Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 192

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 192
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 such securities are anti-dilutive for all periods presented. The potential shares of ordinary shares that were excluded from
the computation of diluted net loss per share attributable to ordinary shareholders for the periods presented because including them would
have been anti-dilutive are as follows:

|          |     | December 31 |            |
|          |     |        2024 |            |
| Options  |     |             |  4,960,000 |
| Warrants |     |             |  6,372,265 |
| Total    |     |             | 11,332,265 |

<div align='center'>F-14</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

The loss and
the weighted average number of shares used in computing basic and diluted net loss per share for the years ended December 31, 2024 are
as follows:

|                                                                               |     | Year ended December 31 
 2024                   |            |   |
|:------------------------------------------------------------------------------|:----|:-----------------------|-----------:|:--|
| Numerator:                                                                    |     |                        |            |   |
| Net loss applicable to stockholders of Common Stock                           |     |                        |     (2,084 | ) |
| Denominator:                                                                  |     |                        |            |   |
| Shares of Common Stock used in computing basic and diluted net loss per share |     |                        | 57,929,100 |   |
| Net loss per share of Common Stock, basic and diluted                         |     |                        |      (0.04 | ) |

| p. | Share-based payment transactions: |

The Company
accounts for share-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”),
which requires companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the
award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the statements of comprehensive
loss.

The Company
recognizes compensation expenses for the value of its awards granted based on the vesting attribution approach over the requisite service
period of each of the awards, The Company estimates the fair value of share options granted using the Black-Scholes option pricing model.
The option-pricing model requires a number of assumptions, including the expected