Core Natural Resources 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Oct. 01, 2022 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 01, 2022
Document Transition Report	false
Entity File Number	1-14315
Entity Registrant Name	Cornerstone Building Brands, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0127701
Entity Address, Address Line One	5020 Weston Parkway
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Cary
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	27513
City Area Code	866
Local Phone Number	419-0042
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	0
Entity Central Index Key	0000883902
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Income Statement [Abstract]
Net sales	$ 365,445	$ 1,274,883	$ 1,444,405	$ 3,736,084	$ 4,111,558
Cost of sales	292,047	1,041,260	1,134,909	2,929,699	3,230,605
Gross profit	73,398	233,623	309,496	806,385	880,953
Selling, general and administrative expenses	56,193	179,692	206,801	513,184	616,498
Restructuring and impairment charges, net	975	2,399	971	92	7,461
Strategic development and acquisition related costs	28,895	2,735	22,250	49,560	25,502
Loss (gain) on divestitures	0	1,762	(831,252)	(401,413)	(831,252)
Gain on legal settlements	0	0	0	(76,575)	0
Income (loss) from operations	(12,665)	47,035	910,726	721,537	1,062,744
Interest expense	(11,401)	(65,813)	(43,731)	(101,078)	(147,688)
Foreign exchange gain (loss)	(454)	12,489	(1,270)	686	(1,067)
Gain (loss) on extinguishment of debt	24,801	0	0	28,354	(42,234)
Other income, net	114	172	408	101	1,378
Income (loss) before income taxes	395	(6,117)	866,133	649,600	873,133
Income taxes	(1,049)	(1,672)	245,598	165,814	245,326
Net income (loss)	1,444	(4,445)	620,535	483,786	627,807
Net income allocated to participating securities	(11)	0	(8,380)	(3,575)	(7,837)
Net income (loss) available to common shareholders	$ 1,433	$ (4,445)	$ 612,155	$ 480,211	$ 619,970
Income (loss) per common share:
Basic (in USD per share)	$ 0.01		$ 4.85	$ 3.77	$ 4.93
Diluted (in USD per share)	$ 0.01		$ 4.82	$ 3.73	$ 4.90
Weighted average number of common shares outstanding:
Basic (in shares)	127,544		126,159	127,316	125,840
Diluted (in shares)	129,127		127,079	128,894	126,602

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Comprehensive income:
Net income (loss)	$ 1,444	$ (4,445)	$ 620,535	$ 483,786	$ 627,807
Other comprehensive income, net of tax:
Foreign exchange translation gains (losses)	115	(29,743)	(6,787)	(1,367)	3,875
Unrealized gain (loss) on derivative instruments, net of income tax of $(14,890), $(472), $2,453, $(16,432) and $654	(778)	40,988	4,658	62,462	8,780
Amount reclassified from Accumulated other comprehensive income (loss) into earnings	1,682	0	7,288	16,258	13,957
Changes in retirement related benefit plans	0	0	0	(1,122)	0
Other comprehensive income	1,019	11,245	5,159	76,231	26,612
Comprehensive income	$ 2,463	$ 6,800	$ 625,694	$ 560,017	$ 654,419

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on derivative instruments, tax	$ (472)	$ (14,890)	$ 2,453	$ (16,432)	$ 654

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 454,748	$ 394,447
Accounts receivable, net	790,345	757,373
Inventories	651,237	748,732
Other current assets	96,311	86,528
Total current assets	1,992,641	1,987,080
Property, plant and equipment, net	576,625	612,295
Lease right-of-use assets	242,692	322,608
Goodwill	1,654,493	1,358,056
Intangible assets, net	2,566,033	1,524,635
Other assets, net	109,753	22,786
Total assets	7,142,237	5,827,460
Current liabilities:
Current portion of long-term debt	28,250	26,000
Current portion of lease liabilities	44,155	73,150
Accounts payable	365,547	311,737
Accrued income and other taxes	25,857	22,768
Employee-related liabilities	192,630	102,171
Rebates, warranties, and other customer-related liabilities	165,986	174,872
Other current liabilities	145,074	144,737
Total current liabilities	967,499	855,435
Long-term debt	3,355,331	3,010,843
Long-term lease liabilities	196,143	251,061
Deferred income tax liabilities	604,610	252,173
Other long-term liabilities	256,413	281,609
Total liabilities	5,379,996	4,651,121
Equity:
Common stock, $0.01 par value; 1,000 shares authorized, issued and outstanding at October 1, 2022; 200,000,000 shares authorized, 126,992,107 issued and 126,971,036 outstanding at December 31, 2021	0	1,270
Additional paid-in capital	1,755,441	1,279,931
Accumulated deficit	(4,445)	(98,826)
Accumulated other comprehensive income (loss), net	11,245	(5,612)
Treasury stock, at cost (21,071 shares at December 31, 2021)	0	(424)
Total equity	1,762,241	1,176,339
Total liabilities and equity	$ 7,142,237	$ 5,827,460

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Oct. 01, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000	200,000,000
Common stock, shares issued (in shares)	1,000	126,992,107
Common stock, shares outstanding (in shares)	1,000	126,971,036
Treasury stock, shares (in shares)		21,071

