Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 209

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 209
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 implementation of ASC 740.

| i. | Concentrations of credit risk: |

Financial instruments
that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. Cash and cash
equivalents are invested in major banks in Israel.

Management
believes that the financial institutions that hold the Company’s investments are financially sound and, accordingly, minimal credit
risk exists with respect to these investments.

| j. | Segment Information |

Operating segments
are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief
operating decision-maker in making decisions regarding

resource allocation
and assessing performance. The Company and its chief operating decision-maker view the Company’s operations and manage its business
in one operating segment, which is the research and development of the Company’s drug candidates.

| k. | Legal and other contingencies: |

The Company
accounts for its contingent liabilities in accordance with ASC 450 “Contingencies”. A provision is recorded when it is both
probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions
are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other
information and events pertaining to a particular matter. As of July 23, 2024 and December 31, 2023, , the Company is not a party
to any litigation that could have a material adverse effect on the Company’s business, financial position, results of operations
or cash flows.

| l. | Basic and diluted loss per share: |

Basic loss
per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during
the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number of
shares outstanding is increased to include additional shares from the assumed exercise of stock options and warrants, if dilutive. The
average number of shares is calculated by assuming that outstanding conversions were exercised and that the proceeds from such exercises
were used to acquire common shares at the average market price during the reporting period potentially dilutive common shares issuable
upon the exercise of warrants and options were not included in the computation of loss per share because their effect was anti-dilutive

<div align='center'>F-19</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands