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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 ↗

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Item 1A. Risk Factors

You should carefully consider the following

risk factors in addition to the other information included in this Annual Report, including matters addressed in the section entitled

“Cautionary Statement Regarding Forward-Looking Statements and Risk Factor Summary.” We may face additional risks and uncertainties

that are not presently known to us, or that we currently deem immaterial, which may also impair our business, prospects, financial condition

or operating results. The following discussion should be read in conjunction with our consolidated financial statements and notes to

the consolidated financial statements included herein.

Risks Relating to RWT’s Status as an Emerging Company

RWT has a limited operating history and has not yet generated

any revenues, which makes it difficult to forecast its future results of operations.

As a result of RWT’s limited operating history, its ability to

accurately forecast the future results of operations is limited and subject to a number of uncertainties, including RWT’s ability

to plan for and model future growth. RWT’s ability to generate revenues will largely be dependent on its ability to develop and

improve ionization rainfall generation technology, and market and sell its services and products. RWT’s business model is in the

early stages of development and its technical roadmap may not be realized as quickly as hoped, or even at all. The development of RWT’s

business model will likely require the incurrence of significant costs, while RWT’s revenues will be impacted by technological,

go-to-market, and operational advancements which may not occur on the currently anticipated timetable or at all. Further, in future periods,

RWT’s growth could slow or decline for a number of reasons, including but not limited to slow market acceptance, increased competition,

competing technology, inability to develop, improve or effectively scale up RWT’s technology, a decrease in the growth of the overall

market, government regulation, or RWT’s failure, for any reason, to continue to take advantage of growth opportunities.

RWT will also encounter risks and uncertainties frequently experienced

by growing companies in rapidly changing industries. If RWT’s assumptions regarding these risks and uncertainties and its future

growth are incorrect or change, or if RWT does not address these risks successfully, RWT’s operating and financial results could

differ materially from its expectations, and its business could suffer. RWT’s success as a business ultimately relies upon fundamental

research and development breakthroughs in the coming years and decade. There is no certainty these research and development milestones

will be achieved as quickly as hoped, or even at all.

RWT expects to incur significant expenses and losses for the

foreseeable future.

RWT believes that it will incur operating and net losses until it is

able to grow its one-to-many business model at scale, deliver a robust, sustainable pipeline of clients and acquire long-term, multi-annual

contracts. Among other things, RWT will incur ongoing expenses in connection with the design, development and manufacturing of its technology,

conduct and expansion of its research and development activities, increases in its sales and marketing activities, development of its

distribution infrastructure, and increases in its general and administrative functions to support its growing operations.

RWT may find that these efforts are more expensive than it currently

anticipates or that these efforts may not result in revenues, which would further increase RWT’s losses. If RWT is unable to achieve

and/or sustain profitability, or if RWT is unable to achieve the growth that it expects, it could have a material effect on RWT’s

business, financial condition or results of operations. RWT’s business model is unproven and may never allow it to cover its costs.

RWT’s estimates of market opportunity and growth forecasts

may prove to be inaccurate.

Market opportunity estimates and growth forecasts, including those

RWT has generated itself, are subject to significant uncertainty and are based on assumptions and estimates that may not prove to be accurate.

RWT’s business plan assumes a strong sales pipeline of actionable client targets that can be converted to revenue-generating clients

beginning in 2025. However, RWT does not currently have clients, and the variables that go into the calculation of RWT’s client

acquisition forecasts are subject to change over time. There is no guarantee that any particular number or percentage of clients or companies

covered by its estimates will purchase its products at all or generate any particular level of revenue for RWT. Any growth of RWT’s

business depends on a number of factors, including the cost, performance, and perceived value associated with its technology.

12

RWT’s success will also depend upon its ability to expand, scale

its operations, and increase its sales capability. RWT’s business model allows for affordable installation and manufacturing costs,

expected to initially be approximately $280,000 per system, which 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. The all-in cost is expected to be approximately $425,000 that includes labor, a meteorologist and

other related costs. However, RWT has not implemented such strategy with any clients as of the date of this Annual Report, and cannot

assure you that it will be successful. Further, unforeseen issues associated with scaling up the technology at commercially viable levels

could negatively impact RWT’s business, financial condition and results of operations.

RWT’s growth is dependent upon its ability to successfully

support and service its clients.

Because RWT’s platform is expected to be unique in certain respects,

its future clients will require particular support and service functions, some of which are not currently available, and may never be

available. If RWT is unable to attract and retain the service and support staff needed in its client locations, it may not be able to

successfully launch pilot projects or support and maintain the installation and operation of projects that have been sold. If RWT experiences

delays in adding such support capacity or servicing its future clients efficiently, or experiences unforeseen issues with the reliability

of its platform, it could overburden RWT’s servicing and support capabilities. Similarly, increasing the number of RWT products

and services would require it to rapidly increase the availability of these services. Failure to adequately support and service its future

clients may inhibit RWT’s growth and ability to expand.

RWT may not manage growth effectively.

RWT’s failure to manage growth effectively could harm its business,

results of operations and financial condition. RWT anticipates that a period of significant expansion will be required to address potential

growth. This expansion will place a significant strain on RWT’s management, operational and financial resources. Expansion will

require significant cash investments and management resources and there is no guarantee that they will generate additional sales of RWT’s

products or services, or that RWT will be able to avoid cost overruns or be able to hire additional personnel to support them. In addition,

RWT will also need to ensure its compliance with regulatory requirements in various jurisdictions applicable to the sale, installation

and servicing of its products. To manage the growth of its operations and personnel, RWT must establish appropriate and scalable operational

and financial systems, procedures and controls and establish and maintain a qualified finance, administrative and operations staff. RWT

may be unable to acquire the necessary capabilities and personnel required to manage growth or to identify, manage and exploit potential

strategic relationships and market opportunities.

