Luxfer (LXFR) 10-Q 26 Oct 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 27, 2020shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 27, 2020
Document Transition Report	false
Entity File Number	001-35370
Entity Registrant Name	Luxfer Holdings PLC
Entity Incorporation, State or Country Code	X0
Entity Tax Identification Number	98-1024030
Entity Address, Address Line One	Lumns Lane
Entity Address, City or Town	Manchester
Entity Address, Postal Zip Code	M27 8LN
Country Region	+1
City Area Code	414
Local Phone Number	269-2419
Title of 12(b) Security	Ordinary Shares, nominal value £0.50 each
Trading Symbol	LXFR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	27,622,099
Entity Central Index Key	0001096056
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Address, Country	GB

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Income Statement [Abstract]
Net sales	$ 90.4	$ 107.1	$ 283.7	$ 344
Cost of goods sold	(72.1)	(81.9)	(222.1)	(257.7)
Gross profit	18.3	25.2	61.6	86.3
Selling, general and administrative expenses	(9.8)	(11.8)	(34.4)	(42.6)
Research and development	(1)	(1.5)	(2.6)	(4.5)
Restructuring charges	(4.3)	(2.6)	(7.9)	(24.3)
Impairment charges	0	0	0	0.2
Acquisition and disposal related costs	0	0	(0.2)	(1.7)
Other income	2.3	0	2.3	0
Other charges	0	(2.7)	0	(2.7)
Operating income	5.5	6.6	18.8	10.7
Interest expense	(1.2)	(1.3)	(3.5)	(3.5)
Defined benefit pension credit	1.1	0.6	3.3	1.7
Income before income taxes and equity in net income / (loss) of affiliates	5.4	5.9	18.6	8.9
Provision for income taxes	(2.8)	(0.6)	(5.6)	(4.1)
Income before equity in net income / (loss) of affiliates	2.6	5.3	13	4.8
Equity in net income / (loss) of affiliates (net of tax)	0	0.5	(0.1)	0.7
Net income	$ 2.6	$ 5.8	$ 12.9	$ 5.5
Earnings per share
Basic (in usd per share)	$ 0.09	$ 0.21	$ 0.47	$ 0.20
Diluted (in usd per share)	$ 0.09	$ 0.21	$ 0.46	$ 0.20
Weighted average ordinary shares outstanding
Basic (in shares)	27,619,298	27,393,743	27,532,823	27,243,638
Diluted (in shares)	28,013,706	27,869,416	27,958,942	27,843,525

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME / (LOSS) (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 2.6	$ 5.8	$ 12.9	$ 5.5
Other comprehensive income / (loss)
Net change in foreign currency translation adjustment	3	(2.5)	(3.7)	(4.7)
Pension and post-retirement actuarial gains, net of $0.1, $0.1, $0.3 and $0.3 tax, respectively	0.5	0.5	1.4	1.3
Other comprehensive income / (loss), net of tax	3.5	(2)	(2.3)	(3.4)
Total comprehensive income	$ 6.1	$ 3.8	$ 10.6	$ 2.1

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/ (LOSS) (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Statement of Comprehensive Income [Abstract]
Pension and post-retirement actuarial gains, tax	$ 0.1	$ 0.1	$ 0.3	$ 0.3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 14.2	$ 10.2
Restricted cash	0.7	0.1
Accounts and other receivables, net of allowances of $0.6 and $1.3, respectively	55.9	66.3
Inventories	84.7	94.5
Other current assets	4.3	5
Total current assets	159.8	176.1
Non-current assets
Property, plant and equipment, net	92.3	98.9
Right-of-use assets from operating leases	12.3	14.8
Goodwill	67.5	68.8
Intangibles, net	12.7	13.6
Deferred tax assets	14.6	15.8
Investments and loans to joint ventures and other affiliates	0.4	2.3
Total assets	359.6	390.3
Current liabilities
Current maturities of long-term debt and short-term borrowings	25	0
Accounts payable	23.6	36.4
Accrued liabilities	27.9	25.2
Taxes on income	2.3	0.1
Other current liabilities	14.3	12.3
Total current liabilities	93.1	74
Non-current liabilities
Long-term debt	49.7	91.4
Pensions and other retirement benefits	26.7	35.2
Deferred tax liabilities	2.8	2.5
Other non-current liabilities	10.6	12.8
Total liabilities	182.9	215.9
Shareholders' equity
Additional paid-in capital	70.1	68.4
Treasury shares	(4)	(4)
Own shares held by ESOP	(1.5)	(1.7)
Retained earnings	87.5	84.8
Accumulated other comprehensive loss	(151.9)	(149.6)
Total shareholders' equity	176.7	174.4
Total liabilities and shareholders' equity	359.6	390.3
Ordinary shares
Shareholders' equity
Common stock	26.6	26.6
Deferred shares
Shareholders' equity
Common stock	$ 149.9	$ 149.9

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) $ in Millions	Sep. 27, 2020£ / shares	Sep. 27, 2020USD ($)shares	Dec. 31, 2019£ / shares	Dec. 31, 2019USD ($)shares
Allowance for credit losses | $		$ 0.6		$ 1.3
Ordinary shares
Common stock, par value (in EUR per share) | £ / shares	£ 0.50		£ 0.50
Common stock, shares authorized (in shares)		40,000,000		40,000,000
Common stock, shares issued (in shares)		29,000,000		29,000,000
Common stock, shares outstanding (in shares)		29,000,000		29,000,000
Deferred shares
Common stock, par value (in EUR per share) | £ / shares	£ 0.0001		£ 0.0001
Common stock, shares authorized (in shares)		761,835,338,444		761,835,338,444
Common stock, shares issued (in shares)		761,835,338,444		761,835,338,444
Common stock, shares outstanding (in shares)		761,835,338,444		761,835,338,444

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Operating activities
Net income	$ 12.9	$ 5.5
Adjustments to reconcile net income to net cash provided by / (used for) operating activities
Equity in net loss / (income) of affiliates	0.1	(0.7)
Depreciation	10.2	10.4
Amortization of purchased intangible assets	0.6	0.9
Amortization of debt issuance costs	0.4	0.3
Share-based compensation charges	2.1	4
Deferred income taxes	0.7	1.5
Gain on disposal of property, plant and equipment	0	(2.9)
Asset impairment charges	0	4.8
Defined benefit pension credit	(3.3)	(1.7)
Defined benefit pension contributions	(2.7)	(5.4)
Changes in assets and liabilities
Accounts and other receivables	9.9	(7.2)
Inventories	8.2	(3.8)
Other current assets	0.7	(1.8)
Accounts payable	(11.9)	(4.8)
Accrued liabilities	3.5	(8.2)
Other current liabilities	4.9	(2.2)
Other non-current assets and liabilities	0.4	(2.3)
Net cash provided by / (used for) operating activities	36.7	(13.6)
Investing activities
Capital expenditures	(6)	(10.3)
Proceeds from sale of property, plant and equipment	0	1.2
Proceeds from sale of businesses and other	1.3	4.6
Net cash used for investing activities	(4.7)	(4.5)
Financing activities
Net drawdown of short-term borrowings	0	(3.5)
Net (repayment) / drawdown of long-term borrowings	(16.5)	31.7
Deferred consideration paid	(0.4)	(0.5)
Proceeds from sale of shares	1.1	3.3
Share-based compensation cash paid	(1.3)	(4.3)
Dividends paid	(10.2)	(10.2)
Net cash (used for) / from financing activities	(27.3)	16.5
Effect of exchange rate changes on cash and cash equivalents	(0.1)	(0.4)
Net increase / (decrease)	4.6	(2)
Cash, cash equivalents and restricted cash; beginning of year	10.3	14.1
Cash, cash equivalents and restricted cash; end of the Third Quarter	14.9	12.1
Supplemental cash flow information:
Interest payments	3.5	3.5
Income tax payments	$ 1.6	$ 6.6

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($) shares in Millions, $ in Millions	Total	Additional paid-in capital	Treasury shares	Own shares held by ESOP	Retained earnings	Accumulated other comprehensive loss	Ordinary sharesCommon stock	Deferred sharesCommon stock
Beginning balance at Dec. 31, 2018	$ 184.3	$ 65.6	$ (4.3)	$ (2.2)	$ 95.3	$ (146.6)	$ 26.6	$ 149.9
Beginning balance (in shares) at Dec. 31, 2018			(0.4)	(1.6)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(3.8)				(3.8)
Shares sold from ESOP	1.4	1.3		$ 0.1
Shares sold from ESOP (in shares)				0.1
Other comprehensive (loss) income, net of tax	2.1					2.1
Dividends declared	(3.4)				(3.4)
Share-based compensation	2.3	2.3
Utilization of treasury shares to satisfy share based compensation	(3.1)	(3.3)		$ 0.2
Utilization of treasury shares to satisfy share based compensation				0.1
Ending balance at Mar. 31, 2019	179.8	65.9	$ (4.3)	$ (1.9)	88.1	(144.5)	26.6	149.9
Ending balance (in shares) at Mar. 31, 2019			(0.4)	(1.4)
Beginning balance at Dec. 31, 2018	184.3	65.6	$ (4.3)	$ (2.2)	95.3	(146.6)	26.6	149.9
Beginning balance (in shares) at Dec. 31, 2018			(0.4)	(1.6)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5.5
Other comprehensive (loss) income, net of tax	(3.4)
Ending balance at Sep. 29, 2019	179.2	67.8	$ (4)	$ (1.7)	90.6	(150)	26.6	149.9
Ending balance (in shares) at Sep. 29, 2019			(0.4)	(1.2)
Beginning balance at Mar. 31, 2019	179.8	65.9	$ (4.3)	$ (1.9)	88.1	(144.5)	26.6	149.9
Beginning balance (in shares) at Mar. 31, 2019			(0.4)	(1.4)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3.5				3.5
Shares sold from ESOP	1.9	1.8		$ 0.1
Shares sold from ESOP (in shares)				0.1
Other comprehensive (loss) income, net of tax	(3.5)					(3.5)
Dividends declared	(3.4)				(3.4)
Share-based compensation	0.8	0.8
Utilization of treasury shares to satisfy share based compensation	(1.1)	(1.2)		$ 0.1
Utilization of treasury shares to satisfy share based compensation				0.1
Ending balance at Jun. 30, 2019	178	67.3	$ (4.3)	$ (1.7)	88.2	(148)	26.6	149.9
Ending balance (in shares) at Jun. 30, 2019			(0.4)	(1.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5.8				5.8
Other comprehensive (loss) income, net of tax	(2)					(2)
Dividends declared	(3.4)				(3.4)
Share-based compensation	0.6	0.6
Utilization of treasury shares to satisfy share based compensation	0.2	(0.1)	$ 0.3
Ending balance at Sep. 29, 2019	179.2	67.8	$ (4)	$ (1.7)	90.6	(150)	26.6	149.9
Ending balance (in shares) at Sep. 29, 2019			(0.4)	(1.2)
Beginning balance at Dec. 31, 2019	174.4	68.4	$ (4)	$ (1.7)	84.8	(149.6)	26.6	149.9
Beginning balance (in shares) at Dec. 31, 2019			(0.4)	(1.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6.2				6.2
Other comprehensive (loss) income, net of tax	(7.3)					(7.3)
Dividends declared	(3.4)				(3.4)
Share-based compensation	0.5	0.5
Utilization of shares from ESOP to satisfy share based compensation	(0.6)	(0.7)		$ 0.1
Utilization of shares from ESOP to satisfy share based compensation (in shares)				0.1
Ending balance at Mar. 29, 2020	169.8	68.2	$ (4)	$ (1.6)	87.6	(156.9)	26.6	149.9
Ending balance (in shares) at Mar. 29, 2020			(0.4)	(1.1)
Beginning balance at Dec. 31, 2019	174.4	68.4	$ (4)	$ (1.7)	84.8	(149.6)	26.6	149.9
Beginning balance (in shares) at Dec. 31, 2019			(0.4)	(1.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	12.9
Other comprehensive (loss) income, net of tax	(2.3)
Ending balance at Sep. 27, 2020	176.7	70.1	$ (4)	$ (1.5)	87.5	(151.9)	26.6	149.9
Ending balance (in shares) at Sep. 27, 2020			(0.4)	(1)
Beginning balance at Mar. 29, 2020	169.8	68.2	$ (4)	$ (1.6)	87.6	(156.9)	26.6	149.9
Beginning balance (in shares) at Mar. 29, 2020			(0.4)	(1.1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4.1				4.1
Shares sold from ESOP	0.9	0.9
Other comprehensive (loss) income, net of tax	1.5					1.5
Dividends declared	(3.4)				(3.4)
Share-based compensation	0.8	0.8
Utilization of shares from ESOP to satisfy share based compensation	(0.4)	(0.5)		$ 0.1
Utilization of shares from ESOP to satisfy share based compensation (in shares)				0.1
Ending balance at Jun. 28, 2020	173.3	69.4	$ (4)	$ (1.5)	88.3	(155.4)	26.6	149.9
Ending balance (in shares) at Jun. 28, 2020			(0.4)	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2.6				2.6
Other comprehensive (loss) income, net of tax	3.5					3.5
Dividends declared	(3.4)				(3.4)
Share-based compensation	0.8	0.8
Utilization of treasury shares to satisfy share based compensation	(0.1)	(0.1)
Ending balance at Sep. 27, 2020	$ 176.7	$ 70.1	$ (4)	$ (1.5)	$ 87.5	$ (151.9)	$ 26.6	$ 149.9
Ending balance (in shares) at Sep. 27, 2020			(0.4)	(1)

