Unaudited Pro Forma Financial Information

The unaudited pro forma financial information does not necessarily reflect the results of operations that would have occurred had we operated as a single entity during such periods.


(in millions of U.S. dollars, except per share amounts)	For the Three Months Ended April 2, 2016
Revenue	$	916.2
Net loss attributed to Cott Corporation		(9.4	)
Net loss per common share attributed to Cott Corporation, diluted	$	(0.07	)

Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed

The table below summarizes the previously reported estimated acquisition date fair values, measurement period adjustments recorded and the final purchase price allocation of assets acquired and liabilities assumed:


(in millions of U.S. dollars)	Originally Reported			Measurement Period Adjustments			Final
Cash	$	1.7		$	—		$	1.7
Accounts receivable		51.4			—			51.4
Inventory		62.5			—			62.5
Prepaid expenses and other assets		2.3			—			2.3
Property, plant & equipment		92.9			(0.7	)		92.2
Goodwill		117.1			0.7			117.8
Intangible assets		119.0			—			119.0
Other assets		2.2			—			2.2
Accounts payable and accrued liabilities		(46.7	)		(0.2	)		(46.9	)
Deferred tax liabilities		(43.3	)		0.2			(43.1	)
Other long-term liabilities		(5.5	)		—			(5.5	)

Total	$	353.6		$	—		$	353.6

Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed

The table below summarizes the originally reported estimated acquisition date fair values, measurement period adjustments recorded and the preliminary purchase price allocation of assets acquired and liabilities assumed:


(in millions of U.S. dollars)	Originally Reported			Measurement Period Adjustments			Preliminary
Cash & cash equivalents	$	19.6		$	—		$	19.6
Accounts receivable		95.4			—			95.4
Inventories		17.7			—			17.7
Prepaid expenses and other current assets		6.2			—			6.2
Property, plant & equipment		107.1			—			107.1
Goodwill		299.7			0.8			300.5
Intangible assets		213.2			—			213.2
Other assets		2.8			—			2.8
Deferred tax assets		19.5			—			19.5
Current maturities of long-term debt		(2.7	)		—			(2.7	)
Accounts payable and accrued liabilities		(128.3	)		—			(128.3	)
Long-term debt		(3.1	)		—			(3.1	)
Deferred tax liabilities		(49.5	)		1.0			(48.5	)
Other long-term liabilities		(21.3	)		(1.8	)		(23.1	)

Total	$	576.3		$	—		$	576.3