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RAIN US Equity

Rain Enhancement Technologies Holdco, Inc.Industrials · Misc Industrial & Commercial Machinery & Equipment · CIK 2028293 · FY ends Dec 31
$0.85
-0.03 (-3.92%)
USD · as of 2026-08-21 · marketstack
Returns are measured from 2025-01-02 — the price history has a 342-day gap before it.

RAIN · 10-K · period ended 2024-12-31

← all RAIN documents
filed 2025-04-16 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2024

OR

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 001-42460

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.

(Exact name of registrant as specified in its

charter)

(Address of Principal Executive Offices) (Zip Code)

339-222-6714

Registrant’s telephone number, including

area code

Securities registered pursuant to Section 12(b)

of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Securities registered

pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a

well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐No☒

Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐No☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes☒ No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒ No ☐

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”

and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of

its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public

accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error

corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s

executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐

No ☒

The registrant was not a public company at June

30, 2024, the last business day of the registrant’s most recently completed second fiscal

quarter, and therefore it cannot calculate the aggregate market value of its voting and non-voting common equity held by non-affiliates

at such date. The registrant’s Class A common stock began trading on the Nasdaq Stock Market LLC on January 2, 2025.

As of April 15, 2025, there were 7,528,761

shares of the registrant’s Class A common stock, par value $0.0001 per share, and 57,752 shares of the registrant’s Class

B common stock, par value $0.0001 per share, outstanding.

DOCUMENTS INCORPORATED

BY REFERENCE

None.

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.

Table of Contents

Page

PART I

Item 1. Business 1

Item 1A. Risk Factors 12

Item 1B. Unresolved Staff Comments 41

Item 1C. Cybersecurity 41

Item 2. Properties 41

Item 3. Legal Proceedings 41

Item 4. Mine Safety Disclosures 41

PART II

Item 6 [Reserved] 42

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 51

Item 8. Financial Statements and Supplementary Data 51

Item 9A. Controls and Procedures 52

Item 9B. Other Information 52

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. 52

PART III

Item 10. Directors, Executive Officers and Corporate Governance 53

Item 11. Executive Compensation 57

Item 14. Principal Accountant Fees and Services 67

Part IV

Item 15. Exhibits and Financial Statement Schedules 68

SIGNATURES 71

i

EXPLANATORY NOTE

On

December 31, 2024 (the “Closing Date”), Coliseum Acquisition Corp, a Cayman

Islands exempted company (“Coliseum”), Rain Enhancement Technologies,

Inc., a Massachusetts corporation (“RWT”), Rain Enhancement Technologies

Holdco, Inc., a Massachusetts corporation (“Holdco”, the“Company”, “we”,

“us” or “our”),

Rainwater Merger Sub 1, Inc., a Cayman Islands exempted company and wholly-owned subsidiary

of Holdco (“Merger Sub 1”), and Rainwater Merger Sub 2A, Inc., a Massachusetts

corporation and wholly-owned subsidiary of Coliseum (“Merger Sub 2”) consummated

the previously announced business combination (the “Business Combination”)

pursuant to the terms of the Business Combination Agreement, dated as of June 25, 2024

(as amended on August 22, 2024, the “Business Combination Agreement”).

Pursuant to the Business Combination Agreement,

on the Closing Date, (i) Coliseum merged with and into Merger Sub 1, with Merger Sub 1 as the surviving company of such merger (the “SPAC

Merger”) and (ii) following the SPAC Merger and as a part of the same overall transaction, Merger Sub 2 merged with and into

RWT, with RWT as the surviving entity of such merger (the “Company Merger” and, together with the SPAC Merger, the

“Mergers”), and, after giving effect to such Mergers, each of Merger Sub 1 and RWT became a wholly owned subsidiary

of Holdco (the time that the SPAC Merger became effective being referred to as the “SPAC Merger Effective Time,” the

time that the Company Merger became effective being referred to as the “Company Merger Effective Time,” and the time

after which both Mergers became effective being referred to as the “Closing”). Following the Closing, Holdco holds

all of the equity interests of RWT and Merger Sub 1.

ii

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING

STATEMENTS AND RISK FACTOR SUMMARY

This Annual Report on Form 10-K (this “Annual Report”)

contains forward-looking statements for purposes of the safe harbor provisions under the United States Private Securities Litigation Reform

Act of 1995, including statements regarding, among other things, the plans, strategies and prospects, both business and financial, of

the Company. These statements are based on the beliefs and assumptions, whether or not identified in this Annual Report, of the management

of the Company. Although the Company believes that its plans, intentions and expectations reflected in or suggested by these forward-looking

statements are reasonable, the Company cannot assure you that it will achieve or realize these plans, intentions or expectations. Forward-looking

statements are inherently subject to risks, uncertainties and assumptions. Generally, statements that are not historical facts, including

statements concerning possible or assumed future actions, business strategies, events or results of operations, and any statements that

refer to projections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are

forward-looking statements. These statements may be preceded by, followed by or include the words “anticipate,” “believe,”

