Company: RNGE
Filing Date: 2025-11-19
Form Type: 424B3
Source: 0001493152-25-024206
Chunk: 30

Company: RANGE IMPACT, INC.
Filing Date: 2025-11-19
Form: 424B3
Chunk 30
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12. SEGMENT INFORMATION

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about services, categories, business segments and major customers in financial statements. The Company has two reportable segments that are based on the following business units: (i) Range Land and (ii) Range Services. Range Reclaim, Range Security and Range Water, which had been previously reported as separate operating business segments are now captured within the Range Services operating business segment. As described in Note 4, the Company’s Graphium Biosciences segment was reported as discontinued operations during the third quarter of 2024, and accordingly, the results of this segment are excluded from the table below, which only reflects continuing operations for all periods presented. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision-maker has been identified as the Company’s Chief Executive Officer, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics, nature of products and services, and procurement, manufacturing and distribution processes.

The two reportable segments that result from applying the aggregation criteria are as follows:

| ● | Range                                                                               
 Land – mine land acquired, reclaimed and repurposed for next generation uses        |
| ● | Range                                                                               
 Services – services in support of reclamation and repurposing of acquired mine land |

The Company had no inter-segment sales for the periods presented.

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Summarized financial information concerning the Company’s reportable segments (excluding discontinued operations) is shown below:

SCHEDULE OF FINANCIAL INFORMATION OF REPORTABLE SEGMENT

By Categories

|                                            |     | For the three months ended September 30, 2025 |            |   |     |                |          |   |     |           |          |   |     |       |            |   |
|:-------------------------------------------|:----|:----------------------------------------------|-----------:|:--|:----|:---------------|---------:|:--|:----|:----------|---------:|:--|:----|:------|