Company: GEF
Filing Date: 2025-11-19
Form Type: 10-KT
Source: 0001628280-25-053146
Chunk: 133

Company: GREIF, INC
Filing Date: 2025-11-19
Form: 10-KT
Chunk 133
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 others:

• We tested the effectiveness of internal controls over management’s goodwill impairment evaluation, including those over the business assumptions used in the determination of the fair value of the Customized Polymer Solutions – Small Plastics & Jerrycans & Customized Polymer Solutions – Intermediate Bulk Containers reporting units, such as management’s assumptions used to develop expected future net sales, EBITDA margins and discount rate assumptions, as well as the selection of EBITDA multiples.

• We performed a sensitivity analysis of the forecasts of future net sales, EBITDA margins, EBITDA multiples and discount rates.

• We evaluated management’s ability to accurately forecast net sales and EBITDA margins and evaluated the reasonableness of these assumptions by comparing management’s forecasts for historical periods to actual results for those periods.

• We evaluated the reasonableness of management’s forecasts of future net sales and EBITDA margins and considered contradictory evidence by comparing the forecasts to historical and forecasted information included in third-party macroeconomic benchmarking reports, industry forecasts, and peer company forecasts.

• With the assistance of our internal fair value specialists, we evaluated the reasonableness of the long-term net sales growth rates, the selection of EBITDA multiples, and discount rates by:

◦ Testing the source information underlying the determination of long-term net sales growth rates, the selection of EBITDA multiples, and discount rates, including the mathematical accuracy of the calculations.

◦ Comparing the long-term net sales growth rates to third-party macroeconomic benchmarking reports.

◦ Developing a range of independent estimates for the selection of EBITDA multiples and discount rates and comparing the EBITDA multiples and discount rates selected by management to those ranges.

• We evaluated the experience, qualifications, and objectivity of management’s experts.

/s/ Deloitte & Touche LLP

Columbus, Ohio

November 19, 2025

We have served as the Company’s auditor since 2014.

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#### Table of Contents

## ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURES
None.

## ITEM 9A. CONTROLS AND PROCEDURES
Changes in Internal Control Over Financial Reporting

There has been no change in our internal control over financial reporting that occurred during the most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

#### Disclosure Controls and Procedures
With the participation of our