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Beginning balance (in shares) at Dec. 31, 2020		125,425,931
Beginning balance at Dec. 31, 2020	$ 441,805	$ 1,255	$ 1,257,262	$ (764,685)	$ (51,517)	$ (510)
Beginning balance (in shares) at Dec. 31, 2020						(25,332)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)						(200,198)
Treasury stock purchases	(2,861)					$ (2,861)
Retirement of treasury shares (in shares)		(200,198)				(200,198)
Retirement of treasury shares	0	$ (2)	(2,859)			$ 2,861
Issuance of restricted stock (in shares)		835,259
Issuance of restricted stock	0	$ 8	(8)
Issuance of common stock for the Ply Gem merger (in shares)		15,220
Issuance of common stock for the Ply Gem merger	185		185
Stock options exercised (in shares)		152,453
Stock options exercised	1,561	$ 2	1,559
Other comprehensive income	26,612				26,612
Deferred compensation obligation	0		(86)			$ 86
Deferred compensation obligation (in shares)						4,261
Share-based compensation	16,946		16,946
Net income (loss)	627,807			627,807
Ending balance (in shares) at Oct. 02, 2021		126,228,665
Ending balance at Oct. 02, 2021	1,112,055	$ 1,263	1,272,999	(136,878)	(24,905)	$ (424)
Ending balance (in shares) at Oct. 02, 2021						(21,071)
Beginning balance (in shares) at Jul. 03, 2021		126,072,088
Beginning balance at Jul. 03, 2021	479,247	$ 1,261	1,265,887	(757,413)	(30,064)	$ (424)
Beginning balance (in shares) at Jul. 03, 2021						(21,071)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)						(88,330)
Treasury stock purchases	(1,320)					$ (1,320)
Retirement of treasury shares (in shares)		(88,330)				(88,330)
Retirement of treasury shares	0	$ (1)	(1,319)			$ 1,320
Issuance of restricted stock (in shares)		238,329
Issuance of restricted stock	0	$ 2	(2)
Stock options exercised (in shares)		6,578
Stock options exercised	81	$ 1	80
Other comprehensive income	5,159				5,159
Share-based compensation	8,353		8,353
Net income (loss)	620,535			620,535
Ending balance (in shares) at Oct. 02, 2021		126,228,665
Ending balance at Oct. 02, 2021	1,112,055	$ 1,263	1,272,999	(136,878)	(24,905)	$ (424)
Ending balance (in shares) at Oct. 02, 2021						(21,071)
Beginning balance (in shares) at Dec. 31, 2021		126,992,107
Beginning balance at Dec. 31, 2021	$ 1,176,339	$ 1,270	1,279,931	(98,826)	(5,612)	$ (424)
Beginning balance (in shares) at Dec. 31, 2021	(21,071)					(21,071)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)						(192,773)
Treasury stock purchases	$ (4,627)					$ (4,627)
Retirement of treasury shares (in shares)		(192,773)				(192,773)
Retirement of treasury shares	0	$ (2)	(4,625)			$ 4,627
Issuance of restricted stock (in shares)		611,178
Issuance of restricted stock	0	$ 6	(6)
Stock options exercised (in shares)		133,529
Stock options exercised	1,421	$ 1	1,420
Other comprehensive income	76,231				76,231
Deferred compensation obligation	0		(424)			$ 424
Deferred compensation obligation (in shares)						21,071
Share-based compensation	17,099		17,099
Net income (loss)	483,786			483,786
Ending balance (in shares) at Jul. 24, 2022		127,544,041
Ending balance at Jul. 24, 2022	1,750,249	$ 1,275	1,293,395	384,960	70,619	$ 0
Ending balance (in shares) at Jul. 24, 2022						0
Beginning balance (in shares) at Jul. 02, 2022		127,544,041
Beginning balance at Jul. 02, 2022	1,746,849	$ 1,275	1,292,458	383,516	69,600	$ 0
Beginning balance (in shares) at Jul. 02, 2022						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income	1,019				1,019
Share-based compensation	937		937
Net income (loss)	1,444			1,444
Ending balance (in shares) at Jul. 24, 2022		127,544,041
Ending balance at Jul. 24, 2022	1,750,249	$ 1,275	1,293,395	384,960	70,619	$ 0
Ending balance (in shares) at Jul. 24, 2022						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Pushdown fair value adjustments	1,522,432		1,978,011	(384,960)	(70,619)
Payments to public shareholders (in shares)		(65,413,135)
Payments to public shareholders	(1,612,434)	$ (654)	(1,611,780)
Recapitalization of outstanding common stock		(62,129,906)
Recapitalization of outstanding common stock	0	$ (621)	621
Contributions from Parent, net	95,194		95,194
Ending balance (in shares) at Jul. 25, 2022		1,000
Ending balance at Jul. 25, 2022	1,755,441	$ 0	1,755,441	0	0	$ 0
Ending balance (in shares) at Jul. 25, 2022						0
Beginning balance (in shares) at Jul. 24, 2022		127,544,041
Beginning balance at Jul. 24, 2022	1,750,249	$ 1,275	1,293,395	384,960	70,619	$ 0
Beginning balance (in shares) at Jul. 24, 2022						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(4,445)
Ending balance (in shares) at Oct. 01, 2022		1,000
Ending balance at Oct. 01, 2022	1,762,241	$ 0	1,755,441	(4,445)	11,245	$ 0
Ending balance (in shares) at Oct. 01, 2022						0
Beginning balance (in shares) at Jul. 25, 2022		1,000
Beginning balance at Jul. 25, 2022	1,755,441	$ 0	1,755,441	0	0	$ 0
Beginning balance (in shares) at Jul. 25, 2022						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income	11,245				11,245
Net income (loss)	(4,445)			(4,445)
Ending balance (in shares) at Oct. 01, 2022		1,000
Ending balance at Oct. 01, 2022	$ 1,762,241	$ 0	$ 1,755,441	$ (4,445)	$ 11,245	$ 0
Ending balance (in shares) at Oct. 01, 2022						0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Oct. 01, 2022	Jul. 24, 2022	Oct. 02, 2021
Cash flows from operating activities:
Net income (loss)	$ (4,445)	$ 483,786	$ 627,807
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	56,260	166,177	216,956
Amortization of debt issuance costs, debt discount, and fair values	17,443	19,952	19,857
Share-based compensation expense	8,838	17,099	16,946
Loss (gain) on extinguishment of debt	0	(28,354)	42,234
Asset impairment	0	368	4,091
Loss (gain) on divestiture	1,762	(401,413)	(831,252)
Gain on sale of assets	0	(2,670)	0
Amortization of inventory and other fair value step-ups	30,317	1,238	0
Provision for credit losses	1,111	3,811	2,289
Deferred income taxes	(34,609)	(26,688)	(23,441)
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable	921	(101,937)	(137,424)
Inventories	55,457	(12,956)	(241,068)
Income taxes	(15,775)	14,116	27,768
Prepaid expenses and other	(6,199)	31,367	(41,355)
Accounts payable	12,636	64,044	100,402
Accrued expenses	(112,026)	121,871	31,554
Other, net	(43,482)	854	996
Net cash flows from operating activities	(31,791)	350,665	(183,640)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	4,252	(331,010)
Capital expenditures	(24,402)	(64,848)	(75,183)
Proceeds from divestiture, net of cash divested	0	510,883	1,187,307
Proceeds from sale of property, plant and equipment	0	6,070	4,615
Net cash flows from investing activities	(24,402)	456,357	785,729
Cash flows from financing activities:
Proceeds from ABL facility	0	0	190,000
Payments on ABL facility	0	0	(190,000)
Proceeds from term loans	300,000	0	108,438
Payments on term loans	(6,500)	(13,000)	(19,405)
Payments to public shareholders	(1,612,434)	0	0
Proceeds from senior notes	710,000	0	0
Repurchases of senior notes	0	(70,560)	(670,800)
Payments of financing costs	(84,686)	0	(13,187)
Contributions from Parent, net	95,194	0	0
Payments on derivative financing obligations	0	(7,321)	(6,131)
Other	0	(3,206)	(1,300)
Net cash flows from financing activities	(598,426)	(94,087)	(602,385)
Effect of exchange rate changes on cash and cash equivalents	240	(5)	(784)
Net increase (decrease) in cash, cash equivalents and restricted cash	(654,379)	712,930	(1,080)
Cash, cash equivalents and restricted cash at beginning of period	1,109,588	396,658	680,478
Cash, cash equivalents and restricted cash at end of period	$ 455,209	$ 1,109,588	$ 679,398

