Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 227

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 227
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 Income Tax Disclosures, which requires disaggregated information about the effective
tax rate reconciliation as well as information on income taxes paid. The guidance will be effective for the Company for annual periods
beginning January 1, 2025, with early adoption permitted. The Company is currently evaluating the impact on its consolidated financial
statement disclosures.

In November 2024, the FASB issued
ASU 2024-03 “Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures” (“ASU
2024-03”), which requires more detailed information about specified categories of expenses presented on the face of the income
statement, in addition to disclosures about selling expenses. ASU 2024-03 is effective for fiscal years beginning after December 15,
2026, with early adoption permitted. The amendment may be applied either prospectively to financial statements issued for reporting periods
after the effective date or retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating
ASU 2024-03 to determine the impact it may have on its consolidated financial statements and related disclosures.

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

REVIUM RX.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

U.S. dollars in thousands

NOTE 3: - UNAUDITED INTERIM FINANCIAL STATEMENTS

The accompanying interim consolidated
balance sheet as of September 30, 2025, the interim consolidated statements of comprehensive loss and the interim consolidated statements
of cash flows for the nine months ended September 30, 2025, for the period commencing July 24 through September 30, 2024 and for the
period commencing January 1 through July 23, 2024, as well as the interim consolidated statement of changes in equity for the nine and
three months ended September 30, 2025, are unaudited.

These unaudited interim consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S.
GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. In
management’s opinion, the unaudited interim consolidated financial statements include all adjustments of a normal recurring nature
necessary for the fair presentation of the Company’s financial position as of September 30, 2025, as well as its results of operations
and cash flows for the nine months ended September 30