“could,” “continue,” “estimate,” “expect,” “forecast,” “intend,”

“may,” “might,” “plan,” “possible,” “potential,” “project,” “scheduled,”

“seek,” “should,” “will” or similar expressions, but the absence of these words does not mean that

a statement is not forward-looking. Forward-looking statements contained in this Annual Report include, but are not limited to, statements

about the ability of the Company to:

● general economic uncertainty;

● the volatility of currency exchange rates;

● RWT’s ability to manage growth;

● risks related to the rollout of RWT’s business and expansion strategy;

● the effects of competition on RWT’s future business;

● changes in personnel and availability of qualified personnel;

● the anticipated benefits of the Business Combination may not be achieved;

iii

● the Company’s revenues and results of operations may fluctuate significantly;

Forward-looking statements are provided for illustrative

purposes only and are not guarantees of performance. You should not put undue reliance on these statements which speak only as of the

date hereof. You should understand that the factors discussed under the heading “Risk Factors” and elsewhere in this

Annual Report, could affect the future results of the Company, and could cause those results or other outcomes to differ materially from

those expressed or implied in the forward-looking statements in this Annual Report.

In addition, the risks described under the heading

“Risk Factors” are not exhaustive. Other sections of this Annual Report describe additional factors that could adversely

affect the businesses, financial conditions, or results of operations of the Company. New risk factors emerge from time to time and it

is not possible to predict all such risk factors, nor can the Company assess the impact of all such risk factors on the businesses of

the Company, or the extent to which any factor or combination of factors may cause actual results to differ materially from those contained

in any forward-looking statements. All forward-looking statements attributable to the Company or persons acting on their behalf are expressly

qualified in their entirety by the foregoing cautionary statements. The Company undertakes no obligations to update or revise publicly

any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by law.

In addition, this Annual Report contains statements

of belief and similar statements that reflect the beliefs and opinions of the Company on the relevant subject. These statements are based

upon information available to the Company as of the date of this Annual Report, and while the Company believes such information forms

a reasonable basis for such statements, such information may be limited or incomplete, and statements should not be read to indicate that

the Company has conducted an exhaustive inquiry into, or review of, all potentially available relevant information. These statements are

inherently uncertain and you are cautioned not to unduly rely upon these statements.

Summary Risk Factors

Our

business is subject to numerous risks and uncertainties, including those highlighted in the section entitled “Risk Factors”,

that represent challenges that we face in connection with the successful implementation of our strategy and the growth of our business.

In particular, the following considerations, among others, may offset our competitive strengths or have a negative effect on our business

strategy, which could cause a decline in the price of shares of our Class A Common Stock or Warrants and result in a loss of all or a

portion of your investment:

iv

Risks Relating to RWT’s Business and Industry

● RWT may not manage growth effectively.

● RWT may be harmed by competing technologies.

v

Risks Relating to Ownership of Holdco Securities

vi

Item 1. Description of Business

Overview

Rain Enhancement Technologies,

Inc. (“RWT”) was founded to provide the world with reliable access to water, one of life’s most important resources.

To achieve this mission, RWT aims to develop, manufacture and commercialize ionization rainfall generation technology.

Today, water scarcity

issues are one of the world’s foremost concerns. According to the World Wildlife Fund, 1.1 billion people globally lack access to

water for basic necessities, and, according to the American Geophysical Union, 80% of global croplands are expected to experience water

scarcity by 2050, threatening agricultural yields.

RWT is combining unique

expertise, personnel, and weather data to develop, improve and undertake efforts to commercialize ionization rainfall generation technology

that enhances rainfall when conditions are appropriate in the atmosphere. RWT plans to build its core platform with software, meteorology,

hardware, product design and operations to make rainfall generation more dependable. RWT intends to improve on existing rainfall generation

technologies by introducing robust measurement tools, including automation technology, rain gauges, and weather stations, to more precisely

quantify the positive water benefit it expects to deliver to millions globally.

RWT is working to develop, invent, improve, manufacture, commercialize

and operate technologies that enhance rainfall and elevate water reserves. We believe that RWT’s future technology will yield potable

water that can be used for all purposes. The projected cost (not including land costs, which are still being determined) and energy requirements

for RWT’s future technology are modest on a per gallon basis for communities and ecosystems, estimated to be $0.10 per cubic meter,

approximately 10 times less than other alternative technologies. RWT intends to enhance agricultural, industrial and household water supplies

for all the communities in which it operates by developing technology and services to serve governmental and commercial clients’

needs in creating water resiliency and abundancy.

