Quarterly Financial Summary (Unaudited) | Note 23: Quarterly Financial Summary (Unaudited) As further described below, as well as in Note 1: Summary of Significant Accounting Policies and Note 22: Restated Previously Issued 2021 and 2020 Financial Statements to the Consolidated Financial Statements, the Company has identified several prior period misstatements that impacted its unaudited quarterly Condensed Consolidated Financial Information for each of the quarterly periods in 2021 and for the first three quarterly periods of 2022. The following tables present the restated unaudited Condensed Consolidated Financial Information as of and for each of the quarterly and year to date periods in the years ended December 31, 2022 and December 25, 2021 (in millions of U.S. Dollars, except per share amounts). While the quarter ended December 31, 2022 is included within the tables, it is not being restated. For the tables that present Condensed Consolidated Balance Sheets as of June 26, 2021 and March 27, 2021, the amounts in the column “As previously reported” will not tie to the amounts in the previously filed financial statements on the Form 10-Q due to the fact that these Condensed Consolidated Balance Sheets had to be recast for the impact of the discontinued operations. Refer to Note 22: Restated Previously Issued 2021 and 2020 Financial Statements and the (a) - (z) listing of misstatements for further details regarding the nature of the misstatements which have been reflected in the adjustment columns noted below. The (a) - (z) tickmarks in the tables reflect the impact of such errors to the 2022 and 2021 quarters, which originated in 2021 and prior years. In addition, the errors impacting only the quarterly periods are further detailed in the listing of misstatements (aa) to (ah) below. The Company will effectuate the restatement of the unaudited interim condensed consolidated financial information for the first three quarters of 2022 as part of filing of the 2023 interim Form 10-Qs. Description of Quarterly Misstatements Misstatements in the Company’s accounting for its Provision for Income Taxes were as follows: a. A $2.3 million and $1.9 million understatement of the Provision for income taxes for the three months ended September 24, 2022 and December 25, 2021, respectively, related to the recognition of tax benefits from unrecorded gains (losses) on foreign currency remeasurement at a foreign subsidiary. b. A $1.5 million, $3.2 million, and $(2.5) million, over/(under)statement of the Provision for income taxes for the three months ended September 24, 2022, June 25, 2022, December 25, 2021, respectively, due to misstatements of pre-tax intercompany costs and profits between foreign jurisdictions . c. A $0.1 million understatement of the Provision for income taxes for each of the quarters ended December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, resulting from the incorrect capitalization of research and development costs. d. A $1.8 million, $1.2 million, and $1.4 million overstatement of Income taxes payable within Accrued liabilities for the three months ended June 25, 2022, December 25, 2021, and September 25, 2021, respectively, and a $1.6 million, $0.5 million, and $1.4 million understatement of income within Other comprehensive income (loss) for the three months ended June 25, 2022, December 25, 2021, and September 25, 2021, respectively, resulting from incomplete tax payable rollforwards. e. A $2.1 million understatement of the Provision for income taxes for the three months ended December 25, 2021, due to various incorrect deferred tax balances. f. A $4.6 million reversal of an out of period adjustment initially recorded during the three months ended December 25, 2021 to correct for the overstatement of a deferred tax asset related to stock-based compensation, which understated the Provision for income taxes by $1.1 million for the year ended December 26, 2020 and by $3.5 million cumulatively