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.

RWT will need additional capital to pursue its

business objectives. RWT’s business and its future plans for expansion are capital-intensive and the specific timing of cash inflows

and outflows may fluctuate substantially from period to period. RWT management currently estimates approximately $6.3 million and approximately

$62 million in expenses for its one-year and five-year business plan.

13

As of December 31, 2024, after Closing, the Company

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

$839,000 has been borrowed as of the date of this Annual Report. The Company has adjusted production ramp-up in order to align with the

available funding. RWT’s 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 production cost of additional units,

staffing and operations. The Company’s management determined that the Company has access to funds under the Loan Agreement,

and the affiliate of Harry You has the financial ability to provide such funds, that are sufficient to fund the working capital needs

of the Company over the next 12 months from the date of issuance of this Annual Report. However, RWT expects to require additional capital

to pursue its business objectives in the future. RWT’s business and its future plans for expansion are capital-intensive and the

specific timing of cash inflows and outflows may fluctuate substantially from period to period. However, we cannot assure you that the

Company will be able to obtain additional capital for its five-year business plan.

RWT’s operating plan may change because of factors currently

unknown, and RWT may need to seek additional funds sooner than planned, through public or private equity or debt financings or other sources,

such as strategic collaborations. Such financings may result in dilution to stockholders, issuance of securities with priority as to liquidation

and dividend and other rights more favorable than common stock, imposition of debt covenants and repayment obligations or other restrictions

that may adversely affect its business. In addition, RWT may seek additional capital due to favorable market conditions or strategic considerations

even if it believes that it has sufficient funds for current or future operating plans. There can be no assurance that financing will

be available to RWT on favorable terms, or at all. The inability to obtain financing when needed may make it more difficult for RWT to

operate its business or implement its growth plans.

Risks Relating to RWT’s Business and Industry

There are many risks and uncertainties that may affect RWT’s

operations, performance, development and results. Many of these risks are beyond RWT’s control. The following is a description of

the important risk factors that may affect RWT’s business and industry. If any of these risks were to actually occur, RWT’s

business, financial condition or results of operations could be materially adversely affected. Additional risks and uncertainties not

currently known to RWT or that RWT currently considers to be immaterial may also materially adversely affect its business, financial condition

or results of operations.

We have identified a material weakness

in our internal control over financial reporting as of and for the year ended December 31, 2023 and determined that it had not been

remediated as of December 31, 2024. If we are unable to develop and maintain an effective system of internal control over financial reporting,

we may not be able to accurately report our financial results in a timely manner, which may adversely affect investor confidence in us

and materially and adversely affect our business and operating results.

Our management is responsible for establishing and maintaining adequate

internal control over financial reporting designed to provide reasonable assurance regarding the reliability of financial reporting and

the preparation of consolidated financial statements for external purposes in accordance with accounting principles generally accepted

in the United States of America (“U.S. GAAP”). Our management is likewise required, on a quarterly basis, to evaluate the

effectiveness of our internal controls and to disclose any changes and material weaknesses identified through such evaluation in those

internal controls. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting,

such that there is a reasonable possibility that a material misstatement of our annual or interim consolidated financial statements will

not be prevented or detected on a timely basis.

We have identified a material weakness in our internal control over

financial reporting as of and for the year ended December 31, 2023 regarding the calculation of deferred tax assets and disclosure of

income taxes in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Classification (“ASC”)

Topic 740, “Income Taxes.”. This misstatement led to a change in accounting for the correction of the error in calculating

the gross deferred tax asset and the offsetting valuation allowance, as well as the omission of certain income tax disclosures. However,

it did not impact RWT’s liquidity, cash flows, or operating costs during the period covered by RWT’s audited consolidated

financial statements. RWT’s management determined that the material weakness had not been remediated as of December 31, 2024. For

a discussion of management’s consideration of the material weakness identified related to such issues, see “Note 2”

of RWT’s audited consolidated financial statements including in the prospectus filed with the SEC on December 12, 2024.

14

A material weakness is a deficiency, or a combination of deficiencies,

in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or

interim consolidated financial statements will not be prevented, or detected and corrected on a timely basis. Effective internal controls

are necessary for us to provide reliable financial reports and prevent fraud. We continue to evaluate steps to remediate the material

weakness. These remediation measures may be time consuming and costly and there is no assurance that these initiatives will ultimately

have the intended effects.

We intend to take steps to remediate this material

weakness, including plans to hire or engage a specialist to assist in the preparation of the income tax provision and disclosures. The

elements of our remediation plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately

have the intended effects.

Efforts to remediate this material weakness may

not be effective or prevent any future material weakness or significant deficiency in Holdco’s internal control over financial reporting.

If Holdco’s efforts are not successful or other material weaknesses or control deficiencies occur in the future, Holdco may be unable

to report its financial results accurately on a timely basis, which could cause Holdco’s reported financial results to be materially

misstated and result in the loss of investor confidence and cause the market price of the Class A Common Stock to decline. Ineffective

internal controls could also cause investors to lose confidence in Holdco’s reported financial information, which could have a negative

effect on the trading price of its stock. Failure to implement and maintain effective internal controls over financial reporting could

also subject Holdco to potential delisting from Nasdaq or any other stock exchange on which its stock is listed or to other regulatory

investigations and civil or criminal sanctions.

