Company: GEF
Filing Date: 2025-06-10
Form Type: 11-K/A
Source: 0000043920-25-000034
Chunk: 11

Company: GREIF, INC
Filing Date: 2025-06-10
Form: 11-K/A
Chunk 11
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 positions taken by the Plan, and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken. The Plan has recognized no interest or penalties related to uncertain tax positions. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for years prior to 2021.

Note 7 - Reconciliation of Financial Statements to the Form 5500

The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500 at December 31, 2024 and 2023:

|                                                                | (in millions) |   | December 31, 2024 |       |     |   | December 31, 2023 |       |
|:---------------------------------------------------------------|:--------------|:--|------------------:|------:|:----|:--|------------------:|------:|
| Net assets available for benefits per the financial statements |               | $ |             865.1 |       |     | $ |             809.3 |       |
| Less: Participant contributions receivable                     |               |   |               1.0 |       |     |   |               0.7 |       |
| Less: Employer contributions receivable                        |               |   |               0.7 |       |     |   |               0.5 |       |
| Net assets available for benefits per the Form 5500            |               |   |                   | 863.4 |     |   |                   | 808.1 |

The following is a reconciliation of changes within net assets available for benefits per the financial statements to the Form 5500 for the year ending December 31:

| (in millions)                             |     | December 31, 2024 |      |
|:------------------------------------------|:----|:------------------|-----:|
| Net increase per the financial statements |     | $                 | 53.8 |
| Contributions receivables:                |     |                   |      |
| End of year                               |     |                   | -1.7 |
| Beginning of year                         |     |                   |  1.2 |
| Rounding                                  |     |                   |  0.1 |
| Net income per the Form 5500              |     | $                 | 53.4 |