Company: RVRC
Filing Date: 2025-10-03
Form Type: S-1/A
Source: 0001213900-25-096094
Chunk: 214

Company: Revium Rx.
Filing Date: 2025-10-03
Form: S-1/A
Chunk 214
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 TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3 – ACQUISITION (Cont.)

Schedule of intangible assets:

| Cost                                              
 As of January 1, 2024                             |     | In-process   
 research and 
 development  |     - |     | Total |     - |
|:--------------------------------------------------|:----|:-------------|------:|:----|:------|------:|
| Acquisitions through business combinations        |     |              | 3,342 |     |       | 3,342 |
| As of December 31, 2024                           |     |              | 3,342 |     |       | 3,342 |
| Amortization                                      |     |              |       |     |       |       |
| As of January 1, 2024                             |     |              |     - |     |       |     - |
| Amortization for the year ended December 31, 2024 |     |              |     - |     |       |     - |
| As of December 31, 2024                           |     |              |     - |     |       |     - |
| Carrying amount                                   |     |              |       |     |       |       |
| As of December 31, 2024                           |     |              | 3,342 |     |       | 3,342 |

The changes in the carrying amount of
goodwill for the years ended December 31, 2024 was as follows:

| As of January 1, 2024   |     | Lipovation acquisition |        |     | Total |        |
|:------------------------|:----|:-----------------------|-------:|:----|:------|-------:|
| Change during the year: |     |                        |      - |     |       |      - |
| Goodwill acquired       |     |                        | 11,414 |     |       | 11,414 |
| Goodwill impairment     |     |                        |      - |     |       |      - |
| As of December 31, 2024 |     |                        | 11,414 |     |       | 11,414 |

The Company performed qualitative assessment
as of December 31, 2024 for the reporting unit’s fair value. The estimated fair value of the unit exceeded its estimated carrying
amount by 43