Company: RAIN
Filing Date: 2025-11-13
Form Type: 424B3
Source: 0001213900-25-110123
Chunk: 19

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-11-13
Form: 424B3
Chunk 19
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 CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025</div>

Intangible Assets

Intangible assets as of September 30, 2025 and
December 31, 2024 are composed of licenses under certain patents and designs for weather modification and rainfall ionization equipment
to Dr. Anderson and the Technical Advisor as discussed above.

Management anticipates that equipment utilizing
certain of these patents and designs will become operational and placed in service within 2025. The Company amortizes those assets on
a straight-line basis over the estimated useful lives of the assets under full-month convention. The Company plans to continually adapt
to incorporate new technologies and to expand into markets that may be created by new technologies for rainfall generation. As a result,
the Company anticipates that the licensed patents and designs will have a ten-year useful life before the Company transitions
and adopts new technologies.

Intangible assets as of September 30, 2025 and
December 31, 2024 were comprised of the following:

|                                                                   |     |     |    Weighted 
     Average 
 Useful Life 
     (Years) |     | Carrying Value | September 30, 
          2025 |   |     |   | December 31, 
         2024 |   |
|:------------------------------------------------------------------|:----|:----|------------:|:----|:---------------|--------------:|:--|:----|:--|-------------:|:--|
| Intangible assets:                                                |     |     |             |     |                |               |   |     |   |              |   |
| Licensed technology for weather modification                      |     |     |          10 |     | $              |        33,000 |   |     | $ |       33,000 |   |
| Purchased intellectual property for rainfall ionization equipment |     |     |          10 |     | $              |        83,750 |   |     |   |       83,750 |   |
| Less:                                                             |     |     |             |     |                |               |   |     |   |              |   |
| Accumulated amortization                                          |     |     |             |     |                |       (33,080 | ) |     |   |      (24,323 | ) |
| Total intangible assets, net                                      |     |     |             |     | $              |        83,670 |   |