for years prior to 2020. g. Other misstatements, which overstated the Retained earnings by $2.3 million and understated foreign currency exchange income within Accumulated other comprehensive loss by $2.0 million cumulatively for years prior to 2020 . The overstatement of the Retained earnings by $1.6 million for years prior to 2020 was a previously identified misstatement that was initially disclosed and corrected for as an out of period adjustment during the year ended December 26, 2020; the remaining overstatement of Retained Earnings of $0.7 million for years prior to 2020 was not previously corrected for as an out of period adjustment. h. Tickmark intentionally omitted. Other pre-tax income statement misstatements that originated in 2021 and prior years were as follows: i. Tickmark intentionally omitted. j. An under/(over)statement of Net sales and an over/(under)statement of deferred revenue within Accrued liabilities, due to lack of proper account reconciliations, by $1.3 million, $(0.6) million, $(0.4) million, $(0.7) million, $3.0 million, $0.4 million, and $(2.4) million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, respectively. k. A misstatement of value added tax which over/(under)stated Selling, general and administrative expense by $0.1 million and $(0.1) million, for the three months ended September 24, 2022 and September 25, 2021, respectively, under/(over)stated Non-trade accounts receivable, net by $0.9 million, $(1.1) million, $(0.3) million, $1.0 million, $(0.1) million, $(0.3) million, and $(1.3) million, and under/(over)stated Accrued liabilities by $0.8 million, $(1.1) million, $(0.3) million, $1.0 million, $0.0 million, $(0.3) million, and $(1.3) million as of September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, respectively. l-1. Misstatements related to incorrect accounting for intercompany transactions were: • an over/(under)statement of Cost of products sold and an (over)/understatement of Other assets by $(0.7) million, $(2.4) million, $1.0 million, $1.4 million, $(0.8) million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, and March 27, 2021, respectively; • an understatement of Cost of products sold and an overstatement of Inventories by $0.4 million, $0.4 million for the three months ended December 25, 2021 and September 25, 2021, respectively; • an over/(under)statement of Selling, general and administrative expense and (over)/understatement of Other assets by $1.1 million, $(2.1) million, $(1.3) million, $3.5 million, $(2.9) million, $0.6 million, and $(0.6) million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, respectively; m. A $1.6 million understatement of Income (loss) from discontinued operations before income taxes and an overstatement of Current liabilities held for sale related to severance expense in the three months ended December 25, 2021, which represented an out of period correction of an error that had originated in the year ended December 26, 2020 and in years prior to 2020. n. An over (under)/statement of foreign currency exchange income within Other comprehensive income (loss) and under/(over)statement of Other income, net by $12.4 million, $12.9 million, $6.5 million, $(0.6) million, $(1.3) million, $0.7 million, and $2.4 million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, respectively, for the misstatement of the impact of foreign exchange due to the incorrect long-term designation of certain intercompany loans. o. Other misstatements of Net sales, Cost of products sold, Selling, general and administrative expense, Re-engineering and impairment charges, and Other income, net, which over/(under)stated operating income by $0.9 million, $(2.1) million, $0.6 million, $(0.3) million, $1.4 million, $0.7 million, and $0.5 million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021, respectively. t. An under/(over)statement of impairment of goodwill within Impairment of goodwill and intangible assets by $3.2 