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) - shares	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 31, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019
Ordinary shares
Common stock, shares outstanding (in shares)	29,000,000	29,000,000	29,000,000	29,000,000	29,000,000	29,000,000	29,000,000
Deferred shares
Common stock, shares outstanding (in shares)	761,835,338,444	761,835,338,444	761,835,338,444	761,835,338,444	761,835,338,444	761,835,338,444	761,835,338,444

Basis of Presentation and Respo

Basis of Presentation and Responsibility for interim Financial Statements	9 Months Ended
	Sep. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Responsibility for interim Financial Statements	Basis of Presentation and Responsibility for interim Financial Statements We prepared the accompanying unaudited consolidated condensed financial statements of Luxfer Holdings PLC and all wholly-owned, majority owned or otherwise controlled subsidiaries on the same basis as our annual audited financial statements, except for the adoption for Accounting Standards Update ("ASU") 2016-13, "current expected credit loss model". We condensed or omitted certain information and footnote disclosures normally included in our annual audited financial statements, which we prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP). Our quarterly financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2019. As used in this report, the terms "we," "us," "our," "Luxfer" and "the Company" mean Luxfer Holdings PLC and its subsidiaries, unless the context indicates another meaning. In the opinion of management, our financial statements reflect all adjustments, which are of a normal recurring nature, necessary for presentation of financial statements for interim periods in accordance with U.S. GAAP and with the instructions to Form 10-Q in Article 10 of Securities and Exchange Commission (SEC) Regulation S-X. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of our financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates, and any such differences may be material to our financial statements. Our fiscal year ends on December 31. We report our interim quarterly periods on a 13-week quarter basis, ending on a Sunday. The Third Quarter 2020, ended on September 27, 2020, and the Third Quarter 2019, ended on September 29, 2019. Impact of COVID-19 on the Financial Statements In March 2020, the World Health Organization characterized the coronavirus ("COVID-19") a pandemic. The rapid spread of the pandemic and the continuously evolving responses to combat it have had an increasingly negative impact on the global economy. At this time, Luxfer is operating all of its facilities, following earlier temporary closures at a small number of locations. However, due to weaker demand resulting from uncertain economic conditions, potential supply constraints, and the continued spread of COVID-19, Luxfer has temporarily reduced capacity at certain facilities with partial furloughing of the workforce. We have also identified additional cost saving programs, including headcount reductions as a direct response to the impact of the pandemic. As the situation evolves and if warranted, the Company may suspend or reduce operations at additional facilities. In view of the rapidly changing business environment, unprecedented market volatility and heightened degree of uncertainty resulting from COVID-19, we are currently unable to fully determine its future impact on our business. However, we are monitoring the progression of the pandemic and its potential effect on our financial position, results of operations and cash flows. The Company recognized that the COVID-19 pandemic constituted a triggering event in accordance with ASC 350 Intangibles - Goodwill and Other, during the First Quarter of 2020 and therefore performed an impairment assessment of its goodwill and other intangible assets. Based on the forecast at that time, we did not identify any impairments, nor marginal outcomes. A re-forecast was performed in July and October, which took into account the impact COVID-19 has had on our second and third quarter results. The re-forecast did not change our assessment of fair value, with no impairments nor marginal outcomes identified. Assumptions and judgments are required in calculating the fair value of the reporting units. In developing our discounted cash flow analysis, assumptions about future revenues and expenses, capital expenditures and changes in working capital are based on our annual operating plan and long-term business plan for each of our reporting units. These plans take into consideration numerous factors including historical experience, anticipated future economic conditions, changes in raw material prices and growth expectations for the industries and end markets we participate in. These assumptions and judgments may change as we learn more about the impact of the COVID-19 pandemic. In relation to liquidity, the Company has access to a revolving credit facility (see Note 10) and has performed stress testing on financial covenants using current forecast information and has not identified any liquidity concerns. Adoption of new accounting standards Current expected credit loss ("CECL") model On January 1, 2020, the Company adopted ASU 2016-13, financial instruments - Credit Losses (Topic 326): Measurement of credit losses on Financial Instruments prospectively. The ASU replaces the incurred loss impairment model with an expected credit loss impairment model for financial instruments, including trade receivables. • Under the CECL model, the Company is required to consider whether expected credit losses should be recognized for trade receivables that are considered “current” (i.e., not past due). • When using historical loss rates in a provision matrix, the Company is required to consider whether and, if so, how the historical loss rates differ from what is currently expected over the life of the trade receivables (on the basis of current conditions and reasonable and supportable forecasts about the future). Upon adoption, there was no adjustment needed to opening retained earnings as at January 1, 2020. As a result of implementing ASU 2016-13, the Company did not recognize any material additional allowance within Accounts and Other Receivables as at January 1, 2020. Accounts and Other Receivables are shown net of a $0.6 million allowance at September 27, 2020. The Company is exposed to credit losses primarily through sales of products. The Company’s expected loss allowance methodology for accounts receivable is developed using historical collection experience, current and future economic and market conditions and a review of the current status of customers' trade accounts receivables. Due to the short-term nature of such receivables, the estimate of accounts receivable amounts that may not be collected is based on aging of the accounts receivable balances and the financial condition of customers. Additionally, specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. The Company considered the current and expected future economic and market conditions surrounding the COVID-19 pandemic and determined that the estimate of credit losses was not significantly impacted. Estimates are used to determine the allowance. It is based on assessment of anticipated receipts and all other historical, current and future information that is reasonably available. The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected. 2020 In millions QTD YTD Balance at June 28, / January 1, $ 1.6 $ 1.3 Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings — — Provisions for expected credit losses (1.0) (0.6) Other, including foreign currency translation — (0.1) Balance at September 27, $ 0.6 $ 0.6 Accounting standards issued but not yet effective None that will be material to the Company.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 27, 2020
Earnings Per Share [Abstract]
Earnings per share	Earnings per share Basic earnings per share are computed by dividing net income or loss for the period by the weighted-average number of ordinary shares outstanding, net of Treasury shares and shares held in ESOP. Diluted earnings per share are computed by dividing net income for the period by the weighted average number of ordinary shares outstanding, net of Treasury shares, shares held in ESOP and the dilutive ordinary shares equivalents. Basic and diluted earnings per share were calculated as follows: Third Quarter Year-to-date In millions except share and per-share data 2020 2019 2020 2019 Basic earnings: Net income $ 2.6 $ 5.8 $ 12.9 $ 5.5 Weighted average number of £0.50 ordinary shares: For basic earnings per share 27,619,298 27,393,743 27,532,823 27,243,638 Dilutive effect of potential common stock 394,408 475,673 426,119 599,887 For diluted earnings per share 28,013,706 27,869,416 27,958,942 27,843,525 Earnings per share using weighted average number of ordinary shares outstanding: Basic earnings per ordinary share $ 0.09 $ 0.21 $ 0.47 $ 0.20 Diluted earnings per ordinary share $ 0.09 $ 0.21 $ 0.46 $ 0.20

