Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 267

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 267
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 basic income per share for the periods presented.

<div align='center'>F-44

COLISEUM ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2023</div>

The following tables reflect the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts):

| Basic and diluted                                        
 net income per ordinary share:                           
 Numerator:                                               |     | For                          
 the years ended December 31, 
 2023                         
 Class A                      
 ordinary                     
 shares subject               
 to possible                  
 redemption                   |           |     | Class B        
 and            
 non-redeemable 
 Class A        |           |     | 2022           
 Class A        
 ordinary       
 shares subject 
 to possible    
 redemption     |            |     | Class B        
 and            
 non-redeemable 
 Class A        |           |
|:---------------------------------------------------------|:----|:-----------------------------|----------:|:----|:---------------|----------:|:----|:---------------|-----------:|:----|:---------------|----------:|
| Allocation                                               
 of net income                                            |     | $                            | 2,247,409 |     | $              |   852,252 |     | $              |  6,076,994 |     | $              | 1,519,249 |
| Denominator:                                             |     |                              |           |     |                |           |     |                |            |     |                |           |
| Basic                                                    
 and diluted weighted average ordinary shares outstanding |     |                              | 9,888,845 |     |                | 3,750,000 |     |                | 15,000,000 |     |                | 3,750,000 |
| Basic                                                    
 and diluted net income per ordinary share                |     | $                            |      0.23 |     | $              |      0.23 |     | $              |       0.41 |     | $              |      0.41 |

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations and cash flows.

Fair Value of Financial Instruments

The Company applies ASC