Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 652

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 652
---
 goodwill allocated to that reporting unit. The fair value

<div align='center'>F-115</div>

TABLE OF CONTENTS

#### SRM, INC. DBA SCHWARZ READY MIX AND SUBSIDIARIES

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
<div align='center'>**Periods Ended June 30, 2025, and December 31, 2024**</div>

**Note 1. Nature of Operations and Significant Accounting Policies (Continued)

of reporting units is determined using a combination of discounted cash flow analyses and market-based valuation methods, which require management to make significant estimates and assumptions regarding future cash flows, growth rates, discount rates, and market comparables.

The Companies monitor for potential triggering events between annual impairment tests, such as significant adverse changes in the business climate, operating results, or market conditions, which could indicate that goodwill may be impaired.

The Companies disclose the total carrying amount of goodwill and changes in the carrying amount during the period, including additions, impairment losses, and disposals. For each impairment loss recognized, the Companies disclose the facts and circumstances leading to the impairment, the amount of the loss, and the method of determining the fair value of the associated reporting unit. Goodwill is presented as a separate line item in the consolidated balance sheet. Impairment losses, if any, are presented as a separate line item in the consolidated statement of operations before income from operations.

Management’s estimates and assumptions used in the goodwill impairment analysis are considered critical accounting estimates due to the significant judgment involved and the potential for material impact on the Companies’ financial condition and results of operations. Changes in these estimates or in actual results could materially affect the evaluation of goodwill for impairment in future periods

Asset retirement obligations: The Companies recognize the fair value of an asset retirement obligation in the period in which it is incurred if a reasonable estimate of fair value can be made. The Companies determine the fair value of the asset retirement obligation by calculating the present value of the expected cash flows. The fair value of the liability is added to the carrying amount of the associated asset. As of June 30, 2025, and December 31, 2024, the Companies have no net amounts included in property and equipment for asset retirement obligations, as all such amounts have been fully depreciated in the year of recognition. The retirement obligation will increase as production continues, including an adjustment for accretion related to the passage of time, until the obligation is settled.

The asset retirement obligation is adjusted