Company: RAIN
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001213900-25-032239
Chunk: 790

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 4
Chunk 790
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 101.SCH  
     
    Inline XBRL Taxonomy Extension Schema Document

    101.DEF  
     
    Inline XBRL Taxonomy Extension Definition Linkbase Document

    101.LAB  
     
    Inline XBRL Taxonomy Extension Labels Linkbase Document

    101.PRE  
     
    Inline XBRL Taxonomy Extension Presentation Linkbase Document

    104  
     
    Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

†Certain of the exhibits and schedules
to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5). The Company agrees to furnish a copy of all omitted
exhibits and schedules to the SEC upon its request.

+Denotes management contract
or compensatory plan or arrangement.

*Filed herewith.

**Furnished herewith.

Item 16. Form 10-K Summary.

None.

70

INDEX TO FINANCIAL STATEMENTS

    Page
  
    Report of Independent Registered Public Accounting
    Firm (PCAOB ID Number 100)
     
    F-2
  
    Consolidated Financial Statements

    Consolidated Balance Sheets
     
    F-3
  
    Consolidated Statements of Operations
     
    F-4
  
    Consolidated Statements of Stockholders’
    Equity
     
    F-5
  
    Consolidated Statements of Cash Flows
     
    F-6
  
    Notes to Consolidated Financial Statements
     
    F-7

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Stockholders and the Board of Directors
of

Rain Enhancement Technologies Holdco, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated
balance sheets of Rain Enhancement Technologies Holdco, Inc. and Subsidiaries (the “Company”) as of December 31, 2024 and
2023, and the related consolidated statements of operations, changes in stockholder’s deficit and cash flows for the years ended
December 31, 2024 and 2023, and the related notes (collectively referred to as the “consolidated financial statements”). In
our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the
Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years ended December