million, $(8.1) million, and $9.1 million for the three months ended June 25, 2022, December 25, 2021, and June 26, 2021, respectively, and an over/(under)statement of income within Other comprehensive income (loss) by $0.1 million, $0.3 million, $(0.2) million, $(0.1) million for the three months ended September 24, 2022, March 26, 2022, December 25, 2021, and March 27, 2021, respectively, due to incorrect data inputs in the goodwill valuation models, which resulted in impairments not recognized or recognized in an incorrect period. Goodwill balance as of September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, and March 27, 2021 was also overstated due to a $7.7 million understatement of impairment of goodwill within Impairment of goodwill and intangible assets cumulatively for years prior to 2020 as well as a $0.4 million and $0.2 million overstatement of income within Other comprehensive income (loss) for the year ended December 26, 2020 and cumulatively for years prior to 2020, respectively. u. An under/(over)statement of sales force deferred compensation expenses included in Selling, general and administrative expense and Other liabilities by $(0.4) million for the three months ended December 25, 2021. v. An understatement of interest expense by $0.3 million for the three months ended December 25, 2021 due to an understatement of certain lease financing obligations within Long-term debt and other lease financing obligations. w. Tickmark intentionally omitted. x. Tickmark intentionally omitted. y. Tickmark intentionally omitted. z. The income tax expense (benefit) related to the pre-tax errors was $0.5 million, $3.8 million, $0.7 million, $1.2 million, $0.3 million, and $0.2 million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, respectively, and $0.2 million additional income included in Other comprehensive income (loss) for the year ended December 25, 2021. Balance Sheet and Income Statement Misclassifications were as follows: l-2. An under/(over)statement of Inventories and Accrued liabilities by $1.4 million, $(1.8) million, $(0.2) million, and $1.1 million for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, and December 25, 2021, respectively, related to incorrect accounting for intercompany transactions. p. An (under)/overstatement of Operating lease assets, Accrued liabilities, and Operating lease liabilities by $(1.2) million, $(1.2) million, $(1.2) million, and $10.6 million as of September 24, 2022, June 25, 2022, March 26, 2022, and March 27, 2021, respectively, resulting from using incorrect lease periods and useful life for leased automobiles. q. An over/(under)statement of Operating lease assets, Accrued liabilities, and Operating lease liabilities by $0.6 million, $0.9 million, $(1.0) million, $(3.7) million, $(0.1) million, $(1.0) million, and $(0.6) million as of September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, June 26, 2021, March 27, 2021 and respectively, resulting from lease modifications. r. A $0.5 million, $0.7 million, $0.6 million, $0.5 million, $0.3 million, and $0.6 million over/(under)statement of Selling, general and administrative expense and Net sales related to the misclassification of commission expense for the three months ended September 24, 2022, June 25, 2022, March 26, 2022, December 25, 2021, September 25, 2021, and June 26, 2021, respectively. s. Other balance sheet misclassifications between Accrued liabilities, Accounts payable, Accounts receivable, net, Long-term receivables, net, Long-term pension liabilities, and Prepaid expenses and other current assets, including the misclassification of the funding prepayment for one of the Company’s pension plans within Long-term pension liabilities that impacted all 2022 and 2021 quarters. Errors impacting the quarterly periods only were as follows: aa. A $0.9 million overstatement of Selling, general and administrative expense and Accrued liabilities, for the three months ended September 25, 2021, and a $0.9 million understatement for the three months ended December 25, 2021, related to a promotional program. This previously identified misstatement was initially disclosed and corrected for as an out of period adjustment in the fourth quarter of 2021. ab. A $4.6 million overstatement and a $1.4 million, $1.6 million, and $1.6 million understatement of discontinued operations Net sales and Cost of products sold related to an intercompany transaction for the quarterly periods ended December 25, 2021, September 25, 2021, June 26, 2021 and March 27, 2021, respectively, with no impact to gross margin in fiscal year 2021. This previously identified misstatement was initially disclosed and corrected for as an out of period adjustment in the fourth quarter of 2021. ac. A $27.7 million understatement of Impairment of goodwill and intangible assets in the three months ended September 24, 2022, including a $22.8 million understatement of impairment of goodwill and a $4.9 million understatement of impairment of NaturCare trade name. ad. A $0.7 million and $1.3 million understatement of Cash and cash equivalents and Accounts payable during the three months ended June 25, 2022 and March 26, 2022, respectively, that was reversed cumulatively during the three months ended September 24, 2022. This previously identified misstatement was initially disclosed and corrected for as an out of period adjustment in the third quarter of 2022. ae. Tickmark intentionally omitted. af. Other identified misstatements that were not material, individually or in the aggregate, to the Company’s Condensed Consolidated Financial Statements for the three months ended September 24, 2022, June 25, 2022, and March 26, 2022. ag. A misstatement of the impact of foreign exchange related to certain intercompany short-term loans, which under/(over)stated foreign currency exchange income within Other comprehensive income (loss) and over/(under)stated Other income, net by $0.4 million, $(1.2) million, and $0.4 million for the three months ended September 24, 2022, June 25, 2022, and March 26, 2022, respectively. ah. A misclassification of cash refunds for appreciation of leased cars, which overstated Selling, general and administrative expense and understated Loss (gain) on disposal of assets by $0.3 million in each of the three quarters ended September 24, 2022, June 25, 2022, and March 26, 2022, respectively. Statement of Cash Flows Misstatements: b a. Misstatements related to the settlement from net investment hedges resulted in an increase / (decrease) to net cash flow from operating activities and an (increase) / decrease in net cash flow from investing activities of $4.9 million, $4.9 million, $4.9 million, $6.1 million, $4.5 million, and $(0.9) million for the nine months ended September 24, 2022, six months ended June 25, 2022, three months ended March 26, 2022, nine months ended September 25, 2021, six months ended June 26, 2021, and three months ended March 27, 2021, respectively. The Condensed Consolidated Statements of Cash Flows included in this Report includes two additional line items in Adjustments to reconcile net income to net cash provided by operating activities: Changes in the fair value of economic hedges and Hedging (gains) losses reclassified from accumulated other comprehensive income. Amounts included on these line items were previously reported as part of Changes in assets and liabilities in the Quarterly Reports on Form 10-Q for the quarterly periods ended September 24, 2022, June 25, 2022, March 26, 2022, September 25, 2021, June 26, 2021, and March 27, 2021 . This change in the presentation had no net impact on Net cash (used in) provided by operating activities for the quarterly periods ended September 24, 2022, June 25, 2022, March 26, 2022, September 25, 2021, June 26, 2021, and March 27, 2021 . bb. Misstatements related to Property, plant and equipment, net, including errors in the calculation of Capital expenditures, Gain on