We can give no assurance that the measures that Holdco plans to take

in the future will remediate the material weakness identified or that any additional material weaknesses or restatements of financial

results will not arise in the future due to a failure to implement and maintain adequate internal control over financial reporting or

circumvention of these controls. Holdco is required, pursuant to Section 404 of the Sarbanes-Oxley Act, to annually furnish a report

by management on, among other things, the effectiveness of its internal control over financial reporting. This assessment needs to include

disclosure of any material weaknesses identified by Holdco’s management in its internal control over financial reporting. Holdco

is required to disclose changes made in its internal control and procedures on a quarterly basis. To comply with the requirements of being

a public company, Holdco may need to undertake various actions, such as implementing new internal controls and procedures and hiring accounting

or internal audit staff. If Holdco is unable to hire the additional accounting and internal audit staff necessary to comply with these

requirements, Holdco may need to retain additional outside consultants. If Holdco is unable to conclude that its internal controls over

financial reporting are effective, investors may lose confidence in Holdco’s financial reporting, which could negatively impact

the price of Holdco’s securities.

We may face litigation and other risks

as a result of the restatement of RWT’s pre-merger audited consolidated financial statements and the material weakness in

RWT’s internal control over financial reporting.

RWT’s management and its board of directors concluded that it

was appropriate to restate RWT’s pre-merger previously issued and audited consolidated financial statements as of and for the year

ended December 31, 2023. As discussed in “Note 2” of RWT’s audited consolidated financial statements including in the

prospectus filed with the SEC on December 12, 2024, RWT identified a material weakness in its internal controls over financial reporting

regarding the calculation of deferred tax assets and disclosure of income taxes in accordance with FASB ASC 740.

As a result of such material weakness, the restatement and other matters

raised or that may in the future be raised by the SEC, RWT incurred additional costs, including increased accounting and legal fees, and

RWT faces (and RWT and Holdco following the Business Combination face) potential for litigation or other disputes which may include, among

others, claims invoking the federal and state securities laws, or other claims arising from the restatement and material weaknesses in

RWT’s internal control over financial reporting and the preparation of RWT’s consolidated financial statements. As of the

date of Annual Report, we have no knowledge of any such litigation or dispute. However, we can provide no assurance that such litigation

or dispute will not arise in the future. Any such litigation or dispute, whether successful or not, could have a material adverse effect

on the business of Holdco and its results of operations and financial condition.

15

RWT can provide no assurance of the effectiveness and success

of ionization rainfall generation technology in increasing precipitation.

Commercial applications of ionization rainfall generation technology

are still at the initial stages of development, and further development and extensive testing will be required to determine its technical

feasibility and commercial viability. The scientific community continues to debate whether rainfall generation technology has been able

to produce statistically significant results in augmenting rainfall or other types of precipitation, with some authors suggesting that

it remains a “pseudo-science”, whereas other authors have found statistically meaningful results. At this point in time, given

the complexities of attributing increased precipitation to weather modification technologies, scientists have neither conclusively proven

nor disproven that ionization rainfall generation technologies and/or other types of weather modification technologies augment and optimize

precipitation.

RWT’s success will depend on its ability to prove and demonstrate,

to potential clients and the broader community, scientific and technological advances and to translate such advances into commercially

competitive products. Failure can occur at any stage of the process. If the development of this technology is not successful or the market

is not convinced that ionization rainfall generation technologies lead to demonstrable results, RWT may invest substantial amounts of

time and money without developing revenue-producing products. As RWT eventually enters into more robust development and trials of the

technology, the data and results generated may not be as compelling as earlier results in previous trials done by third parties.

In light of the unproven technology involved and the other factors

described elsewhere in this Annual Report, there can be no assurance that RWT will be able to successfully complete the development, commercialization

or marketing of any new technology or products which could materially harm its business, results of operations and prospects.

RWT has not demonstrated it can develop rainfall generation technology

and faces barriers in replicating meaningful rainfall generation. If RWT cannot successfully overcome those barriers, its business will

be negatively impacted and could fail.

Rainfall generation is a difficult undertaking.

There are significant engineering, technology, operational and climatological challenges that RWT must overcome to deliver consistent

results with its platform. RWT is in the development stage and faces significant challenges in the development of its rainfall generation

platform and in producing the necessary technology and machines in commercial volumes. Some of the development challenges that could prevent

the introduction of RWT’s technology include, but are not limited to, failure to: find scalable ways to secure real estate to set

up and operate trials, secure paying client engagements, hire key team members with relevant water expertise, address any and all permitting

requirements, establish prototyping scalability and bespoke supply chains, find adequate construction partners, and grow, create and train

a productive sales force. Additionally, RWT may fail to achieve a high degree of repeat success in rainfall generation, which could lead

to a failure to ensure client retention. RWT may also fail to realize the potential of rainfall generation technology.

RWT has not demonstrated it can market and sell its rainfall

generation technology and faces market barriers to entry that it may not be able to overcome.

RWT’s rain enhancement ionization technology is not widely adopted

or accepted in the market. RWT may face difficulties overcoming skepticism about its ability to create rain, or creating too much rain,

or taking rain away from areas where it could naturally fall. RWT may need to educate the market to develop a broader understanding and

acceptance of the science underlying the technology, as well as convince clients that the benefits justify the investment and costs of

implementing its technology. RWT faces further challenges to streamline its go-to-market strategy, integrate its technology with other

products and services, build its brand and engender loyalty while improving the core technology offering.

16

RWT may not be able to manufacture its technology at the pace,

scale and volume needed to generate and meet market demand.

RWT will need to develop the manufacturing process necessary to make

rainfall generation technology in high volume. RWT has not yet devised or validated a manufacturing process or acquired the tools or processes

that may be necessary to produce rainfall generation technology that meets all commercial requirements. If RWT is not able to overcome

these manufacturing hurdles in building its technology, RWT’s business is likely to fail.

Even if RWT completes development and achieves volume production of

its platform, if the cost, performance characteristics or other specifications of the rainfall generation technology fall short of RWT’s

projections, RWT’s business, financial condition and results of operations would be adversely affected.

