Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 394

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 394
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 provisions could significantly affect the amount of accretion recorded in future periods.

#### Impairment of Long-Lived Assets
We evaluate long-lived assets, including property, plant and equipment and amortizable intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability is assessed based on the undiscounted future cash flows expected to result from the use and eventual disposition of the asset group. If the carrying amount exceeds the estimated undiscounted cash flows, an impairment charge is recognized in the amount by which the carrying amount exceeds its fair value.

As of December 31, 2024, the carrying amount of property, plant and equipment was approximately $67.0 million, customer relationship intangibles totaled $61.6 million, and indefinite-lived trade name assets totaled $16.8 million. We evaluated our long-lived assets as of December 31, 2024 and 2023 and concluded that no impairment existed, as the estimated undiscounted cash flows for each asset group exceeded the carrying amounts by a substantial margin.

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No impairment charges were recognized during the Successor Periods (May 22, 2024 through December 31, 2024 and the six months ended June 30, 2025). We will continue to monitor for potential triggering events in future periods, including changes in market conditions, operating performance, or utilization levels.

### Business Combination Accounting
We account for business combinations using the acquisition method of accounting in accordance with ASC 805, which requires us to recognize the identifiable tangible and intangible assets acquired and liabilities assumed at their estimated fair values as of the acquisition date, other than leases and contract assets and liabilities acquired in connection with business combinations. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.

We may adjust the amounts recognized in an acquisition during a measurement period after the acquisition date. Any such adjustments are the result of subsequently obtaining additional information that existed at the acquisition date regarding the assets acquired or the liabilities assumed. Measurement period adjustments are generally recorded as increases or decreases to goodwill, if any, recognized in the transaction. The cumulative impact of measurement period adjustments on depreciation, amortization and other income statement items is recognized in the period the adjustment is determined. The measurement period ends once we have obtained all necessary information that existed as of the acquisition date but does not extend beyond one year from the date of acquisition.