Company: CHD
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0000950170-25-087807
Chunk: 8

Company: CHURCH & DWIGHT CO INC /DE/
Filing Date: 2025-06-18
Form: 11-K
Chunk 8
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 The Plan’s interest in the collective trust at year-end is valued based on information reported by the investment advisor using the audited financial statements of the collective trust at year-end.

Purchases and sales of securities are recorded on a trade-date basis. Dividends are recorded on the ex-dividend date. Interest income is recorded as earned on an accrual basis. Net appreciation includes the Plan’s gains and losses on investments bought and sold as well as held during the year.

Notes receivable from participants:

Notes receivable from participants are measured at their unpaid principal balance plus any accrued but unpaid interest. Interest income is recorded on the accrual basis. Delinquent notes receivable from participants are reclassified as distributions based upon the terms of the Plan document.

Payment of benefits:

Benefits are recorded when paid.

Contributions:

Contributions from Plan participants and the matching contributions from the Company are recorded in the year in which the employee contributions are withheld from compensation.

New accounting pronouncement:

There have been no accounting pronouncements issued but not yet adopted which are expected to have a material impact on the Plan’s financial statements.

Note 3 - Related party transactions:

The Trustee is provided with the direction to invest, sell, dispose of or otherwise deal with such assets held in trust based on the most recent agreement effective October 1, 2008 with the Company. Certain Plan investments are in shares of

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#### CHURCH & DWIGHT CO., INC.

### SAVINGS AND PROFIT SHARING PLAN FOR
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NOTES TO FINANCIAL STATEMENTS—(Continued)</div>

mutual funds and a collective trust managed by the Trustee and, therefore, these transactions qualify as party-in-interest transactions. The Company is also a party-in-interest to the Plan under the definition provided in Section 3(14) of ERISA. Therefore, the Company’s common stock transactions qualify as party-in-interest transactions.

As of December 31, 2024, the Plan held 520,138 shares in the Company’s common stock, with a total fair value of $54,463,690. As of December 31, 2023, the Plan held 583,323 shares in the Company’s common stock, with a total fair value of $55,159,043.

For the year ended December 31, 2024, the Plan purchased and sold $4,054,930 and $10,550