Company: PRMB
Filing Date: 2025-02-07
Form Type: S-1/A
Source: 0001193125-25-022806
Chunk: 341

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: S-1/A
Chunk 341
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 the net assets acquired. Goodwill is not amortized, but instead is tested for impairment at least annually.

Prior period amounts have been recast to reflect the changes disclosed in the “Changes in Presentation” section of Note 1 to the
Consolidated Financial Statements above.

F-79

The following table summarizes goodwill as of December 30, 2023 and December 31, 2022:

| (in millions of U.S. dollars)     |     | North America |         |   |     | Other |     |     | Total |         |   |
|:----------------------------------|:----|:--------------|--------:|:--|:----|:------|----:|:----|:------|--------:|:--|
| Goodwill as of January 1, 2022    |     | $             |   994.1 |   |     | $     |   — |     | $     |   994.1 |   |
| Goodwill acquired during the year |     |               |     4.4 |   |     |       |   — |     |       |     4.4 |   |
| Measurement period adjustments    |     |               |     1.1 |   |     |       |   — |     |       |     1.1 |   |
| Foreign exchange                  |     |               |    (2.4 | ) |     |       |   — |     |       |    (2.4 | ) |
| Goodwill as of December 31, 2022  |     | $             |   997.2 |   |     | $     |   — |     | $     |   997.2 |   |
| Goodwill acquired during the year |     |               |     4.3 |   |     |       | 2.1 |     |       |     6.4 |   |
| Measurement period adjustments    |     |               |    (0.1 | ) |     |       |   — |     |       |    (0.1 | ) |
| Foreign exchange                  |     |               |     1.0 |   |     |       | 0.1 |     |       |     1.1 |   |
| Goodwill as of December 30, 2023  |     | $             | 1,002.4 |   |     | $