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TreeHouse Foods, Inc. – ‘10-Q’ for 9/30/23 – ‘EX-31.2’

On:  Monday, 11/6/23, at 5:00pm ET   ·   For:  9/30/23   ·   Accession #:  1628280-23-37088   ·   File #:  1-32504

Previous ‘10-Q’:  ‘10-Q’ on 8/7/23 for 6/30/23   ·   Next & Latest:  ‘10-Q’ on 5/6/24 for 3/31/24   ·   1 Reference:  To:  TreeHouse Foods, Inc. – ‘8-K’ on 5/30/23 for 5/26/23

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/06/23  TreeHouse Foods, Inc.             10-Q        9/30/23   97:8.9M                                   Workiva Inc Wde… FA01/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.82M 
 2: EX-22       Published Report re: Matters Submitted to a Vote    HTML     30K 
                of Security Holders                                              
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     28K 
12: R1          Cover                                               HTML     81K 
13: R2          Condensed Consolidated Balance Sheets               HTML    136K 
14: R3          Condensed Consolidated Balance Sheets               HTML     42K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML    150K 
16: R5          Condensed Consolidated Statements of Comprehensive  HTML     54K 
                Income (Loss)                                                    
17: R6          Condensed Consolidated Statements of Stockholders'  HTML    106K 
                Equity                                                           
18: R7          Condensed Consolidated Statements of Cash Flows     HTML    160K 
19: R8          Basis of Presentation                               HTML     35K 
20: R9          Growth, Reinvestment, and Restructuring Programs    HTML     70K 
21: R10         Receivables Sales Program                           HTML     43K 
22: R11         Inventories                                         HTML     34K 
23: R12         Acquisitions and Divestitures                       HTML     75K 
24: R13         Note Receivable                                     HTML     43K 
25: R14         Property, Plant, and Equipment                      HTML     40K 
26: R15         Goodwill and Intangible Assets                      HTML     65K 
27: R16         Income Taxes                                        HTML     33K 
28: R17         Long-Term Debt                                      HTML     47K 
29: R18         Stockholders' Equity                                HTML     36K 
30: R19         Earnings Per Share                                  HTML     44K 
31: R20         Stock-Based Compensation                            HTML    106K 
32: R21         Accumulated Other Comprehensive Loss                HTML     51K 
33: R22         Employee Retirement and Postretirement Benefits     HTML     62K 
34: R23         Other Operating (Income) Expense, Net               HTML     43K 
35: R24         Commitments and Contingencies                       HTML     44K 
36: R25         Derivative Instruments                              HTML     78K 
37: R26         Disaggregation Of Revenue                           HTML     62K 
38: R27         Pay vs Performance Disclosure                       HTML     40K 
39: R28         Insider Trading Arrangements                        HTML     33K 
40: R29         Basis of Presentation (Policies)                    HTML     41K 
41: R30         Growth, Reinvestment, and Restructuring Programs    HTML     71K 
                (Tables)                                                         
42: R31         Receivables Sales Program (Tables)                  HTML     38K 
43: R32         Inventories (Tables)                                HTML     35K 
44: R33         Acquisitions and Divestitures (Tables)              HTML     68K 
45: R34         Property, Plant, and Equipment (Tables)             HTML     38K 
46: R35         Goodwill and Intangible Assets (Tables)             HTML    104K 
47: R36         Long-Term Debt (Tables)                             HTML     41K 
48: R37         Earnings Per Share (Tables)                         HTML     44K 
49: R38         Stock-Based Compensation (Tables)                   HTML    108K 
50: R39         Accumulated Other Comprehensive Loss (Tables)       HTML     50K 
51: R40         Employee Retirement and Postretirement Benefits     HTML     58K 
                (Tables)                                                         
52: R41         Other Operating (Income) Expense, Net (Tables)      HTML     42K 
53: R42         Derivative Instruments (Tables)                     HTML     74K 
54: R43         Disaggregation Of Revenue (Tables)                  HTML     55K 
55: R44         Basis of Presentation - Additional Information      HTML     37K 
                (Details)                                                        
56: R45         Growth, Reinvestment, and Restructuring Programs -  HTML     36K 
                Additional Information (Details)                                 
57: R46         Growth, Reinvestment, and Restructuring Programs -  HTML     44K 
                Aggregate Expenses Incurred Associated with                      
                Facility Closure (Details)                                       
58: R47         Growth, Reinvestment, and Restructuring Programs -  HTML     46K 
                Activity of Restructuring Program Liabilities                    
                (Details)                                                        
59: R48         Receivables Sales Program - Additional Information  HTML     37K 
                (Details)                                                        
60: R49         Receivables Sales Program - Accounts Receivable     HTML     34K 
                Sold the Receivable Sales Program (Details)                      
61: R50         Inventories (Details)                               HTML     34K 
62: R51         Acquisitions and Divestitures - Acquisition         HTML     60K 
                Additional Information (Details)                                 
63: R52         Acquisitions and Divestitures - Preliminary         HTML     35K 