Net Sales

Net Sales	9 Months Ended
	Sep. 27, 2020
Revenue from Contract with Customer [Abstract]
Net Sales	Net Sales Disaggregated sales disclosures for the quarter and year-to-date ended September 27, 2020, and September 29, 2019, are included below and in Note 14, Segmental Information. Third Quarter 2020 2019 In millions Gas Cylinders Elektron Total Gas Cylinders Elektron Total General industrial $ 11.5 $ 20.0 $ 31.5 $ 10.1 $ 29.0 $ 39.1 Transportation 16.5 9.9 26.4 20.8 11.9 32.7 Defense, First Response & Healthcare 17.0 15.5 32.5 23.3 12.0 35.3 $ 45.0 $ 45.4 $ 90.4 $ 54.2 $ 52.9 $ 107.1 Year-to-date 2020 2019 In millions Gas Cylinders Elektron Total Gas Cylinders Elektron Total General industrial $ 34.3 $ 65.6 $ 99.9 $ 34.2 $ 88.1 $ 122.3 Transportation 53.9 29.7 83.6 65.8 48.2 114.0 Defense, First Response & Healthcare 59.8 40.4 100.2 70.7 37.0 107.7 $ 148.0 $ 135.7 $ 283.7 $ 170.7 $ 173.3 $ 344.0 3. Net Sales (continued) The Company’s performance obligations are satisfied over time as work progresses or at a point in time. Design and tooling arrangements are the only contracts for which sales are recognized over time. Sales from these sources combined accounted for less than 1% of the Company’s sales for the quarters and year-to-date ended September 27, 2020, and September 29, 2019. All consideration from contracts with customers is included in these amounts. The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: In millions September 27, 2020 December 31, 2019 Contract receivables $ 1.1 $ 1.7 Contract assets 0.2 1.3 Contract liabilities (0.2) (0.5) Contract assets consist of $0.2 million accrued unbilled amounts relating to tooling revenue and are recognized in prepayments and accrued income in the consolidated balance sheets. Of the $1.3 million contract assets recognized as of December 31, 2019, $1.2 million was billed to customers and transferred to receivables as of September 27, 2020. Contract liabilities of $0.2 million consist of advance payments and billing above costs incurred and are recognized as other current liabilities . Significant changes in contract liabilities balances during the period are as follows: In millions 2020 As at January 1, $ (0.5) Net (payments received) / amounts billed (0.6) Net (costs incurred) / revenue recognized 0.9 As at September 27, $ (0.2)

Restructuring

Restructuring	9 Months Ended
	Sep. 27, 2020
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring During the Third Quarter of 2020 we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. The $4.3 million restructuring charge in the Third Quarter of 2020 was predominantly ($3.3 million) the result of further costs associated with the announced closure of Luxfer Gas Cylinders France, including one-time employee benefit costs, and associated legal and professional fees. There was an additional $1.0 million of one-time employee benefit expense resulting from actions to reduce our fixed cost-base in light of the COVID-19 pandemic. Restructuring-related costs included within Restructuring charges in the Condensed Consolidated Financial Statements by reportable segment were as follows: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Severance and related costs Gas Cylinders segment $ 3.4 $ 2.3 $ 6.8 $ 18.9 Elektron segment 0.9 0.3 1.0 0.4 Other — — 0.1 — $ 4.3 $ 2.6 $ 7.9 $ 19.3 Asset impairments Gas Cylinders segment $ — $ — $ — $ 0.6 Elektron segment — — — 4.4 $ — $ — $ — $ 5.0 Total restructuring charges $ 4.3 $ 2.6 $ 7.9 $ 24.3 4. Restructuring (continued) Activity related to restructuring, recorded in Other current liabilities in the consolidated balance sheets is summarized as follows: In millions 2020 Balance at January 1, $ 6.5 Costs incurred 7.9 Cash payments and other (5.0) Balance at September 27, $ 9.4

Acquisition and disposal relate

Acquisition and disposal related gains / (costs)	9 Months Ended
	Sep. 27, 2020
Business Combinations [Abstract]
Acquisition and disposal related gains / (costs)	Acquisition and disposal related gains / (costs) Acquisition-related costs of $0.2 million were incurred during the First Quarter of 2020 and represents amounts incurred in relation to M&A exploration activities net of a $0.1 million release of deferred contingent consideration. In July 2020 we sold our 51% investment in Luxfer Uttam India Private Limited to our joint venture partner resulting in a gain on sale of less than $0.1 million. The net $1.7 million charge for the first nine-months of 2019 was in relation to a $2.9 million gain in the Second Quarter of 2019 related to the sale of Magnesium Elektron CZ s.r.o. This gain was offset by a $4.6 million charge in the First Quarter of 2019 in relation to reimbursement of costs following the terminated Neo acquisition.

Other Income

Other Income	9 Months Ended
	Sep. 27, 2020
Other Income and Expenses [Abstract]
Other charges	Other incomeOther income of $2.3 million for the Third Quarter of 2020 represents payments received from a European automotive customer for compensation in relation to a contribution of loss and product volumes relating to our Gas Cylinders segment.Other charges Other charges of $2.7 million incurred in the Third Quarter of 2019 were the result of the Company's decision to commence a project to remove low-level naturally occurring radioactive material (NORM) from a redundant building at its Manchester, UK site. The work represents remediation of a legacy environmental issue and is expected to complete in the first quarter of 2021 but with no significant further costs envisaged.

Other Charges

Other Charges	9 Months Ended
	Sep. 27, 2020
Other Income and Expenses [Abstract]
Other charges	Other incomeOther income of $2.3 million for the Third Quarter of 2020 represents payments received from a European automotive customer for compensation in relation to a contribution of loss and product volumes relating to our Gas Cylinders segment.Other charges Other charges of $2.7 million incurred in the Third Quarter of 2019 were the result of the Company's decision to commence a project to remove low-level naturally occurring radioactive material (NORM) from a redundant building at its Manchester, UK site. The work represents remediation of a legacy environmental issue and is expected to complete in the first quarter of 2021 but with no significant further costs envisaged.

Supplementary balance sheet inf

Supplementary balance sheet information	9 Months Ended
	Sep. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary balance sheet information	Supplementary balance sheet information September 27, December 31, In millions 2020 2019 Accounts and other receivables Trade receivables $ 45.2 $ 52.4 Related parties 0.1 2.7 Prepayments and accrued income 6.4 6.7 Derivative financial instruments 0.1 0.3 Deferred consideration 0.5 — Other receivables 3.6 4.2 Total accounts and other receivables $ 55.9 $ 66.3 Inventories Raw materials and supplies $ 30.0 $ 33.4 Work-in-process 26.4 32.2 Finished goods 28.3 28.9 Total inventories $ 84.7 $ 94.5 Other current assets Held-for-sale assets $ 3.7 $ 3.9 Income tax receivable 0.6 1.1 Total other current assets $ 4.3 $ 5.0 Property, plant and equipment, net Land, buildings and leasehold improvements $ 70.3 $ 68.1 Machinery and equipment 285.5 287.7 Construction in progress 6.9 8.9 Total property, plant and equipment 362.7 364.7 Accumulated depreciation and impairment (270.4) (265.8) Total property, plant and equipment, net $ 92.3 $ 98.9 Other current liabilities Contingent liabilities $ 9.5 $ 6.6 Derivative financial instruments 0.1 — Operating lease liability 3.0 3.3 Other current liabilities 1.7 2.4 Total other current liabilities $ 14.3 $ 12.3 Other non-current liabilities Contingent liabilities $ 1.0 $ 0.9 Operating lease liability 9.5 11.7 Other non-current liabilities 0.1 0.2 Total other non-current liabilities $ 10.6 $ 12.8 8. Supplementary balance sheet information (continued) Held-for-sale assets and liabilities Held-for-sale assets September 27, December 31, In millions 2020 2019 Property, plant and equipment $ 3.7 $ 3.7 Inventory — 0.2 Held-for-sale assets $ 3.7 $ 3.9 During 2018, a building within our Elektron Segment was classified as held-for-sale assets, presented within other current assets . The building was part of a site closure announced in 2017 and was readily available for sale at December 31, 2018. As a result of delays, extended as a result of COVID-19, the site at Riverhead, NY is now expected to be sold during the first half of 2021 and is included within held-for-sale assets as of September 27, 2020 and December 31, 2019.

Goodwill and other identifiable

Goodwill and other identifiable intangible assets	9 Months Ended
	Sep. 27, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other identifiable intangible assets	Goodwill and other identifiable intangible assets Changes in goodwill during the first three-quarters ended September 27, 2020, were as follows: In millions Gas Cylinders Elektron Total At January 1, 2020 $ 27.0 $ 41.8 $ 68.8 Exchange difference (0.8) (0.5) (1.3) Balance at September 27, 2020 $ 26.2 $ 41.3 $ 67.5 Identifiable intangible assets consisted of the following: September 27, 2020 December 31, 2019 In millions Gross Accumulated amortization Net Gross Accumulated amortization Net Customer relationships $ 13.4 $ (5.0) $ 8.4 $ 13.4 $ (4.6) $ 8.8 Technology and trading related 7.7 (3.4) 4.3 8.1 (3.3) 4.8 $ 21.1 $ (8.4) $ 12.7 $ 21.5 $ (7.9) $ 13.6 Identifiable intangible asset amortization expense was $0.6 million and $0.9 million for the first three-quarters of 2020 and 2019 respectively. Intangible asset amortization expense during the remainder of 2020 and over the next five years is expected to be approximately $0.1 million in 2020, $0.7 million in 2021, $0.7 million in 2022, $0.7 million in 2023, $0.7 million in 2024 and $0.7 million in 2025.

Debt

Debt	9 Months Ended
	Sep. 27, 2020
Debt Disclosure [Abstract]
Debt	Debt Debt outstanding was as follows: In millions September 27, 2020 December 31, 2019 3.67% Loan Notes due 2021 $ 25.0 $ 25.0 4.88% Loan Notes due 2023 25.0 25.0 4.94% Loan Notes due 2026 25.0 25.0 Revolving credit facility — 17.5 Unamortized debt issuance costs (0.3) (1.1) Total debt $ 74.7 $ 91.4 Less current portion $ (25.0) $ — Non-current debt $ 49.7 $ 91.4 Unamortized debt issuance costs of $0.5 million associated with the revolving credit facility have been reclassified into other receivables, presented within Accounts and other receivables , for the third quarter 2020 given the the balance of the facility is nil. The weighted-average interest rate on the revolving credit facility was 2.16% for the Third Quarter of 2020 and 2.47% for the full-year 2019. The maturity profile of the Company's debt, excluding unamortized issuance costs and discounts, is as follows: In millions 2020 2021 2022 2023 2024 2025 Thereafter Total Loan Notes due 2021 $ — $ 25.0 $ — $ — $ — $ — $ — $ 25.0 Loan Notes due 2023 — — — 25.0 — — — 25.0 Loan Notes due 2026 — — — — — — 25.0 25.0 Revolving credit facility — — — — — — — — Total debt $ — $ 25.0 $ — $ 25.0 $ — $ — $ 25.0 $ 75.0 Loan notes due and shelf facility We have been in compliance with the covenants under the Note Purchase and Private Shelf Agreement throughout all of the quarterly measurement dates from and including September 30, 2014, to September 27, 2020. The Loan Notes due 2021, 2023 and 2026, the Shelf Facility and the Note Purchase and Private Shelf Agreement are governed by the law of the State of New York. Senior Facilities Agreement During the Third Quarter of 2020, we repaid $16.5 million on the Revolving Credit Facility and the balance outstanding at September 27, 2020, was nil, and at December 31, 2019, was $17.5 million, with $150.0 million undrawn at September 27, 2020, $132.5 million at December 31, 2019. We have been in compliance with the covenants under the Senior Facilities Agreement throughout all of the quarterly measurement dates from and including September 30, 2011, to September 27, 2020.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 27, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We manage our affairs so that we are centrally managed and controlled in the United Kingdom (“U.K.”) and therefore have our tax residency in the U.K. The provision for income taxes consists of provisions for the U.K. and international income taxes. We operate in an international environment with operations in various locations outside the U.K. Accordingly, the consolidated income tax rate is a composite rate reflecting the earnings in the various locations and the applicable rates. The effective income tax rate for the 39-week period ended September 27, 2020, was 30.1%, compared to 42.7% for the 39-week period ended September 29, 2019. The 2020 tax rate has been affected by the reduction in the Canadian tax rate which is applied to deferred tax assets. However, there is no material change to our cash tax rate as a result of these items. The 2019 rate was affected by the impact of non-deductible expenses related to the aborted acquisition of Neo Performance Materials and restructuring activities. The tax rate in any quarter can be affected positively or negatively by adjustments that are required to be reported in the specific quarter of resolution.

