Company: PRMB
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001193125-25-012325
Chunk: 117

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: S-1
Chunk 117
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 to mature in 2028 and 2029, as applicable. As a result, we will then be dependent upon our ability to refinance
such indebtedness or access the credit markets or source additional equity investments to repay the outstanding balances of our indebtedness. Failure to raise sufficient amounts of funding to repay these obligations or to refinance on beneficial
terms at maturity would adversely affect our financial condition.

We or our affiliates, may from time to time seek to repurchase or
retire outstanding debt through cash purchases and/or exchanges for equity securities, in open market purchases, privately negotiated transactions, tender offers, or otherwise. Any future repurchases or exchanges, if any, will depend on prevailing
market conditions, the Company’s liquidity, contractual restrictions, and other factors. The amounts involved may be material.

Off-BalanceSheet Arrangements

BlueTriton does not have any relationships with unconsolidated
entities or financial partnerships, such as entities often referred to as “structured finance or special purpose entities,” which would have been established for the purpose of facilitating
off-balance sheet arrangements or other contractually narrow or limited purposes.

Critical Accounting Estimates

BlueTriton’s discussion and analysis of its financial condition and results of operations are based upon its
consolidated financial statements, which have been prepared in accordance with GAAP. The preparation of BlueTriton’s consolidated financial statements requires BlueTriton to make estimates and assumptions that affect the reported amounts of
assets and liabilities and the disclosure of contingent liabilities as of the balance sheet date and the amounts of revenues and expenses during the year. On an ongoing basis, BlueTriton evaluates its estimates, including those related to sales
incentives recorded against revenue, valuation of assets and liabilities in connection with acquisitions, collectability of trade receivables, self-insurance reserves, inventory reserves, realizability of income taxes, useful lives of property,
plant and equipment and intangible assets, fair value of reporting units in connection with the annual goodwill and indefinite lived intangible assessments, valuation of insurance reserves, and the incremental borrowing rate related to lease
obligations. Actual results may differ from these estimates under different assumptions or conditions.

76

BlueTriton believes that, of its significant accounting policies, which are described in
Note 2, “Summary of Significant Accounting Policies,” to its consolidated financial statements included elsewhere in this prospectus, the following accounting estimates are the most critical to an understanding of its financial
statements because they involve a higher degree of