Financial Performance - For the three months ended September 30, 2023, the company reported a net income of $3,503,854, with operating costs of $273,767 and a provision for income taxes of $213,088[137]. - For the nine months ended September 30, 2023, the company had a net income of $25,868, with operating costs of $1,044,323 and a provision for income taxes of $855,721[139]. - Cash used in operating activities for the nine months ended September 30, 2023, was $1,298,289, with net income affected by a non-cash charge for the change in fair value of warrant liabilities of $2,299,000[145]. Initial Public Offering - The company completed its Initial Public Offering on November 16, 2021, generating gross proceeds of $230,000,000 from the sale of 23,000,000 units at $10.00 per unit[141]. - The company incurred $24,917,410 in transaction costs related to the Initial Public Offering, including $4,600,000 in underwriting fees[143]. Trust Account and Investments - As of September 30, 2023, the fair value of investments held in the Trust Account was $71,419,197, with recognized unrealized gains of $642,716[149]. - The company plans to use substantially all funds in the Trust Account to complete a Business Combination, with the possibility of withdrawing interest to pay taxes[150]. - Net proceeds held in the Trust Account have been invested in U.S. government treasury bills, notes, or bonds with a maturity of 185 days or less[168]. Working Capital and Financial Position - The company had a working capital deficiency of $8,283,203 as of September 30, 2023, indicating insufficient funds to operate prior to the initial Business Combination[153]. - As of September 30, 2023, the company had cash of $8,076 held outside the Trust Account, intended for identifying and evaluating target businesses[151]. - The company has entered into a promissory note with a related party for up to $600,000 to fund working capital needs[156]. - The fair value of the Company's financial instruments approximates the carrying amounts in the balance sheet due to their short-term nature[165]. - As of September 30, 2023, the Company was not subject to any market or interest rate risk[168].

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001-41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) Delaware ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 Commission File No. 001-41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) Delaware 86-2581754 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 400 W. Morse ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION or Washington, D.C. 20549 ☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FORM 10-K For the transition period from to ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission file number: 001-41048 For the fiscal year ended December 31, 2022 Integrated Rail and Resources Acquisition Corp. (Exact name of registrant as specified in its charter) Delaware 86-2581754 (State or other juri ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001- 41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) De ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001- 41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) Delawar ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001- 41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) Delawa ...

Table of Contents 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, 2021 or ☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-41048 Integrated Rail and Resources Acquisition Corp. (Exact name of registrant as specified in its charter) Delaware 86-2581754 (S ...

For the transition period from to Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File No. 001- 41048 INTEGRATED RAIL AND RESOURCES ACQUISITION CORP. (Exact name of registrant as specified in its charter) De ...