Company: REVB
Filing Date: 2025-05-23
Form Type: S-1/A
Source: 0001213900-25-047104
Chunk: 194

Company: REVELATION BIOSCIENCES, INC.
Filing Date: 2025-05-23
Form: S-1/A
Chunk 194
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 from the reverse stock split fractional share round down. Comprehensive Loss The Company has no components of comprehensive loss other than net loss. Thus, comprehensive loss is the same as net loss for the periods presented. Segment Reporting Operating segments are defined as components of an entity about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources in assessing performance. The Company has oneoperating segment. The Company’s chief operating decision maker, which is the Chief Executive Officer, manages the Company’s operations for the purposes of allocating resources and evaluating financial performance (see Note 12 for further information). Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for the Company beginning in the annual reporting period ended December 31, 2024 and interim periods beginning in fiscal year 2025. The Company adopted this standard as of December 31, 2024, which adoption only impacted the Company’s segment reporting disclosures (see Note 13 for further information). F-11 REVELATION BIOSCIENCES, INC.
Notes to the Consolidated Financial Statements

3. Balance Sheet Details

Prepaid Expenses and Other Current Assets

Prepaid expenses and other
current assets consisted of the following:

|                                         |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:----------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Prepaid insurance costs                 |     | $ |       17,198 |     | $ |       55,215 |
| Other prepaid expenses & current assets |     |   |       49,501 |     |   |       29,476 |
| Total prepaid expenses & current assets |     | $ |       66,699 |     | $ |       84,691 |

Property and Equipment, Net

Property and equipment, net
consisted of the following:

|                                     |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:------------------------------------|