Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 210

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 210
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31, 2023, the Company’s deferred taxes were in respect of the following:

|                                                |     |    Successor |        |   |     | Predecessor |       |   |     |              |       |   |
|                                                |     | December 31, |        |   |     |    July 23, |       |   |     | December 31, |       |   |
|                                                |     |         2024 |        |   |     |        2024 |       |   |     |         2023 |       |   |
| Deferred tax assets:                           |     |              |        |   |     |             |       |   |     |              |       |   |
| Operating loss carry forward                   |     |              |  5,540 |   |     |             | 1,795 |   |     |              | 1,058 |   |
| Deferred tax assets before valuation allowance |     |              |  1,252 |   |     |             |   413 |   |     |              |   244 |   |
| Valuation allowance                            |     |              | (1,252 | ) |     |             |  (413 | ) |     |              |  (244 | ) |
| Net deferred tax asset                         |     |              |      - |   |     |             |     - |   |     |              |     - |   |

| e. | Reconciliation of the theoretical tax expense to the actual tax expense: |

The main
reconciling item between the statutory tax rate of the Company and the effective tax rate is the recognition of valuation allowance
in respect of deferred taxes relating to accumulated net operating losses carried forward due to the uncertainty of the realization
of such deferred taxes.

<div align='center'>F-30</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 9 – TAXES ON INCOME (Cont.)

|                                                                            |     |   Successor |       |   |     | Predecessor |       |   |     |              |      |   |
|                                                                            |     | December 31 |       |   |     |    23 July, |       |   |     | December 31, |      |   |
|                                                                            |     |        2024 |       |   |