Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 194

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 194
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 regularly provided to the CODM and included within each reported measure of segment profit
or loss, (2) the amount and description of the composition of other segment items which reconcile to segment profit or loss, and (3) the
title and position of the entity’s CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss
in assessing segment performance and allocating resources. The amendments also expand the interim segment disclosure requirements. This
new guidance is effective for annual periods beginning October 1, 2024, and interim periods beginning October 1, 2025. Early adoption
is permitted. The Company has adopted this standard for the fiscal year 2024 annual financial statements and interim financial statements
thereafter and has applied this standard retrospectively for all prior periods presented in the financial statements. See Note 12
– Segment Reporting for further information.

| s. | Recently issued accounting pronouncements not yet adopted |

In December
2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures, which requires disaggregated information
about the effective tax rate reconciliation as well as information on income taxes paid. The guidance will be effective for the Company
for annual periods beginning January 1, 2025, with early adoption permitted. The Company is currently evaluating the impact on its financial
statement disclosures.

In November
2024, the FASB issued ASU 2024-03 “Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures” (“ASU
2024-03”), which requires more detailed information about specified categories of expenses presented on the face of the income statement,
in addition to disclosures about selling expenses. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, with early
adoption permitted. The amendment may be applied either prospectively to financial statements issued for reporting periods after the effective
date or retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating ASU 2024-03 to
determine the impact it may have on its consolidated financial statements and related disclosures.

<div align='center'>F-16</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

Predecessor:

The Financial