Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 209

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 209
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 |          |    (87 | ) |
| In-process research and development                        |     |          |  3,342 |   |
| Deferred tax asset                                         |     |          |    552 |   |
| Deferred tax liability                                     |     |          |   (769 | ) |
| Total Identifiable assets acquired and liabilities assumed |     |          |  3,078 |   |
| Goodwill                                                   |     |          | 11,414 |   |
| Total identifiable assets                                  
 acquired, and liabilities assumed                          |     |          | 14,492 |   |

Below proforma information for profit
and loss as if the acquisition took place as of January 1, 2024:

|          |     | Year         
 ended        
 December 31, 
 2024         |       |     | Consolidated |   |     |       |
|:---------|:----|:-------------|------:|:----|:-------------|:--|:----|------:|
|          |     | Unaudited    |       |     | Unaudited    |   |     |       |
| Net loss |     |              | 7,611 |     |              | - |     | 7,611 |

Amortization of in-process research
and development acquired in a business combination begins when development is complete and the asset is available for use. The amortization
period and the amortization method for an intangible asset are reviewed at least at each year end.

The goodwill
of $11,414 represents the excess of the gross consideration transferred over the fair value of the underlying net tangible and identifiable
intangible assets acquired and liabilities assumed. Qualitative factors that contribute to the recognition of goodwill include certain
intangible assets that are not recognized as separate identifiable intangible assets apart from goodwill.

<div align='center'>F-22</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands, except share and per share data

NOTE 3 – ACQUISITION (Cont.)

Schedule of intangible assets:

| Cost                                              
 As of January 1, 2024                             |     | In-process   
 research and 
 development  |     - |     | Total |     - |
|:--------------------------------------------------|:----|:-------------|------:|:----|:------|------:|
| Acquisitions through business combinations        |     |              | 3,342 |