Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 530

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 530
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 balance sheets are reconciled in the following table:

| ​ | Class A Ordinary Shares subject to possible redemption, December 31, 2024 | ​ | ​ | ​ | $ | 249,760,654 | ​ | ​ |
| ​ | Plus:                                                                     | ​ | ​ | ​ | ​ |           ​ | ​ | ​ |
| ​ | Accretion of carrying value to redemption value                           | ​ | ​ | ​ | ​ |   2,634,676 | ​ | ​ |
| ​ | Class A Ordinary Shares subject to possible redemption, March 31, 2025    | ​ | ​ | ​ | ​ | 252,395,330 | ​ | ​ |
| ​ | Plus:                                                                     | ​ | ​ | ​ | ​ |           ​ | ​ | ​ |
| ​ | Accretion of carrying value to redemption value                           | ​ | ​ | ​ | ​ |   2,663,475 | ​ | ​ |
| ​ | Class A Ordinary Shares subject to possible redemption, June 30, 2025     | ​ | ​ | ​ | $ | 255,058,805 | ​ | ​ |

Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs”, and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the Initial Public Offering. Offering costs directly attributable to the issuance of an equity contract to be classified in equity are recorded as a reduction in equity. Offering costs for equity contracts that are classified as assets and liabilities are expensed immediately. The Company incurred offering costs amounting to $13,424,812, consisting of $4,000,000 of cash underwriting fees, $8,650,000 of deferred underwriting fees and $774,812 of other offering costs. As such, the Company recorded $13,326,517 of offering costs as a reduction of temporary equity and $98,295 of offering costs as a reduction of permanent equity. Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes” (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss