Company: WBI
Filing Date: 2025-09-18
Form Type: 424B4
Source: 0001193125-25-206805
Chunk: 376

Company: WaterBridge Infrastructure LLC
Filing Date: 2025-09-18
Form: 424B4
Chunk 376
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 interim periods within fiscal years beginning after December 15, 2024. The Company has adopted and retroactively applied this standard to our Financial Statements. See Segment Information above for the required disclosures.

<div align='center'>F-31

WaterBridge NDB Operating LLC and Subsidiaries

Notes to the Consolidated Financial Statements</div>

On January 1, 2023, we adopted ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), which changed how we account for credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The adoption of this update did not have a material impact on our Financial Statements. Recent Accounting Pronouncements Not Yet Adopted In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40). This guidance requires tabular disclosure of specified natural expenses in certain expense captions, a qualitative description of amounts that are not separately disaggregated, and disclosure of the Company's definition and total amount of selling expenses. We plan to adopt this guidance and conform with the disclosure requirements when it becomes mandatorily effective for annual periods beginning after December 15, 2026. We are currently assessing the impact of this standard on our Financial Statements and related disclosures. 3. Additional Financial Statement Information Other Balance Sheet information is as follows:

| Prepaids and other current assets       |     | December 31, 
 2024         |        |     | 2023 |        |
|:----------------------------------------|:----|:-------------|-------:|:----|:-----|-------:|
| Prepaid insurance                       |     | $            |  4,335 |     | $    |  3,279 |
| Prepaid deposits                        |     |              |    505 |     |      |    442 |
| Debt issuance costs                     |     |              |    474 |     |      |  1,726 |
| Other                                   |     |              |    694 |     |      |    351 |
| Total prepaids and other current assets |     | $            |  6,008 |     | $    |  5,798 |
| Accounts payable                        |     |              |        |     |      |        |
| Trade payable                           |     | $            | 13,202 |     | $