |     |              | (1,252 | ) |     |             |  (413 | ) |     |              |  (244 | ) |
| Net deferred tax asset                         |     |              |      - |   |     |             |     - |   |     |              |     - |   |

| e. | Reconciliation of the theoretical tax expense to the actual tax expense: |

The main
reconciling item between the statutory tax rate of the Company and the effective tax rate is the recognition of valuation allowance
in respect of deferred taxes relating to accumulated net operating losses carried forward due to the uncertainty of the realization
of such deferred taxes.

<div align='center'>F-30</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 9 – TAXES ON INCOME (Cont.)

|                                                                            |     |   Successor |       |   |     | Predecessor |       |   |     |              |      |   |
|                                                                            |     | December 31 |       |   |     |    23 July, |       |   |     | December 31, |      |   |
|                                                                            |     |        2024 |       |   |     |        2024 |       |   |     |         2023 |      |   |
| Net loss, as reported in the consolidated statements of comprehensive loss |     |             | 2,084 |   |     |             | 1,421 |   |     |              |  987 |   |
| Statutory tax rate                                                         |     |             |    21 | % |     |             |    23 | % |     |              |   23 | % |
| Computed “expected” tax income                                             |     |             |   437 |   |     |             |   326 |   |     |              |  227 |   |
| Valuation allowance                                                        |     |             |  (437 | ) |     |             |  (326 | ) |     |              | (227 | ) |
| Taxes on income                                                            |     |             |     - |   |     |             |     - |   |     |              |    - |   |

NOTE 10 – COMMITMENTS AND CONTINGENCIES

Predecessor:

The Predecessor’s
research is conducted at the Hebrew