Company: RETO
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087644
Chunk: 49

Company: ReTo Eco-Solutions, Inc.
Filing Date: 2025-09-15
Form: F-1
Chunk 49
---
 savings that the Company may achieve, or any additional operating expenses that may be incurred with respect to the combined company. The unaudited pro forma combined financial statements should be read in conjunction with ReTo’s audited financial statements included in its Annual Report on Form 20-F for the annual period ended December 31, 2024, filed with the Securities and Exchange Commission (“SEC”) on May 9, 2025 (“ReTo 20-F”). 29 Note 3. Estimated Merger Consideration and Preliminary Purchase Price Allocation The transaction was accounted for as a business combination in accordance with ASC 805, and as such, assets acquired, liabilities assumed, and consideration transferred were recorded at their estimated fair values on the acquisition date. The fair value of the assets and liabilities in the unaudited pro forma combined financial statements are based upon a preliminary assessment of fair value and may change as valuations for certain tangible assets and intangible assets are finalized and the associated income tax impacts are determined. The Company expects to finalize the purchase price allocation as soon as practicable, but no longer than one year from the acquisition date. The following table summarizes the preliminary allocation of the consideration paid for MeinMalzeBier to the preliminary estimated fair value of the assets acquired and liabilities assumed at the acquisition date, with the excess recorded to goodwill.

| Cash consideration                          |     | $ |  3,978,000 |   |
| Shares consideration (a)                    |     |   |  1,125,137 |   |
| Total consideration                         |     | $ |  5,103,137 |   |
|                                             |     |   |         51 | % |
| 100% of equity value                        |     | $ | 10,006,151 |   |
| Assets acquired:                            |     |   |            |   |
| Cash and cash equivalents                   |     | $ |      3,196 |   |
| Accounts receivable                         |     |   |     80,719 |   |
| Prepaid assets and other receivable         |     |   |     63,382 |   |
| Inventories                                 |     |   |     90,377 |   |
| Fixed assets, net                           |     |   |    215,197 |   |
| Right-of-use assets                         |     |   |    107,718 |   |
| Other non-current assets                    |     |   |      2,731 |