Additionally, developing manufacturing techniques to produce the volume

required to achieve forecasted production could hinder profitability in the future. If RWT’s technology fails to achieve a broad

advantage in generating rainfall, its business, financial condition and future prospects may be harmed.

The markets for rainfall generation-related products are in nascent

stages, and RWT may have limited opportunities to license our technologies or sell its products.

The rainfall generation industry is in the early stage of commercializing

rainfall generation technology. Skepticism around the efficacy of the technology’s ability to enhance rainfall has hindered previous

adoption.

RWT’s success will depend upon its ability to expand, scale its

operations, and increase its sales capability, which may take longer or be more expensive than expected. Unforeseen issues associated

with scaling up and constructing RWT’s technology at commercially viable levels could negatively impact RWT’s business, financial

condition and results of operations. RWT’s growth is dependent upon its ability to successfully market and sell rainfall generation

technology. RWT does not have experience with the mass distribution and sale of rainfall generation technology. Its growth and long-term

success will depend upon the development of its sales and delivery capabilities.

RWT may be harmed by competing technologies.

The markets in which RWT operates are rapidly evolving to address increasing

global need for reliable access to water, creating additional investment in competition. There has been significant improvement in water

generation technologies such as desalination and chemical-based cloudseeding. As these markets continue to mature and new technologies

and competitors enter such markets, RWT expects competition to intensify. RWT could lose market share and its revenues could decline,

thereby affecting its earnings and potential for growth. In particular, although RWT does not plan to use chemicals in its manufacturing

and production process, chemical-based cloudseeding companies may provide additional competition due to the maturity of chemical-based

technology, more established historical operational data, stronger research groups, demonstrated effects in specific use cases, market

acceptance and funding by recognized institutions.

In the future, RWT’s technologies may also compete with other

emerging technologies. These technologies may be less expensive and provide higher or additional performance. Companies with these competing

technologies may also have greater resources. Technological change could render its technologies obsolete, and new, competitive technologies

could emerge that achieve broad adoption and adversely affect the use of its technologies and intellectual property.

RWT will be dependent on its suppliers and manufacturers, and

supply chain issues could delay the introduction of RWT’s product and negatively impact its business and operating results.

RWT has not yet entered into relationships with potential suppliers

and manufacturers. However, when RWT enters into relationships with suppliers and manufacturers, it may face delays in the introduction

of its product due to supply chain issues. The manufacture, installation, production and operation of the ionization rainfall generation

technology is expected to be dependent upon third party suppliers, service providers and networks. When RWT begins contracting with suppliers

and manufacturers, it may be adversely affected if it is not able to obtain the required materials, supplies and critical spare parts

required to build the machinery and operate our technology.

17

Any of the following factors (and others) could have an adverse impact

on RWT’s operations:

● a failure to retain key technical staff;

● financial problems of either manufacturers or component suppliers;

If any of the aforementioned factors were to materialize, it could

cause RWT to halt production of its rainfall generation technology and/or entail higher manufacturing costs, any of which could materially

adversely affect RWT’s business, operating results, and financial condition and could materially damage relationships with future

clients.

RWT’s products may not achieve market success, but will

still require significant costs to develop.

RWT believes that it must continue to dedicate significant resources

to its research and development efforts before knowing whether there will be market acceptance of its RWT rainfall generation technologies.

Furthermore, the performance of these products is uncertain. RWT’s rainfall generation services could fail to attain sufficient

market acceptance, if at all, for many reasons, including:

● pricing and the perceived value of RWT’s platform relative to its cost;

● ability to produce products fit for their intended purpose;

● failures to accurately predict market or client demands;

18

● negative publicity about the performance or effectiveness of RWT’s technology;

● strategic reaction of companies that market competitive products; and

● the introduction or anticipated introduction of competing technology.

To the extent RWT is unable to effectively develop and market its rainfall

generation technologies to address these challenges and attain market acceptance, its business, operating results and financial condition

may be adversely affected.

RWT intends to make significant investments in new products and

services that may not achieve technological feasibility or profitability or that may limit RWT’s revenue growth.

RWT intends to make significant investments in research, development,

and marketing of new technologies, products and services. Investments in new technologies are speculative and technological feasibility

may not be achieved. Commercial success depends on many factors including demand for innovative technology, availability of materials

and equipment, selling price the market is willing to bear, competition and effective licensing or product sales. RWT may not achieve

significant revenues from new product and service investments for a number of years, if at all. Moreover, new technologies, products and

services may not be profitable, and even if they are profitable, operating margins for new products and businesses may not be as high

as the margins we have experienced historically or originally anticipated.

RWT may fail to obtain statistically significant results that

demonstrate its ability to enhance rainfall.

RWT intends to create standardized measurement approaches and collect

climatological data in order to demonstrate statistically significant results indicating its ability to successfully achieve rainfall

generation. Its ability to achieve replicable statistically significant results is not yet proven, and failure to do so may affect its

commercial success. Currently, there is limited research and no historical basis for RWT’s ability to develop, manufacture, and

deliver this technology, as well as on its ability to implement this technology regardless of location. RWT may also experience increased

costs relating to obtaining, analyzing, and reviewing data that demonstrates statistical significance of this technology in increasing

rainfall.

RWT may not be able to accurately estimate the future supply

and demand for its rainfall generation technology, which could result in a variety of inefficiencies in its business and hinder its ability

to generate revenue. If RWT fails to accurately predict how clients will adopt its platform, it could incur additional costs or experience

delays.

