Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 221

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 221
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<div align='center'>F-29</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 9 – TAXES ON INCOME

| a. | Tax rates applicable to the Company: |

Taxable income
of the Company is subject to the US Corporate tax rate, which was 21% in 2024 and 2023. At December 31, 2024, the Company had U.S. federal
net operating loss carryforwards of approximately $1,074 available to reduce future taxable income.

| b. | Tax rates applicable to the Subsidiary: |

Taxable income
of the Subsidiary is subject to the Israeli Corporate tax rate, which was 23% in 2024 and 2023.

The Company’s
Israeli subsidiaries have estimated total available carryforward operating tax losses for Israeli income tax purposes of approximately
$4,460 as of December 31, 2024.

| c. | The Subsidiaries have not received final tax assessment since its inception. |

| d. | Deferred income taxes: |

As of December
31, 2024, July 23, 2024 and December 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