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 1 —Basis of Presentation and Summary of Significant Accounting Policies Organization and Ownership Structure Cornerstone Building Brands, Inc. (“Cornerstone Building Brands”, together with its subsidiaries, unless the context requires otherwise, the “Company,” “we,” “us” or “our”) is a holding company incorporated in Delaware. The Company is the largest exterior building products manufacturer, by sales, in North America. On July 25, 2022 and pursuant to an Agreement and Plan of Merger dated March 5, 2022 (the “Merger Agreement”) by and among the Company, Camelot Return Intermediate Holdings, LLC (“Camelot Parent”), and Camelot Return Merger Sub, Inc. (“Merger Sub”), investments funds managed by Clayton, Dubilier and Rice, LLC (“CD&R”) became the indirect owners of all the issued and outstanding shares of Cornerstone Building Brands. Pursuant to the Merger Agreement, Merger Sub merged with and into the Company, with the Company surviving the merger as a subsidiary of Camelot Parent (the “Surviving Corporation”). At the effective time of the merger (the “Effective Time”), we became a privately held company and our common shares are no longer traded on the New York Stock Exchange. At the Effective Time, in accordance with the terms and conditions set forth in the Merger Agreement, each share of Company common stock outstanding immediately prior to the Effective Time of the merger (other than (i) shares of Company common stock that were cancelled or converted into shares of common stock of the Surviving Corporation in accordance with the Merger Agreement and (ii) shares of Company common stock held by stockholders of the Company (other than CD&R, certain investment funds managed by CD&R and other affiliates of CD&R that held shares of Company common stock) who did not vote in favor of the Merger Agreement or the merger and who have perfected and not withdrawn a demand for appraisal rights pursuant to Section 262 of the General Corporation Law of the State of Delaware), was converted into the right to receive cash in an amount equal to $24.65 in cash per share, without interest and subject to any required withholding taxes. On July 25, 2022, the Company amended its Certificate of Incorporation to authorize 1,000 shares of common stock, par value of $0.01. Each share of common stock will have one vote and all shares of common stock vote together as a single class. As discussed in Note 6 — Long-Term Debt , in connection with the merger, the Company (i) amended the ABL Credit Agreement to, among other things, upsize the ABL Facility to $850.0 million and add the ABL FILO Facility of $95.0 million, (ii) entered into the Side Car Term Loan Facility in an aggregate principal amount of $300.0 million, and (iii) and issued $710.0 million in aggregate principal amount of 8.750% Senior Secured Notes due August 2028. Proceeds from the Side Car Term Loan Facility and the Senior Secured Notes, together with other sources, were used to fund the consummation of the merger. Upon the completion of the merger, we elected pushdown accounting of the transaction to reflect the fair market value of our assets acquired and liabilities assumed at the time of the merger. Our Consolidated Financial Statements are presented as Predecessor for periods prior to the merger and Successor for subsequent periods. Basis of Presentation The accompanying unaudited Consolidated Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”). These unaudited Consolidated Financial Statements have been prepared with the Company's accounting policies and on the same basis as those financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended December 31, 2021 and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s financial statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the U.S. Securities and Exchange Commission. The unaudited Consolidated Financial Statements include the assets and liabilities used in operating the Company's business. The results reported in these unaudited Consolidated Financial Statements should not be regarded as necessarily indicative of results that may be expected for the entire year. These statements include all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. The Company evaluated subsequent events through November 10, 2022, the date on which the Consolidated Financial Statements were available to be issued. The Company is organized in three reportable segments, which we have renamed as follows: Aperture Solutions (formerly “Windows”), Surface Solutions (formerly “Siding”), and Shelter Solutions (formerly “Commercial”). There was no change in the composition of our reportable segments. Summary of Significant Accounting Policies Use of Estimates in Preparation of Financial Statements The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for slow-moving and obsolete inventory; the impairment of goodwill and intangible assets; establishing useful lives for and evaluating the recovery of long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; accounting for rebates and product warranties; the determination of fair value for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies; and accounting for income taxes. Actual results may differ from the estimates used in preparing the Consolidated Financial Statements. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows (in thousands): Successor Predecessor October 1, December 31, Cash and cash equivalents $ 454,748 $ 394,447 Other current assets - Restricted cash (1) 461 2,211 Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows $ 455,209 $ 396,658 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets. Accounts Receivable and Related Allowance The Company reports accounts receivable net of an allowance for expected credit losses. Trade accounts receivable are the result of sales of the Company’s products to customers throughout the U.S. and Canada and affiliated territories, including international builders who resell to end users. Sales are primarily denominated in U.S. dollars. Credit sales do not normally require a pledge of collateral; however, various types of liens may be filed to enhance the collection process and we require payment prior to shipment for certain international shipments. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to us by our customers. Such allowances are included in selling, general and administrative expenses in our Consolidated Statements of Income. In establishing the allowance, the Company considers changes in the financial position of a customer, age of the accounts receivable balances, availability of security, unusual macroeconomic conditions, lien rights and bond rights as well as disputes, if any, with our customers. The Company’s allowance for expected credit losses was $0.7 million at October 1, 2022 and was $11.3 million at December 31, 2021. Fair Value Measurements The carrying amounts of cash and cash equivalents, restricted cash, trade accounts receivable and accounts payable approximate fair value as of October 1, 2022 and December 31, 2021 given the instruments relatively short maturities. The carrying amounts of the indebtedness under revolving credit facilities approximate fair value as the interest rates are variable and reflective of market rates. Fair values for our other debt instruments are measured using Level 1 and Level 2 inputs. U.S. GAAP, requires us to use valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: • Level 1 : Observable inputs such as quoted prices for identical assets or liabilities in active markets. • Level 2 : Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs. • Level 3 : Unobservable inputs for which there is little or no market data and which require us to develop our own assumptions about how market participants would price the assets or liabilities. New A ccounting Pronouncements - To Be Adopted Subsequent to October 1, 2022 In March 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting , which provides optional guidance to ease the potential burden in accounting for reference rate reform on financial reporting. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope, which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the reference rate transition. The amendments in these ASUs are elective, apply to all entities that have contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of rate reform, and may be adopted as of March 12, 2020 through December 31, 2022. The Company is evaluating the impact of electing to apply the amendments. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires the recognition and measurement of contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, Revenue from Contracts with Customers . This creates an exception to the general recognition and measurement principles in ASC 805. The Company will be required to adopt this guidance in the annual and interim periods for the fiscal year ending December 31, 2023, with early adoption permitted. The amendments in this ASU should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company does not anticipate that the adoption of this guidance will have a material impact on the Consolidated Financial Statements.

