Company: REVB
Filing Date: 2025-05-23
Form Type: S-1/A
Source: 0001213900-25-047104
Chunk: 185

Company: REVELATION BIOSCIENCES, INC.
Filing Date: 2025-05-23
Form: S-1/A
Chunk 185
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 offering, you may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. Information contained on or accessible through our website is not a part of this prospectus or the registration statement of which it forms a part, and the inclusion of our website address in this prospectus is an inactive textual reference only. 118 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS REVELATION BIOSCIENCES, INC.

|                                                                       |     | Page       |
| Report of Independent Registered Public Accounting Firm (PCAOB ID 23) |     | F-2        |
| Consolidated Balance Sheets                                           |     | F-3        |
| Consolidated Statements of Operations                                 |     | F-4        |
| Consolidated Statements of Changes in Stockholders’ Equity (Deficit)  |     | F-5        |
| Consolidated Statements of Cash Flows                                 |     | F-6        |
| Consolidated Notes to the Financial Statements                        |     | F-7 – F-27 |

| Condensed Consolidated Balance Sheets                                |     | F-28        |
| Condensed Consolidated Statements of Operations                      |     | F-29        |
| Condensed Consolidated Statements of Changes in Stockholders’ Equity |     | F-30        |
| Condensed Consolidated Statements of Cash Flows                      |     | F-31        |
| Notes to the Unaudited Condensed Consolidated Financial Statements   |     | F-32 – F-41 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of Revelation Biosciences, Inc. Opinion on the Consolidated Financial Statements We have audited the accompanying consolidated balance sheets of Revelation Biosciences, Inc. (the Company) as of December 31, 2024 and 2023, the related consolidated statements of operations, changes in stockholders’ equity (deficit), and cash flows for each of the two years in the period ended December 31, 2024, and the related notes (collectively, the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2024, in conformity with accounting principles