Share Plans

Share Plans	9 Months Ended
	Sep. 27, 2020
Share-based Payment Arrangement [Abstract]
Share Plans	Share Plans Total share-based compensation expense for the three-quarters ended September 27, 2020, and September 29, 2019, was as follows: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Total share-based compensation charges $ 0.8 $ 0.6 $ 2.1 $ 4.0 In March 2020, we issued our annual share-based compensation grants under the Luxfer Holdings PLC Long-Term Umbrella Incentive Plan. The total number of awards issued was approximately 130,000 and the weighted average fair value of options granted in 2020 was estimated to be $11.30 per share. In May 2020, we issued additional share-based compensation grants under the Luxfer Holdings PLC Long-Term Umbrella Incentive Plan. The total number of awards issued was 2,000 and the weighted average fair value of options granted in 2020 was estimated to be $13.13 per share. In June 2020, we issued our annual share-based compensation grants under the Luxfer Holdings PLC Non-Executive Directors' Equity Incentive Plan. The total number of awards issued was 27,280 and the weighted-average fair value of options granted was estimated to be $13.38 per share. In September 2020, we issued additional share-based compensation grants under the Luxfer Holdings PLC Long-Term Umbrella Incentive Plan. The total number of awards issued was approximately 4,000 and the weighted average fair value of options granted was estimated to be $11.84 per share. The following table illustrates the assumptions used in deriving the fair value of share options granted during 2020 and the year-ended December 31, 2019: 2020 2019 Dividend yield (%) 3.39 - 4.09 2.10 Expected volatility range (%) 36.48 - 56.28 35.06 - 44.20 Risk-free interest rate (%) 0.16 - 0.49 0.74 - 2.52 Expected life of share options range (years) 0.50 - 4.00 0.50 - 4.00 Weighted average exercise price ($) $1.00 $1.00 Model used Black-Scholes & Monte-Carlo Black-Scholes & Monte-Carlo The expected life of the share options is based on historical data and current expectations, and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the historical volatility over a period similar to the life of the options is indicative of future trends, which may not necessarily be the actual outcome.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 27, 2020
Equity [Abstract]
Shareholders' Equity	Shareholders' Equity Dividends paid and proposed Third Quarter Year-to-date In millions 2020 2019 2020 2019 Dividends declared and paid during the year: Interim dividend paid February 6, 2019 ($0.125 per ordinary share) $ — $ — $ — $ 3.4 Interim dividend paid May 1, 2019 ($0.125 per ordinary share) — — — 3.4 Interim dividend paid August 7, 2019 ($0.125 per ordinary share) — 3.4 — 3.4 Interim dividend paid February 5, 2020 ($0.125 per ordinary share) — — 3.4 — Interim dividend paid May 6, 2020 ($0.125 per ordinary share) — — 3.4 — Interim dividend paid August 5, 2020 ($0.125 per ordinary share) 3.4 — 3.4 — $ 3.4 $ 3.4 $ 10.2 $ 10.2 In millions 2020 2019 Dividends declared and paid after the quarter end (not recognized as a liability at the quarter end): Interim dividend declared October 3, and paid November 6, 2019: ($0.125 per ordinary share) $ — $ 3.4 Interim dividend declared October 5, and to be paid November 4, 2020: ($0.125 per ordinary share) 3.4 — $ 3.4 $ 3.4

Segmental Information

Segmental Information	9 Months Ended
	Sep. 27, 2020
Segment Reporting [Abstract]
Segmental Information	Segmental Information We classify our operations into two core business segments, Gas Cylinders and Elektron, based primarily on shared economic characteristics for the nature of the products and services; the nature of the production processes; the type or class of customer for their products and services; the methods used to distribute their products or provide their services; and the nature of the regulatory environment. The Company has five identified business units, which aggregate into the two reportable segments. Luxfer Gas Cylinders and Luxfer Superform aggregate into the Gas Cylinders segment, and Luxfer MEL Technologies, Luxfer Magtech and Luxfer Graphic Arts aggregate into the Elektron segment. In the first two quarters of 2019, prior to its divestiture, Luxfer Czech Republic also aggregated into the Elektron Segment. A summary of the operations of the segments is provided below: Gas Cylinders segment Our Gas Cylinders segment manufactures and markets specialized products using aluminum, titanium and carbon composites, including pressurized cylinders for use in various applications including self-contained breathing apparatus (SCBA) for firefighters, containment of oxygen and other medical gases for healthcare, alternative fuel vehicles, and general industrial. The segment also forms lightweight aluminum and titanium panels into highly complex shapes that are used mainly in the transportation industry. Elektron segment Our Elektron segment focuses on specialty materials based primarily on magnesium and zirconium, with key product lines including advanced lightweight magnesium alloys with a variety of uses across a variety of industries; magnesium powders for use in countermeasure flares, as well as heater meals; photoengraving plates for graphic arts; and high-performance zirconium-based materials and oxides used as catalysts and in the manufacture of advanced ceramics, fiber-optic fuel cells, and many other performance products. Other Other primarily represents unallocated corporate expense and includes non-service related defined benefit pension cost / credit. Management monitors the operating results of its reportable segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated by the chief operating decision maker, who is responsible for allocating resources and assessing performance of the operating segments as the CEO, using adjusted EBITA 1 and adjusted EBITDA, which we define as segment income and are based on operating income adjusted for share based compensation charges; loss on disposal of property, plant and equipment; restructuring charges; impairment charges; acquisition and disposal related gains and costs; other charges; depreciation and amortization; and unwind of discount on deferred consideration. 1 Adjusted EBITA is adjusted EBITDA less depreciation 14. Segmental Information (continued) Unallocated assets and liabilities include those which are held on behalf of the Company and cannot be allocated to a segment, such as taxation, investments, cash, retirement benefits obligations, bank and other loans and holding company assets and liabilities. Financial information by reportable segment for the Third Quarter and year-to-date ended September 27, 2020, and September 29, 2019, is included in the following summary: Net sales Adjusted EBITDA Third Quarter Year-to-date Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 45.0 $ 54.2 $ 148.0 $ 170.7 $ 7.6 $ 6.3 $ 16.2 $ 17.9 Elektron segment 45.4 52.9 135.7 173.3 6.6 10.4 23.5 37.5 Consolidated $ 90.4 $ 107.1 $ 283.7 $ 344.0 $ 14.2 $ 16.7 $ 39.7 $ 55.4 Depreciation and amortization Restructuring charges Third Quarter Year-to-date Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 1.2 $ 1.3 $ 3.6 $ 4.1 $ 3.4 $ 2.3 $ 6.8 $ 19.5 Elektron segment 2.4 2.3 7.2 7.2 0.9 0.3 1.0 4.8 Other — — — — — — 0.1 — Consolidated $ 3.6 $ 3.6 $ 10.8 $ 11.3 $ 4.3 $ 2.6 $ 7.9 $ 24.3 Total assets Capital expenditures September 27, December 31, Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 134.5 $ 156.0 $ 0.7 $ 0.5 $ 1.7 $ 2.9 Elektron segment 190.5 200.8 0.9 0.3 3.4 8.2 Other 34.6 33.5 — — — — Consolidated $ 359.6 $ 390.3 $ 1.6 $ 0.8 $ 5.1 $ 11.1 Property, plant and equipment, net September 27, December 31, In millions 2020 2019 United States $ 53.1 $ 57.3 United Kingdom 34.2 36.7 Canada 3.6 3.6 France 1.1 1.0 Asia Pacific 0.3 0.3 $ 92.3 $ 98.9 14. Segmental Information (continued) The following table presents a reconciliation of Adjusted EBITDA to net income: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Adjusted EBITDA $ 14.2 $ 16.7 $ 39.7 $ 55.4 Other share-based compensation charges (0.8) (0.6) (2.1) (4.0) Depreciation and amortization (3.6) (3.6) (10.8) (11.3) Unwind discount on deferred consideration — (0.1) — (0.2) Restructuring charges (4.3) (2.6) (7.9) (24.3) Impairment charges — — — 0.2 Acquisition and disposal related gains / (costs) — — (0.2) (1.7) Other charges (2) — (2.7) — (2.7) Defined benefits pension credit 1.1 0.6 3.3 1.7 Interest expense, net (1.2) (1.3) (3.5) (3.5) Provision for income taxes (2.8) (0.6) (5.6) (4.1) Net income $ 2.6 $ 5.8 $ 12.9 $ 5.5 The following tables present certain geographic information by geographic region for the Third Quarter ended September 27, 2020, and September 29, 2019: Net Sales (3) Third Quarter Year-to-date 2020 2019 2020 2019 $M Percent $M Percent $M Percent $M Percent United States $ 49.4 54.7 % $ 58.0 54.1 % $ 159.3 56.1 % $ 182.4 52.9 % U.K. 5.4 6.0 % 7.9 7.4 % 18.5 6.5 % 28.5 8.3 % France 5.0 5.5 % 3.5 3.3 % 14.1 5.0 % 12.9 3.8 % Italy 2.6 2.9 % 5.1 4.8 % 11.4 4.0 % 16.8 4.9 % Germany 3.1 3.4 % 4.2 3.9 % 11.1 3.9 % 18.2 5.3 % Top five countries $ 65.5 72.5 % $ 78.7 73.6 % $ 214.4 75.5 % $ 258.8 75.2 % Rest of Europe 5.9 6.5 % 8.6 8.0 % 18.3 6.5 % 30.5 8.9 % Asia Pacific 12.5 13.8 % 13.0 12.1 % 34.5 12.2 % 37.3 10.8 % Other (4) 6.5 7.2 % 6.8 6.3 % 16.5 5.8 % 17.4 5.1 % $ 90.4 $ 107.1 $ 283.7 $ 344.0 (2) Other charges relates to an expense incurred in relation to the Company's decision to commence a project to remove low-level naturally occurring radioactive material. (3) Net sales are based on the geographic destination of sale. (4) Other includes Canada, South America, Latin America and Africa.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 27, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Committed and uncommitted banking facilities The Company had committed banking facilities of $150.0 million at September 27, 2020 and December 31, 2019. Of these committed facilities, nothing was drawn at September 27, 2020, and $17.5 million at December 31, 2019. The Company had a separate (uncommitted) facility for letters of credit which at September 27, 2020, was £1.0 million ($1.3 million) and December 31, 2019, was £1.0 million ($1.3 million). None of these were utilized at September 27, 2020 and December 31, 2019 respectively. The Company also has two separate (uncommitted) bonding facilities for bank guarantees; one denominated in GBP sterling of £4.5 million (2020: $5.7 million, 2019: $5.9 million), and one denominated in USD of $1.5 million (2019: $0.4 million). Of that denominated in GBP, £1.2 million ( $1.5 million) and £1.6 million ($2.3 million) was utilized at September 27, 2020, and December 31, 2019, respectively. Of that dominated in USD, $0.8 million was utilized in September 27, 2020 and was fully utilized at December 31, 2019. The Company also has a $4.0 million (December 31, 2019: nil) separate overdraft facility of which none was drawn at September 27, 2020. Capital commitments At September 27, 2020, the Company had capital expenditure commitments of $0.8 million for the acquisition of new plant and equipment. Inventory commitments None Contingencies During February 2014, a cylinder was sold to a long-term customer and ruptured at one of their gas facilities. As a result of this rupture, three people were noted to have minor injuries such as loss of hearing. There was no major damage to assets of the customer. A claim was launched by the three people who were injured in the incident. We have reviewed our quality control checks from around the time which the cylinder was produced and no instances of failures have been noted. It has also been noted by the investigator that the customer has poor quality and safety checks. As a result, we do not believe that we are liable for the incident, and therefore, do not currently expect this case to have a material impact on the Company's financial position or results of operations.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 27, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsNone

