Company: CHD
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0000950170-25-087814
Chunk: 8

Company: CHURCH & DWIGHT CO INC /DE/
Filing Date: 2025-06-18
Form: 11-K
Chunk 8
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 balance plus any accrued but unpaid interest. Interest income is recorded on the accrual basis. Delinquent notes receivable from participants are reclassified as distributions based upon the terms of the Plan document.

Payment of benefits:

Benefits are recorded when paid.

Contributions:

Contributions from Plan participants and the matching contributions from the Company are recorded in the year in which the employee contributions are withheld from compensation.

New accounting pronouncement:

There have been no accounting pronouncements issued but not yet adopted which are expected to have a material impact on the Plan’s financial statements.

<div align='center'>7</div>

#### CHURCH & DWIGHT CO., INC.

### SAVINGS AND PROFIT SHARING PLAN FOR
<div align='center'>SALARIED EMPLOYEES

NOTES TO FINANCIAL STATEMENTS—(Continued)</div>

Note 3 - Related party transactions:

The Trustee is provided with the direction to invest, sell, dispose of or otherwise deal with such assets held in trust based on the most recent agreement effective October 1, 2008 with the Company. Certain Plan investments are in shares of mutual funds and a collective trust managed by the Trustee and, therefore, these transactions qualify as party-in-interest transactions. The Company is also a party-in-interest to the Plan under the definition provided in Section 3(14) of ERISA. Therefore, the Company’s common stock transactions qualify as party-in-interest transactions.

As of December 31, 2024, the Plan held 1,792,324 shares in the Company’s common stock, with a total fair value of $187,674,236. As of December 31, 2023, the Plan held 1,959,163 shares in the Company’s common stock, with a total fair value of $185,258,434.

For the years ended December 31, 2024 and 2023, the Plan did not purchase or sell any of the Company’s common stock.

Note 4 - Plan termination:

The Company intends to continue the Plan indefinitely, but reserves the right to terminate it at any time, subject to the provisions of ERISA. Upon termination of the Plan or upon complete discontinuance of contributions, all participants will become fully vested in their account balances under the Plan.

Note 5 - Tax status:

The Internal Revenue Service (the “IRS”) has determined and informed the Company by letter dated January 18, 2017 that the Plan is qualified and the trust established under the Plan