Company: REVB
Filing Date: 2025-05-23
Form Type: S-1/A
Source: 0001213900-25-047104
Chunk: 222

Company: REVELATION BIOSCIENCES, INC.
Filing Date: 2025-05-23
Form: S-1/A
Chunk 222
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 unissued and 125,000shares underlying the outstanding Class F Common Stock Warrants as exercised via the alternative cashless exercise because their exercise requires only nominal consideration for delivery of the shares. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. The Company has evaluated recently issued accounting pronouncements and does not believe any will have a material impact on the Company’s condensed consolidated financial statements or related financial statement disclosures. F-33

3. Balance Sheet Details

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted
of the following:

|                                         |     |   | March 31, 
      2025 |     |   | December 31, 
         2024 |
|:----------------------------------------|:----|:--|----------:|:----|:--|-------------:|
| Prepaid insurance costs                 |     | $ |    95,012 |     | $ |       17,198 |
| Other prepaid expenses & current assets |     |   |   128,258 |     |   |       49,501 |
| Total prepaid expenses & current assets |     | $ |   223,270 |     | $ |       66,699 |

Accrued Expenses

Accrued expenses consisted of the following:

|                                      |     |   | March 31, 
      2025 |     |   | December 31, 
         2024 |
|:-------------------------------------|:----|:--|----------:|:----|:--|-------------:|
| Accrued payroll and related expenses |     | $ |   217,967 |     | $ |      835,724 |
| Accrued clinical study expenses      |     |   |   236,168 |     |   |      183,824 |
| Accrued professional fees            |     |   |         — |     |   |       67,049 |
| Accrued clinical development costs   |     |   |         — |     |   |       41,203 |
| Accrued other expenses               |     |   |     9,497 |     |   |            — |
| Total accrued expenses               |     | $ |   463,632 |     | $ |    1,127,800