Company: REVB
Filing Date: 2025-05-20
Form Type: S-1
Source: 0001213900-25-045828
Chunk: 195

Company: REVELATION BIOSCIENCES, INC.
Filing Date: 2025-05-20
Form: S-1
Chunk 195
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2023-07”), which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for the Company beginning in the annual reporting period ended December 31, 2024 and interim periods beginning in fiscal year 2025. The Company adopted this standard as of December 31, 2024, which adoption only impacted the Company’s segment reporting disclosures (see Note 13 for further information). F-11 REVELATION BIOSCIENCES, INC.
Notes to the Consolidated Financial Statements

3. Balance Sheet Details

Prepaid Expenses and Other Current Assets

Prepaid expenses and other
current assets consisted of the following:

|                                         |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:----------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Prepaid insurance costs                 |     | $ |       17,198 |     | $ |       55,215 |
| Other prepaid expenses & current assets |     |   |       49,501 |     |   |       29,476 |
| Total prepaid expenses & current assets |     | $ |       66,699 |     | $ |       84,691 |

Property and Equipment, Net

Property and equipment, net
consisted of the following:

|                                     |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Lab equipment                       |     | $ |      151,134 |   |     | $ |      131,963 |   |
| Total property and equipment, gross |     |   |      151,134 |   |     |   |      131,963 |   |
| Accumulated depreciation            |     |   |      (94,802 | ) |     |   |      (66,879 | ) |
| Total property and equipment, net   |     | $ |       56,332 |   |     | $ |       65,084 |   |

Depreciation expense was $
for year ended December 31, 2024 and $ for the year ended December 31, 2023.

Accrued Expenses