Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 201

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 201
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 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                                      |     |          |    (87 | ) |
| In-process research and development                         |     |          |  3,342 |   |
| Deferred tax asset                                          |     |          |    552 |   |
| Deferred tax liability                                      |     |          |   (769 | ) |
| Total Identifiable assets acquired and liabilities assumed  |     |          |  3,078 |   |
| Goodwill                                                    |     |          | 11,414 |   |
| Total identifiable assets acquired, and liabilities assumed |     |          | 14,492 |   |

Below proforma information for profit
and loss as if the acquisition took place as of January 1, 2024:

|          |     | Year         
 ended        
 December 31