Company: RAIN
Filing Date: 2025-11-13
Form Type: 424B3
Source: 0001213900-25-110123
Chunk: 16

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-11-13
Form: 424B3
Chunk 16
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  common 
   stock |            |   |     | Class B 
 common  
 stock   |         |   |
| Basic and diluted net loss per common share:         |     |                                         |            |   |     |         |         |   |     |         |            |   |     |         |         |   |
| Numerator:                                           |     |                                         |            |   |     |         |         |   |     |         |            |   |     |         |         |   |
| Allocation of net loss                               |     |                                       $ | (4,600,112 | ) |     | $       | (35,287 | ) |     |       $ | (3,349,006 | ) |     | $       | (14,768 | ) |
| Denominator:                                         |     |                                         |            |   |     |         |         |   |     |         |            |   |     |         |         |   |
| Basic and diluted weighted average share outstanding |     |                                         |  7,528,761 |   |     |         |  57,752 |   |     |         |  1,816,340 |   |     |         |   8,009 |   |
| Basic and diluted net loss per common share          |     |                                       $ |      (0.61 | ) |     | $       |   (0.61 | ) |     |       $ |      (1.84 | ) |     | $       |   (1.84 | ) |

Recent Accounting Pronouncements

In December 2023, the FASB issued ASU No. 2023-09
(Topic 740), Improvements to Income Tax Disclosures. The ASU requires disaggregated information about a reporting entity’s
effective tax rate reconciliation as well as an expansion of other income tax disclosures. The ASU is effective on a prospective basis
for annual reporting periods beginning after December 15, 2024. The Company will adopt ASU 2023-09 in its fourth quarter of 2025
for the period ending December 31, 2025, and the adoption will impact only the disclosures with no material impact on the Company’s
consolidated financial statements.

Issued in November 2024, ASU 2024-03, Disaggregation
of income Statement Expenses (Subtopic 220-40), requires the disaggregated disclosure of specific