Company: CLX
Filing Date: 2025-10-07
Form Type: DEF 14A
Source: 0001552781-25-000311
Chunk: 85

Company: CLOROX CO /DE/
Filing Date: 2025-10-07
Form: DEF 14A
Chunk 85
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 of a            
 valuation specialist due to the significant judgment in estimating the fair value of the global Glad business. In particular, the      
 fair value estimate is sensitive to significant assumptions such as changes in net sales growth rates, gross margins, and discount     
 rates. These assumptions are sensitive to and affected by expected future market or economic conditions, industry and company-specific 
 qualitative factors.                                                                                                                   |
| How We Addressed        
 the Matter in Our Audit |     | We obtained an                                                                                                                         
 understanding, evaluated the design and tested the operating effectiveness of controls over the global Glad business valuation         
 review process, including controls over the significant assumptions described above.                                                   |
|                         |     | To                                                                                                                                     
 test the estimated fair value of the global Glad business, we performed audit procedures that included, among others, assessing the    
 methodologies and testing the significant assumptions discussed above and the underlying data used by the Company in its analysis.     
 We compared the significant assumptions used by management to current industry and economic trends, the Company’s historical           
 results and other guideline companies within the same industry, and we evaluated whether changes in the Company’s business             
 and other factors, would affect the significant assumptions. We assessed the historical accuracy of management’s estimates             
 and performed sensitivity analyses of significant assumptions to evaluate the change in the fair value of the global Glad business     
 resulting from changes in these assumptions. We involved our valuation specialists to assist in reviewing the valuation methodology    
 and testing the terminal growth rates and discount rates.                                                                              |

/s/ Ernst & Young LLP We have served as the Company’s auditor since 2003. San Francisco, California August 8, 2025

| The                                              
 Clorox Company 2025 Proxy Statement > Appendix A | A-21 |

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and the Board of Directors of The Clorox Company

Opinion on Internal Control Over Financial Reporting

We have audited The Clorox Company’s internal control over financial reporting as of June 30, 2025, based on criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, The Clorox Company (the Company) maintained, in all material respects, effective internal control over financial reporting as of June 30, 2025, based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States