Company: RVRC
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-013823
Chunk: 147

Company: Revium Rx.
Filing Date: 2025-02-14
Form: S-1
Chunk 147
---
Topic 740): Improvements
to Income Tax Disclosures” (“ASU 2023-09”). This ASU requires that public business entities must annually “(1)
disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative
threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax
income or loss by the applicable statutory income tax rate).” ASU 2023-09 will become effective for Annual periods beginning after
December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025, on a prospective basis. The Company expects
that ASU 2023-09 will not have a material impact on its consolidated financial statements and related disclosures

In November 2023, the FASB issued ASU 2023-07, “Improvements to Reportable Segment Disclosures (Topic 280)” which requires enhanced disclosure of (1) significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, (2) the amount and description of the composition of other segment items which reconcile to segment profit or loss, and (3) the title and position of the entity’s CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and allocating resources. The amendments also expand the interim segment disclosure requirements. This new guidance is effective for annual periods beginning October 1, 2024, and interim periods beginning October 1, 2025. Early adoption is permitted. The amendments in this ASU apply retrospectively to all prior periods presented in the financialstatements. The Company is still in the process of evaluating the new guidance and its effect on the company's consolidated financial statements and related disclosures.

<div align='center'>F-41</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3 – OTHER CURRENT ASSETS

|                                                    |     | December 31, |     |     |      |    |
|                                                    |     |         2023 |     |     | 2022 |    |
| Receivables on account of shares (refer to Note 5) |     |              | 100 |     |      |  - |
| Tax authorities                                    |