Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 202

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 202
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 accordingly, minimal credit
risk exists with respect to these investments.

| m. | Fair value of financial instruments: |

ASC 820, “Fair
Value Measurements and Disclosures” (“ASC 820”), defines fair value as the price that would be received to sell an asset
or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement
date.

In determining
fair value, the Company uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that
maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used
when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market
data obtained from sources independent of the Company.

Unobservable
inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset
or liability developed based on the best information available in the circumstances.

The hierarchy
is broken down into three levels based on the inputs as follows:

| Level 1 | - | Valuations based on quoted prices in active markets for identical assets that the Company has the ability 
 to access.                                                                                                |

| Level 2 | - | Valuations based on one or more quoted prices in markets that are not active or for which all significant 
 inputs are observable, either directly or indirectly.                                                     |

| Level 3 | - | Valuations based on inputs that are unobservable and significant to the overall fair value measurement. |

The availability
of observable inputs can vary from investment to investment and is affected by a wide variety of factors, including, for example, the
type of investment, the liquidity of markets and other characteristics particular to the transaction. To the extent that valuation is
based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment
and the investments are categorized as Level 3.

The carrying
amounts of cash and cash equivalents, other current assets, accounts payables, other account payables and approximate their fair value
due to the short-term maturities of such instruments.

<div align='center'>F-13</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

| n. | Legal and other contingencies: |

The Company