Company: CLX
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0001206774-25-000433
Chunk: 1

Company: CLOROX CO /DE/
Filing Date: 2025-06-26
Form: 11-K
Chunk 1
---
 | 17 |

Report of Independent Registered Public Accounting
Firm

To the Plan Administrator and Participants of

The Clorox Company Employee

Retirement Investment Plan for Puerto Rico

Opinion on the Financial Statements

We have audited the financial statements of The
Clorox Company Employee Retirement Investment Plan for Puerto Rico (the “Plan”), an employee benefit plan subject to the Employee
Retirement Income Security Act of 1974 (ERISA), which comprise the statements of net assets available for benefits as of December 31,
2024 and 2023, and the related statement of changes in net assets available for benefits for the year ended December 31, 2024, and the
related notes to the financial statements.

In our opinion, the accompanying financial statements
present fairly, in all material respects, the net assets available for benefits of The Clorox Company Employee Retirement Investment Plan
for Puerto Rico as of December 31, 2024 and 2023, and the changes in its net assets available for benefits for the year ended December
31, 2024, in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audits in accordance with auditing
standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described
in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent
of The Clorox Company Employee Retirement Investment Plan for Puerto Rico and to meet our other ethical responsibilities, in accordance
with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation
and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of
America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management
is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about The Clorox
Company Employee Retirement Investment Plan for Puerto Rico ability to continue as a going concern for the year ended December 31, 2024.

Management is also responsible for maintaining
a current plan instrument, including all plan amendments, administering the plan,