Item 9.01 Financial Statements and Exhibits

(a) Financial statements of businesses acquired.

The following financial statements of Kappa and related documents are attached as Exhibit 99.2 to this Form 8-K and incorporated herein by reference:

•Independent Auditor's Report dated September 5, 2022, Consolidated Statement of Comprehensive Income for the year ended December 31, 2021, Consolidated Statement of Financial Position as of December 31, 2021, Consolidated Statement of Changes in Equity for the year ended December 31, 2021, Consolidated Statement of Cash Flows for the year ended December 31, 2021, and Notes to Consolidated Financial Statements for the year ended December 31, 2021.

(b) Pro forma financial information.

The following pro forma financial information is attached as Exhibit 99.3 to this Form 8-K and incorporated herein by reference:

•Unaudited Pro Forma Combined Statements of Earnings for the year ended December 31, 2021 and for the six months ended June 30, 2022.

•Notes to Unaudited Pro Forma Combined Financial Statements for the year ended December 31, 2021 and for the six months ended June 30, 2022.

(c) Exhibits.


  23.1          Consent of     Ernst & Young     AS
  99.1          Press release dated June 21, 2022 (previously filed as Exhibit 99.1 of Balchem
              Corporation's Current Report on Form 8-K dated June 2    4    , 2022 and filed on
              June 27, 2022)
  99.2          Financial statements of K    echu Bidco Group     listed in Item 9.01(a) of
              this Form 8-K
  99.3          Pro forma financial information listed in Item 9.01(b) of this Form 8-K

104           Cover Page Interactive Data File (embedded within the Inline XBRL document)

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