Company: RVRC
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-013823
Chunk: 135

Company: Revium Rx.
Filing Date: 2025-02-14
Form: S-1
Chunk 135
---
 internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

<div align='center'>F-29</div>

REVIUM RX.

CONSOLIDATED BALANCE SHEETS

U.S. dollars in thousands (except share data)

|                                                                                                                                                                                               |     |   | Note |     | December 31, 
         2023 |   |     |     | December 31, 
         2022 |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|--:|:-----|:----|-------------:|:--|:----|:----|-------------:|:--|
| ASSETS                                                                                                                                                                                        |     |   |      |     |              |   |     |     |              |   |
| CURRENT ASSETS:                                                                                                                                                                               |     |   |      |     |              |   |     |     |              |   |
| Cash and cash equivalents                                                                                                                                                                     |     |   |      |     |          530 |   |     |     |          426 |   |
| Short-term Deposit                                                                                                                                                                            |     |   |      |     |        4,950 |   |     |     |            - |   |
| Other Current assets                                                                                                                                                                          |     | 3 |      |     |          148 |   |     |     |           31 |   |
| Total current assets                                                                                                                                                                          |     |   |      |     |        5,628 |   |     |     |          457 |   |
| Property and equipment, net                                                                                                                                                                   |     |   |      |     |            2 |   |     |     |            3 |   |
| Total non-current assets                                                                                                                                                                      |     |   |      |     |            2 |   |     |     |            3 |   |
| TOTAL ASSETS                                                                                                                                                                                  |     |   |      |     |        5,630 |   |     |     |          460 |   |