Merger, Acquisitions, and Dives

Merger, Acquisitions, and Divestitures	9 Months Ended
	Oct. 01, 2022
Business Combination and Asset Acquisition [Abstract]
Merger, Acquisitions, and Divestitures	Merger, Acquisitions, and Divestitures CD&R Merger Transaction As described in Note 1, on July 25, 2022, Merger Sub merged with and into the Company, with the Company surviving the merger as a subsidiary of Camelot Parent. CD&R previously held 61.9 million shares of the Company immediately prior to the merger. As a result of the merger, CD&R became the indirect owners of all of the issued and outstanding shares of Company common stock that CD&R did not already own. The merger was accounted for as a business combination with the Company deemed to be the accounting acquiree. Through application of pushdown accounting, the accompanying unaudited Consolidated Financial Statements for the period from July 25, 2022 through October 1, 2022 and as of October 1, 2022 (Successor) denote the change in accounting basis. Accordingly, the purchase price was allocated to the assets acquired and liabilities assumed based on the estimated fair market value at the date of the merger. The merger was funded in part with proceeds from the following issuances (see Note 6): • $300 million aggregate principal amount term loan facility, due August 2028; • $710 million of 8.750% Senior Secured Notes due August 2028; • $564.4 million of cash from the Company; • $464.4 million aggregate principal amount of 2.99% senior payment-in-kind notes due 2029 that were issued and are held by Camelot Return Parent, LLC (“Camelot Return Parent”), an indirect parent of Company; and • $195 million from preferred shares of Camelot Return Parent. Neither the Company nor any of its subsidiaries is a guarantor of or is obligated to make any payments related to the 2.99% senior payment-in-kind notes due 2029. The calculation of the total consideration paid follows (in thousands, except share data and closing price): Consideration Common shares purchased 65,613,349 Common share closing price $ 24.65 Merger consideration, common shares purchased $ 1,617,369 Effective settlement of pre-existing relationships 128,721 Total merger consideration 1,746,090 Fair value of common shares previously held by CD&R and other adjustments (1) 1,526,591 Total equity value $ 3,272,681 (1) Consists of 61.9 million common shares, with shares rolled over or acquired by Camelot Parent. The following table summarizes the fair value of net assets acquired (in thousands): Fair Value Merger consideration $ 1,746,090 Fair value of common shares previously held by CD&R and other adjustments 1,526,591 Total equity value $ 3,272,681 Cash and cash equivalent $ 1,107,377 Accounts receivable 794,341 Inventories 738,744 Property, plant and equipment 572,050 Lease right-of-use assets 252,262 Goodwill 1,660,488 Intangible assets 2,610,685 Other assets 121,255 Total assets acquired 7,857,202 Accounts payable 352,870 Accrued liabilities 622,995 Long-term debt 2,443,954 Long-term lease liabilities 252,262 Deferred income tax liabilities 626,904 Other liabilities 285,536 Total liabilities assumed 4,584,521 Net assets acquired $ 3,272,681 The above allocation of purchase price to the assets acquired and liabilities assumed, including the residual amount allocated to goodwill, is based upon provisional information and is subject to revision during the measurement period (up to one year from the merger date) as additional information concerning valuations is obtained. During the measurement period, as the Company obtains new information regarding facts and circumstances that existed as of the merger date that, if known, would have resulted in revised estimated values of those assets or liabilities, the Company will accordingly revise the provisional purchase price allocation. The effect of measurement period adjustments on the estimated fair value elements will be reflected as if the adjustments had been made as of the merger date. Residual amounts will be allocated to goodwill. As part of pushdown accounting, we recorded the provisional goodwill and it has been allocated to reporting units expected to benefit from the business combination. The goodwill is mainly attributable to costs savings in manufacturing productivity; freight and logistics; procurement; and other operating costs, as well as operational improvements in recent acquisitions to be achieved subsequent to the merger. The goodwill recorded is not deductible for income tax purposes. The Company identified intangible assets for customer lists and relationships and trademarks, trade names and other. Intangible assets are amortized on a straight-line basis over their expected useful lives. The provisional fair value and weighted average estimated useful life of identifiable intangible assets consists of the following (in thousands): Fair Value Weighted Average Useful Life Customer relationships $ 2,088,548 13 Trade names and other 522,137 13 Total $ 2,610,685 We incurred transaction costs of $29.4 million associated with the merger, of which $28.7 million was recognized in July 2022 and $0.7 million was recognized in the Successor period. These costs are included in selling, general and administrative expenses on the Consolidated Statements of Income. Unaudited Pro Forma Financial Information Had the merger occurred at the beginning of 2021, unaudited pro forma revenues and net income for the three and nine months ended October 2, 2021 and October 1, 2022 would not have been materially different than the amounts reported as the pro forma adjustments would primarily reflect the amortization of intangibles and depreciation of property, plant and equipment that received a step up in basis and the cost to finance the transaction, net of the related tax effects. The unaudited supplemental pro forma financial information would not give effect to the potential impact of current financial conditions, operating efficiencies or cost savings that may result from the merger or any integration costs. Unaudited pro forma balances would not necessarily be indicative of operating