Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 195

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 195
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 results of operations of the business that it
has acquired in its consolidated results prospectively from the date of acquisition. If the business combination is achieved in stages,
the acquisition date carrying value of the acquirer’s previously held equity interest in the acquisition is re-measured to fair
value at the acquisition date; any gains or losses arising from such re-measurement are recognized in profit or loss

<div align='center'>F-10</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

| c. | Segment information |

Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision-maker in making decisions regarding resource allocation and assessing performance.

The Company
operates in one operating segment, and this segment is the only reporting unit.

| d. | Principles of consolidation: |

The consolidated
Financial Statements include the accounts of the Company and its wholly owned subsidiaries. Inter-company balances and transactions have
been eliminated upon consolidation.

| e. | Functional currency: |

The functional
currency of the Company and its subsidiaries and the presentation currency of the financial statements is the U.S. dollar.

Transactions
and balances denominated in U.S. dollars are presented at their original amounts. Monetary accounts denominated in currencies other than
the dollar are re-measured into dollars in accordance with ASC No. 830, “Foreign Currency Matters”. All transaction
gains and losses from the re-measurement of monetary balance sheet items are reflected in the consolidated statement of comprehensive
loss as financial income or expenses, as appropriate.

| f. | Cash and cash equivalents: |

Cash equivalents
are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less at acquisition.

| g. | Property and equipment, net: |

Property and
equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives of the assets at the following rates:

|                                    |     | % |    |
| Computers and electronic equipment |     |   | 33 |

| h. | Impairment of long-lived assets: |

The Company’s
long-lived assets are reviewed for impairment in accordance with Accounting Standards Codification (“ASC”) 360, “Property,
Plant and Equipment”. Whenever events or changes in circumstances indicate that the carrying