disposal of assets, and the Proceeds from disposal of property, plant and equipment, net, resulted in an increase to net cash flow from operating activities and a decrease to net cash from investing activities of $0.9 million, $2.6 million, and $2.9 million for the nine months ended September 25, 2021, six months ended June 26, 2021, and three months ended March 27, 2021, respectively. bc. Other misstatements, including errors in the calculation of net cash from discontinued operations, errors in the calculation of the impact of foreign exchange rate on cash, cash equivalents, and restricted cash and errors in the presentation of Net realized and unrealized foreign currency (gains) losses, resulted in the following changes to the Condensed Consolidated Statements of Cash Flows: • $4.2 million increase, $2.6 million increase, $0.3 million increase, $5.7 million increase, $(3.4) million decrease, and $(2.3) million decrease to net cash flow from operating activities for the nine months ended September 24, 2022, six months ended June 25, 2022, three months ended March 26, 2022, nine months ended September 25, 2021, six months ended June 26, 2021, and three months ended March 27, 2021, respectively. Additionally, amounts previously reported on line items within Change in assets and liabilities and Adjustments to reconcile net income to net cash used in / provided by operating activities for quarterly periods ended September 24, 2022, June 25, 2022, March 26, 2022, September 25, 2021, June 26, 2021, and March 27, 2021 have been corrected. These corrections to the line items within Changes in assets and liabilities and Adjustments to reconcile net income to net cash provided by operating activities had no net impact on Net cash (used in) provided by operating activities for the quarterly periods ended September 24, 2022, June 25, 2022, March 26, 2022, September 25, 2021, June 26, 2021, and March 27, 2021; • $(2.2) million decrease and $(0.1) million decrease to net cash flow from investing activities in the nine months ended September 24, 2022 and six months ended June 25, 2022, respectively; • $(2.4) million decrease, $(3.3) million decrease, $(1.0) million decrease, $(8.0) million decrease, $1.4 million increase and $0.4 million increase in net cash provided by discontinued operations for the nine months ended September 24, 2022, six months ended June 25, 2022, three months ended March 26, 2022, nine months ended September 25, 2021, six months ended June 26, 2021 and three months ended March 27, 2021, respectively; • $0.2 million increase, $0.6 million increase, $0.5 million increase, $2.3 million increase, $2.0 million increase, and $1.9 million increase in the effect of exchange rate changes on cash, cash equivalents and restricted cash for the nine months ended September 24, 2022, six months ended June 25, 2022, three months ended March 26, 2022, nine months ended September 25, 2021, six months ended June 26, 2021, and three months ended March 27, 2021, respectively; • $0.2 million net increase to Cash, cash equivalents and restricted cash at beginning of year for the nine months ended September 24, 2022, six months ended June 25, 2022, and three months ended March 26, 2022 related to cash from discontinued operations. bd. Misstatements related to debt resulted in a $(23.0) million decrease to Borrowings on revolver facility and $23.0 million increase to Repayment of revolver facility in the nine months ended September 24, 2022 , six months ended June 25, 2022 , and three months ended March 26, 2022 . These misstatements net to $0.0 million within net cash (used in) provided by financing activities. be. A $1.7 million overstatement of Depreciation and amortization in continuing operations and an understatement of net cash (used in) provided by discontinued operations in the Condensed Consolidated Statements of Cash Flows during the nine months ended September 24, 2022, six months ended June 25, 2022, and the three m