Company: RVRC
Filing Date: 2025-08-13
Form Type: S-1/A
Source: 0001213900-25-075747
Chunk: 203

Company: Revium Rx.
Filing Date: 2025-08-13
Form: S-1/A
Chunk 203
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 December 31, 2024                           |     |              | 3,342 |     |       | 3,342 |

The changes in the carrying amount of
goodwill for the years ended December 31, 2024 was as follows:

| As of January 1, 2024   |     | Lipovation acquisition |        |     | Total |        |
|:------------------------|:----|:-----------------------|-------:|:----|:------|-------:|
| Change during the year: |     |                        |      - |     |       |      - |
| Goodwill acquired       |     |                        | 11,414 |     |       | 11,414 |
| Goodwill impairment     |     |                        |      - |     |       |      - |
| As of December 31, 2024 |     |                        | 11,414 |     |       | 11,414 |

The Company performed qualitative assessment
as of December 31, 2024 for the reporting unit’s fair value. The estimated fair value of the unit exceeded its estimated carrying
amount by 43.8%. this based on the Company’s market value off set by Company’s net tangible assets and liabilities. Accordingly,
no impairment recorded for the year ended December 31, 2024.

NOTE 4 – BASIC AND DILUTED LOSS PER SHARE

Basic loss
per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during
the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number of
shares outstanding is increased to include additional shares from the assumed exercise of stock options and warrants, if dilutive. The
average number of shares is calculated by assuming that outstanding conversions were exercised and that the proceeds from such exercises
were used to acquire common shares at the average market price during the reporting period, potentially dilutive common shares issuable
upon the exercise of warrants and options were not included in the computation of loss per share because their effect was anti-dilutive.

<div align='center'>F-23</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 4 – BASIC AND DILUTED LOSS PER SHARE (Cont.)

The loss and
the weighted average number of shares used in computing basic and diluted net loss per share