Company: PRMB
Filing Date: 2025-11-06
Form Type: 424B3
Source: 0001628280-25-049955
Chunk: 39

Company: Primo Brands Corp
Filing Date: 2025-11-06
Form: 424B3
Chunk 39
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                                            |     | $                          |     |  0.2 |     | $                  |     | 0.1 |     | $                         |     |  0.6 |     | $                  |     | 0.4 | Net of tax                                                        |
| Total reclassification for the period      |     | $                          |     | -1.4 |     | $                  |     | 0.1 |     | $                         |     | -5.5 |     | $                  |     | 0.4 |                                                                   |

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1 Amount is net of tax impact of $0.6 million and $1.8 million, respectively, for the three and nine months ended September 30, 2025 which is recorded within Provision for income taxes on the Condensed Consolidated Statements of Operations.

2 Tax impact of this income for all periods was immaterial.

#### NOTE 9—INCOME TAXES
Income tax expense was $26.4 million on pre-tax income of $66.9 million for the three months ended September 30, 2025, as compared to income tax expense of $18.5 million on pre-tax income of $71.8 million in the comparable prior year period. The effective income tax rate for the three months ended September 30, 2025 was 39.5% compared to 25.8% in the comparable prior year period.

Income tax expense was $60.4 million on pre-tax income of $166.1 million for the nine months ended September 30, 2025, as compared to income tax expense of $48.2 million on pre-tax income of $189.5 million in the comparable prior year period. The effective income tax rate for the nine months ended September 30, 2025 was 36.4% compared to 25.4% in the comparable prior year period.

The effective tax rate for the three and nine months ended September 30, 2025 varied from the effective tax rate in the comparable prior year period due primarily to permanent differences for which the Company has not recognized a tax benefit. The effective tax rate for the three and nine months ended September 30, 2025 varied from the U.S. statutory rate due primarily to permanent differences for which the Company has not recognized a tax benefit and losses in tax jurisdictions with existing valuation allowances.

On July 4, 2025, the One Big Beautiful Bill Act was signed into U.S. tax law