onths ended March 26, 2022. bf. Misstatements related to foreign currency gains on the Company's Euro-denominated term loan resulted in a $22.2 million increase, $12.7 million increase, and $4.3 million increase to the Net realized and unrealized foreign currency (gains) and an offsetting impact to Changes in assets and liabilities during the nine months ended September 24, 2022, six months ended June 25, 2022, and three months ended March 26, 2022. These misstatements net to $0.0 million within net cash (used in) provided by operating activities. The following tables summarize the restated Condensed Consolidated Statements of Income (Loss) for the interim periods in the years ended December 31, 2022 and December 25, 2021. While the Condensed Consolidated Statement of Income (Loss) for the 14 weeks ended December 31, 2022 has not been restated, it is included for completeness to show the Condensed Consolidated Statements of Income (Loss) for all interim periods in the years ended December 31, 2022 and December 25, 2021 Condensed Consolidated Statements of Income (Loss) 14 Weeks Ended 13 Weeks Ended (In millions of U.S. Dollars, except per share amounts) December 31, 2022 September 24, 2022 As Restated June 25, 2022 As Restated March 26, 2022 As Restated Net sales $ 313.6 $ 303.6 $ 339.7 $ 347.1 Cost of products sold 115.8 107.4 121.6 125.1 Gross profit 197.8 196.2 218.1 222.0 Selling, general and administrative expense 169.3 173.7 187.4 204.6 Re-engineering and impairment charges 15.6 5.3 7.0 1.5 Loss (gain) on disposal of assets 6.0 1.1 2.3 (0.1) Impairment of goodwill and intangible assets 5.9 27.7 3.2 — Operating income (loss) 1.0 (11.6) 18.2 16.0 Interest expense 21.8 8.3 6.0 4.6 Interest income (2.5) (1.3) (1.2) (0.7) Other expense (income), net 14.8 (10.3) (13.4) (1.8) (Loss) income from continuing operations before income taxes (33.1) (8.3) 26.8 13.9 Provision for income taxes 211.3 12.3 15.2 7.4 (Loss) income from continuing operations (244.4) (20.6) 11.6 6.5 (Loss) income from discontinued operations before income taxes (0.9) (0.7) (5.9) 0.4 Gain (loss) on held for sale assets and dispositions (0.5) 22.6 1.4 (2.6) Provision (benefit) for income taxes (1.1) 1.3 (1.2) 0.4 Income (loss) on discontinued operations (0.3) 20.6 (3.3) (2.6) Net income (loss) $ (244.7) $ — $ 8.3 $ 3.9 Basic (loss) earnings from continuing operations - per share $ (5.49) $ (0.46) $ 0.25 $ 0.14 Basic earnings (loss) from discontinued operations - per share $ (0.01) $ 0.47 $ (0.07) $ (0.05) Basic earnings per share - Total $ (5.50) $ 0.01 $ 0.18 $ 0.09 Diluted (loss) earnings from continuing operations - per share $ (5.49) $ (0.46) $ 0.24 $ 0.13 Diluted earnings (loss) from discontinued operations - per share $ (0.01) $ 0.47 $ (0.07) $ (0.05) Diluted (loss) earnings per share - Total $ (5.50) $ 0.01 $ 0.17 $ 0.08 Condensed Consolidated Statements of Income (Loss) 13 Weeks Ended (In millions of U.S. Dollars, except per share amounts) December 25, 2021 As Restated September 25, 2021 As Restated June 26, 2021 As Restated March 27, 2021 As Restated Net sales $ 388.8 $ 381.0 $ 417.7 $ 413.1 Cost of products sold 148.3 131.4 132.3 122.9 Gross profit 240.5 249.6 285.4 290.2 Selling, general and administrative expense 202.7 193.3 208.3 222.6 Re-engineering and impairment charges 5.2 1.8 4.7 3.1 Loss (gain) on disposal of assets (23.3) (1.7) 0.4 (7.7) Impairment of goodwill and intangible assets — — 9.1 — Operating income 55.9 56.2 62.9 72.2 Loss on debt extinguishment 11.8 — 6.0 2.1 Interest expense 5.8 8.2 9.7 11.8 Interest income (0.2) (0.3) (0.3) (0.3) Other (income) expense, net (2.0) 2.5 (0.2) (4.3) Income from continuing operations before income taxes 40.5 45.8 47.7 62.9 Provision (benefit) for income taxes 13.0 (12.0) 24.1 20.8 Income from continuing operations 27.5 57.8 23.6 42.1 (Loss) income from discontinued operations before income taxes (3.5) 4.3 3.4 0.4 Gain (loss) on held for sale assets and dispositions 13.6 (148.1) — 1.0 