RWT’s business

model is based on a unique one-to-many community-centric business model. The numerous client segments to which RWT markets and sells include

large landowners including agriculture, resorts, energy and transportation companies, insurance and reinsurance companies, decarbonization

initiatives of major corporations and philanthropists, supranational governmental organizations, and city, county, state, federal and

non-U.S. governments. In addition, RWT aims to leverage its offerings and enhance its proprietary position by expanding RWT’s water

generation products through licensing and acting as a channel partner for additional water generation technologies.

RWT has a limited operating

history and has not yet generated any revenue, and its ability to generate revenue sufficient to achieve profitability will depend on

its ability to successfully build and commercialize rainfall generation technology.

RWT’s management

and expected members of the Board include individuals with extensive experience in the water technology industry, which will offer RWT

advantages, both in terms of its research and development and the commercial value of its intended product offerings.

RWT’s website can be found at https://rainwatertech.com/.The

references to the SEC’s and our website are inactive textual references only, and information contained therein or connected thereto

is not incorporated into this Annual Report.

RWT’s Strategy

RWT’s mission is

to provide the world with reliable access to water at a time when water scarcity is one of the world’s foremost concerns. RWT intends

to fulfill its mission by:

1

Industry Background:

Ionization Rainfall Generation

History and Development

of Core Technology

RWT’s ionization

rainfall generation platform will capitalize on approximately 70 years of technological efforts beginning in the 1950s at one of the largest

industrial conglomerates in the United States. Ionization rainfall generation technology has been used for fog dissipation during the

cold war, as well as rainfall generation and hail reduction in a number of locales over the decades. Weather forecasting models, computing

power plus ground-based radar networks have allowed weather forecasting to improve exponentially over the past decade. Cloud condensation

nuclei and the water cycle are now broadly accepted science. Water scarcity has unfortunately reached critical levels throughout North

America and Europe. Federal and local governments, and Fortune 500 companies all recognize the urgency of action as water becomes a social

justice issue.

Traditional cloudseeding

involves the use of chemicals dispensed from aircraft at precise moments of raincloud formation, creating potential risks (such as environmental

concerns and unintended downstream consequences, for example, small concentrations of chemical substances affecting cloudseeding-produced

rain). Desalination plants offer an alternative technology for increasing the supply of potable water but such process is highly energy

intensive, expensive and requires transportation from the coast to inland clients.

Ionization rainfall generation

technology allows for lower operating costs at scale and provides a method that does not use chemicals in the rainfall generation process.

Both chemical and ionic approaches have been utilized for weather modification, including rainfall generation, hail reduction, and cloud

dispersal.

2

Historically, piloted aircraft (e.g. cropping) or drones delivered

chemicals into clouds at the right time in order to enhance rainfall. However, ionized rainfall generation technology is ground-based,

capitalizing on natural updraft airflow. Based on third party trials in Oman, the operating range of RWT’s ionized rainfall generation

equipment is expected to be considerable, as it will be reliant upon natural updrafts to carry the ions into clouds with sufficient water

vapor to condense and form rain droplets. Such third-party testing has demonstrated that the equipment’s reliance on natural updrafts

would result in it being powered by a minimal source of energy, approximately 600kWh annually based on 100 hours of operation per month,

which is approximately the amount required in one year by an average household oven. Moreover, as the technology is developed, RWT intends

to continue working on ways to maintain low and efficient energy usage.

Ionized rainfall generation technology does not allow rainfall to be

created. It may enhance the amount and possibility of rainfall when conditions are appropriate in the atmosphere and cloud formation is

underway in an approximately 40-mile radius, according to third-party testing. The third-party experiments in Oman, using ionizers based

on existing rainfall generation technology, indicate that the majority of the rainfall generation occurs within approximately 60 miles

of the ground-based ionizers. This range allows for placement of the equipment to optimize for the cost of land leases, as well as predominant

wind flows.

By installing multiple systems at appropriate ranges away from the

desired impact area, RWT’s approach would allow for enhanced rainfall with high level, broad-based targeting, by synchronizing the

ionization on-off with increasingly accurate weather information and forecasting. RWT is in the process of partnering with ground-based

radars and satellite imaging for optimal and powerful real time weather forecasting data access.

In addition, RWT expects

that its systems will be able to be manufactured and installed in approximately four to six months, which differs from the desalination

process that generally takes several years to obtain permits and build associated energy generation. RWT believes that the expected rapid

time-to-market and anticipated use of off-grid solar and wind power systems will provide an advantage in addressing water scarcity in

the coming decades.

Initial installation would be more costly than the cloudseeding approaches

and requires a small amount of semi-permanent land to operate from. However, RWT’s system would be able to operate continually up

to 365 days per year, and key post-installation costs would be modest, including electricity and monitoring. Once installed, the system

is expected to use approximately 600 kwH of energy consumption per year. Reliance on natural updrafts would limit targeting but would

minimize energy use and avoid using chemicals in the rain enhancement process. Ultimately, some of the water that condenses due to RWT’s

operation will come out of nearby oceans per the established “water cycle”.

