Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 595

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 595
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 | $ |      — | ​ | ​ | ​ | ​ | ​                            | $ |   4,433 | ​ | ​ |

F-73

TABLE OF CONTENTS

### NOTES TO UNAUDITED CONDENSED CONSOLIDATED AND CONDENSEDCOMBINED FINANCIAL STATEMENTS

#### Note 1.   General

#### Organization
**Concrete Partners Holding, LLC (the “Company,” the “Successor,” or “Concrete Holdings”) was formed in May 2024 as a Delaware limited liability company to serve as a holding company. The Company subsequently formed Concrete Partners, LLC (“Concrete Partners”) and its wholly owned subsidiary, Eagle Concrete Holdings, LLC (“Eagle Holdings”). Through Eagle Holdings, the Company wholly owns Eagle Redi-Mix Concrete, LLC (“Eagle”) and Ram Transportation, LLC (“Ram”) (collectively, the “Predecessor”), which are Oklahoma limited liability companies primarily engaged in the production and delivery of ready-mix concrete and related materials.

Eagle and Ram were under common control for all periods presented. Accordingly, the accompanying Predecessor condensed combined financial statements reflect the combined results of Eagle and Ram as if they had been a single reporting entity for all historical periods.

On July 29, 2024 (the “Closing Date”), the Company acquired 100% of the membership interests in Eagle and Ram from their previous equity holders (the “Concrete Acquisition”). Following the acquisition, the Company operates an integrated ready-mix concrete platform serving infrastructure, commercial, and residential construction projects throughout Oklahoma and Arkansas.

As a result of the Concrete Acquisition, the accompanying condensed financial statements reflect the activity of both the Successor and the Predecessor. The financial statements present three distinct reporting periods: (i) a Successor period for the six months ended June 30, 2025, (ii) a Successor stub period from May 22, 2024 (date of inception) through June 30, 2024, and (iii) a Predecessor period for the six months ended June 30, 2024. The Company was determined to be the accounting acquirer and has applied the acquisition method of accounting in accordance with ASC 805, Business Combinations. Accordingly, a black-line division has been placed between the Successor and Predecessor periods to signify the condensed consolidated financial statements for the Successor period are not comparable to the condensed combined financial statements of the Predecessor period.

Although Concrete Holdings was formed on May 22, 202