Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 598

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 598
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<div align='center'>F-75</div>

TABLE OF CONTENTS

improvements for operating leases are amortized over the lesser of the term of the related lease or the estimated lives of the improvements. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in (Gain) loss on disposal of assets, net on the Condensed Consolidated and Combined Statements of Operations. The estimated useful lives of the Company’s property, plant and equipment is as follows:

| Asset Category              | ​ | ​ | Estimated Useful Life | ​ |
| Land                        | ​ | ​ | Not Depreciated       | ​ |
| Buildings                   | ​ | ​ | 30 years              | ​ |
| Plant & Equipment           | ​ | ​ | 7 – 10 years          | ​ |
| Vehicles                    | ​ | ​ | 5 years               | ​ |
| Office Equipment & Software | ​ | ​ | 5 – 7 years           | ​ |

Intangible Assets — Customer Relationships The Company’s intangible assets consist of customer relationships and trade names acquired in business combinations. The Company amortizes customer relationships over their estimated useful lives, using the straight-line method (see Note 4 for details). Impairment of Long-Lived Assets The Company’s long-lived assets (property, plant and equipment and amortizable intangible assets) are tested for impairment whenever events or changes in business circumstances indicate that the carrying amount of the asset may not be fully recoverable. A long-lived asset group is considered impaired when the anticipated undiscounted future cash flows from the use and eventual disposition of the asset group is less than its carrying value. If the carrying value is not recoverable, an impairment loss is measured as the excess of the asset’s carrying value over its estimated fair value. No impairments of long-lived assets were recorded during the six months ended June 30, 2025 (Successor) or the six months ended June 30, 2024 (Predecessor). Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of consideration over the fair value of net assets acquired and is not amortized. Goodwill is tested annually for impairment or more frequently if events or changes in circumstances indicate that an interim impairment test is required. Trade names with indefinite lives are also subject to annual impairment testing, or more frequent testing if facts and circumstances indicate that an interim test is necessary. Revenue from