Company: RVRC
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121070
Chunk: 208

Company: Revium Rx.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 208
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 to the negligible volume of trading in its
shares management does not believe the share price on the OTC Market is an appropriate basis to determine the value of the consideration
shares. The Predecessor is a private company with no quoted price available for its shares. The transaction occurred between a willing
buyer and a willing seller and the merger ratio reflects the relative fair values of both of the companies (the buyer) and the acquired
company. Management has determined to evaluate the fair value of the consideration based on the fair value of Predecessor from a private
placement transaction.

The Company allocated the purchase
price to tangible and identified intangible assets acquired and liabilities assumed based on their fair values, which were determined
using generally accepted valuation techniques based on estimates and assumptions made by management. The fair values are subject to adjustment
for up to one year after the close of the transaction as additional information is obtained. Any adjustments to the preliminary purchase
price allocation identified during the measurement period are recognized in the period in which the adjustments are determined.

<div align='center'>F-21</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3 – ACQUISITION (Cont.)

The allocation of the purchase price
and the fair values of the assets acquired, and liabilities assumed in the Acquisition are as follows:

| Consideration                             |     |        |   |
| Total Consideration                       |     | 14,307 |   |
| Add: Non controlling interest             |     |    914 |   |
| Less: Cash acquired                       |     |   (729 | ) |
| Total consideration, net of cash acquired |     | 14,492 |   |
|                                           |     |      - |   |
|                                           |     | 14,492 |   |

|                                                            |     | July 24, 
 2024     |        |   |
|:-----------------------------------------------------------|:----|:---------|-------:|:--|
| Identifiable assets acquired and liabilities assumed       |     |          |        |   |
| Short term deposit                                         |     |          |      7 |   |
| Other receivables                                          |     |          |    212 |   |
| Fixed assets, net                                          |     |          |      2 |   |
| Account payable                                            |     |          |   (181 | ) |
| Other account payables                                     |