Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 199

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 199
---
 with the business combination are expensed as incurred. The
excess of the fair value of the consideration transferred plus the fair value of any non-controlling interest in the acquiree over the
fair value of the assets acquired, liabilities assumed in the acquired business is recorded as goodwill. The allocation of the consideration
transferred in certain cases may be subject to revision based on the final determination of fair values during the measurement period,
which may be up to one year from the acquisition date. The cumulative impact of revisions during the measurement period is recognized
in the reporting period in which the revisions are identified. The Company includes the 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.

|