Basis of Presentation and Res_2

Basis of Presentation and Responsibility for interim Financial Statements (Policies)	9 Months Ended
	Sep. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of presentation	Basis of Presentation and Responsibility for interim Financial Statements We prepared the accompanying unaudited consolidated condensed financial statements of Luxfer Holdings PLC and all wholly-owned, majority owned or otherwise controlled subsidiaries on the same basis as our annual audited financial statements, except for the adoption for Accounting Standards Update ("ASU") 2016-13, "current expected credit loss model". We condensed or omitted certain information and footnote disclosures normally included in our annual audited financial statements, which we prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP). Our quarterly financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2019. As used in this report, the terms "we," "us," "our," "Luxfer" and "the Company" mean Luxfer Holdings PLC and its subsidiaries, unless the context indicates another meaning. In the opinion of management, our financial statements reflect all adjustments, which are of a normal recurring nature, necessary for presentation of financial statements for interim periods in accordance with U.S. GAAP and with the instructions to Form 10-Q in Article 10 of Securities and Exchange Commission (SEC) Regulation S-X. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of our financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates, and any such differences may be material to our financial statements.
Fiscal year	Our fiscal year ends on December 31. We report our interim quarterly periods on a 13-week quarter basis, ending on a Sunday. The Third Quarter 2020, ended on September 27, 2020, and the Third Quarter 2019, ended on September 29, 2019.
Impact of COVID-19 on the financial statements	The Company recognized that the COVID-19 pandemic constituted a triggering event in accordance with ASC 350 Intangibles - Goodwill and Other, during the First Quarter of 2020 and therefore performed an impairment assessment of its goodwill and other intangible assets. Based on the forecast at that time, we did not identify any impairments, nor marginal outcomes. A re-forecast was performed in July and October, which took into account the impact COVID-19 has had on our second and third quarter results. The re-forecast did not change our assessment of fair value, with no impairments nor marginal outcomes identified. Assumptions and judgments are required in calculating the fair value of the reporting units. In developing our discounted cash flow analysis, assumptions about future revenues and expenses, capital expenditures and changes in working capital are based on our annual operating plan and long-term business plan for each of our reporting units. These plans take into consideration numerous factors including historical experience, anticipated future economic conditions, changes in raw material prices and growth expectations for the industries and end markets we participate in. These assumptions and judgments may change as we learn more about the impact of the COVID-19 pandemic.
Adoption of new accounting standards and Accounting standards issued but not yet effective	Adoption of new accounting standards Current expected credit loss ("CECL") model On January 1, 2020, the Company adopted ASU 2016-13, financial instruments - Credit Losses (Topic 326): Measurement of credit losses on Financial Instruments prospectively. The ASU replaces the incurred loss impairment model with an expected credit loss impairment model for financial instruments, including trade receivables. • Under the CECL model, the Company is required to consider whether expected credit losses should be recognized for trade receivables that are considered “current” (i.e., not past due). • When using historical loss rates in a provision matrix, the Company is required to consider whether and, if so, how the historical loss rates differ from what is currently expected over the life of the trade receivables (on the basis of current conditions and reasonable and supportable forecasts about the future). Upon adoption, there was no adjustment needed to opening retained earnings as at January 1, 2020. As a result of implementing ASU 2016-13, the Company did not recognize any material additional allowance within Accounts and Other Receivables as at January 1, 2020. Accounts and Other Receivables are shown net of a $0.6 million allowance at September 27, 2020. The Company is exposed to credit losses primarily through sales of products. The Company’s expected loss allowance methodology for accounts receivable is developed using historical collection experience, current and future economic and market conditions and a review of the current status of customers' trade accounts receivables. Due to the short-term nature of such receivables, the estimate of accounts receivable amounts that may not be collected is based on aging of the accounts receivable balances and the financial condition of customers. Additionally, specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. The Company considered the current and expected future economic and market conditions surrounding the COVID-19 pandemic and determined that the estimate of credit losses was not significantly impacted. Estimates are used to determine the allowance. It is based on assessment of anticipated receipts and all other historical, current and future information that is reasonably available. The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected. 2020 In millions QTD YTD Balance at June 28, / January 1, $ 1.6 $ 1.3 Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings — — Provisions for expected credit losses (1.0) (0.6) Other, including foreign currency translation — (0.1) Balance at September 27, $ 0.6 $ 0.6 Accounting standards issued but not yet effective None that will be material to the Company.

Basis of Presentation and Res_3

Basis of Presentation and Responsibility for interim Financial Statements (Tables)	9 Months Ended
	Sep. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for Credit Losses on Financing Receivables	The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected. 2020 In millions QTD YTD Balance at June 28, / January 1, $ 1.6 $ 1.3 Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings — — Provisions for expected credit losses (1.0) (0.6) Other, including foreign currency translation — (0.1) Balance at September 27, $ 0.6 $ 0.6

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 27, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Basic and diluted earnings per share were calculated as follows: Third Quarter Year-to-date In millions except share and per-share data 2020 2019 2020 2019 Basic earnings: Net income $ 2.6 $ 5.8 $ 12.9 $ 5.5 Weighted average number of £0.50 ordinary shares: For basic earnings per share 27,619,298 27,393,743 27,532,823 27,243,638 Dilutive effect of potential common stock 394,408 475,673 426,119 599,887 For diluted earnings per share 28,013,706 27,869,416 27,958,942 27,843,525 Earnings per share using weighted average number of ordinary shares outstanding: Basic earnings per ordinary share $ 0.09 $ 0.21 $ 0.47 $ 0.20 Diluted earnings per ordinary share $ 0.09 $ 0.21 $ 0.46 $ 0.20

Net Sales (Tables)

Net Sales (Tables)	9 Months Ended
	Sep. 27, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregated sales disclosures for the quarter and year-to-date ended September 27, 2020, and September 29, 2019, are included below and in Note 14, Segmental Information. Third Quarter 2020 2019 In millions Gas Cylinders Elektron Total Gas Cylinders Elektron Total General industrial $ 11.5 $ 20.0 $ 31.5 $ 10.1 $ 29.0 $ 39.1 Transportation 16.5 9.9 26.4 20.8 11.9 32.7 Defense, First Response & Healthcare 17.0 15.5 32.5 23.3 12.0 35.3 $ 45.0 $ 45.4 $ 90.4 $ 54.2 $ 52.9 $ 107.1 Year-to-date 2020 2019 In millions Gas Cylinders Elektron Total Gas Cylinders Elektron Total General industrial $ 34.3 $ 65.6 $ 99.9 $ 34.2 $ 88.1 $ 122.3 Transportation 53.9 29.7 83.6 65.8 48.2 114.0 Defense, First Response & Healthcare 59.8 40.4 100.2 70.7 37.0 107.7 $ 148.0 $ 135.7 $ 283.7 $ 170.7 $ 173.3 $ 344.0
Schedule of Contract Assets and Liabilities	The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: In millions September 27, 2020 December 31, 2019 Contract receivables $ 1.1 $ 1.7 Contract assets 0.2 1.3 Contract liabilities (0.2) (0.5) In millions 2020 As at January 1, $ (0.5) Net (payments received) / amounts billed (0.6) Net (costs incurred) / revenue recognized 0.9 As at September 27, $ (0.2)

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 27, 2020
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	Restructuring-related costs included within Restructuring charges in the Condensed Consolidated Financial Statements by reportable segment were as follows: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Severance and related costs Gas Cylinders segment $ 3.4 $ 2.3 $ 6.8 $ 18.9 Elektron segment 0.9 0.3 1.0 0.4 Other — — 0.1 — $ 4.3 $ 2.6 $ 7.9 $ 19.3 Asset impairments Gas Cylinders segment $ — $ — $ — $ 0.6 Elektron segment — — — 4.4 $ — $ — $ — $ 5.0 Total restructuring charges $ 4.3 $ 2.6 $ 7.9 $ 24.3
Schedule of Restructuring Reserve	Activity related to restructuring, recorded in Other current liabilities in the consolidated balance sheets is summarized as follows: In millions 2020 Balance at January 1, $ 6.5 Costs incurred 7.9 Cash payments and other (5.0) Balance at September 27, $ 9.4