results had the merger occurred on January 1, 2021 or of future results. Acquisitions Union Corrugating Company Holdings, Inc. On December 3, 2021, the Company acquired the issued and outstanding common stock of Union Corrugating Company Holdings, Inc. (“UCC”) for a purchase price of $214.2 million , including a post-closing adjustment of $2.6 million that was finalized in the first quarter of 2022. UCC is a leading provider of residential metal roofing, metal buildings, and roofing components. The addition of UCC advances our growth strategy by expanding our offering to customers in the high growth metal roofing market. This acquisition was funded through cash available on the balance sheet. The Company reports UCC results within the Shelter Solutions reportable segment. The following table summarizes the final fair value of net assets acquired (in thousands): Fair Value Cash $ 19,594 Accounts receivable 20,515 Inventories 66,420 Property, plant and equipment 24,184 Lease right of use assets 37,964 Trade name and customer relationship intangibles 97,560 Goodwill 42,870 Other assets 1,466 Total assets acquired 310,573 Accounts payable and other liabilities assumed 57,163 Lease liabilities 37,964 Deferred income taxes 1,247 Total liabilities assumed 96,374 Net assets acquired $ 214,199 The $42.9 million of goodwill was allocated to the Shelter Solutions reportable segment. Goodwill from this acquisition is not deductible for tax purposes. The goodwill is primarily attributable to the synergies expected to be realized. Cascade Windows On August 20, 2021, the Company completed its acquisition of Cascade Windows, Inc. (“Cascade Windo ws”) for $237.7 million in cash, including a post-closing adjustment of $1.8 million that was finalized in the first quarter of 2022 . Cascade Windows serves the residential new construction and repair and remodel markets with energy efficient vinyl window and door products from various manufacturing facilities in the U.S., expanding our manufacturing capabilities and creating new opportunities for us in the Western U.S. This acquisition was funded through cash available on the balance sheet. The Company reports Cascade Windows’ results within the Aperture Solutions reportable segment. The following table summarizes the final fair value of net assets acquired (in thousands): Fair Value Cash $ 2,838 Accounts receivable 16,956 Inventories 15,392 Property, plant and equipment 18,300 Lease right of use assets 21,849 Trade name and customer relationship intangibles 137,660 Goodwill 110,417 Other assets 2,556 Total assets acquired 325,968 Accounts payable and other liabilities assumed 34,861 Lease liabilities 20,173 Deferred income taxes 33,221 Total liabilities assumed 88,255 Net assets acquired $ 237,713 The $110.4 million of goodwill was allocated to the Aperture Solutions reportable segment and is not deductible for tax purposes. The goodwill is primarily attributable to the synergies expected to be realized. Prime Windows On April 30, 2021, the Company acquired Prime Windows LLC (“Prime Windows”) for total consideration of $93.0 million, exclusive of a $2.0 million working capital adjustment that was finalized as of December 31, 2021. Prime Windows serves residential new construction and repair and remodel markets with energy efficient vinyl window and door products from two manufacturing facilities in the U.S., expanding our manufacturing capabilities and creating new opportunities for us in the Western U.S. This acquisition was funded through borrowings under the Company’s existing credit facilities. Prime Windows’ results are reported within the Aperture Solutions reportable segment. Unaudited Pro Forma Financial Information The following table provides unaudited supplemental pro forma results for the acquisitions that occurred by January 1, 2021 (in thousands, except for per share data): Period from Period from Net sales $ 1,542,620 $ 4,444,531 Net income applicable to common shares 613,978 631,856 Net income per common share: Basic $ 4.87 $ 5.02 Diluted $ 4.83 $ 4.99 The unaudited supplemental pro forma financial information was prepared based on historical information of the Company, UCC, Cascade Windows and Prime Windows. The unaudited supplemental pro forma financial information does not give effect to the potential impact of current financial conditions, any anticipated synergies, operating efficiencies or cost savings that may result from the acquisitions or any integration costs. Unaudited pro forma balances are not necessarily indicative of operating results had the acquisitions occurred on January 1, 2021 or of future results. Divestiture – Coil Coatings On June 28, 2022, the Company completed the sale of the coil coatings business to BlueScope Steel Limited for initial cash proceeds of $500.0 million, subject to working capital and other customary adjustments. In connection with the transaction, the Company entered into long-term supply agreements to secure a continued supply of light gauge coil coating and painted hot roll steel. For the period from January 1, 2022 through July 24, 2022, the Company recognized a pre-tax gain of $394.2 million for the coil coatings divestiture, which is included in gain on divestitures in the Consolidated Statements of Income. The Company incurred $9.6 million of divestiture-related costs for the period from January 1, 2022 through July 24, 2022, which are recorded in selling, general and administrative expenses in the Company’s Consolidated Statements of Income. The divested business did not represent a strategic shift that has a major effect on our operations and financial results, and, as such, it was not presented as discontinued operations. The coil coatings business results prior to the sale are reported within the Shelter Solutions reportable segment. During the period from January 1, 2022 through July 24, 2022, the Company received additional cash proceeds of $7.2 million as a settlement of working capital related to the 2021 sale of the IMP business. These proceeds were recognized in gain on divestitures in the Consolidated Statements of Income.