In Oman, over a six-year

randomized third-party trial from 2013 to 2018, an ionization rainfall generation system based on existing technology generated an average

of approximately 16% of additional rainfall according to results published by the National Institute for Applied Statistics Research Australia

(“NIASRA”), a third-party research organization, in the International Statistical Review. Three years after this trial occurred,

news reporters in Oman continued to report enhanced rainfall as compared to prior years when the hardware was not operating. In addition,

trials performed by third-party individuals funded by the National Key Research and Development Plan of China and the National Natural

Science Foundation of China in the Wushaoling and Liupan Mountains in China also indicate that an ionization rainfall generation system

helped increase rainfall in the area by 20%. RWT believes significant improvements from software, synchronization with real-time weather,

and broader placement would lead to even greater rainfall generation. Furthermore, RWT believes it can create an ionization rainfall generation

team that will be well capitalized, with the full suite of expertise required, to commercialize and scale ionization rainfall generation.

Commercialization

and Scale of Ionization Rainfall Generation Technology

Ionization rainfall generation

technology has shown promise in third-party trials, and thus commercialization and scale of this technology will require a strong go-to-market

and operations infrastructure to show the market the rain enhancement capacities of these systems. The first phase of commercialization

is expected to include leveraging RWT’s management and Board to develop global sales organizational structures and methodologies,

as well as building operations, sales, marketing and customer service functions to accelerate client traction. RWT also intends to create

operating momentum by achieving enhanced rainfall in the initial systems that it deploys, in order to demonstrate the viability of this

technology to the market. It is anticipated that this will enable RWT to expand into existing client bases, create additional client verticals,

and drive future global expansion. The second phase of commercialization and scale of rainfall generation technology is expected to involve

investment in additional technologies to optimize the performance of the systems. This includes investment and development of weather

forecasting models, computing power, data collection tools and ground-based radar networks, among other things, in order to improve RWT’s

weather forecasting abilities. Supporting growth at scale will require manufacturing optimizations, bill of materials value engineering,

and enhancing software controls and machine learning to automate the operational and data collecting processes.

3

For more details regarding

the steps that RWT’s management team believe are necessary to commercialize and scale ionization rain enhancement technology, please

see “RWT Management’s Discussion and Analysis of Financial Condition and Results of Operations - Plan of

Operations.”

Trial Results Based

on Existing Third-Party Technology

There is a void for institutionally

supported analysis for quantifying rainfall generation from rainfall generation technology. Previous rainfall generation trials by third

parties relied on comparisons of trial results with long-term averages of rainfall on a given catchment. However, the high variability

of rainfall data has hindered conclusive demonstrations of efficacy using such techniques. Demonstrating efficacy, however, will rely

on statistical evaluation of data obtained while operating the technology under real-world scenarios.

In the third-party trials

for previously existing rainfall generation technology in Oman, the NIASRA employed statistical estimation methodology estimating the

correlation between observations of rainfall at different locations at specific time intervals to make concurrent predictions of rainfall

in a target area with both a control model and effects model to assess the ground-based ionization technology performance. The NIASRA

concluded in these third-party trials that the methodology used is well instrumented and scientifically rigorous, and that it has the

potential to increase precipitation. Third-party trials in Oman have indicated a high probability of rainfall generation if ionization

rainfall generation technologies are used.

In 2022, the model-based

approach used in these third-party trials was noted in the Journal of Royal Statistical Society and the International Statistical Review.

The results in these third-party trials demonstrate the plausible practical effects of and plausible analysis methods for the technology

that RWT intends to develop.

RWT’s Business

Overview

Ionization Rainfall

Generation Market Opportunity

The global water crisis

has massive economic implications. Global health organizations estimate that water scarcity in some regions could impact GDP by up to

6% with $260 billion lost globally each year due to lack of basic water and sanitation. Morgan Stanley estimates that $1.4 trillion will

be invested in expanding and improving global water infrastructure over the next four years. RWT’s economic impact is intertwined

with the number of people it can help get access to water they would have otherwise not received, allowing it to capture a significant

portion of the impending water spend.

Unlike with the price

of fossil fuel commodities, where governments can step in to shield consumers from volatility, water cannot easily be manufactured at

large scale. For instance, due to droughts there are cities in California’s Central Valley whose access to water is severely limited,

with populations relying upon emergency bottled water handouts to survive. Water tables continue to decline across the West, South and

Southwest of the United States to near-emergency levels, and the price of water has climbed.

