Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 596

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 596
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4, it had no operational activities or revenues prior to the acquisition of Eagle and Ram on July 29, 2024. From formation through the Closing Date, the Company incurred certain acquisition-related costs in connection with the Concrete Acquisition, which have been recorded in the condensed consolidated financial statements. Other than these acquisition-related expenses, there were no substantive operating activities prior to the acquisition date.

Note 2. Basis of Presentation and Significant Accounting Policies**

#### Basis of Presentation
The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial reporting. Certain disclosures that would typically be included in annual financial statements have been condensed or omitted.

All adjustments of normal, recurring nature considered necessary for a fair presentation of the interim financial statements have been included. The operating results for the six months ended June 30, 2025 are not necessarily indicative of results for the full year ending December 31, 2025. These unaudited interim condensed consolidated financial statements do not include all information and note disclosures required by GAAP for annual financial statements. Therefore, this information should be read in conjunction with our consolidated financial statements and related notes for the fiscal year ended December 31, 2024.

#### Principles of Consolidation
The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

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The condensed combined financial statements for the Predecessor period represent the combination of the accounts of Eagle Redi-Mix Concrete, LLC and Ram Transportation, LLC, which were under common ownership and management during the periods presented but were not consolidated with the Company. All intercompany balances and transactions between Eagle and Ram have been eliminated in combination.

#### Use of Estimates
The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by the Company include the fair value of consideration transferred, assets acquired, and liabilities assumed in business combinations, as well as the estimated useful lives of property, plant and equipment and intangible assets. Actual results may differ from those estimates.

#### Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, demand deposits, and highly liquid investments with original maturities