It is difficult to predict RWT’s future revenues and appropriately

budget for its expenses, and RWT may have limited insight into trends that may emerge and affect its business. RWT anticipates being required

to provide forecasts of its demand to its current and future suppliers prior to the scheduled delivery of products and technology to potential

clients. Currently, there is limited research and no historical basis for making judgments on the demand for rainfall generation technology

or its ability to develop, manufacture, and deliver this technology, or RWT’s profitability, if any, in the future. If RWT overestimates

client adoption of its platform, its suppliers may have excess inventory, which indirectly would increase RWT’s costs. If RWT underestimates

its requirements, its suppliers may have inadequate inventory, which could interrupt manufacturing of its products and result in delays

in shipments and revenues. In addition, lead times for materials and components that RWT’s suppliers order may vary significantly

and depend on factors such as the specific supplier, contract terms and demand for each component at a given time. If RWT fails to accurately

qualify client adoption curves of its platform in the near- and medium-term period, which may cause failure to order sufficient quantities

of product components in a timely manner, the delivery of its technology to its potential clients could be delayed, which would harm RWT’s

business, financial condition and operating results.

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RWT may fail to accurately estimate the size and growth of client

demands.

There is no assurance that RWT will be able to ramp its business to

meet client demands about rainfall timing and predictability. Potential clients may require rapid increases in production on short notice.

RWT may not be able to purchase sufficient supplies or allocate sufficient manufacturing capacity to meet such increases in demand. Rapid

client ramp-up in the future and significant increases in demand may strain RWT’s resources or negatively affect its margins. Inability

to satisfy client demand in a timely manner may harm its reputation, reduce its other opportunities, damage its relationships with clients,

reduce revenue growth, and/or cause it to incur contractual penalties. Failure to grow at rates similar to that of other competitors in

the industry may adversely affect RWT’s operating results and ability to effectively compete within the industry.

RWT may fail to find adequate sites to operate its platform and

machinery.

RWT’s ability to meet its financial and operating objectives

depends on its ability to find adequate sites to operate its machines and platform, which can be difficult and expensive. The process

to find adequate sites (including leases) requires compliance with numerous zoning, environmental, and governmental requirements. Further,

the cost of operation, including leases, may become economically unfeasible causing RWT to abandon or cease operations at said site. RWT’s

ability to find such sites could hinder our financial operating objectives and adversely affect operating results.

RWT may be affected by failures of its clients, both private

and public, to meet their payment obligations.

A failure of RWT’s future clients to meet their payment obligations

may affect its ability to receive payments under its contracts. In addition to RWT’s potential contracts with private parties, RWT

intends to derive a portion of its revenues directly or indirectly from contracts with federal, state and city agencies, and other governmental

authorities of various countries, in areas relating to, among others, water resiliency, decarbonization, forest fire mitigation, agricultural

and other water infrastructure projects. The funding of these programs could be reduced or eliminated due to numerous factors beyond RWT’s

control, including lack of funding or budgetary constraints due to current political party views, geopolitical events, sovereign default,

and other macro- or micro-economic conditions. A reduction or elimination of government spending under RWT’s contracts could cause

a material adverse effect on its business, financial condition, results of operations and cash flow.

RWT’s clients may refuse to pay for rainfall generation

services that directly or indirectly benefit other nearby parties.

RWT expects its offerings to have an expansive

operating range, with rainfall occurring anywhere within an approximately 50-mile radius. Accordingly, there may be situations where a

party who has not paid for RWT’s technology could still benefit from nearby rain enhancement, particularly since the success of

the technology is linked to specific weather conditions. It is possible that RWT’s clients may not want and/or fail to meet some

or all of their payment obligations when the rain enhancement did not solely or directly benefit them or the specific area it was intended

to. This failure to collect payment owed may adversely harm RWT’s business, financial condition and operating results.

RWT’s future success depends in part on recruiting and

retaining key personnel and failure to do so may make it more difficult for us to execute the business strategy.

RWT is dependent upon the continued services of

key personnel, including members of its executive management team. The loss of any one of these individuals could disrupt our operations

or its strategic plans. Additionally, RWT’s future success will depend on, among other things, its ability to hire and retain the

necessary qualified sales, marketing and managerial personnel, for whom it competes with numerous other companies, academic institutions

and organizations. If RWT loses key employees, if it is unable to retain other qualified personnel, or if its management team is not able

to effectively manage it through these events, RWT’s business, financial condition, and results of operations may be adversely affected.

20

RWT’s operations, projects and prospects will be located

in remote areas, and its production, processing and product delivery will rely on the infrastructure and skilled labor being adequate

and remaining available.

RWT’s success depends to a significant extent on its ability

to attract, hire, and train qualified employees, including its ability to attract employees with the necessary skills in the regions in

which it will operate. While very technical skills should not be required for basic construction and ongoing maintenance of RWT’s

platform, in order to successfully operate its technology, it will need to hire qualified project managers, engineers, and statisticians

who, respectively, can properly and self-sufficiently maintain and manage its technology suite, evaluate weather data, and have the required

expertise to improve system design and functionality. RWT could experience increases in its recruiting and training costs and decreases

in its operating efficiency, productivity and profit margins if it is unable to attract, hire and train a sufficient number of skilled

employees to support its operations.

RWT’s business is dependent on the international market

prices of energy and fiberglass, among other materials, which are both cyclical and volatile.

RWT expects that its business and financial performance will be affected

by the market prices of energy needed to power the platform. Although its cost and energy requirements are expected to be modest on a

per gallon basis, prices of energy have been subject to wide fluctuations and are affected by numerous factors beyond RWT’s control,

including international economic and political conditions, the cyclicality of consumption, actual or perceived changes in levels of supply

and demand, the availability and costs of substitutes, inventory levels maintained by users, actions of participants in the commodities

markets and currency exchange rates. Current or future semiconductor shortages could also affect production. In addition, market prices

and supply chain delays in obtaining fiberglass (the key material required for the apparatus design) could potentially inhibit production

schedules.

System security and data protection breaches, as well as cyber-attacks,

could disrupt RWT’s operations, which may damage RWT’s reputation and adversely affect its business.