RWT’s ionization

rainfall generation platform is expected to create large new markets due to its low energy consumption, ease of operation, and large area

impact. With a low entry price for access, demand from all client segments is anticipated to grow strongly, indicated by both initial

client data points as well as the past decade of trials in Oman. RWT’s planned technological approach of ground-based ionization

stations is expected to allow it to implement a one-to-many community-centric business model, as described above under “RWT’s

Strategy.” Numerous clients can be sold services off of the same hardware platform. RWT intends to create new markets to commercialize

and scale ionization rainfall generation by bringing down the cost of its technology, reducing friction to access, and continually improving

its technology and capabilities.

4

RWT intends to pioneer

and create a new market for enhanced rainfall. RWT is beginning its sales focus in the United States with the intent to expand to Canada

and Western Europe, and take advantage of new opportunities that may present themselves in any region. By setting up its ionization rainfall

generation systems in areas with many constituent potential clients, it expects to be able to sell up to a dozen segments of user benefits

from the same hardware array. Small improvements in annual rainfall make significant differences to industries such as insurance, agriculture

and resorts.

RWT recognizes that increasing

the water table, potable water reserves, and greening urban and suburban areas are another way to attract clients, while making a positive

operating contribution with as few as one client per site. RWT is targeting commercial clients in each operating area, and adding potential

governmental and philanthropic clients as the business develops.

RWT’s Business

Model

RWT’s strategy

consists primarily of a focus on ground-based ionization stations to implement a one-to-many community-centric business model, as described

above under “RWT’s Strategy”.

For its initial enhanced

rainfall business, RWT plans to invest in the development and improvement of ground-based ionization stations, hardware platforms and

technologies to enable enhanced rainfall. Leveraging its extensive design, simulation and prototyping capability, it intends to set up

its ionization rainfall generation systems in areas with many constituent potential clients, allowing it to sell its technology to numerous

segments of users who will all benefit from the same hardware array. Small increases in annual rainfall make significant differences to

industries such as insurance, agriculture and resorts, and RWT aims to partner with leaders throughout these diverse client segments to

develop, demonstrate, optimize, commercialize and license its technologies.

To increase the likelihood

that its technologies are adopted, RWT plans to lead with the development of its technology and then determine reasonable royalties. Successful

negotiation of these royalties is generally dependent on:

● Explaining the value proposition over existing or alternative technologies;

● Explaining the manufacturability of the technologies;

● Countering bias against externally developed solutions; and

● Providing technical and market data supporting our products.

Rainfall generation technology

integrates several advanced engineering and scientific disciplines, and the resulting products are of interest in a broad variety of application

domains. As such, RWT continues its ongoing development of strong technical and business relationships with both current and prospective

clients across diverse industries. Those client relationships provide not only a source of ongoing and growing revenue but also insights

into industry trends that will help RWT build desirable products. For instance, RWT plans to pioneer new technologies for image processing

and object recognition, while staying apprised of potentially relevant technical advances from elsewhere.

RWT’s business model will allow for affordable installation and

manufacturing costs, expected to initially be approximately $280,000 per system, and an all-in cost of approximately $425,000 that includes

labor, a meteorologist and other related costs. We expect these initial administrative, setup and manufacturing costs to include, among

other expenses: power systems, control systems, all the fiber-reinforced plastic and steel work, shipping and inspections. This entry

level installation price point will allow clients to be “laddered up” with a “land and expand” sales strategy,

which will also involve continued involvement with RWT as it expects to be the sole operator for its rainfall generation services.

RWT intends to develop

and improve software and machine learning control systems to provide more specific area targeting, as well as more precise operating timing.

We believe that RWT’s prospective partnerships for proprietary radar and weather data will give it client segmentation and pricing

opportunities. Wherever possible RWT will endeavor to strike multi-year WaaS (“water as a service”)-like client contracts.

5

Commercialization

of Water Technology

RWT has pulled together

ingredients to commercialize and scale ionization rainfall generation. RWT also intends to acquire and license adjacent technologies that

expand its solutions offering to clients. Its management have experience scaling businesses over the prior decades. R&D leadership

and technology is important; however the RWT team knows that operations, sales, marketing, and client service are equally vital to drive

product-market fit at scale.

RWT also has a global

hiring and relationships network to tap into to promote the acceleration of its channel and client traction. It is implementing best in

class global sales organization structures and methodologies. By adding adjacent technologies over time, RWT expects to leverage a unified

global sales team in the hundreds to sell multiple solutions to the same client base, increasing its presence with clients as well as

drive bottom-line margin contribution.

RWT recognizes that long

term success is about client satisfaction and delivering solution efficacy and reliability. Manufacturing optimization, build-of-material

value engineering, and the generation of software controls and machine learning are all expected to play vital roles in driving sustained

and profitable growth. RWT also is negotiating partnerships with global manufacturing, supply-chain firms to ensure the smooth rollout

of its ionization rainfall generation systems worldwide.

As part of its commercial

strategy, RWT intends to negotiate agreements with various resorts across the Americas and Western Europe to utilize RWT’s technology

to build up the water tables around these resorts. Success in these initial agreements will allow RWT to leverage its success to a number

of different resorts and properties worldwide.

