Company: PRMB
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001193125-25-012325
Chunk: 75

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: S-1
Chunk 75
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 debt agreement and the 
 Stockholders Agreement; and                                                                             |

| • |     | legal, tax and regulatory restrictions. |

42

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION (unless otherwise indicated, all amounts in millions of U.S. dollars, except share, per share and par value data) The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of SEC Regulation S-X,as amended by the final rule, Release No. 33-10786,Amendments to Financial Disclosures about Acquired and Disposed Businesses. Release No. 33-10786replaced the previous pro forma adjustment criteria with simplified requirements to depict the accounting for business combinations (“Transaction Accounting Adjustments”) and permitted the presentation of reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). Management of BlueTriton and Primo Water (collectively “Management”) has elected not to present Management’s Adjustments and only present Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The Transaction Accounting Adjustments presented in the unaudited pro forma condensed combined financial information are made to provide relevant information necessary for an understanding of the Company, to reflect the accounting for the Transaction and the special dividends paid to Primo Water and BlueTriton shareholders prior to the closing of the Transaction. The unaudited pro forma condensed combined balance sheet as of September 30, 2024 gives pro forma effect to the Transaction, which is more particularly described and set forth elsewhere in this prospectus as if it had occurred on September 30, 2024. The unaudited pro forma condensed combined statements of operations for the year ended December 31, 2023 and for the nine months ended September 30, 2024 give pro forma effect to the Transaction as if it had occurred on January 1, 2023, which is the beginning of the earliest period presented. The unaudited pro forma condensed combined financial information has been derived from, and should be read in conjunction with, the following historical financial statements and the accompanying notes thereto, which are included elsewhere or incorporated by reference in this prospectus:

Net income from discontinued operations in the historical financial statements of Primo Water has not been included in the unaudited pro forma condensed combined statements of operations for the year ended December 31, 2023 and for the nine months ended September 30,