In recent years, cyberattacks, including denial-of-service attacks,

ransomware attacks, business email compromises, computer malware, viruses, social engineering (including phishing) and other tactics designed

to gain access to and exploit sensitive information by breaching mission critical systems of large organizations have increased in volume

and sophistication. RWT’s information technology systems and automated machinery, which it will rely on to operate its business,

could be exposed to such tactics. RWT may also experience unavailable systems, unauthorized access or disclosure due to employee theft

or misuse, sophisticated nation-state and nation-state supported actors and advanced persistent threat intrusions. RWT may be unable to

implement adequate preventative measures or stop security breaches while they are occurring, and attackers may sabotage or to obtain unauthorized

access to RWT’s systems, networks, or physical facilities. Actual or perceived breaches of RWT’s security measures or the

accidental loss, inadvertent disclosure or unapproved dissemination of proprietary information or sensitive or confidential data about

RWT, its partners, its clients or third parties could expose us and the parties affected to a risk of loss or misuse of this information,

resulting in litigation and potential liability, paying damages, regulatory inquiries or actions, damage to the RWT brand and reputation

or other harm to the RWT business. Additionally, cyberattacks that impacts RWT’s ability to operate its platform could result in

production errors, processing inefficiencies and unscheduled downtime/degradation of operations, in turn causing the loss of sales and

clients, and decreased revenue and increased overhead costs, which could have a material adverse effect on our results of operations.

Unfavorable conditions in RWT’s industry or the global

economy, could limit RWT’s ability to grow its business and negatively affect its results of operations.

RWT’s results of operations may vary based on the impact of changes

in its industry or the global economy on RWT or its potential clients. Negative conditions in the general economy both in the United States

and abroad, including conditions resulting from changes in gross domestic product growth, financial and credit market fluctuations, international

trade relations, pandemics (such as the COVID-19 pandemic), political turmoil, natural catastrophes, warfare, and terrorist attacks on

the United States or elsewhere, could cause a decrease in business investments, including the progress on development of rainfall generation

technologies, and negatively affect the growth of RWT’s business. In addition, in challenging economic times, potential future clients

may experience cash flow problems and as a result may modify, delay or cancel plans to purchase RWT’s products and services. Additionally,

if RWT’s clients are not successful in generating sufficient revenue or are unable to secure financing, they may not be able to

pay, or may delay payment of, accounts receivable due to RWT. Moreover, RWT’s key suppliers may reduce their output or become insolvent,

thereby adversely impacting RWT’s ability to manufacture its products. Furthermore, uncertain economic conditions may make it more

difficult for RWT to raise funds through borrowings or private or public sales of debt or equity securities. RWT cannot predict the timing,

strength or duration of any economic slowdown, instability or recovery, generally or within any particular industry.

21

Holdco may invest in or acquire other businesses in the future,

which may or may not be complementary to the RWT business. Investing in or acquiring other businesses will require the devotion of a significant

amount of time and resources, may not be successful, and could negatively impact Holdco’s results of operations, financial condition

and liquidity.

Following the Closing, each of RWT (as the surviving

entity of the Company Merger) and Merger Sub 1 (as the surviving company of the SPAC Merger) are wholly-owned subsidiaries of Holdco.

We intend for the business of developing, improving, and commercializing ionization rainfall generation technology to continue to be conducted

by RWT as a subsidiary of Holdco.

Under the Holdco A&R Articles, Holdco may engage in any and all

lawful business for which a business corporation may engage in under the MBCA. In the future, Holdco, directly or indirectly, may acquire

additional businesses or assets which may or may not be complementary to the RWT business. The costs of such acquisitions may be substantial,

including as a result of professional fees and due diligence efforts. There is no assurance that the time and resources expended on pursuing

a particular acquisition will result in a completed transaction, or that any completed transaction will ultimately be successful. In addition,

Holdco may be unable to identify suitable acquisition or strategic investment opportunities, or may be unable to obtain any required financing

or regulatory approvals, and therefore may be unable to complete such acquisitions or strategic investments on favorable terms, if at

all.

Holdco may decide to pursue acquisitions with which its investors may

not agree and Holdco cannot assure investors that any acquisition or investment will be successful or otherwise provide a favorable return

on investment. If Holdco acquires a business or assets that are not complementary to the RWT business, such business or assets may not

be able to leverage our existing infrastructure or operational experience, which may increase the costs and risk associated with such

acquisitions, and we may determine in connection with such acquisition or afterward to separate the ownership of such business or assets

from that of RWT through a spin-off, split off or otherwise of RWT or of such business or assets.

In addition, acquisitions and the integration thereof will require

significant time and resources and place significant demands on Holdco’s management, as well as on its operational and financial

infrastructure. Risks related to the successful integration of an acquired business include:

● failure to retain key personnel; and

● delays or cost-overruns in the integration process.

22

Holdco’s inability to manage its growth through acquisitions,

including the integration process, and to realize the anticipated benefits of an acquisition could have a material adverse effect on its

business, financial condition and results of operations.

Risks Relating to the Environment, Health and Safety

The efficacy of RWT’s machines could be materially adversely

affected by changes to weather conditions generally, as a result of climate change or otherwise.

The revenues expected to be generated by RWT’s

machines are correlated to weather conditions, and timing and predictability of its operations is subject to environmental conditions

that RWT cannot ultimately control. The 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 when cloud formation is underway in an approximately 40-mile radius, according

to third-party testing, thus this is dependent upon irradiance and weather conditions generally. Weather conditions have natural variations

from season to season and from year to year and may also undergo long-term or permanent change because of climate change or other factors.

While RWT may try to reduce such risks through studies of present or historical conditions or modeling of future conditions, projections

of rain depend on assumptions about weather patterns, shading and irradiance, which are inherently uncertain and may not be consistent

with actual conditions at the site. A sustained decline in weather conditions could lead to a material adverse change in the volume of

rain generated, revenues and cash flow.