Provision (benefit) for income taxes 4.0 2.7 (0.3) 0.1 Income (loss) on discontinued operations 6.1 (146.5) 3.7 1.3 Net income (loss) $ 33.6 $ (88.7) $ 27.3 $ 43.4 Basic earnings (loss) from continuing operations - per share $ 0.56 $ 1.17 $ 0.47 $ 0.85 Basic earnings (loss) from discontinued operations - per share $ 0.12 $ (2.97) $ 0.07 $ 0.03 Basic earnings (loss) per share - Total $ 0.68 $ (1.80) $ 0.54 $ 0.88 Diluted earnings (loss) from continuing operations - per share $ 0.53 $ 1.09 $ 0.45 $ 0.79 Diluted earnings (loss) from discontinued operations - per share $ 0.12 $ (2.77) $ 0.07 $ 0.02 Diluted earnings (loss) per share - Total $ 0.65 $ (1.68) $ 0.52 $ 0.81 The following tables provide the effects of the restatements of previously issued unaudited quarterly Condensed Consolidated Financial Information to correct for prior period misstatements as described in Note 1: Summary of Significant Accounting Policies. Condensed Consolidated Statements of Income (Loss) 13 Weeks Ended September 24, 2022 June 25, 2022 March 26, 2022 (In millions of U.S. Dollars, except per share amounts) As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated Net sales (j)(o)(r) $ 302.8 $ 0.8 $ 303.6 $ 340.4 $ (0.7) $ 339.7 $ 348.1 $ (1.0) $ 347.1 Cost of products sold (l-1)(o)(af) 106.2 1.2 107.4 119.7 1.9 121.6 126.1 (1.0) 125.1 Gross profit 196.6 (0.4) 196.2 220.7 (2.6) 218.1 222.0 — 222.0 Selling, general and administrative expense (k)(l-1)(o)(r)(af)(ah) 175.6 (1.9) 173.7 186.9 0.5 187.4 203.4 1.2 204.6 Re-engineering charges and impairment charges (o) 4.5 0.8 5.3 7.0 — 7.0 1.5 — 1.5 Loss (gain) on disposal of assets (ah) 0.7 0.4 1.1 2.0 0.3 2.3 (0.4) 0.3 (0.1) Impairment expense (t)(ac) — 27.7 27.7 — 3.2 3.2 — — — Operating income (loss) 15.8 (27.4) (11.6) 24.8 (6.6) 18.2 17.5 (1.5) 16.0 Interest expense 8.3 — 8.3 6.0 — 6.0 4.6 — 4.6 Interest income (1.3) — (1.3) (1.2) — (1.2) (0.7) — (0.7) Other (income) expense, net (n)(ag) 1.6 (11.9) (10.3) 0.7 (14.1) (13.4) 4.3 (6.1) (1.8) Income (loss) from continuing operations before income taxes 7.2 (15.5) (8.3) 19.3 7.5 26.8 9.3 4.6 13.9 Provision (benefit) for income taxes (a)(b)(d)(z) 11.0 1.3 12.3 14.8 0.4 15.2 6.8 0.6 7.4 (Loss) income from continuing operations (3.8) (16.8) (20.6) 4.5 7.1 11.6 2.5 4.0 6.5 (Loss) income from discontinued operations before income taxes (0.7) — (0.7) (5.9) — (5.9) 0.4 — 0.4 Gain (loss) on held for sale assets and dispositions 22.6 — 22.6 1.4 — 1.4 (2.6) — (2.6) Provision (benefit) for income taxes 1.3 — 1.3 (1.2) — (1.2) 0.4 — 0.4 Income (loss) on discontinued operations 20.6 — 20.6 (3.3) — (3.3) (2.6) — (2.6) Net income (loss) $ 16.8 $ (16.8) $ — $ 1.2 $ 7.1 $ 8.3 $ (0.1) $ 4.0 $ 3.9 Basic (loss) earnings from continuing operations - per share $ (0.09) $ (0.37) $ (0.46) $ 0.10 $ 0.15 $ 0.25 $ 0.05 $ 0.09 $ 0.14 Basic earnings (loss) from discontinued operations - per share $ 0.47 $ — $ 0.47 $ (0.07) $ — $ (0.07) $ (0.05) $ — $ (0.05) Basic earnings per share - Total $ 0.38 $ (0.37) $ 0.01 $ 0.03 $ 0.15 $ 0.18 $ — $ 0.09 $ 0.09 Diluted (loss) earnings from continuing operations - per share $ (0.09) $ (0.37) $ (0.46) $ 0.09 $ 0.15 $ 0.24 $ 0.05 $ 0.08 $ 0.13 Diluted earnings (loss) from discontinued operations - per share $ 0.47 $ — $ 0.47 $ (0.07) $ — $ (0.07) $ (0.05) $ — $ (0.05) Diluted (loss) earnings per share - Total $ 0.38 $ (0.37) $ 0.01 $ 0.02 $ 0.15 $ 0.17 $ — $ 0.08 $ 0.08 Condensed Consolidated Statements of Income 39 Weeks Ended September 24, 2022 26 Weeks Ended June 25, 2022 (In millions of U.S. Dollars, except per share amounts) As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated Net sales (j)(o)(r) $ 991.3 $ (0.9) $ 990.4 $ 688.5 $ (1.7) $ 686.8 Cost of products sold (l-1)(o)(af) 352.0 2.1 354.1 245.8 0.9 246.7 Gross profit 639.3 (3.0) 636.3 442.7 (2.6) 440.1 Selling, general and administrative expense (k)(l-1)(o)(r)(af)(ah) 565.9 (0.2) 565.7 390.3 1.7 392.0 Re-engineering charges and impairment charges (o) 13.0 0.8 13.8 8.5 — 