Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 210

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 210
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     |       | 3,342 |
| As of December 31, 2024                           |     |              | 3,342 |     |       | 3,342 |
| Amortization                                      |     |              |       |     |       |       |
| As of January 1, 2024                             |     |              |     - |     |       |     - |
| Amortization for the year ended December 31, 2024 |     |              |     - |     |       |     - |
| As of December 31, 2024                           |     |              |     - |     |       |     - |
| Carrying amount                                   |     |              |       |     |       |       |
| As of December 31, 2024                           |     |              | 3,342 |     |       | 3,342 |

The changes in the carrying amount
of goodwill for the years ended December 31, 2024 was as follows:

| As of January 1, 2024   |     | Lipovation acquisition |        |     | Total |        |
|:------------------------|:----|:-----------------------|-------:|:----|:------|-------:|
| Change during the year: |     |                        |      - |     |       |      - |
| Goodwill acquired       |     |                        | 11,414 |     |       | 11,414 |
| Goodwill impairment     |     |                        |      - |     |       |      - |
| As of December 31, 2024 |     |                        | 11,414 |     |       | 11,414 |

The Company performed qualitative assessment
as of December 31, 2024 for the reporting unit’s fair value. The estimated fair value of the unit exceeded its estimated carrying
amount by 43.8%. this based on the Company’s market value off set by Company’s net tangible assets and liabilities. Accordingly,
no impairment recorded for the year ended December 31, 2024.

NOTE 4 – BASIC AND DILUTED LOSS PER SHARE

Basic loss
per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding
during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number
of shares outstanding is increased to include additional shares from the assumed exercise of stock