Company: WBI
Filing Date: 2025-09-08
Form Type: S-1/A
Source: 0000950170-25-113383
Chunk: 355

Company: WaterBridge Infrastructure LLC
Filing Date: 2025-09-08
Form: S-1/A
Chunk 355
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 5,231 |   |
| Brackish water wells, facilities, ponds and related equipment                  |             |         |                                    8.2 |     |   |     25,780 |     |                                                   |            1,565 |   |     |   |             3,129 |   |
| Land                                                                           |             | N/A     |                                        |     |   |        241 |     | -                                                 |                  |   |     | - |                   |   |
| Construction in progress                                                       |             | N/A     |                                        |     |   |     54,568 |     | -                                                 |                  |   |     | - |                   |   |
| Identifiable intangible assets:                                                |             |         |                                        |     |   |            |     |                                                   |                  |   |     |   |                   |   |
| Customer contracts                                                             |             | 8 years |                                        |     |   |    911,800 |     |                                                   |           56,988 |   |     |   |           113,975 |   |
| Total pro forma depreciation, amortization and accretion expense               |             |         |                                        |     |   |            |     |                                                   |           83,987 |   |     |   |           167,971 |   |
| Less: historical depreciation, amortization and accretion expense              |             |         |                                        |     |   |            |     |                                                   |          (59,298 | ) |     |   |          (120,048 | ) |
| Total pro forma adjustment to depreciation, amortization and accretion expense |             |         |                                        |     |   |            |     | $                                                 |           24,689 |   |     | $ |            47,923 |   |

(e) Reflects the elimination of WBEF’s debt issuance cost amortization associated with the WBM Term Loan and the WBM Revolving Credit Facility.

<div align='center'>F-14

WaterBridge Infrastructure LLC

Notes to the Unaudited Pro Forma Condensed Combined Financial Statements</div>

Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Financial Information related to the Acquisition of Desert Environmental in the WaterBridge Combination The Company made the following adjustments and assumptions related to the acquisition of Desert Environmental in the WaterBridge Combination in the preparation of the unaudited pro forma condensed combined balance sheet: (a)