Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 218

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 218
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 Successor period, the financial statements for the Successor period are presented on a full step-up basis as a result
of the acquisition and are therefore not comparable to the financial statements of the Predecessor period that are not presented on the
same full step-up basis.

NOTE 3 – UNAUDITED INTERIM FINANCIAL STATEMENTS

The accompanying
interim consolidated balance sheet as of March 31, 2025, the interim consolidated statements of comprehensive loss and the interim consolidated
statements of cash flows for the three months ended March 31, 2025, and 2024, as well as the interim consolidated statement of changes
in equity for the three months ended March 31, 2025, are unaudited.

These unaudited
interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United
States (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding interim financial
reporting. In management’s opinion, the unaudited interim consolidated financial statements include all adjustments of a normal
recurring nature necessary for the fair presentation of the Company’s financial position as of March 31, 2025, as well as its results
of operations and cash flows for the three months ended March 31, 2025, and 2024. The results of operations for the three months ended
March 31, 2025, are not necessarily indicative of the results to be expected for the year ending December 31, 2025.

<div align='center'>F-40</div>

REVIUM RX.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

U.S. dollars in thousands

NOTE 4: –BASIC AND DILUTED LOSS PER SHARE :

Basic loss
per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during
the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number of
shares outstanding is increased to include additional shares from the assumed exercise of stock options and warrants, if dilutive. The
average number of shares is calculated by assuming that outstanding conversions were exercised and that the proceeds from such exercises
were used to acquire common shares at the average market price during the reporting period, potentially dilutive common shares issuable
upon the exercise of warrants and options were not included in the computation of loss per share because