Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 198

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 198
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 inputs by requiring that the most observable inputs be used
when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on
market data obtained from sources independent of the Company.

Unobservable
inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset
or liability developed based on the best information available in the circumstances.

The hierarchy
is broken down into three levels based on the inputs as follows:

| Level 1 | - | Valuations                                                                                     
 based on quoted prices in active markets for identical assets that the Company has the ability 
 to access.                                                                                     |

| Level 2 | - | Valuations                                                                                     
 based on one or more quoted prices in markets that are not active or for which all significant 
 inputs are observable, either directly or indirectly.                                          |

| Level 3 | - | Valuations                                                                                   
 based on inputs that are unobservable and significant to the overall fair value measurement. |

The availability
of observable inputs can vary from investment to investment and is affected by a wide variety of factors, including, for example, the
type of investment, the liquidity of markets and other characteristics particular to the transaction. To the extent that valuation is
based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment
and the investments are categorized as Level 3.

The carrying
amounts of cash and cash equivalents, other current assets, accounts payables, other account payables and approximate their fair value
due to the short-term maturities of such instruments.

<div align='center'>F-13</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

| n. | 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 December 31, 2024, the Company is not a party to any litigation
that could have a material adverse effect on the Company’s business, financial position,