Inventories

Inventories	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
Inventories	Inventories The following table sets forth the components of inventories (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Raw materials $ 365,271 $ 485,642 Work in process and finished goods 285,966 263,090 Total inventories $ 651,237 $ 748,732 As of October 1, 2022, the Company had inventory purchase commitments of $78.1 million.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The Company’s goodwill balance and changes in the carrying amount of goodwill by reportable segment are as follows (in thousands): Aperture Surface Shelter Total Balance, December 31, 2021 (Predecessor) $ 541,196 $ 655,098 $ 161,762 $ 1,358,056 Currency translation (750) (561) — (1,311) Acquisition-related adjustments (1) (366) (10) (97,474) (97,850) Balance, July 24, 2022 (Predecessor) $ 540,080 $ 654,527 $ 64,288 $ 1,258,895 Balance, July 25, 2022 (Successor) (2) $ 612,368 $ 763,324 $ 284,796 $ 1,660,488 Currency translation (3,429) (2,566) — (5,995) Balance, October 1, 2022 (Successor) $ 608,939 $ 760,758 $ 284,796 $ 1,654,493 (1) Primarily reflects the fair value of acquired intangibles totaling $97.6 million in connection with the UCC acquisition, which is reported in the Shelter Solutions reportable segment. (2) In connection with the merger, recorded provisional goodwill allocated to reporting units expected to benefit from the business combination. The allocation is based on preliminary information and subject to revision during the measurement period. Intangible Assets, Net Major components of intangible assets are as follows (in thousands): Range of Life (Years) Weighted Average Amortization Period (Years) Cost Accumulated Amortization Net Carrying Value As of October 1, 2022 (Successor) (1) Amortized intangible assets: Trademarks/Trade names/Other 13 13 $ 522,137 $ (6,694) $ 515,443 Customer lists and relationships 13 13 2,088,548 (37,958) 2,050,590 Total intangible assets $ 2,610,685 $ (44,652) $ 2,566,033 As of December 31, 2021 (Predecessor) Amortized intangible assets: Trademarks/Trade names/Other 3 – 15 7 $ 241,727 $ (76,574) $ 165,153 Customer lists and relationships 7 – 20 9 1,845,511 (486,029) 1,359,482 Total intangible assets $ 2,087,238 $ (562,603) $ 1,524,635 (1) In connection with the merger, we recorded a provisional intangible asset fair value. The fair value is based on preliminary information and subject to revision during the measurement period. Amortization expense related to intangible assets was $37.0 million for the period from July 25, 2022 through October 1, 2022, $12.4 million for the period from July 3, 2022 through July 24, 2022, $45.7 million for the period from July 4, 2021 through October 2, 2021, $109.5 million for the period from January 1, 2022 through July 24, 2022, and $138.7 million for the period from January 1, 2021 through October 2, 2021. The Company expects amortization expense for intangible assets to be approximately $50 million for the remaining three months of 2022.

