Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 203

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 203
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accounts for its contingent liabilities in accordance with ASC 450 “Contingencies”. A provision is recorded when it is both
probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions
are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other
information and events pertaining to a particular matter. As of December 31, 2024, the Company is not a party to any litigation that
could have a material adverse effect on the Company’s business, financial position, results of operations or cash flows.

| o. | Basic and diluted loss per share: |

Basic loss
per share is computed by dividing the loss for the period applicable to Ordinary Shareholders by the weighted average number of shares
of common stock. Par value $0.001 per share (the “Common Stock”) outstanding during the period.

In computing
diluted loss per share, basic loss per share is adjusted to reflect the potential dilution that could occur upon the exercise of warrants
using the “treasury stock method”, if the effect of each of such financial instruments is dilutive.

All outstanding
share options and warrants for the years ended December 31, 2024 have been excluded from the calculation of the diluted net loss per share,
because all 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                   |            |   |
|:------------------------------------------------------------------------------|