Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 210

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 210
---
 consolidated
statements of operations is based on the following for the years ended December 31, 2024 and 2023:

|                                                      |     | For the years ended December 31, |            |   |     |              |         |   |     |              |          |   |     |              |   |
|                                                      |     |                             2024 |            |   |     |              |         |   |     |         2023 |          |   |     |              |   |
|                                                      |     |                          Class A 
                     common stock |            |   |     | Class B      
 common stock |         |   |     |      Class A 
 common stock |          |   |     | Class B      
 common stock |   |
| Basic and diluted net loss per common share:         |     |                                  |            |   |     |              |         |   |     |              |          |   |     |              |   |
| Numerator:                                           |     |                                  |            |   |     |              |         |   |     |              |          |   |     |              |   |
| Allocation of net loss                               |     |                                $ | (4,486,728 | ) |     | $            | (47,033 | ) |     |            $ | (437,007 | ) |     | $            | - |
| Denominator:                                         |     |                                  |            |   |     |              |         |   |     |              |          |   |     |              |   |
| Basic and diluted weighted average share outstanding |     |                                  |  1,956,836 |   |     |              |  20,513 |   |     |              |  920,538 |   |     |              | - |
| Basic and diluted net loss per common share          |     |                                $ |      (2.29 | ) |     | $            |   (2.29 | ) |     |            $ |    (0.47 | ) |     | $            | - |

<div align='center'>F-12</div>

Recent Accounting Pronouncements

In November 2023, the FASB issued Accounting Standards Update (“ASU”)
2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”. The amendments in this ASU expand
public entities’ segment disclosures by requiring disclosure of significant segment expenses that are