Product Warranties

Product Warranties	9 Months Ended
	Oct. 01, 2022
Product Warranties Disclosures [Abstract]
Product Warranties	Product Warranties The following table sets forth the changes in the carrying amount of product warranties liability (in thousands): Successor Predecessor Period from Period from Period from Balance, beginning of period (1) $ 203,011 $ 218,356 $ 216,230 Acquisitions — 189 6,464 Divestiture — (4,345) (2,245) Warranties sold 369 1,052 1,597 Revenue recognized (510) (1,383) (2,043) Expense 8,191 26,910 22,856 Settlements (8,374) (21,311) (23,978) Balance, end of period $ 202,687 $ 219,468 $ 218,881 Reflected as: Current liabilities – Warranties $ 24,871 $ 26,888 $ 29,523 Noncurrent liabilities – Other long-term liabilities 177,816 192,580 189,358 Total product warranty liability $ 202,687 $ 219,468 $ 218,881 (1) The beginning balance for the Successor period reflects acquisition-related adjustments of $16.5 million.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt The following table sets forth the components of long-term debt (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Effective Interest Rate Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Principal Outstanding Unamortized Discount and Issuance Costs Carrying Amount Term loan facility, due April 2028 8.76 % $ 2,561,000 $ (381,158) $ — $ 2,179,842 $ 2,580,500 $ (37,811) $ 2,542,689 Term loan facility, due August 2028 9.69 % 300,000 — (22,295) 277,705 — — — 6.125% Senior Notes, due January 2029 14.04 % 400,000 (129,439) — 270,561 500,000 (5,846) 494,154 8.750% Senior Secured Notes, due August 2028 10.61 % 710,000 — (54,527) 655,473 — — — Total long-term debt $ 3,971,000 $ (510,597) $ (76,822) $ 3,383,581 $ 3,080,500 $ (43,657) $ 3,036,843 Reflected as: Current liabilities - Current portion of long-term debt $ 28,250 $ 26,000 Non-current liabilities - Long-term debt 3,355,331 3,010,843 Total long-term debt $ 3,383,581 $ 3,036,843 Fair value - Senior notes - Level 1 $ 812,523 $ 531,900 Fair value - Term loans - Level 2 2,358,715 2,570,823 Total fair value $ 3,171,238 $ 3,102,723 (1) On July 25, 2022, as a result of the pushdown accounting related to the merger, the carrying values of the term loan facility due April 2028 and the 6.125% senior notes were adjusted to fair value. Revolving Credit Facilities The following table sets forth the Company’s availability under its credit facilities (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Available Borrowings Letters of Credit and Priority Payables Available Borrowings Letters of Credit and Priority Payables Asset-based lending facility $ 850,000 $ — $ 48,000 $ 611,000 $ — $ 45,000 Cash flow revolver (1) 115,000 — — 115,000 — — First-in-last-out tranche asset-based lending facility 95,000 — — — — — Total $ 1,060,000 $ — $ 48,000 $ 726,000 $ — $ 45,000 (1) Cash flow revolver commitments of $23 million mature in April 2023 and $92 million mature in April 2026. Recent Financing Transactions Merger Transaction In July 2022, in connection with the merger, the Company: • Incurred a new $300.0 million aggregate principal amount term loan facility, due in August 2028 (the “Side Car Term Loan Facility”). The Company is required to pay quarterly installments equal to 1.00% per annum of the original principal amount of the Side Car Term Loan Facility. The Side Car Term Loan Facility bears interest at a floating rate measured by reference to, at the Company’s option, either (i) term Secured Overnight Financing Rate (“SOFR”), plus 5.625% (subject to a SOFR floor of 0.50%) or (ii) an alternate base rate plus 4.625%. • Issued $710.0 million 8.750% Senior Secured Notes due August 2028 (the “Secured Notes”). • Increased the facility available under the Company’s asset-based, revolving credit agreement (the “ABL Credit Agreement”) from $611.0 million to $850.0 million (the “ABL Facility”), and amended the ABL Credit Agreement to, among other things, extend the maturity of the ABL Facility to July 2027. Loans outstanding under the ABL Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a term SOFR rate (subject to a SOFR floor of 0.00%) plus an applicable margin ranging from 1.25% to 1.75% per annum depending on the average daily excess availability under the ABL Facility or (ii) an alternate base rate plus an applicable margin ranging from 0.25% to 0.75% per annum depending on the average daily excess availability under the ABL Facility. • Added a first-in-last-out tranche asset-based revolving credit facility of $95.0 million under the ABL Credit Agreement (the “ABL FILO Facility”). The ABL FILO Facility terminates in July 2027. Loans outstanding under the ABL FILO Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a term SOFR rate (subject to a SOFR floor of 0.00%) plus an applicable margin ranging from 2.25% to 2.75% per annum depending on the average daily excess availability under the ABL FILO Facility or (ii) an alternate base rate plus an applicable margin ranging from 1.25% to 1.75% per annum depending on the average daily excess availability under the ABL FILO Facility. The proceeds totaling $1.01 billion, together with other sources, were used to purchase all remaining issued and outstanding shares of the Company and related fees to consummate the merger. The obligations under the Company’s debt agreements are generally guaranteed by each direct and indirect wholly-owned U.S. restricted subsidiary of the Company, subject to certain exceptions. In addition, the obligations of the Canadian borrowers under the ABL Facility are guaranteed by each direct and indirect wholly-owned Canadian restricted subsidiary of the Canadian borrowers, subject to certain exceptions. In addition, the obligations under the term loan facility due April 2028 and the cash flow-based revolving credit facility, together (the “Cash Flow Credit Agreement”), the ABL Credit Agreement, the Side Car Term Loan Facility and the Secured Notes are guaranteed by Camelot Parent, which guarantee is non-recourse and limited to the equity