Manufacturing

RWT plans to involve

a set of manufacturing partners that have previously manufactured versions of RWT’s technology in Australia, along with a list of

similar manufacturing partners in the United States.

RWT’s apparatus design will be optimized to be modular, resulting

in a high level of consistency and predictability with each build. The initial design is projected to weigh about 4,000 kilograms (8,000

pounds), and be shipped in four large crates. It will require a crane and some on site general contractor project management to pour a

concrete pad for the footings. The power necessary to operate the system is expected to be generated by off-grid solar and wind power

systems, for which a small array will typically suffice (however, batteries may be used depending on daylight and weather conditions).

We believe that the apparatus will be capable of being assembled with several people and a crane in only a few days.

The largest components

are custom manufactured from Fiber Reinforced Polyester (“FRP”) to form the non-conductive legs of the system by a third-party

manufacturer experienced in large scale FRP work (e.g. chemical tank manufacturers). The antenna components will largely be made from

Pultruded and sheet FRP by RWT in-house. Additional pultruded FRP is used to form braces and ancillary components, along with custom machined

nylon. Some steel fabrication is completed for adapters and supports, including the footing sections and winching components to raise

and lower the system. The systems are pre-assembled by RWT prior to shipping to customers to ensure all components fit, meet quality assurance

requirements and form a complete “ready-to-install” system in kit format.

The main components to be sourced will be steel and FRP, along with

readily available controllers, high voltage insulators, electronics, metal and nylon fasteners. RWT intends to develop and incorporate

into the machines advanced technology, including systems integration and artificial intelligence to improve predictability of location

and timing of enhanced rainfall.

RWT plans to do its own sourcing for the materials required to operate

its products and intends to maintain a small inventory in its own leased warehouse. RWT expects to work with clients and their general

contractor partners for installation plans for each device to suit the final selected site.

Clients

RWT’s business

model is based on a unique one-to-many community centric business model. We initially intend to focus primarily on geographic areas in

North America and Western Europe, before further global expansion. The various client segments where RWT intends to sell to include, among

others:

6

5. Insurance and reinsurance companies (i.e., fire prevention);

7. Supranational governmental organizations headquartered in the US and EU;

Large landowners have

the benefit of controlling the land for ionization rainfall generation equipment deployment and its measurement using automated rain gauges,

as well as benefitting from the entire rainfall generation. Large landowners who are willing to provide positive externalities to land

adjacent to them are anticipated as early adopters of RWT’s services.

We think energy and transportation

companies will also benefit in a very binary manner from enhanced rainfall, as they often cannot operate without sufficient water levels.

RWT’s business plan contemplates that these companies will be willing to pay an annual sum to subscribe to and utilize RWT’s

services to maximize their operational capacities.

In another segment, we

plan to enter into arrangements (which currently do not exist) that will allow insurance premiums to be reduced for homeowners in regions

taking active measures to enhance rainfall. The added benefit to such homeowners comes in the form of decarbonization contribution, habitat

expansion and greening.

Governments are a typically

slower sales cycle, however at all levels are capable of including an annual allowance for rainfall generation, which we expect would

be a longstanding budget item once adopted.

Supranational organizations

such as the World Bank and IFC have the ability to commit to sizable programs for improving water reserves, the water table and potable

water (although there can be no assurances that they will do so). Both developed and emerging markets are in need of RWT’s technology

and we anticipate significant traction in this category.

Sales and Marketing

RWT’s sales activities

focus primarily on rain enhancement services to public clients and commercial markets, as well as water conservation consulting and solutions.

In the future, RWT plans to expand its sales activities to other water generation technologies, such as desalination, wastewater treatment,

water purification, mineral extraction and cloudseeding, among others. Product marketing focuses on identifying the needs and product

requirements of its clients. Product marketing also manages the development of all of its technologies throughout the development cycle

and creates the required marketing materials to assist with the adoption of the technologies to its various client segments.

Principal Factors

Affecting Barriers to Entry & Competitive Landscape

Barriers to Entry

There are a number of

barriers to entry in the ionization rainfall generation industry, including, among others: (a) key technical personnel, (b) scientific

expertise to drive development and improvements of technology (including software and machine learning automation), (c) client relationships/contracts,

(d) manufacturing and supply chain efficiencies, (e) key sales & marketing personnel, and (f) brand awareness. Another barrier to

entry involves market expansion, specifically with respect to expanding our services from initial trials into clients including, among

others, commercial clients, land developers and the agricultural sector.

7

Competitive Position

The operating competitive

landscape has minimal to no brand awareness amongst clients, and is comprised of primarily players in the following categories: (i) mature

industrial/chemicals/wastewater, (ii) cloudseeding startups, (iii) adjacent water startups, and (iv) existing governmental operations.

