Company: PRMB
Filing Date: 2025-02-07
Form Type: S-1/A
Source: 0001193125-25-022806
Chunk: 302

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: S-1/A
Chunk 302
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 that are not reflected in the Consolidated Statements of Operations. The balances reported reflect the impact of cumulative translation adjustments and net actuarial gain, net of taxes, as reported in Note 14-EmployeeBenefit Plans. The Company uses the portfolio approach for releasing income tax effects from accumulated other comprehensive income. The following table reflects the accumulated balances of other comprehensive income (loss) (in millions)(1):

| February 2, 2021 (Successor)  |     | Cumulative  
 translation 
 adjustment  | —     |   |     | Net unrealized 
 actuarial gain 
 (loss) in      
 postretirement 
 benefit plan   |    — |   |     | Accumulated   
 other         
 comprehensive 
 loss          | —    |   |
|:------------------------------|:----|:------------|:------|:--|:----|:---------------|-----:|:--|:----|:--------------|:-----|:--|
| Current year change           |     |             | (2.2  | ) |     |                | (0.2 | ) |     |               | (2.4 | ) |
| December 31, 2021 (Successor) |     |             | (2.2  | ) |     |                | (0.2 | ) |     |               | (2.4 | ) |
| Current year change           |     |             | (13.0 | ) |     |                |  3.7 |   |     |               | (9.3 | ) |

F-35

| December 31, 2022 (Successor) |     | Cumulative  
 translation 
 adjustment  | (15.2 | ) |     | Net unrealized 
 actuarial gain 
 (loss) in      
 postretirement 
 benefit plan   |  3.5 |   |     | Accumulated   
 other         
 comprehensive 
 loss          | (11.7 | ) |
|:------------------------------|:----|:------------|------:|:--|:----|:---------------|-----:|:--|:----|:--------------|------:|:--|
| Current year change           |     |             |   5.3 |   |     |                | (1.1 | ) |     |               |   4.2 |   |
| December 31, 2023 (Successor) |     | $           |  (9.