Company: GEF
Filing Date: 2025-11-19
Form Type: 10-KT
Source: 0001628280-25-053146
Chunk: 113

Company: GREIF, INC
Filing Date: 2025-11-19
Form: 10-KT
Chunk 113
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 at beginning of year |               | $ | 25.5 |     | $ | 23.4 |     | $ | 24.3 |
| Increases in tax positions for prior years               |               |   |  6.9 |     |   |  1.7 |     |   |  0.6 |
| Increases in tax positions for current years             |               |   |  3.5 |     |   |  3.9 |     |   |  4.1 |
| Lapse in statute of limitations                          |               |   | -2.5 |     |   | -3.6 |     |   | -4.6 |
| Currency translation                                     |               |   |  1.7 |     |   |  0.1 |     |   | -1.0 |
| Balance of unrecognized tax benefit at end of year       |               | $ | 35.1 |     | $ | 25.5 |     | $ | 23.4 |

The 2025 net increase in unrecognized tax benefits is primarily related to increases in unrecognized tax benefits related to the prior and current year, partially offset by decreases related to lapses in the statute of limitations. The Company files income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and various non-U.S. jurisdictions and is subject to audit by various taxing authorities for 2015 through the current year. The Company has filed refund claims with the Internal Revenue

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Service for 2019 and 2020. The Company is under audit for 2019, 2021 and 2022. Because the statute of limitations has lapsed for 2019 and 2020, any adjustments may only be made up to the amount of the refund claims for those years. The Company has extended the statute of limitations for 2021 and 2022.

The Company has completed its U.S. federal tax audit for the tax years through 2016, and the statutes of limitations have expired for years 2017 through 2020. The Company has filed a refund claim for 2019 and is under audit for this year. Adjustments may only be made up to the amount of the refund claim.

The September 30, 2025, October 31, 2024, and October 31, 2023 balances include $