Company: GEF
Filing Date: 2025-11-19
Form Type: 10-KT
Source: 0001628280-25-053146
Chunk: 93

Company: GREIF, INC
Filing Date: 2025-11-19
Form: 10-KT
Chunk 93
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 goodwill impairment testing to the extent they share similar qualitative and quantitative characteristics.

The Company performed its annual goodwill impairment test as of August 1, 2025. The fair value of the Company’s goodwill reporting units exceeded the carrying value, resulting in no impairment. Discount rates, revenue growth rates and gross margins are the assumptions that are most sensitive and susceptible to change as they require significant management judgment. In addition, certain future events and circumstances, including deterioration of market conditions, higher cost of capital, a decline in actual and expected consumption and demand, could result in changes to these assumptions and judgments. A revision of these assumptions could cause the fair value of the reporting unit to fall below its respective carrying value. As for all of the Company’s reporting units, if in future years, the reporting unit’s actual results are not consistent with the Company’s estimates and assumptions used to calculate fair value, the Company may be required to recognize material impairments to goodwill.

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#### Table of Contents
The following table summarizes the carrying amount of net intangible assets by class as of September 30, 2025 and October 31, 2024:

| (in millions)              
 September 30, 2025:        |     | Gross      
 Intangible 
 Assets     |         |     | Accumulated  
 Amortization |       |     | Net Intangible 
 Assets         |       |
|:---------------------------|:----|:-----------|--------:|:----|:-------------|------:|:----|:---------------|------:|
| Indefinite lived:          |     |            |         |     |              |       |     |                |       |
| Trademarks and trade names |     | $          |     3.9 |     | $            |     — |     | $              |   3.9 |
| Definite lived:            |     |            |         |     |              |       |     |                |       |
| Customer relationships     |     |            | 1,184.8 |     |              | 408.6 |     |                | 776.2 |
| Trademarks and trade names |     |            |    53.8 |     |              |  28.0 |     |                |  25.8 |
| Developed technology       |     |            |    42.1 |     |              |   8.5 |     |                |  33.6