Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 188

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 188
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 year ended December 31, 2023,
in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
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 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 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 financial statements. We believe that our audits provide a reasonable basis for our opinion.

BDO Member Firm

| /s/ Ziv Haft |

Certified Public Accountants (Isr.)

We have served as the Company’s auditor
since 2021.

Tel-Aviv, Israel

August 13, 2025

<div align='center'>F-2</div>

REVIUM RX.

CONSOLIDATED BALANCE SHEETS

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

|                                                                                                                                        |     | Successor | December 
      31, 
     2024 |   |     | Predecessor |   July 
    23, 
   2024 |   |     |     | December 31, 
         2023 |   |
|:---------------------------------------------------------------------------------------------------------------------------------------|:----|:----------|