Additionally, climate change may increase the frequency and severity

of adverse weather conditions, such as tropical storms, wildfires, droughts, floods, hurricanes, tornadoes, ice storms or extreme temperature,

and may have the long-term effect of changing weather patterns, which could result in more frequent and severe disruptions to our technology.

Such disruptions may include, among other things, damage to or destruction of our assets or to assets required for weather generation

or the impaired operation or forced shutdown of these assets.

Furthermore, because RWT’s platform will rely on appropriate

conditions, client satisfaction might be hindered by the factors such as wind speed, wind direction or lack of wind. If these machines

are unable to produce the levels the client want, demands for RWT’s services may decrease and its business may be adversely affected.

Clients may experience significant financial inputs from insufficient rain increases hindered by the weather.

Clients and others may hold RWT accountable for changing environmental

and/or weather conditions, including challenges resulting from excessive rain.

Changes in rainfall patterns may lead to extreme

weather conditions and unintended consequences, including, but not limited to, excessive rains, increased hail, natural disasters like

mudslides, flooding, changes in rainfall patterns, increased or decreased temperatures, and increased storm frequency and tendency. While

RWT does not believe that its product could lead to such extreme environmental conditions as RWT expects to be able to control when the

rain enhancement machines are turned off and on, changes in environmental conditions in the areas in which it operates could have a material

adverse effect on its reputation, which may adversely affect its operations. The RWT technology has a large target area coverage which

has the potential to generate excess rainfall outside or in extension to desired locations. Timing of targeted rainfall generation is

also highly variable, meaning that additional rain may occur at inopportune times, for example during the day in tourism-focused areas.

Clients and others dependent on RWT’s services may hold

RWT accountable for any failures to fulfill increased rainfall expectations.

RWT’s future rainfall generation technology may fail to meet

RWT’s projections for increased rainfall for a variety of reasons, including, but not limited to, technological malfunctioning,

regulatory impediments, and operational or financial conditions. Clients whose projects depend on increased rainfall may hold RWT accountable

for any failures to increase rainfall and the subsequent effect on their respective businesses, such as, a negative return on investments

in agricultural projects dependent on increased rainfall. RWT may suffer or be exposed to liability or costly litigation from its clients

or others whose dependency on increased rainfall is affected. In addition, RWT’s reputation may be adversely affected, which may

adversely affect RWT’s operations and financial condition.

23

ESG issues, including those related to climate change and sustainability,

may have an adverse effect on RWT’s business, financial condition and results of operations and damage our reputation.

There is an increasing focus from certain investors, customers, consumers,

employees and other stakeholders concerning environmental, social, and governance matters (“ESG”). Additionally, public interest

and legislative pressure related to public companies’ ESG practices continue to grow, particularly as the SEC considers new rulemaking

related to ESG disclosure. If RWT’s ESG practices fail to meet regulatory requirements or investor, customer, consumer, employee

or other stakeholders’ evolving expectations and standards for responsible corporate citizenship in areas including environmental

stewardship, support for local communities, board of directors and employee diversity, human capital management, employee health and safety

practices, product quality, corporate governance and transparency, its reputation, brand and employee retention may be negatively impacted,

and its clients and suppliers may be unwilling to continue to do business with RWT.

Customers, consumers, investors and other stakeholders are increasingly

focusing on environmental issues, including climate change, dams, energy and water use, and other sustainability concerns. Concern over

climate change, in particular, may result in new or increased legal and regulatory requirements to reduce or mitigate impacts to the environment.

If RWT does not adapt to or comply with new regulations, or if it fails

to comply with disclosure requirements and consequently fail to meet evolving regulatory, investor, industry or stakeholder expectations

and concerns regarding ESG issues, investors may reconsider their capital investment in RWT, and customers and consumers may choose to

stop purchasing its products, which could have a material adverse effect on our reputation, business or financial condition.

Political, regulatory and social opposition to our activities

could adversely impact RWT’s business and reputation.

Disputes and protests related to the nature of RWT’s business

may arise from time to time. In some instances, lobbying by competitive chemical-based cloudseeding and desalination technologies could

slow RWT’s growth and ability to address target markets. Disagreements or disputes with research group, institutions, and lobbying

groups for competing technology could cause delays or interruptions to RWT’s operations, adversely affect its reputation or otherwise

hamper its ability to conduct our operations.

Certain individuals or groups opposed to ionization rainfall generation

technology may take actions to disrupt RWT’s operations and projects, and they may continue to do so in the future, which may harm

its operations and could adversely affect its business. Given the variety of rainfall generation approaches, competing claims regarding

the efficacy of each approach may make it difficult to delineate the relative impact each approach has on rainfall generation. Certain

individuals or groups may oppose RWT’s operations by accusing us of unsubstantiated claims regarding environmental pollution and/or

health risks, as well as point to RWT’s shorter operating history to create uncertainty around the statistical significance of the

historical results of its technology. Social demands and conflicts could have a material adverse effect on RWT’s business and results

of operations and areas in which it operates.

Risks Relating to Intellectual Property & Technology

Existing ionization rainfall generation technologies may largely

be in the public domain and RWT’s competitors could develop and commercialize products similar or identical to RWT’s, and

its ability to successfully commercialize its products may be adversely affected. Therefore, success of RWT’s business is dependent

on its ability to create and implement new technologies and to obtain and maintain patent protection for such technologies.

