Company: RVRC
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-013823
Chunk: 148

Company: Revium Rx.
Filing Date: 2025-02-14
Form: S-1
Chunk 148
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     |              |  11 |     |      | 11 |
| Prepaid expenses                                   |     |              |  37 |     |      | 20 |
|                                                    |     |              | 148 |     |      | 31 |

NOTE 4 – TAXES ON INCOME

| a. | Tax rates applicable to the Company: |

At December
31, 2023, the Company had U.S. federal net operating loss carryforwards of approximately $3,108 available to reduce future taxable income.

| b. | Tax rates applicable to the Subsidiary: |

Taxable income
of the Subsidiary is subject to the Israeli Corporate tax rate, which was 23% in 2023 and 2022.

The Company’s
Israeli subsidiaries have estimated total available carryforward operating tax losses for Israeli income tax purposes of approximately
$1,502 as of December 31, 2023.

| c. | The Subsidiary has not received final tax assessment since its inception. |

| d. | Deferred income taxes: |

Deferred income
taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes. As of December 31, 2023, and 2022, the Company’s deferred taxes were
in respect of the following:

|                                                |     | December 31, |      |   |     |      |      |   |
|                                                |     |         2023 |      |   |     | 2022 |      |   |
| Deferred tax assets:                           |     |              |      |   |     |      |      |   |
| Operating loss carry forward                   |     |              |  998 |   |     |      |  837 |   |
| Deferred tax assets before valuation allowance |     |              |  998 |   |     |      |  837 |   |
| Valuation allowance                            |     |              | (998 | ) |     |      | (837 | ) |
| Net deferred tax asset                         |     |              |    - |   |     |      |    - |   |

<div align='center'>F-42</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 4 – TAXES ON INCOME