Company: PRMB
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001193125-25-012325
Chunk: 329

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: S-1
Chunk 329
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 is tested for impairment at least annually.

Prior period amounts have been recast to reflect the changes disclosed in the “Changes in Presentation” section of Note 1 to the
Consolidated Financial Statements above.

F-79

The following table summarizes goodwill as of December 30, 2023 and December 31, 2022:

| (in millions of U.S. dollars)     |     | North America |         |   |     | Other |     |     | Total |         |   |
|:----------------------------------|:----|:--------------|--------:|:--|:----|:------|----:|:----|:------|--------:|:--|
| Goodwill as of January 1, 2022    |     | $             |   994.1 |   |     | $     |   — |     | $     |   994.1 |   |
| Goodwill acquired during the year |     |               |     4.4 |   |     |       |   — |     |       |     4.4 |   |
| Measurement period adjustments    |     |               |     1.1 |   |     |       |   — |     |       |     1.1 |   |
| Foreign exchange                  |     |               |    (2.4 | ) |     |       |   — |     |       |    (2.4 | ) |
| Goodwill as of December 31, 2022  |     | $             |   997.2 |   |     | $     |   — |     | $     |   997.2 |   |
| Goodwill acquired during the year |     |               |     4.3 |   |     |       | 2.1 |     |       |     6.4 |   |
| Measurement period adjustments    |     |               |    (0.1 | ) |     |       |   — |     |       |    (0.1 | ) |
| Foreign exchange                  |     |               |     1.0 |   |     |       | 0.1 |     |       |     1.1 |   |
| Goodwill as of December 30, 2023  |     | $             | 1,002.4 |   |     | $     | 2.2 |     | $     | 1,