As existing ionization rainfall generation technologies are based on

approximately 70 years of technological efforts beginning in the 1950s, the current state-of-the-art of this technology may largely be

in the public domain. Therefore, RWT’s competitors could develop and commercialize products similar or identical to RWT’s,

and its ability to successfully commercialize its products may be adversely affected, and RWT’s success depends on its ability to

create and implement new or improved ionization rainfall generation technologies that are proprietary to RWT. RWT will devote significant

resources to developing new technologies and intends to seek patent protection to achieve a competitive advantage. RWT’s research

and development efforts may require long development cycles and a substantial investment before RWT can determine the commercial viability

of any resulting technologies. Moreover, there is no assurance that RWT can successfully develop, deploy and market new or improved technologies

in a timely or commercially acceptable fashion or obtain patent protection over such technologies. Even if RWT is able to obtain patents

covering such technologies, it is still uncertain whether these patents will be contested, circumvented, invalidated or limited in scope

in the future. The rights granted under any issued patents may not provide RWT with meaningful protection or competitive advantages, and

some foreign countries provide significantly less effective patent enforcement than in the United States, particularly in those countries

where RWT’s solutions are likely to be deployed, resulting in significant harm to RWT’s business, financial position, results

of operations and cash flows.

24

If RWT fails to protect and enforce its existing and future technology

and intellectual property, its business will suffer.

RWT believes that its success will depend in large part on its ability

to protect its existing and future technology and intellectual property, including its ability to obtain intellectual property protection

in a timely manner, its ability to convince third parties of the applicability of its potential intellectual property rights to its products

and its ability to enforce its intellectual property rights. RWT intends to achieve the foregoing through a combination of license, development

and non-disclosure agreements and other contractual provisions and patent, trademark, trade secret and copyright laws However, regardless

of RWT’s efforts to protect its future technology and intellectual property, third parties may attempt to copy or otherwise obtain

and use such technology, including through the compromise of RWT’s trade secrets. Monitoring unauthorized use of RWT’s future

intellectual property may be difficult and costly, and the steps RWT will take to prevent misappropriation may not be sufficient. Any

enforcement efforts RWT undertakes, including litigation, could be time-consuming and expensive and could divert management’s attention,

which could harm its business, results of operations and financial condition. In addition, existing intellectual property laws and contractual

remedies may afford less protection than needed to safeguard RWT’s potential intellectual property, as patent, copyright, trademark

and trade secret laws vary significantly throughout the world. A number of foreign countries do not protect intellectual property rights

to the same extent as do the laws of the United States. Therefore, RWT’s potential intellectual property rights may not be as strong

or as easily enforced outside of the United States and efforts to protect against the unauthorized use of RWT’s intellectual property

rights, technology and other proprietary rights may be more expensive and difficult outside of the United States. If RWT fails to adequately

protect its future technology and intellectual property, its licensees and competitors may seek to use its technology and intellectual

property without the payment of license fees and royalties, which could weaken its competitive position, reduce its operating results

and increase the likelihood of costly litigation.

The intellectual property rights of others may prevent RWT from

commercializing its products or developing new technology or entering new markets, and RWT’s business may suffer or be exposed to

liability or costly litigation if third parties assert that RWT violates their intellectual property rights.

RWT’s success depends in part on its ability to commercialize

its products and continually adapt to incorporate new technologies and to expand into markets that may be created by new technologies.

However, RWT may become subject to intellectual property disputes that prevent it from commercializing its products, introducing new technologies

or expanding into new markets. Therefore, RWT’s success depends, in part, on its ability to develop and commercialize its products

without infringing, misappropriating or otherwise violating the intellectual property rights of third parties. However, RWT may not be

aware that its products are infringing, misappropriating or otherwise violating third-party intellectual property rights and such third

parties may bring claims alleging such infringement, misappropriation or violation. For example, there may be issued patents of which

RWT is unaware, held by third parties that, if found to be valid and enforceable, could be alleged to be infringed by RWT’s offerings.

There also may be pending patent applications of which RWT is not aware that may result in issued patents, which could be alleged to be

infringed by RWT’s offerings. Because patent applications can take years to issue and are often afforded confidentiality for some

period of time there may currently be pending applications, unknown to RWT, that later result in issued patents that could cover RWT’s

future technologies. Lawsuits can be time-consuming and expensive to resolve, and they divert management’s time and attention. RWT’s

platform may not be able to withstand any third-party claims against its use. In addition, many companies have the capability to dedicate

substantially greater resources to enforce their intellectual property rights and to defend claims that may be brought against them. In

a patent infringement claim against RWT, RWT may assert, as a defense, that we do not infringe the relevant patent claims, that the patent

is invalid or both. RWT does not have a large patent portfolio which it could use in counter-claims as part of a defense against infringement.

The strength of RWT’s defenses will depend on the patents asserted, the interpretation of these patents, and its ability to invalidate

the asserted patents. However, RWT could be unsuccessful in advancing non-infringement and/or invalidity arguments in its defense. In

the United States, issued patents enjoy a presumption of validity, and the party challenging the validity of a patent claim must present

clear and convincing evidence of invalidity, which is a high burden of proof. Conversely, the patent owner need only prove infringement

by a preponderance of the evidence, which is a lower burden of proof. If a third party is able to obtain an injunction preventing us from

accessing such third-party intellectual property rights, or if RWT cannot modify its technology to make it non-infringing, or license

or develop alternative technology for any infringing aspect of our business, it may be forced to limit or stop sales of its products or

cease business activities related to such intellectual property. RWT cannot predict the outcome of lawsuits and cannot ensure that the

results of any such actions will not have an adverse effect on its business, financial condition or results of operations. Any intellectual

property litigation to which RWT might become a party, or for which it is required to provide indemnification, regardless of the merit

of the claim or its defenses, may require RWT to do one or more of the following:

25

● rebrand RWT or pursue a different trademark; or

● indemnify organizations using RWT’s platform or third-party service providers.

Even if the claims do not result in litigation or are resolved in RWT’s

favor, these claims, and the time and resources necessary to resolve them, could divert the resources of its management and harm its business

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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