As with every vibrant pioneering technology ecosystem, several startups in the water technology sector have ceased operating over the

years, however we also expect to see other competing technologies emerge.

The capital raised from

the Business Combination will provide RWT with some of the funding necessary to drive growth both organically and inorganically. We plan

to acquire and/or license adjacent technologies and add them to the product portfolio of RWT. We intend to implement best practices for

structuring compensation to help retain all key technical and client-facing talent.

We anticipate that being

the first publicly traded rainfall generation firm can facilitate growth in client momentum, due to the enhanced visibility and higher

caliber of employees RWT can attract with liquid equity instruments. RWT expects that having an acquisition currency will also allow it

to outcompete private competitor companies in terms of inorganic growth opportunities.

Holdco’s listing

on Nasdaq is a considerable advantage over smaller private companies in the water technology sphere. RWT also aims to retain the advantages

of a nimbler startup over long-established industrial players. Moving quickly to capitalize on innovations and unlock new client demand

is expected to be a hallmark of RWT’s approach given its team’s track record.

RWT has begun operations

with a clear eye on value engineering, manufacturing scale and optimizations, as well as a world class software and machine learning team.

RWT is currently negotiating a near-shore supply chain to minimize lead time and shorten turnaround times for new innovation, and it intends

to have R&D and manufacturing all in the same building.

While the current iteration

of the rain enhancement systems that RWT initially plans to install will not require additional R&D, as they have been proven to work

in third-party trials, RWT intends to invest in significant research and development in order to commercialize and scale the technology.

In particular, the current systems require local support personnel to operate the devices, and require manual reading of rain gauges and

manual analysis of the statistics derived from the weather data. Accordingly, in order to scale and commercialize the business, RWT plans

to engage in R&D to automate these functions, as well as to develop and adopt new ways of delivering the ionization aerosols from

the systems to allow the technology to be deployed in the widest possible field conditions. For more information on the steps, technological

developments and improvements that RWT will need to make to the rain enhancement technology in order to bring advancements to the systems

to market, please see “RWT Management’s Discussion and Analysis of Financial Condition and Results of Operations”,

in particular the sub-headers “- Investment in Research and Development (R&D), Innovation and Technology”,

“- Development and Enhancement of Proprietary Technology”, and “- Plan of Operations”.

Integrating the latest

weather forecast techniques and data, along with automated control systems and water gauge measurements will enable continual improvement

of any existing generation of hardware in the field.

RWT management estimates

that each equipment site is expected to break even on approximately $1 million of annual revenue on a cash flow basis (with hardware costs

factored in year one), plus operating costs. Multi-year contracts will be sought to make it difficult for new entrants to win market share.

RWT’s business model will be focused on achieving long term client lock-in through SaaS-like, multi-annual contracts.

8

Moreover, there are several

approaches to rainfall generation besides RWT’s approach. There are companies developing and commercializing chemical-based cloudseeding

technologies. These companies utilize traditional cloudseeding technology, which involves the use of chemicals such as silver iodide,

potassium iodide and dry ice that are dispensed from aircrafts at precise moments of raincloud formation creating potential risks and

unintended consequences. Compared to the traditional chemical cloudseeding approach, RWT’s ionization rainfall generation approach

does not use chemicals in the rain enhancement process. Moreover, we think that RWT’s ionization rainfall generation could enjoy

lower operating costs than traditional chemical cloudseeding. Lastly, the difference between RWT and these companies lies in the expertise

in operations and leading team of water entrepreneurs that provides RWT with a competitive advantage.

Proceeds of the Business

Combination

As described in more

detail elsewhere in this Annual Report, the Business Combination between Holdco, RWT, Coliseum, and Merger Sub closed on December 31,

2024. The gross funds available upon the Closing was approximately $9.0 million. The parties to the Business Combination incurred an aggregate

of approximately $11.6 million of transaction expenses. At the Closing, the Company paid an aggregate of approximately $8.9 million of

transaction expenses, and deferred the remaining $2.7 million. Following the payment of transaction expenses, the net cash available to

the Company from the Business Combination was approximately $0.1 million.

In connection with the

Closing, the Company also recorded a subscription receivable of $650,000 from two PIPE Investors for the purchase of 57,083 shares of

Class A Common Stock. On January 29, 2025, the Company closed $500,000 of such subscription receivable pursuant to the terms of subscription

agreements (collectively, the “PIPE Subscription Agreements”) between the Company and certain investors (the “PIPE Investors”)

and issued an aggregate of 43,910 shares of Class A Common Stock to the PIPE Investors. On February 6, 2025, the Company closed on the

remaining $150,000 of subscription receivable pursuant to the PIPE Subscription Agreements and issued an aggregate of 13,173 shares of

Class A Common Stock to the PIPE Investors. Additionally, the Company has a $7 million loan agreement (the “Loan Agreement”)

from an affiliate of Harry You, subject to the terms and conditions of the Loan Agreement, of which $839,000 has been borrowed as of the

date of this Annual Report. The Company may seek additional sources of capital, but there can be no assurance that additional financing

will be available to the Company on favorable terms or at all. See “Risk Factors – the Company will need additional capital

to pursue its business objectives and respond to business opportunities, challenges or unforeseen circumstances, and it cannot be sure

that additional financing will be available.”

