Company: RNGE
Filing Date: 2025-11-19
Form Type: 424B3
Source: 0001493152-25-024206
Chunk: 17

Company: RANGE IMPACT, INC.
Filing Date: 2025-11-19
Form: 424B3
Chunk 17
---
, which closed on that date. Refer to Note 3 for more details.

The total undiscounted amount of estimated future cash flows required to satisfy the Company’s AROs over a 25-year projection period was approximately $60,617,039 as of March 31, 2025. The Company uses an annual inflation rate of 2.72% to forecast these estimated future cash flows and a credit-adjusted risk-free rate of 7.18% to discount these future inflation-adjusted obligations to a present value.

The Company periodically reviews the estimated reclamation costs and timing assumptions used in calculating AROs. Changes in estimates are reflected in the period in which they occur. Actual costs may differ from those estimated due to changes in applicable laws and regulation, inflation, post-mine land use changes, and the final scope of the reclamation and water restoration activities.

The following table summarizes the changes in asset retirement obligations for the nine months ended September 30, 2025:

SCHEDULE OF ASSET RETIREMENT OBLIGATION

| Asset retirement obligations as of January 1, 2025          
 Initial asset retirement obligations as of March 31, 2025   |     |   |          - 
 43,079,071 |   |
|:------------------------------------------------------------|:----|:--|-----------:|:--|
| Accretion expense for the period                            |     |   |  1,243,945 |   |
| Sites removed during the period                             |     |   | (6,429,480 | ) |
| Sites added during the period                               |     |   | 10,399,477 |   |
| Expenditures during the period                              |     |   |   (753,866 | ) |
| Total asset retirement obligations as of September 30, 2025 |     | $ | 47,539,147 |   |
| Total asset retirement obligations                          |     | $ | 47,539,147 |   |

| 12 |

Income Taxes

The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized as income (loss) in the period that includes the enactment date.

Leases

The Company determines whether a contract is, or contains,