Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 560

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 560
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 production of ready-mix concrete, as well as supplies for maintaining the Company’s plant facilities and equipment. Inventory is valued at the lower of cost or net realizable value, with cost determined using either the first-in, first-out or average cost method. Inventory is evaluated for obsolescence or damage, and any items identified as unusable are written off as an expense in the period identified. Property, Plant and Equipment, net Property, plant and equipment are initially recorded at cost or, if acquired in connection with a business combination, at fair value, and depreciated on a straight-line basis over their estimated useful lives. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Leasehold improvements for operating leases are amortized over the lesser of the term of the related lease or the estimated lives of the improvements. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in (Gain) loss on disposal of assets, net on the Company’s Consolidated and Combined Statements of Operations. Management periodically assesses the estimated useful life over which assets are depreciated. If the analysis warrants a change in the estimated useful life of Property, plant and equipment, management will reduce the estimated useful life and depreciate the carrying value prospectively over the revised remaining useful life. The estimated useful lives of the Company’s Property, plant and equipment is as follows:

| Asset Category              | ​ | ​ | Estimated Useful Life | ​ |
| Land                        | ​ | ​ | Not Depreciated       | ​ |
| Buildings                   | ​ | ​ | 30 years              | ​ |
| Plant & Equipment           | ​ | ​ | 7 – 10 years          | ​ |
| Vehicles                    | ​ | ​ | 5 years               | ​ |
| Office Equipment & Software | ​ | ​ | 5 – 7 years           | ​ |

Intangible Assets — Customer Relationships The Company’s intangible assets consist of customer relationships and trade names acquired in business combinations. The Company amortizes customer relationships over their estimated useful lives, using the straight-line method (see Note 4 for details). Impairment of Long-Lived Assets The Company’s long-lived assets (Property, plant and equipment and amortizable intangible assets) are tested for impairment