RWT’s primary use

of proceeds from the Business Combination will be to support the development and organic growth of its ionization rainfall generation

platform. Additional water technologies can be acquired or licensed provided a significant margin of error is maintained on reaching profitability

on the ionization rainfall generation.

Approximately equal components

of investment are expected in building RWT’s sales and marketing infrastructure, as its technical (hardware, software, physics and

engineering) and operations (client, install, maintenance and manufacturing) talent. Attracting and retaining the leading talent in the

world, and manufacturing and installing its hardware will be the primary use of capital through breakeven.

Additional rainfall generation

technologies, as well as adjacent desalination, wastewater treatment, water purification, mineral extraction, cloudseeding and other water

generation services may be considered for inorganic expansion.

RWT management currently

estimates approximately $6.3 million and approximately $62 million in expenses for its one-year and five-year business plan. Prior to

the Closing, RWT management determined that RWT would be able to execute on its operating plan for at least the next 12 months following

the Closing if RWT received at least $10 million in proceeds from the Business Combination, after giving effect to redemptions of Public

Shares but before the payment of transaction expenses. Because the Company received $9 million in gross proceeds from the Business Combination

before the payment of transaction expenses, the Company has adjusted production ramp-up in order to align the associated cash requirements,

especially for working capital, with actual timing and/or realized proceeds of the Business Combination. Adjustments have been made by

reducing or shifting planned operational costs and R&D investments, on a short-term basis, until additional funding is obtained. RWT

management has determined that the RWT system’s design is complete, requiring no additional R&D in the near-term, and that the

main cash requirement for operations in the next 12 months will be staffing and operations. As of December 31, 2024, the Company

had approximately $37,000 in cash. Additionally, the Company has a $7 million Loan Agreement from an affiliate of Harry You, of which

$839,000 has been borrowed as of the date of this Annual Report. However, we cannot assure you that the Company will not need additional

sources of capital to operate its business in the next 12 months, or that it will be able to obtain additional capital for its five-year

business plan. See “Risk Factors - RWT will need additional capital to pursue its business objectives and respond to business

opportunities, challenges or unforeseen circumstances, and it cannot be sure that additional financing will be available.”

9

For more information,

see “RWT Management’s Discussion and Analysis of Financial Condition and Results of Operations - Plan of

Operations - Summary of Milestones and Material Cash Requirements.”

Government and Other

Regulations

RWT expects its technology

will be subject to certain environmental and governmental regulations. Certain jurisdictions have codified regulations around cloudseeding

that may subject RWT’s rainfall generation platforms to certain licensing and permitting requirements. For instance, the Texas Department

of Licensing and Regulation regulates the use of cloudseeding through a licensing and permitting procedure codified in the Texas Weather

Modification Act. Furthermore, the use of certain materials for seeding purposes will likely be subject to governmental and other regulations.

For more information, see “Risk Factors - Risks Relating to Regulatory and Legal Matters”.

Research & Development

RWT’s research

and development groups will work closely with its sales and marketing groups, as well as its clients and partners, to bring its products

to market in a timely, high-quality and cost-efficient manner. RWT expects research and development costs to total approximately $2.2

million per year.

RWT has a roadmap of technological developments and improvements it

plans to undertake, including optimizing the electrical and mechanical components to maximize the number of ions produced, improving the

design for cost, installation, and attaining the maximum number of ions aloft and directionally into the cloud layer. RWT also intends

to develop and improve software and machine learning control systems to provide more specific area targeting, as well as more precise

operating timing. We are developing a roadmap of software features to optimize power consumption, improve serviceability and reduce site

visits, as well as to integrate with third party weather-data sources.

In its ionization rainfall

generation business, RWT will invest in world-class R&D supported by strong relationships. RWT aims to offer advantages in generation

rainfall technology, providing distinctive features, low-energy technology, ease of operation and large area impact to its clients. RWT

further intends to license and act as a channel partner in additional water generation technologies. RWT intends to have relationships

with an assortment of water technology partners, whose licensed technologies include cloudseeding, water purification, and mineral extraction,

among others. RWT intends to license these technologies and introduce them to its already established clients and prospective clients.

Intellectual Property

RWT is focused on building

a strong scientific roadmap to underpin an analytical understanding with meaningful predictive power of its ionization rainfall generation

Source: SEC EDGAR (public domain) · 10-K for the period ended 2024-12-31, filed 2025-04-16 · accession 0001213900-25-032239

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