Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 204

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 204
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| 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 share price volatility, free risk interest rate, dividends
and the expected option term. Expected volatility was calculated based on the average of the standard deviation of a sample of similar
companies. The expected option term represents the period that the Company’s share options are expected to be outstanding and is
determined based on the simplified method until sufficient historical exercise data will support using expected life assumptions.

| q. | Goodwill: |

Goodwill is
recorded as a result of business combination. Goodwill represents the excess of the purchase price in a business combination over the
fair value of identifiable net tangible and intangible assets acquired. Goodwill is not amortized, but rather is subject to an impairment
test.

ASC No. 350,
“Intangibles - Goodwill and other” (“ASC No. 350”) requires goodwill to be tested for impairment at the reporting
unit level at least annually or between annual tests in certain circumstances, and written down when impaired.

<div align='center'>F-15</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 –