Company: PRMB
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001193125-25-012325
Chunk: 359

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: S-1
Chunk 359
---
loss) for the fiscal years ended December 30, 2023, December 31, 2022 and January 1, 2022:

| (in millions of U.S. dollars)              | December 30, 
 2023         | For the Fiscal Year Ended |      |     | December 31, 
 2022         |   |     |     | January 1, 2022 |   |   |     | Affected Line                                                            
 Item in the Statement Where Net Income                                   
 Is                                                                       
 Presented                                                                |
|:-------------------------------------------|:-------------|:--------------------------|-----:|:----|:-------------|:--|----:|:----|:----------------|:--|:--|:----|:-------------------------------------------------------------------------|
| Details About AOCI Components1             |              |                           |      |     |              |   |     |     |                 |   |   |     |                                                                          |
| Amortization of pension benefit plan items |              |                           |      |     |              |   |     |     |                 |   |   |     |                                                                          |
| Recognized net actuarial gain              |              | $                         |  0.2 |     |              | $ |   — |     |                 | $ | — |     | Gain on sale of discontinued operations and Other expense (income), net2 |
|                                            |              | $                         |  0.2 |     |              | $ |   — |     |                 | $ | — |     | Net of tax                                                               |
| Foreign currency translation adjustments   |              | $                         | 10.2 |     |              | $ | 0.3 |     |                 | $ | — |     | Gain on sale of discontinued operations and Impairment charges3          |
| Total reclassifications for the period     |              | $                         | 10.4 |     |              | $ | 0.3 |     |                 | $ | — |     | Net of tax                                                               |

| 1 | Amounts in parenthesis indicate debits. |

| 2 | Includes $0.6 million related to the recognition of unrealized losses resulting from the distribution of                                                                                                              
 the assets of the U.S. defined benefit plan included in Other expense (income), net on the Consolidated Statement of Operations. In addition, it includes $0.8 million related to the recognition of unrealized gains |

F-110

| resulting from