Company: PRMB
Filing Date: 2025-05-08
Form Type: 424B3
Source: 0002042694-25-000009
Chunk: 18

Company: Primo Brands Corp
Filing Date: 2025-05-08
Form: 424B3
Chunk 18
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 trade names                |     | $                           |     |   594.7 |     | Indefinite                           |
| Definite-lived trademarks and trade names |     |                             |     |    18.7 |     | 1 year                               |
| Customer relationships                    |     |                             |     | 1,046.4 |     | 15 years                             |
| Water rights                              |     |                             |     |   157.6 |     | 25 years                             |
| Software                                  |     |                             |     |    15.1 |     | 1 year                               |
| Other                                     |     |                             |     |     4.3 |     | 2 years                              |
| Total identifiable intangible assets      |     | $                           |     | 1,836.8 |     |                                      |

Goodwill

The principal factor that resulted in recognition of goodwill was the basis of the purchase price in the Transaction, in part, on cash flow projections assuming the reduction of administration costs and the integration of acquired customers and products into the Company's operations, which is of greater value than on a standalone basis.

### NOTE 4—ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

### Discontinued Operations
Following completion of the Transaction, Primo Water's Remaining International Businesses are presented as discontinued operations on the Condensed Consolidated Financial Statements and notes thereto.

As of March 31, 2025, the total assets and liabilities of discontinued operations classified as held for sale included in the Condensed Consolidated Balance Sheets were $178.0 million and $109.4 million, respectively.

As of December 31, 2024, the total assets and liabilities of discontinued operations classified as held for sale included in the Condensed Consolidated Balance Sheets were $184.8 million and $113.3 million, respectively.

### Continuing Operations Assets Held for Sale
In October 2024, the Company's management approved the sale of a production facility in Ontario, Canada. As of December 31, 2024, $45.9 million in assets held for sale related to this production facility were classified in Current assets held for sale in the Consolidated Balance Sheets. The Company closed on the sale of the facility and associated assets on January 31, 2025, resulting in an insignificant loss on the transaction.

#### NOTE 5—INVENTORIES
The following table presents the components of Inventories in the Condensed Consolidated Balance Sheets as of the