Supplementary balance sheet i_2

Supplementary balance sheet information (Tables)	9 Months Ended
	Sep. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Balance Sheet	Supplementary balance sheet information September 27, December 31, In millions 2020 2019 Accounts and other receivables Trade receivables $ 45.2 $ 52.4 Related parties 0.1 2.7 Prepayments and accrued income 6.4 6.7 Derivative financial instruments 0.1 0.3 Deferred consideration 0.5 — Other receivables 3.6 4.2 Total accounts and other receivables $ 55.9 $ 66.3 Inventories Raw materials and supplies $ 30.0 $ 33.4 Work-in-process 26.4 32.2 Finished goods 28.3 28.9 Total inventories $ 84.7 $ 94.5 Other current assets Held-for-sale assets $ 3.7 $ 3.9 Income tax receivable 0.6 1.1 Total other current assets $ 4.3 $ 5.0 Property, plant and equipment, net Land, buildings and leasehold improvements $ 70.3 $ 68.1 Machinery and equipment 285.5 287.7 Construction in progress 6.9 8.9 Total property, plant and equipment 362.7 364.7 Accumulated depreciation and impairment (270.4) (265.8) Total property, plant and equipment, net $ 92.3 $ 98.9 Other current liabilities Contingent liabilities $ 9.5 $ 6.6 Derivative financial instruments 0.1 — Operating lease liability 3.0 3.3 Other current liabilities 1.7 2.4 Total other current liabilities $ 14.3 $ 12.3 Other non-current liabilities Contingent liabilities $ 1.0 $ 0.9 Operating lease liability 9.5 11.7 Other non-current liabilities 0.1 0.2 Total other non-current liabilities $ 10.6 $ 12.8
Schedule of Current Held-for-Sale Assets and Liabilities	Held-for-sale assets and liabilities Held-for-sale assets September 27, December 31, In millions 2020 2019 Property, plant and equipment $ 3.7 $ 3.7 Inventory — 0.2 Held-for-sale assets $ 3.7 $ 3.9

Goodwill and other identifiab_2

Goodwill and other identifiable intangible assets (Tables)	9 Months Ended
	Sep. 27, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in goodwill during the first three-quarters ended September 27, 2020, were as follows: In millions Gas Cylinders Elektron Total At January 1, 2020 $ 27.0 $ 41.8 $ 68.8 Exchange difference (0.8) (0.5) (1.3) Balance at September 27, 2020 $ 26.2 $ 41.3 $ 67.5
Schedule of Intangible Assets	Identifiable intangible assets consisted of the following: September 27, 2020 December 31, 2019 In millions Gross Accumulated amortization Net Gross Accumulated amortization Net Customer relationships $ 13.4 $ (5.0) $ 8.4 $ 13.4 $ (4.6) $ 8.8 Technology and trading related 7.7 (3.4) 4.3 8.1 (3.3) 4.8 $ 21.1 $ (8.4) $ 12.7 $ 21.5 $ (7.9) $ 13.6

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 27, 2020
Debt Disclosure [Abstract]
Schedule of Debt	Debt outstanding was as follows: In millions September 27, 2020 December 31, 2019 3.67% Loan Notes due 2021 $ 25.0 $ 25.0 4.88% Loan Notes due 2023 25.0 25.0 4.94% Loan Notes due 2026 25.0 25.0 Revolving credit facility — 17.5 Unamortized debt issuance costs (0.3) (1.1) Total debt $ 74.7 $ 91.4 Less current portion $ (25.0) $ — Non-current debt $ 49.7 $ 91.4
Schedule of Maturities of Company's Debt	The maturity profile of the Company's debt, excluding unamortized issuance costs and discounts, is as follows: In millions 2020 2021 2022 2023 2024 2025 Thereafter Total Loan Notes due 2021 $ — $ 25.0 $ — $ — $ — $ — $ — $ 25.0 Loan Notes due 2023 — — — 25.0 — — — 25.0 Loan Notes due 2026 — — — — — — 25.0 25.0 Revolving credit facility — — — — — — — — Total debt $ — $ 25.0 $ — $ 25.0 $ — $ — $ 25.0 $ 75.0

Share Plans (Tables)

Share Plans (Tables)	9 Months Ended
	Sep. 27, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Compensation Expense	Total share-based compensation expense for the three-quarters ended September 27, 2020, and September 29, 2019, was as follows: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Total share-based compensation charges $ 0.8 $ 0.6 $ 2.1 $ 4.0
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following table illustrates the assumptions used in deriving the fair value of share options granted during 2020 and the year-ended December 31, 2019: 2020 2019 Dividend yield (%) 3.39 - 4.09 2.10 Expected volatility range (%) 36.48 - 56.28 35.06 - 44.20 Risk-free interest rate (%) 0.16 - 0.49 0.74 - 2.52 Expected life of share options range (years) 0.50 - 4.00 0.50 - 4.00 Weighted average exercise price ($) $1.00 $1.00 Model used Black-Scholes & Monte-Carlo Black-Scholes & Monte-Carlo

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 27, 2020
Equity [Abstract]
Schedule of Dividends Paid and Proposed	Third Quarter Year-to-date In millions 2020 2019 2020 2019 Dividends declared and paid during the year: Interim dividend paid February 6, 2019 ($0.125 per ordinary share) $ — $ — $ — $ 3.4 Interim dividend paid May 1, 2019 ($0.125 per ordinary share) — — — 3.4 Interim dividend paid August 7, 2019 ($0.125 per ordinary share) — 3.4 — 3.4 Interim dividend paid February 5, 2020 ($0.125 per ordinary share) — — 3.4 — Interim dividend paid May 6, 2020 ($0.125 per ordinary share) — — 3.4 — Interim dividend paid August 5, 2020 ($0.125 per ordinary share) 3.4 — 3.4 — $ 3.4 $ 3.4 $ 10.2 $ 10.2 In millions 2020 2019 Dividends declared and paid after the quarter end (not recognized as a liability at the quarter end): Interim dividend declared October 3, and paid November 6, 2019: ($0.125 per ordinary share) $ — $ 3.4 Interim dividend declared October 5, and to be paid November 4, 2020: ($0.125 per ordinary share) 3.4 — $ 3.4 $ 3.4

Segmental Information (Tables)

Segmental Information (Tables)	9 Months Ended
	Sep. 27, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Financial information by reportable segment for the Third Quarter and year-to-date ended September 27, 2020, and September 29, 2019, is included in the following summary: Net sales Adjusted EBITDA Third Quarter Year-to-date Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 45.0 $ 54.2 $ 148.0 $ 170.7 $ 7.6 $ 6.3 $ 16.2 $ 17.9 Elektron segment 45.4 52.9 135.7 173.3 6.6 10.4 23.5 37.5 Consolidated $ 90.4 $ 107.1 $ 283.7 $ 344.0 $ 14.2 $ 16.7 $ 39.7 $ 55.4 Depreciation and amortization Restructuring charges Third Quarter Year-to-date Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 1.2 $ 1.3 $ 3.6 $ 4.1 $ 3.4 $ 2.3 $ 6.8 $ 19.5 Elektron segment 2.4 2.3 7.2 7.2 0.9 0.3 1.0 4.8 Other — — — — — — 0.1 — Consolidated $ 3.6 $ 3.6 $ 10.8 $ 11.3 $ 4.3 $ 2.6 $ 7.9 $ 24.3 Total assets Capital expenditures September 27, December 31, Third Quarter Year-to-date In millions 2020 2019 2020 2019 2020 2019 Gas Cylinders segment $ 134.5 $ 156.0 $ 0.7 $ 0.5 $ 1.7 $ 2.9 Elektron segment 190.5 200.8 0.9 0.3 3.4 8.2 Other 34.6 33.5 — — — — Consolidated $ 359.6 $ 390.3 $ 1.6 $ 0.8 $ 5.1 $ 11.1
Property, plant and equipment, net by geographic region	Property, plant and equipment, net September 27, December 31, In millions 2020 2019 United States $ 53.1 $ 57.3 United Kingdom 34.2 36.7 Canada 3.6 3.6 France 1.1 1.0 Asia Pacific 0.3 0.3 $ 92.3 $ 98.9
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	The following table presents a reconciliation of Adjusted EBITDA to net income: Third Quarter Year-to-date In millions 2020 2019 2020 2019 Adjusted EBITDA $ 14.2 $ 16.7 $ 39.7 $ 55.4 Other share-based compensation charges (0.8) (0.6) (2.1) (4.0) Depreciation and amortization (3.6) (3.6) (10.8) (11.3) Unwind discount on deferred consideration — (0.1) — (0.2) Restructuring charges (4.3) (2.6) (7.9) (24.3) Impairment charges — — — 0.2 Acquisition and disposal related gains / (costs) — — (0.2) (1.7) Other charges (2) — (2.7) — (2.7) Defined benefits pension credit 1.1 0.6 3.3 1.7 Interest expense, net (1.2) (1.3) (3.5) (3.5) Provision for income taxes (2.8) (0.6) (5.6) (4.1) Net income $ 2.6 $ 5.8 $ 12.9 $ 5.5
Revenue from External Customers and Long-term Assets by Geographic Areas	The following tables present certain geographic information by geographic region for the Third Quarter ended September 27, 2020, and September 29, 2019: Net Sales (3) Third Quarter Year-to-date 2020 2019 2020 2019 $M Percent $M Percent $M Percent $M Percent United States $ 49.4 54.7 % $ 58.0 54.1 % $ 159.3 56.1 % $ 182.4 52.9 % U.K. 5.4 6.0 % 7.9 7.4 % 18.5 6.5 % 28.5 8.3 % France 5.0 5.5 % 3.5 3.3 % 14.1 5.0 % 12.9 3.8 % Italy 2.6 2.9 % 5.1 4.8 % 11.4 4.0 % 16.8 4.9 % Germany 3.1 3.4 % 4.2 3.9 % 11.1 3.9 % 18.2 5.3 % Top five countries $ 65.5 72.5 % $ 78.7 73.6 % $ 214.4 75.5 % $ 258.8 75.2 % Rest of Europe 5.9 6.5 % 8.6 8.0 % 18.3 6.5 % 30.5 8.9 % Asia Pacific 12.5 13.8 % 13.0 12.1 % 34.5 12.2 % 37.3 10.8 % Other (4) 6.5 7.2 % 6.8 6.3 % 16.5 5.8 % 17.4 5.1 % $ 90.4 $ 107.1 $ 283.7 $ 344.0 (2) Other charges relates to an expense incurred in relation to the Company's decision to commence a project to remove low-level naturally occurring radioactive material. (3) Net sales are based on the geographic destination of sale. (4) Other includes Canada, South America, Latin America and Africa.