                Purchase Price Allocation of Fair value of Net                   
                Tangible Assets Acquired (Details)                               
64: R53         Acquisitions and Divestitures - Divestures          HTML     69K 
                Additional Information (Details)                                 
65: R54         Acquisitions and Divestitures - Results of          HTML     56K 
                Discontinued Operations on Income Statement                      
                (Details)                                                        
66: R55         Acquisitions and Divestiture - Results of           HTML     41K 
                Discontinued Operations in the Balance Sheet                     
                (Details)                                                        
67: R56         Note Receivable (Details)                           HTML     47K 
68: R57         Property, Plant, and Equipment - Components         HTML     44K 
                (Details)                                                        
69: R58         Property, Plant, and Equipment - Additional         HTML     29K 
                Information (Details)                                            
70: R59         Goodwill and Intangible Assets - Changes in         HTML     39K 
                Carrying Amount of Goodwill (Details)                            
71: R60         Goodwill and Intangible Assets - Gross Carrying     HTML     54K 
                Amounts and Accumulated Amortization of Intangible               
                Assets, with Finite Lives (Details)                              
72: R61         Income Taxes (Details)                              HTML     31K 
73: R62         Long-Term Debt - Components (Details)               HTML     60K 
74: R63         Long-Term Debt - Additional Information (Details)   HTML     95K 
75: R64         Stockholders' Equity - Additional Information       HTML     45K 
                (Details)                                                        
76: R65         Earnings Per Share (Details)                        HTML     38K 
77: R66         Stock-Based Compensation - Additional Information   HTML    109K 
                (Details)                                                        
78: R67         Stock-Based Compensation - Schedule of Total        HTML     32K 
                Compensation Expense (Details)                                   
79: R68         Stock-Based Compensation - Schedule of Stock        HTML     70K 
                Option Activity (Details)                                        
80: R69         Stock-Based Compensation - Schedule of Restricted   HTML     64K 
                Stock and Restricted Stock Unit Activity (Details)               
81: R70         Stock-Based Compensation - Schedule of Employee     HTML     41K 
                and Director Restricted Stock and Restricted Stock               
                Highlights (Details)                                             
82: R71         Stock-Based Compensation - Shareholder Return       HTML     49K 
                Market Condition and Assumptions (Details)                       
83: R72         Stock-Based Compensation - Schedule of Performance  HTML     51K 
                Unit Activity (Details)                                          
84: R73         Stock-Based Compensation - Schedule of Performance  HTML     40K 
                Unit Highlights (Details)                                        
85: R74         Accumulated Other Comprehensive Loss (Details)      HTML     57K 
86: R75         Employee Retirement and Postretirement Benefits     HTML     51K 
                (Details)                                                        
87: R76         Other Operating (Income) Expense, Net (Details)     HTML     35K 
88: R77         Commitments and Contingencies (Details)             HTML     49K 
89: R78         Derivative Instruments - Additional Information     HTML     41K 
                (Details)                                                        
90: R79         Derivative Instruments - Fair Value of Derivative   HTML     38K 
                Instrument (Details)                                             
91: R80         Derivative Instruments - Gains and Losses on        HTML     56K 
                Derivative Contracts (Details)                                   
92: R81         Disaggregation Of Revenue (Details)                 HTML     46K 
95: XML         IDEA XML File -- Filing Summary                      XML    178K 
93: XML         XBRL Instance -- ths-20230930_htm                    XML   1.94M 
94: EXCEL       IDEA Workbook of Financial Report Info              XLSX    161K 
 8: EX-101.CAL  XBRL Calculations -- ths-20230930_cal                XML    222K 
 9: EX-101.DEF  XBRL Definitions -- ths-20230930_def                 XML    686K 
10: EX-101.LAB  XBRL Labels -- ths-20230930_lab                      XML   1.94M 
11: EX-101.PRE  XBRL Presentations -- ths-20230930_pre               XML   1.18M 
 7: EX-101.SCH  XBRL Schema -- ths-20230930                          XSD    178K 
96: JSON        XBRL Instance as JSON Data -- MetaLinks              553±   829K 
97: ZIP         XBRL Zipped Folder -- 0001628280-23-037088-xbrl      Zip    405K 


‘EX-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2
CERTIFICATION PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002

I, Patrick M. O'Donnell, certify that:
1.I have reviewed this quarterly report on Form 10-Q of TreeHouse Foods, Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 6, 2023
 
/s/ Patrick M. O'Donnell
Executive Vice President and Chief Financial Officer



 
 



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/6/238-K
For Period end:9/30/23
 List all Filings 


1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/30/23  TreeHouse Foods, Inc.             8-K:3,5     5/26/23   13:443K
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Filing Submission 0001628280-23-037088   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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