Primo Water (PRMW) 8-K/A Net income as shown in the financial statements

Exhibit 99.1

Item 17 of Form 20-F US GAAP (UK to US GAAP reconciliation)

	For the year ended June 30
	2013		2012
Net income as shown in the financial statements		5,004		1,050
Description of items having the effect of increasing reported income
Earnings of equity method investment, net of tax		37		—
Amortization of goodwill		350		350
Net income according to generally accepted accounting principles in the United States		5,391		1,400