Basis of Presentation and Res_4

Basis of Presentation and Responsibility for interim Financial Statements (Details) - USD ($) $ in Millions	Sep. 27, 2020	Jun. 28, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for credit losses	$ 0.6	$ 1.6	$ 1.3

Basis of Presentation and Res_5

Basis of Presentation and Responsibility for interim Financial Statements Allowance for Credit Loss Rollforward (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 27, 2020	Sep. 27, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, allowance for credit losses, beginning balance	$ 1.6	$ 1.3
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings	1.6	1.3	$ 1.3
Provisions for expected credit losses	(1)	(0.6)
Other, including foreign currency translation	0	(0.1)
Financing receivable, allowance for credit losses, ending balance	0.6	0.6	$ 1.3
Accounting standards update			us-gaap:AccountingStandardsUpdate201613Member
Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, allowance for credit losses, beginning balance	0	0
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings	$ 0	$ 0	$ 0
Financing receivable, allowance for credit losses, ending balance			$ 0

Earnings per share (Details)

Earnings per share (Details) $ / shares in Units, $ in Millions	3 Months Ended						9 Months Ended
	Sep. 27, 2020USD ($)$ / sharesshares	Jun. 28, 2020USD ($)	Mar. 29, 2020USD ($)	Sep. 29, 2019USD ($)$ / sharesshares	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 27, 2020USD ($)$ / sharesshares	Sep. 29, 2019USD ($)$ / sharesshares	Sep. 27, 2020£ / shares	Dec. 31, 2019£ / shares
Basic earnings:
Net income | $	$ 2.6	$ 4.1	$ 6.2	$ 5.8	$ 3.5	$ (3.8)	$ 12.9	$ 5.5
Weighted average number of £0.50 ordinary shares:
For basic earnings per share (in shares)	27,619,298			27,393,743			27,532,823	27,243,638
Dilutive effect of potential common stock (in shares)	394,408			475,673			426,119	599,887
For diluted earnings per share (in shares)	28,013,706			27,869,416			27,958,942	27,843,525
Earnings per share using weighted average number of ordinary shares outstanding:
Basic earnings / (loss) per ordinary share (in usd per share) | $ / shares	$ 0.09			$ 0.21			$ 0.47	$ 0.20
Diluted earnings / (loss) per ordinary share (in usd per share) | $ / shares	$ 0.09			$ 0.21			$ 0.46	$ 0.20
Ordinary shares
Class of Stock [Line Items]
Common stock, par value (in EUR per share) | £ / shares									£ 0.50	£ 0.50

Net Sales - Disaggregation of R

Net Sales - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Disaggregation of Revenue [Line Items]
Net sales	$ 90.4	$ 107.1	$ 283.7	$ 344
General industrial
Disaggregation of Revenue [Line Items]
Net sales	31.5	39.1	99.9	122.3
Transportation
Disaggregation of Revenue [Line Items]
Net sales	26.4	32.7	83.6	114
Defense, First Response & Healthcare
Disaggregation of Revenue [Line Items]
Net sales	32.5	35.3	100.2	107.7
Gas Cylinders segment
Disaggregation of Revenue [Line Items]
Net sales	45	54.2	148	170.7
Gas Cylinders segment | General industrial
Disaggregation of Revenue [Line Items]
Net sales	11.5	10.1	34.3	34.2
Gas Cylinders segment | Transportation
Disaggregation of Revenue [Line Items]
Net sales	16.5	20.8	53.9	65.8
Gas Cylinders segment | Defense, First Response & Healthcare
Disaggregation of Revenue [Line Items]
Net sales	17	23.3	59.8	70.7
Elektron segment
Disaggregation of Revenue [Line Items]
Net sales	45.4	52.9	135.7	173.3
Elektron segment | General industrial
Disaggregation of Revenue [Line Items]
Net sales	20	29	65.6	88.1
Elektron segment | Transportation
Disaggregation of Revenue [Line Items]
Net sales	9.9	11.9	29.7	48.2
Elektron segment | Defense, First Response & Healthcare
Disaggregation of Revenue [Line Items]
Net sales	$ 15.5	$ 12	$ 40.4	$ 37

Net Sales - Additional Informat

Net Sales - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue, performance obligation satisfied over time, percentage (less than)	1.00%	1.00%
Contract assets	$ 0.2		$ 1.3
Contract asset, reclassified to receivables	1.2
Contract liabilities	$ 0.2		$ 0.5

Net Sales - Contract Receivable

Net Sales - Contract Receivables, Contract Assets, and Contract Liabilities (Details) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Contract receivables	$ 1.1	$ 1.7
Contract assets	0.2	1.3
Contract liabilities	$ (0.2)	$ (0.5)

Net Sales - Significant Changes

Net Sales - Significant Changes in Contract Liabilities (Details) $ in Millions	9 Months Ended
	Sep. 27, 2020USD ($)
Contract With Customer, Asset (Liability) [Roll Forward]
Beginning balance	$ (0.5)
Net (payments received) / amounts billed	(0.6)
Net (costs incurred) / revenue recognized	0.9
Ending balance	$ (0.2)

Restructuring Narrative (Detail

Restructuring Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.3	$ 2.6	$ 7.9	$ 24.3
COVID-19 Pandemic
Restructuring Cost and Reserve [Line Items]
Employee benefits expense	1
Luxfer Gas Cylinders France
Restructuring Cost and Reserve [Line Items]
Employee benefit costs, legal and professional fees	3.3
Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	4.3	2.6	7.9	19.3
Restructuring charges	4.3	2.6	7.9	24.3
Gas Cylinders segment | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	$ 3.4	$ 2.3	$ 6.8	$ 18.9

Restructuring Charges (Details)

Restructuring Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Restructuring Cost and Reserve [Line Items]
Asset impairments			$ 0	$ 4.8
Total restructuring charges	$ 4.3	$ 2.6	7.9	24.3
Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	4.3	2.6	7.9	19.3
Asset impairments	0	0	0	5
Total restructuring charges	4.3	2.6	7.9	24.3
Gas Cylinders segment | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	3.4	2.3	6.8	18.9
Asset impairments	0	0	0	0.6
Elektron segment | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	0.9	0.3	1	0.4
Asset impairments	0	0	0	4.4
Other | Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance and related costs	$ 0	$ 0	$ 0.1	$ 0

Restructuring Reserve (Details)

Restructuring Reserve (Details) $ in Millions	9 Months Ended
	Sep. 27, 2020USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 6.5
Costs incurred	7.9
Cash payments and other	(5)
Ending balance	$ 9.4

Acquisition and disposal rela_2

Acquisition and disposal related gains / (costs) (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended					9 Months Ended
	Jul. 31, 2020	Sep. 27, 2020	Mar. 29, 2020	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 27, 2020	Sep. 29, 2019
Business Acquisition [Line Items]
Acquisition and disposal related costs		$ 0	$ 0.2	$ 0		$ 4.6	$ (0.2)	$ (1.7)
Release of deferred consideration (recognized in acquisition-related costs)			$ 0.1
Net charge related to sale								$ 1.7
Acquisition related gains					$ 2.9
Luxfer Utlam India Private Limited
Business Acquisition [Line Items]
VIEs ownership percentage	51.00%
Luxfer Utlam India Private Limited | Maximum
Business Acquisition [Line Items]
Gain on sale	$ 0.1

Other Income and Expenses (Deta

Other Income and Expenses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Other Income and Expenses [Abstract]
Other income	$ 2.3	$ 0	$ 2.3	$ 0

Other Charges (Details)

Other Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Other Income and Expenses [Abstract]
Other charges	$ 0	$ 2.7	$ 0	$ 2.7

Supplementary balance sheet i_3

Supplementary balance sheet information - Schedule of Condensed Balance Sheet (Details) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Accounts and other receivables
Trade receivables	$ 45.2	$ 52.4
Related parties	0.1	2.7
Prepayments and accrued income	6.4	6.7
Derivative financial instruments	0.1	0.3
Deferred consideration	0.5	0
Other receivables	3.6	4.2
Total accounts and other receivables	55.9	66.3
Inventories
Raw materials and supplies	30	33.4
Work-in-process	26.4	32.2
Finished goods	28.3	28.9
Total inventories	84.7	94.5
Other current assets
Held-for-sale assets	3.7	3.9
Income tax receivable	0.6	1.1
Total other current assets	4.3	5
Property, Plant and Equipment [Abstract]
Total property, plant and equipment	362.7	364.7
Accumulated depreciation and impairment	(270.4)	(265.8)
Total property, plant and equipment, net	92.3	98.9
Other current liabilities
Contingent liabilities	9.5	6.6
Derivative financial instruments	0.1	0
Operating lease liability	3	3.3
Other current liabilities	1.7	2.4
Total other current liabilities	14.3	12.3
Other non-current liabilities
Contingent liabilities	1	0.9
Operating lease liability	9.5	11.7
Other non-current liabilities	0.1	0.2
Total other non-current liabilities	10.6	12.8
Land, buildings and leasehold improvements
Property, Plant and Equipment [Abstract]
Total property, plant and equipment	70.3	68.1
Machinery and equipment
Property, Plant and Equipment [Abstract]
Total property, plant and equipment	285.5	287.7
Construction in progress
Property, Plant and Equipment [Abstract]
Total property, plant and equipment	$ 6.9	$ 8.9

Supplementary balance sheet i_4

Supplementary balance sheet information - Schedule of Current Held-for-Sale Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Held-for-sale assets
Held-for-sale assets	$ 3.7	$ 3.9
Held-for-sale
Held-for-sale assets
Property, plant and equipment	3.7	3.7
Inventory	0	0.2
Held-for-sale assets	$ 3.7	$ 3.9

Goodwill and other identifiab_3

Goodwill and other identifiable intangible assets - Schedule of Goodwill (Details) $ in Millions	9 Months Ended
	Sep. 27, 2020USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 68.8
Exchange difference	(1.3)
Ending balance	67.5
Gas Cylinders
Goodwill [Roll Forward]
Beginning balance	27
Exchange difference	(0.8)
Ending balance	26.2
Elektron
Goodwill [Roll Forward]
Beginning balance	41.8
Exchange difference	(0.5)
Ending balance	$ 41.3

Goodwill and other identifiab_4

Goodwill and other identifiable intangible assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets
Gross	$ 21.1	$ 21.5
Accumulated amortization	(8.4)	(7.9)
Net	12.7	13.6
Customer relationships
Finite-Lived Intangible Assets
Gross	13.4	13.4
Accumulated amortization	(5)	(4.6)
Net	8.4	8.8
Technology and trading related
Finite-Lived Intangible Assets
Gross	7.7	8.1
Accumulated amortization	(3.4)	(3.3)
Net	$ 4.3	$ 4.8

Goodwill and other identifiab_5

Goodwill and other identifiable intangible assets - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0.6	$ 0.9
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity
2020	0.1
2021	0.7
2022	0.7
2023	0.7
2024	0.7
2025	$ 0.7

