Company: PRMB
Filing Date: 2025-02-27
Form Type: 10-K
Source: 0002042694-25-000003
Chunk: 107

Company: Primo Brands Corp
Filing Date: 2025-02-27
Form: 10-K
Item: Item 16
Chunk 107
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SEPH ROSENBERG/s/  ALLISON SPECTORJoseph RosenbergDirectorDate: February 27, 2025Allison SpectorDirectorDate: February 27, 2025

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Table of Contents

PRIMO BRANDS CORPORATION

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

PAGEReports of Independent Registered Public Accounting Firms (PCAOB IDs 238 and 42 )F-2Consolidated Balance SheetsF-5Consolidated Statements of OperationsF-6Consolidated Statements of Comprehensive (Loss) IncomeF-7Consolidated Statements of Stockholders' EquityF-8Consolidated Statements of Cash FlowsF-9Notes to Consolidated Financial StatementsF-11

F-1

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders of Primo Brands Corporation

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of Primo Brands Corporation and its subsidiaries (the "Company") as of December 31, 2024, and the related consolidated statements of operations, of comprehensive (loss) income, of stockholders’ equity and of cash flows for the year then ended, including the related notes and financial statement schedule listed in the index appearing under Item 15(a)(2) (collectively referred to as the "consolidated financial statements"). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit of these consolidated financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.

Our audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements