Company: PRMB
Filing Date: 2025-08-07
Form Type: 424B3
Source: 0002042694-25-000017
Chunk: 50

Company: Primo Brands Corp
Filing Date: 2025-08-07
Form: 424B3
Chunk 50
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12 - Acquisition, Integration and Restructuring Expenses) and other non-recurring income and charges.

Long-lived assets in the United States, consisting of net fixed assets and operating lease right-of-use assets, accounted for 97.9% and 97.8% of consolidated long-lived assets as of June 30, 2025 and December 31, 2024, respectively.

#### NOTE 16—NET INCOME (LOSS) PER COMMON SHARE
Basic net income (loss) per common share is calculated by dividing the net income (loss) by the weighted-average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is calculated using the weighted-average number of shares of common stock outstanding and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of stock options, Performance-based RSUs, Time-based RSUs, and stock purchase rights granted under the Employee Share Purchase Plan ("ESPP"). The dilutive effect of these securities are reflected in diluted income (loss) per share by application of the treasury stock method. Potentially dilutive securities are excluded from the computation of diluted net income (loss) per share if their effect is antidilutive.

The rights of the holders of our Class A common stock and Class B common stock are identical, except with respect to voting, and the classes otherwise share equally in dividends and residual net assets on a per share basis. Accordingly, the net income (loss) per common share amounts are the same for Class A common stock and Class B common stock because the holders of each class are entitled to equal per-share dividends or distributions in liquidation in accordance with the Company's Certificate.

For comparative purposes, the weighted-average shares outstanding of BlueTriton have been adjusted by an implied conversion ratio of 212.2-to-1 for the three and six months ended June 30, 2024 to reflect the effects of the Transaction.

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Reconciliations of the numerators and denominators of basic and diluted net income (loss) per common share for the periods presented are as follows:

|                                                     |     | Three Months Ended June 30, |         |     |      |         |     | Six Months Ended June 30, |         |     |      |         |
| (Shares in thousands)                               |     |                        2025 |         |     | 2024 |         |     |                      2025 |         |     |