Debt - Schedule of Debt Outstan

Debt - Schedule of Debt Outstanding (Details) - USD ($)	Sep. 27, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Long-term debt, gross	$ 75,000,000
Unamortized debt issuance costs	(300,000)	$ (1,100,000)
Total debt	74,700,000	91,400,000
Less current portion	(25,000,000)	0
Non-current debt	49,700,000	91,400,000
Revolving credit facility
Debt Instrument [Line Items]
Long-term debt, gross	0	17,500,000
Unamortized debt issuance costs	0
Loan Notes | 3.67% Loan Notes due 2021
Debt Instrument [Line Items]
Long-term debt, gross	$ 25,000,000	25,000,000
Debt stated interest rate	3.67%
Loan Notes | 4.88% Loan Notes due 2023
Debt Instrument [Line Items]
Long-term debt, gross	$ 25,000,000	25,000,000
Debt stated interest rate	4.88%
Loan Notes | 4.94% Loan Notes due 2026
Debt Instrument [Line Items]
Long-term debt, gross	$ 25,000,000	$ 25,000,000
Debt stated interest rate	4.94%

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	3 Months Ended
	Sep. 27, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 300,000	$ 1,100,000
Amount drew down during the period, on line of credit	16,500,000
Long-term debt, gross	75,000,000
Borrowing capacity	4,000,000	$ 0
Revolving credit facility
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0
Debt, weighted average interest rate	2.16%	2.47%
Long-term debt, gross	$ 0	$ 17,500,000
Borrowing capacity	150,000,000	$ 132,500,000
Revolving credit facility | Reclassification
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ (500,000)

Debt - Schedule of Maturities o

Debt - Schedule of Maturities of Company's Debt (Details) - USD ($)	Sep. 27, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
2020	$ 0
2021	25,000,000
2022	0
2023	25,000,000
2024	0
2025	0
Thereafter	25,000,000
Total	75,000,000
Loan Notes | 3.67% Loan Notes due 2021
Debt Instrument [Line Items]
2020	0
2021	25,000,000
2022	0
2023	0
2024	0
2025	0
Thereafter	0
Total	25,000,000	$ 25,000,000
Loan Notes | 4.88% Loan Notes due 2023
Debt Instrument [Line Items]
2020	0
2021	0
2022	0
2023	25,000,000
2024	0
2025	0
Thereafter	0
Total	25,000,000	25,000,000
Loan Notes | 4.94% Loan Notes due 2026
Debt Instrument [Line Items]
2020	0
2021	0
2022	0
2023	0
2024	0
2025	0
Thereafter	25,000,000
Total	25,000,000	25,000,000
Revolving credit facility
Debt Instrument [Line Items]
2020	0
2021	0
2022	0
2023	0
2024	0
2025	0
Thereafter	0
Total	$ 0	$ 17,500,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details)	9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Income Tax Disclosure [Abstract]
Effective income tax rate	30.10%	42.70%

Share Plans - Schedule of Share

Share Plans - Schedule of Share-based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Share-based Payment Arrangement [Abstract]
Total share-based compensation charges	$ 0.8	$ 0.6	$ 2.1	$ 4

Share Plans - Additional Inform

Share Plans - Additional Information (Details) - $ / shares	1 Months Ended
	Sep. 30, 2020	Jun. 28, 2020	May 31, 2020	Mar. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted during the year (in shares)		27,280	2,000	130,000
Granted during the year (in USD per share)		$ 13.38	$ 13.13	$ 11.30
Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted during the year (in shares)	4,000
Granted during the year (in USD per share)	$ 11.84

Share Plans - Share Options Fai

Share Plans - Share Options Fair Value Assumptions (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 27, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield (%)		210.00%
Expected volatility range (%), minimum	36.48%	35.06%
Expected volatility range (%), maximum	56.28%	44.20%
Risk-free interest rate (%), minimum	16.00%	0.74%
Risk-free interest rate (%), maximum	49.00%	2.52%
Weighted average exercise price (in USD per share)	$ 1	$ 1
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield (%)	3.39%
Expected life of share options range (years)	6 months	6 months
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield (%)	4.09%
Expected life of share options range (years)	4 years	4 years

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of Dividend Paid and Proposed (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 04, 2020	Aug. 05, 2020	May 06, 2020	Feb. 05, 2020	Nov. 06, 2019	Aug. 07, 2019	May 01, 2019	Feb. 06, 2019	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Class of Stock [Line Items]
Dividends paid		$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 3.4	$ 10.2	$ 10.2
Dividends paid (in USD per share)		$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.125
Subsequent Event
Class of Stock [Line Items]
Dividends paid	$ 3.4
Dividends paid (in USD per share)	$ 0.125

Segmental Information - Additio

Segmental Information - Additional Information (Details)	9 Months Ended
	Sep. 27, 2020divisionsegment
Segment Reporting [Abstract]
Number of operating segments	2
Number of operating divisions | division	5
Number of reportable segments	2

Segmental Information - Financi

Segmental Information - Financial information by reportable segment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Net sales	$ 90.4	$ 107.1	$ 283.7	$ 344
Adjusted EBITDA	14.2	16.7	39.7	55.4
Depreciation and amortization	3.6	3.6	10.8	11.3
Restructuring charges	4.3	2.6	7.9	24.3
Total assets	359.6		359.6		$ 390.3
Capital expenditures	1.6	0.8	5.1	11.1
Gas Cylinders segment
Segment Reporting Information [Line Items]
Net sales	45	54.2	148	170.7
Adjusted EBITDA	7.6	6.3	16.2	17.9
Depreciation and amortization	1.2	1.3	3.6	4.1
Restructuring charges	3.4	2.3	6.8	19.5
Elektron segment
Segment Reporting Information [Line Items]
Net sales	45.4	52.9	135.7	173.3
Adjusted EBITDA	6.6	10.4	23.5	37.5
Depreciation and amortization	2.4	2.3	7.2	7.2
Restructuring charges	0.9	0.3	1	4.8
Other
Segment Reporting Information [Line Items]
Depreciation and amortization	0	0	0	0
Restructuring charges	0	0	0.1	0
Operating Segments | Gas Cylinders segment
Segment Reporting Information [Line Items]
Total assets	134.5		134.5		156
Capital expenditures	0.7	0.5	1.7	2.9
Operating Segments | Elektron segment
Segment Reporting Information [Line Items]
Total assets	190.5		190.5		200.8
Capital expenditures	0.9	0.3	3.4	8.2
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total assets	34.6		34.6		$ 33.5
Capital expenditures	$ 0	$ 0	$ 0	$ 0

Segmental Information - Geograp

Segmental Information - Geographic information by region (Details) - USD ($) $ in Millions	Sep. 27, 2020	Dec. 31, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 92.3	$ 98.9
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	53.1	57.3
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	34.2	36.7
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	3.6	3.6
Rest of Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	1.1	1
Asia Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 0.3	$ 0.3

Segmental Information - Reconci

Segmental Information - Reconciliation of consolidated segment income (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 27, 2020	Sep. 29, 2019
Segment Reporting [Abstract]
Adjusted EBITDA	$ 14.2			$ 16.7			$ 39.7	$ 55.4
Other share-based compensation charges	(0.8)			(0.6)			(2.1)	(4)
Depreciation and amortization	(3.6)			(3.6)			(10.8)	(11.3)
Unwind discount on deferred consideration	0			(0.1)			0	(0.2)
Restructuring charges	(4.3)			(2.6)			(7.9)	(24.3)
Impairment charges	0			0			0	0.2
Acquisition and disposal related gains / (costs)	0		$ 0.2	0		$ 4.6	(0.2)	(1.7)
Other charges	0			(2.7)			0	(2.7)
Defined benefits pension credit	1.1			0.6			3.3	1.7
Interest expense, net	(1.2)			(1.3)			(3.5)	(3.5)
Provision for income taxes	(2.8)			(0.6)			(5.6)	(4.1)
Net income	$ 2.6	$ 4.1	$ 6.2	$ 5.8	$ 3.5	$ (3.8)	$ 12.9	$ 5.5

Segmental Information - Geogr_2

Segmental Information - Geographic information by region (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 90.4	$ 107.1	$ 283.7	$ 344
Top five countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 65.5	$ 78.7	$ 214.4	$ 258.8
Top five countries | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	72.50%	73.60%	75.50%	75.20%
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 49.4	$ 58	$ 159.3	$ 182.4
United States | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	54.70%	54.10%	56.10%	52.90%
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 5.4	$ 7.9	$ 18.5	$ 28.5
United Kingdom | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	6.00%	7.40%	6.50%	8.30%
France
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 5	$ 3.5	$ 14.1	$ 12.9
France | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	5.50%	3.30%	5.00%	3.80%
Italy
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 2.6	$ 5.1	$ 11.4	$ 16.8
Italy | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	2.90%	4.80%	4.00%	4.90%
Germany
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 3.1	$ 4.2	$ 11.1	$ 18.2
Germany | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	3.40%	3.90%	3.90%	5.30%
Rest of Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 5.9	$ 8.6	$ 18.3	$ 30.5
Rest of Europe | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	6.50%	8.00%	6.50%	8.90%
Asia Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 12.5	$ 13	$ 34.5	$ 37.3
Asia Pacific | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	13.80%	12.10%	12.20%	10.80%
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 6.5	$ 6.8	$ 16.5	$ 17.4
Other | Revenue from Contract with Customer Benchmark | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	7.20%	6.30%	5.80%	5.10%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) £ in Millions	1 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
	Feb. 28, 2014people	Sep. 27, 2020USD ($)	Sep. 27, 2020USD ($)facility	Sep. 27, 2020GBP (£)facility	Dec. 31, 2019USD ($)	Dec. 31, 2019GBP (£)	Sep. 27, 2020GBP (£)	Dec. 31, 2019GBP (£)
Loss Contingencies [Line Items]
Amount drawn/utilized		$ 16,500,000
Number of bonding facilities for bank guarantees | facility			2	2
Borrowing capacity		4,000,000	$ 4,000,000		$ 0
Credit facility, amount drawn		0	0
Capital expenditure commitments			800,000
Number of people with minor injuries | people	3
Committed Banking Facilities
Loss Contingencies [Line Items]
Debt maximum borrowing capacity		150,000,000	150,000,000		150,000,000
Amount drawn/utilized			0		17,500,000
Bonding Facility For Bank Guarantees
Loss Contingencies [Line Items]
Debt maximum borrowing capacity		5,700,000	5,700,000		5,900,000		£ 4.5
Amount drawn/utilized			1,500,000	£ 1.2	2,300,000	£ 1.6
Letter of Credit
Loss Contingencies [Line Items]
Debt maximum borrowing capacity		$ 1,300,000	$ 1,300,000		1,300,000		£ 1	£ 1
U.K. pounds
Loss Contingencies [Line Items]
Number of bonding facilities for bank guarantees | facility			1	1
United States of America, Dollars
Loss Contingencies [Line Items]
Amount drawn/utilized			$ 800,000
Number of bonding facilities for bank guarantees | facility			1	1
United States of America, Dollars | Bonding Facility For Bank Guarantees
Loss Contingencies [Line Items]
Amount drawn/utilized			$ 1,500,000		$ 400,000