Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 180

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 180
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                                                                          |     | F-3        |
| Consolidated Statements of Comprehensive Loss                                                        |     | F-4        |
| Consolidated Statements of Changes in Equity                                                         |     | F-5 – F-6  |
| Consolidated Statements of Cash Flows                                                                |     | F-7        |
| Notes to Consolidated Financial Statements                                                           |     | F-8 – F-33 |

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F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of Revium RX. (FORMELY REVIUM RECOVERY, INC.)

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Revium Rx. (Formerly REVIUM RECOVERY, INC.) (Successor) as of December 31, 2024 and Lipovation Ltd (Predecessor) as of
July 23, 2024 and December 31, 2023 and the related statements of comprehensive loss, changes in shareholders’ deficit and cash
flows for the period ended December 31, 2024, the period ended July 23, 2024 and for the year ended 31 December 2023 and the related notes
(collectively referred to as the “financial statements”).In our opinion, the financial statements present fairly, in all material
respects, the financial position of the Company as of December 31, 2024, July 23, 2024 and December 31, 2023, and the results of its operations
and its cash flows for the periods ended December 31, 2024, July 23, 2024 and for the year ended December 31, 2023, in conformity with
accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform