Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 181

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 181
---
 the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

BDO Member Firm

/s/ Ziv Haft

Certified Public Accountants (Isr.)

We have served as the Company’s auditor
since 2021.

Tel-Aviv, Israel

August 13, 2025

<div align='center'>F-2</div>

REVIUM RX.

CONSOLIDATED BALANCE SHEETS

U.S. dollars in thousands (except share data)

|                                                                                                                                                                                                                                                                                                                                                     |     | Successor | December 
      31, 
     2024 |   |     | Predecessor |   July 
    23, 
   2024 |   |     |     | December 31, 
         2023 |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:----------|---------:|:--|:----|:------------|-------:|:--|:----|:----|-------------:|:--|
| ASSETS                                                                                                                                                                                                                                                                                                                                              |     |           |          |   |     |             |        |   |     |     |              |   |
| CURRENT ASSETS:                                                                                                                                                                                                                                                                                                                                     |     |           |          |   |     |             |        |   |     |     |              |   |
| Cash and cash equivalents                                                                                                                                                                                                                                                                                                                           |     |           |    3,268 |   |     |             |    729 |   |     |     |        1,186 |   |
| Short-term deposit                                                                                                                                                                                                                                                                                                                                  |     |