Company: RVRC
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-013823
Chunk: 144

Company: Revium Rx.
Filing Date: 2025-02-14
Form: S-1
Chunk 144
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 been anti-dilutive are as follows:

|          |     | December 31, |           |     |      |           |
|          |     |         2023 |           |     | 2022 |           |
| Options  |     |              | 3,060,000 |     |      | 4,550,000 |
| Warrants |     |              | 6,372,265 |     |      |         - |
| Total    |     |              | 9,432,265 |     |      | 4,550,000 |

The loss and
the weighted average number of shares used in computing basic and diluted net loss per share for the years ended December 31, 2023, and
2022, are as follows:

|                                                                               |     | Year ended   
 December 31, 
 2023         |            |   |     | 2022 |            |   |
|:------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-----|-----------:|:--|
| Numerator:                                                                    |     |              |            |   |     |      |            |   |
| Net loss applicable to stockholders of Common Stock                           |     |              |       (683 | ) |     |      |     (1,213 | ) |
| Denominator:                                                                  |     |              |            |   |     |      |            |   |
| Shares of Common Stock used in computing basic and diluted net loss per share |     |              | 29,358,453 |   |     |      | 28,110,869 |   |
| Net loss per share of Common Stock, basic and diluted                         |     |              |      (0.02 | ) |     |      |      (0.04 | ) |

<div align='center'>F-39</div>

REVIUM RX.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Cont.)

| p. | The Company applies the provisions of ASC 805, “Business                                                                                 
 Combination” and allocates the fair value of purchase consideration to the tangible assets acquired, liabilities assumed, and intangible 
 assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of     
 these identifiable assets and liabilities is recorded as