Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 205

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 205
---
 | ​ | ​                           | ​ |    ​ | ​ | ​ | ​ | ​                      | $ |       0.38 | ​ | ​ |

101

TABLE OF CONTENTS

### NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

#### Basis of Presentation
The Business Combination will be accounted for as a reverse recapitalization under GAAP. Under this method of accounting, Haymaker will be treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the financial statements of the post-combination company will represent a continuation of the financial statements of Concrete with the Business Combination treated as the equivalent of Concrete issuing stock for the net assets of Haymaker, accompanied by a recapitalization. The net assets of Haymaker will be stated at historical costs, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be presented as those of Concrete in future reports of PubCo. The historical information of Concrete as of and for the six months ended June 30, 2025 has been adjusted to include the estimated transaction accounting adjustments of the Thunder Acquisition. The historical information of Concrete for the period from inception (May 22, 2024) through December 31, 2024 has been adjusted to include the estimated transaction accounting adjustments of the Thunder Acquisition along with transaction accounting adjustments for the acquisition of Eagle and Ram, including revenues and expenses for the period January 1, 2024 through July 29, 2024.

Suncrete has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances under both the No Redemption Scenario and the Maximum Contractual Redemptions Scenario:

•

Suncrete members comprising a relative majority of the voting power of PubCo and having the ability to nominate six of the eight members of PubCo’s Board;

•

Suncrete’s operations prior to the acquisition comprising the only ongoing operations of PubCo; and

•

Suncrete’s senior management comprising a majority of the senior management of PubCo.

The unaudited pro forma condensed combined balance sheet as of June 30, 2025, assumes that the Business Combination and related transactions occurred on June 30, 2025. The unaudited pro forma condensed combined statements of operations for the six months ended June 30, 2025 and for the year ended December 31, 2024, presents pro forma effect to the Business Combination as if it had been completed on January 1,