Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 187

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 187
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 on an ongoing
basis its assumptions. The Company’s management believes that the estimates, judgments and assumptions used are reasonable based
upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets
and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated Financial Statements, and the reported
amounts of expenses during the reporting periods. Actual results could differ from those estimates.

As applicable
to the consolidated Financial Statements, the most significant estimates and assumptions relate to the going concern assumptions, valuating
fair value of shares received as part of Lipovation’s acquisition, impairment of goodwill and impairment of indefinite intangibles are
considered substantial.

| b. | Business combination |

The Company
allocates the fair value of consideration transferred in a business combination to the assets acquired, liabilities assumed, and non-controlling
interests in the acquired business based on their fair values at the acquisition date. All assets and liabilities are recognized in fair
value. The purchase price allocation process requires management to make significant estimates and assumptions, especially at the acquisition
date with respect to intangible assets. Direct transaction costs associated with the business combination are expensed as incurred. The
excess of the fair value of the consideration transferred plus the fair value of any non-controlling interest in the acquiree over the
fair value of the assets acquired, liabilities assumed in the acquired business is recorded as goodwill. The allocation of the consideration
transferred in certain cases may be subject to revision based on the final determination of fair values during the measurement period,
which may be up to one year from the acquisition date. The cumulative impact of revisions during the measurement period is recognized
in the reporting period in which the revisions are identified. The Company includes the results of operations of the business that it
has acquired in its consolidated results prospectively from the date of acquisition. If the business combination is achieved in stages,
the acquisition date carrying value of the acquirer’s previously held equity interest in the acquire is re-measured to fair value
at the acquisition date; any gains or losses arising from such re-measurement are recognized in profit or loss

<div align='center'>F-10</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

| c. | Segment information |

Operating segments
are identified as components of an enterprise about which separate discrete financial information