Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 212

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 212
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,642 restricted shares of the Company’s common stock, representing 40% of the outstanding shares of the Company immediately
following the closing.

The company has calculated the fair
value of the Consideration shares based on the price of transactions close to the acquisition date. The Company didn’t use quoted
market prices of Revium RX due to the negligible volume of trading in its shares with no records of trading close to the transaction date.

Revium RX is a public company whose
common stock is listed on the over the counter market in the U.S. (OTC Market LLC) and due to the negligible volume of trading in its
shares management does not believe the share price on the OTC Market is an appropriate basis to determine the value of the consideration
shares. The Predecessor is a private company with no quoted price available for its shares. The transaction occurred between a willing
buyer and a willing seller and the merger ratio reflects the relative fair values of both of the companies (the buyer) and the acquired
company. Management has determined to evaluate the fair value of the consideration based on the fair value of Predecessor from a private
placement transaction.

The Company allocated the purchase
price to tangible and identified intangible assets acquired and liabilities assumed based on their fair values, which were determined
using generally accepted valuation techniques based on estimates and assumptions made by management. The fair values are subject to adjustment
for up to one year after the close of the transaction as additional information is obtained. Any adjustments to the preliminary purchase
price allocation identified during the measurement period are recognized in the period in which the adjustments are determined.

<div align='center'>F-21</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3 – ACQUISITION (Cont.)

The allocation of the purchase price
and the fair values of the assets acquired, and liabilities assumed in the Acquisition are as follows:

| Consideration                             |     |        |   |
| Total Consideration                       |     | 14,307 |   |
| Add: Non controlling interest             |     |    914 |   |
| Less: Cash acquired                       |     |   (729 | ) |
| Total consideration, net of cash acquired |     | 14,492 |   |
|                                           |     |      - |   |
|                                           |     | 14,492 |   |

|                                                             |     | July 24