Company: RAIN
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001213900-25-032239
Chunk: 689

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 3
Chunk 689
---
 the Sarbanes-Oxley Act of 2002.

    97.1*
     
    Rain Enhancement Technologies Holdco, Inc. Policy for the Recovery of Erroneously Awarded Compensation.

    101.INS 
     
    Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

    101.CAL  
     
    Inline XBRL Taxonomy Extension Calculation Linkbase Document

    101.SCH  
     
    Inline XBRL Taxonomy Extension Schema Document

    101.DEF  
     
    Inline XBRL Taxonomy Extension Definition Linkbase Document

    101.LAB  
     
    Inline XBRL Taxonomy Extension Labels Linkbase Document

    101.PRE  
     
    Inline XBRL Taxonomy Extension Presentation Linkbase Document

    104  
     
    Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

†Certain of the exhibits and schedules
to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5). The Company agrees to furnish a copy of all omitted
exhibits and schedules to the SEC upon its request.

+Denotes management contract
or compensatory plan or arrangement.

*Filed herewith.

**Furnished herewith.

Item 16. Form 10-K Summary.

None.

70

INDEX TO FINANCIAL STATEMENTS

    Page
  
    Report of Independent Registered Public Accounting
    Firm (PCAOB ID Number 100)
     
    F-2
  
    Consolidated Financial Statements

    Consolidated Balance Sheets
     
    F-3
  
    Consolidated Statements of Operations
     
    F-4
  
    Consolidated Statements of Stockholders’
    Equity
     
    F-5
  
    Consolidated Statements of Cash Flows
     
    F-6
  
    Notes to Consolidated Financial Statements
     
    F-7

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Stockholders and the Board of Directors
of

Rain Enhancement Technologies Holdco, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated
balance sheets of Rain Enhancement Technologies Holdco, Inc. and Subsidiaries (the “Company”) as of December 31, 2024 and
2023, and the