Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 199

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 199
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 results of operations or cash flows.

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

Basic loss
per share is computed by dividing the loss for the period applicable to Ordinary Shareholders by the weighted average number of shares
of common stock. Par value $0.001 per share (the “Common Stock”) outstanding during the period.

In computing
diluted loss per share, basic loss per share is adjusted to reflect the potential dilution that could occur upon the exercise of warrants
using the “treasury stock method”, if the effect of each of such financial instruments is dilutive.

All outstanding
share options and warrants for the years ended December 31, 2024 have been excluded from the calculation of the diluted net loss per
share, because all such securities are anti-dilutive for all periods presented. The potential shares of ordinary shares that were excluded
from the computation of diluted net loss per share attributable to ordinary shareholders for the periods presented because including
them would have been anti-dilutive are as follows:

|          |     | December 31 |            |
|          |     |        2024 |            |
| Options  |     |             |  4,960,000 |
| Warrants |     |             |  6,372,265 |
| Total    |     |             | 11,332,265 |

<div align='center'>F-14</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

The loss and
the weighted average number of shares used in computing basic and diluted net loss per share for the years ended December 31, 2024 are
as follows:

|                                                            |     | Year ended December 31 
 2024                   |            |   |
|:-----------------------------------------------------------|:----|:-----------------------|-----------:|:--|
| Numerator:                                                 |     |                        |            |   |
| Net loss applicable to stockholders of Common              
 Stock                                                      |     |                        |     (2,084 | ) |
| Denominator:                                               |     |                        |            |   |
| Shares of Common Stock used in computing basic and diluted 
 net loss per share                                         |     |                        | 57,929,100 |   |
| Net loss per share of Common Stock, basic and diluted      |     |                        |      (0.04 |