Company: RNGE
Filing Date: 2025-03-31
Form Type: 424B3
Source: 0001641172-25-001863
Chunk: 59

Company: RANGE IMPACT, INC.
Filing Date: 2025-03-31
Form: 424B3
Chunk 59
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 obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the Audit Committee and that: 1) related to accounts or disclosures that are material to the consolidated financial statements and 2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ Meaden & Moore, Ltd.

MEADEN & MOORE, LTD.

We have served as the Company’s auditor since 2021.

Cleveland, Ohio

March 28, 2025

| F-2 |

<div align='center'>RANGE IMPACT, INC.

CONSOLIDATED BALANCE SHEETS</div>

| Assets                                                                                     
 Current                                                                                    
 Assets                                                                                     |     | December 
 31       
 2024     |             |   |     | 2023 |             |   |
|:-------------------------------------------------------------------------------------------|:----|:---------|------------:|:--|:----|:-----|------------:|:--|
| Cash and cash equivalents                                                                  |     | $        |     167,286 |   |     | $    |   2,176,581 |   |
| Accounts receivable                                                                        |     |          |   3,209,070 |   |     |      |   7,185,411 |   |
| Contract assets                                                                            |     |          |     154,354 |   |     |      |     247,310 |   |
| Prepaid expenses                                                                           |