8.5 Loss (gain) on disposal of assets (ah) 2.3 1.0 3.3 1.6 0.6 2.2 Impairment expense (t)(ac) — 30.9 30.9 — 3.2 3.2 Operating income (loss) 58.1 (35.5) 22.6 42.3 (8.1) 34.2 Interest expense 18.9 — 18.9 10.6 — 10.6 Interest income (3.2) — (3.2) (1.9) — (1.9) Other (income) expense, net (n)(ag) 6.6 (32.1) (25.5) 5.0 (20.2) (15.2) Income (loss) from continuing operations before income taxes 35.8 (3.4) 32.4 28.6 12.1 40.7 Provision (benefit) for income taxes (a)(b)(d)(z) 32.6 2.3 34.9 21.6 1.0 22.6 Income from continuing operations 3.2 (5.7) (2.5) 7.0 11.1 18.1 (Loss) from discontinued operations before income taxes (6.2) — (6.2) (5.5) — (5.5) Gain (loss) on held for sale assets and dispositions 21.4 — 21.4 (1.2) — (1.2) Provision (benefit) for income taxes 0.5 — 0.5 (0.8) — (0.8) Income (loss) on discontinued operations 14.7 — 14.7 (5.9) — (5.9) Net income $ 17.9 $ (5.7) $ 12.2 $ 1.1 $ 11.1 $ 12.2 Basic earnings from continuing operations - per share $ 0.07 $ (0.12) $ (0.05) $ 0.15 $ 0.24 $ 0.39 Basic earnings (loss) from discontinued operations - per share $ 0.32 $ — $ 0.32 $ (0.13) $ — $ (0.13) Basic earnings per share - Total $ 0.39 $ (0.12) $ 0.27 $ 0.02 $ 0.24 $ 0.26 Diluted earnings from continuing operations - per share $ 0.07 $ (0.12) $ (0.05) $ 0.14 $ 0.22 $ 0.36 Diluted earnings (loss) from discontinued operations - per share $ 0.30 $ — $ 0.30 $ (0.12) $ — $ (0.12) Diluted earnings per share - Total $ 0.37 $ (0.12) $ 0.25 $ 0.02 $ 0.22 $ 0.24 Condensed Consolidated Statements of Income (Loss) 13 Weeks Ended December 25, 2021 September 25, 2021 June 26, 2021 March 27, 2021 (In millions of U.S. Dollars, except per share amounts) As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated Net sales (j)(o)(r)(ab) $ 394.9 $ (6.1) $ 388.8 $ 376.9 $ 4.1 $ 381.0 $ 416.6 $ 1.1 $ 417.7 $ 413.9 $ (0.8) $ 413.1 Cost of products sold (l-1)(o)(ab) 154.0 (5.7) 148.3 129.0 2.4 131.4 130.7 1.6 132.3 120.3 2.6 122.9 Gross profit 240.9 (0.4) 240.5 247.9 1.7 249.6 285.9 (0.5) 285.4 293.6 (3.4) 290.2 Selling, general and administrative expense (k)(l-1)(o)(r)(u)(aa) 206.5 (3.8) 202.7 190.7 2.6 193.3 208.8 (0.5) 208.3 221.2 1.4 222.6 Re-engineering charges and impairment charges (o) 5.2 — 5.2 1.8 — 1.8 4.7 — 4.7 3.1 — 3.1 Loss (gain) on disposal of assets (23.3) — (23.3) (1.7) — (1.7) 0.4 — 0.4 (7.7) — (7.7) Impairment expense (t) 8.1 (8.1) — — — — — 9.1 9.1 — — — Operating income (loss) 44.4 11.5 55.9 57.1 (0.9) 56.2 72.0 (9.1) 62.9 77.0 (4.8) 72.2 Loss on debt extinguishment 11.8 — 11.8 — — — 6.0 — 6.0 2.1 — 2.1 Interest expense (v) 5.5 0.3 5.8 8.2 — 8.2 9.7 — 9.7 11.8 — 11.8 Interest income (0.2) — (0.2) (0.3) — (0.3) (0.3) — (0.3) (0.3) — (0.3) Other (income) expense, net (n)(o) (2.5) 0.5 (2.0) 1.2 1.3 2.5 0.9 (1.1) (0.2) (1.3) (3.0) (4.3) Income (loss) from continuing operations before income taxes 29.8 10.7 40.5 48.0 (2.2) 45.8 55.7 (8.0) 47.7 64.7 (1.8) 62.9 Provision (benefit) for income taxes (a)(b)(c)(d)(e)(f)(z) 10.5 2.5 13.0 (12.4) 0.4 (12.0) 23.8 0.3 24.1 20.7 0.1 20.8 Income (loss) from continuing operations 19.3 8.2 27.5 60.4 (2.6) 57.8 31.9 (8.3) 23.6 44.0 (1.9) 42.1 (Loss) income from discontinued operations before income taxes (m) (5.1) 1.6 (3.5) 4.3 — 4.3 3.4 — 3.4 0.4 — 0.4 Gain (loss) on held for sale assets and dispositions 13.6 — 13.6 (148.1) — (148.1) — — — 1.0 — 1.0 Provision (benefit) for income taxes 4.0 — 4.0 2.7 — 2.7 (0.3) — (0.3) 0.1 — 0.1 Income (loss) on discontinued operations (ab) 4.5 1.6 6.1 (146.5) — (146.5) 3.7 — 3.7 1.3 — 1.3 Net income (loss) $ 23.8 $ 9.8 $ 33.6 $ (86.1) $ (2.6) $ (88.7) $ 35.6 $ (8.3) $ 27.3 $ 45.3 $ (1.9) $ 43.4 Basic earnings (loss) from continuing operations - per share $ 0.40 $ 0.16 $ 0.56 $ 1.22 $ (0.05) $ 1.17 $ 0.64 $ (0.17) $ 0.47 $ 0.89 $ (0.04) $ 0.85 Basic earnings (loss) from discontinued operations - per share $ 0.09 $ 0.03 $ 0.12 $ (2.97) $ — $ (2.97) $ 0.07 $ — $ 0.07 $ 0.03 $ — $ 0.03 Basic earnings (loss) per share - Total $ 0.49 $ 0.19 $ 0.68 $ (1.75) $ ( |