Company: RMIX
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001104659-25-110488
Chunk: 558

Company: Suncrete, Inc.
Filing Date: 2025-11-12
Form: S-4
Chunk 558
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 the application of the acquisition method of accounting in the Successor period, a black-line division has been placed between the Successor and Predecessor periods to signify the consolidated financial statements for the Successor period are not comparable to the consolidated financial statements of the Predecessor period.

### Use of Estimates in the Preparation of Financial Statements
The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates of the Company include the estimated fair value of consideration transferred, assets acquired, and liabilities assumed in business combinations, useful lives of property, plant and equipment and intangible assets, and the valuation of share-based compensation awards. Actual results could differ from those estimates.

<div align='center'>F-49</div>

TABLE OF CONTENTS

### NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS

#### Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, cash in bank accounts and highly liquid investments with original maturities of three months or less from the date of purchase. The Company’s total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank per depositor. The Company may maintain cash balances in bank accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) coverage limit. The Company monitors the creditworthiness of its banking institutions and believes its risk of loss is not significant. As of December 31, 2024 and 2023, the Company had no restricted cash balances.

#### Revenue from Contracts with Customers
The Company earns revenue primarily from the sale of concrete, with most revenue generated from orders under master purchase agreements or through direct sales to third-party contractors and suppliers. Each contract typically includes a single performance obligation: the delivery of ready-mix concrete to the customer’s job site. Control transfers and revenue is recognized at a point in time upon delivery, which is when the customer becomes obligated to pay. The Company invoices customers at the time of delivery, and payment terms are generally 30 days.

The Company may earn additional revenue from fuel surcharges, waiting time charges, extra stops, and other services. These items are considered variable consideration and are recognized at the point in time the underlying performance obligation is satisfied — typically at the time of delivery — as the variability is resolved at that time. These charges do not