interests of the Company. The obligations under the Cash Flow Credit Agreement, the ABL Credit Agreement, the Side Car Term Loan Facility and the Secured Notes are also secured by a perfected security interest in substantially all tangible and intangible assets of the Company and each subsidiary guarantor and in the capital stock of the Company, subject to certain exceptions and subject to priority of security interests provided therein. Repurchase of 6.125% Senior Notes The Company repurchased (i) a principal amount of $10.9 million for $7.3 million in cash in June 2022 and (ii) a principal of $89.1 million for $63.3 million in cash in July 2022, totaling an aggregate principal amount of $100 million of its 6.125% senior notes due January 2029 under a 10b5-1 plan approved by the board of directors. The gain, which included the write-off of associated unamortized debt discount and deferred financing costs, totaled $28.4 million and was recognized as gain on extinguishment of debt in the Consolidated Statements of Income. Redemption of 8.00% Senior Notes In April 2021, the Company redeemed the outstanding $645.0 million aggregate principal amount of the 8.00% Senior Notes due April 2026 for $670.8 million. The redemption resulted in a pre-tax loss on extinguishment of debt in the Consolidated Statements of Income of $41.9 million, comprising a make-whole premium of $25.8 million and a write-off of $16.1 million of unamortized debt issuance costs. Covenant Compliance The ABL Credit Agreement includes a minimum fixed charge coverage ratio of 1.00:1.00, which is tested only when specified availability is less than 10.0% of the lesser of (x) the then applicable borrowing base and (y) the then aggregate effective commitments under the ABL Facility, and continuing until such time as specified availability has been in excess of such threshold for a period of 20 consecutive calendar days. The Cash Flow Credit Agreement includes a financial covenant set at a maximum secured leverage ratio of 7.75:1.00, which will apply if the outstanding amount of loans and drawings under letters of credit which have not then been reimbursed exceeds a specified threshold at the end of any fiscal quarter. The Company’s debt agreements contain a number of covenants that, among other things, limit or restrict the ability of the Company and its subsidiaries to incur additional indebtedness; make dividends and other restricted payments; incur additional liens; consolidate, merge, sell or otherwise dispose of all or substantially all assets; make investments; transfer or sell assets; enter into restrictive agreements; change the nature of the business; and enter into certain transactions with affiliates. The Company is in compliance with all of its covenants as of October 1, 2022. Interest Rate Swaps The Company uses certain interest rate swaps to manage a portion of the interest rate risk on its term loans. The following table sets forth the terms of the Company’s interest rate swap agreements (amounts in thousands): May 2019 Swap (1) April 2021 Swaps Notional amount $ 500,000 $ 1,000,000 Forecasted term loan interest payments being hedged 1-month LIBOR 1-month LIBOR LIBOR floor (per annum - matches floor in hedged item) 0 % 1 % Fixed rate paid on $500,000 and $1,500,000 notional amounts 2.1680 % 2.0340 % Fixed rate received on $(500,000) notional amount n/a (2.1680) % Start date July 12, 2019 April 15, 2021 Maturity - Fixed rate paid July 12, 2023 April 15, 2026 Maturity - Fixed rate received n/a July 12, 2023 Fair value at October 1, 2022 - Other current assets $ 8,084 $ — Fair value at October 1, 2022 - Other assets $ — $ 98,401 Fair value at October 1, 2022 - Other current liabilities $ — $ 8,084 Fair value at December 31, 2021 - Other assets, net $ 11,543 $ — Fair value at December 31, 2021 - Other current liabilities $ — $ 13,127 Fair value at December 31, 2021 - Other long-term liabilities $ 11,543 $ 28,279 Level in fair value hierarchy Level 2 Level 2 (1) The May 2019 swap was de-designated from cash flow hedge accounting in April 2021.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Oct. 01, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The components of net periodic benefit (income) cost for the Company’s defined benefit plans and other post-employment benefit plans (“OPEB”) are as follows (in thousands): Successor Predecessor Defined Benefit Plans Period from Period from Period from Period from Period from Service cost $ — $ 3 $ 14 $ 25 $ 41 Interest cost 541 165 635 1,503 1,906 Expected return on assets (568) (285) (1,360) (2,601) (4,079) Amortization of prior service cost — — 17 — 49 Amortization of net actuarial loss — 12 104 112 312 Net periodic benefit income $ (27) $ (105) $ (590) $ (961) $ (1,771) Successor Predecessor OPEB Plan Period from Period from Period from Period from Period from Service cost $ — $ — $ 4 $ 8 $ 13 Interest cost — — 44 89 133 Amortization of net actuarial loss — — 18 27 53 Net periodic benefit cost $ — $ — $ 66 $ 124 $ 199 The Company is not required to make contributions to the defined benefit plans in fiscal 2022.

Fair Value of Financial Instrum

Fair Value of Financial Instruments and Fair Value Measurements	9 Months Ended
	Oct. 01, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company’s has short-term investments in a deferred compensation plan, in which the investment funds are comprised primarily of debt and equity securities, the value of which is recorded at market price. As of October 1, 2022, the fair value of the short-term investments was $2.1 million, of which $2.0 million and $0.1 million were based on Level 1 and Level 2 inputs and is included in other current assets in the Consolidated Balance Sheets. The offsetting deferred compensation liability is included within employee-related liabilities in the Consolidated Balance Sheets. See Note 6 — Long-Term Debt for fair value information related to our debt instruments.

Equity

Equity	9 Months Ended
	Oct. 01, 2022
Equity [Abstract]
Equity	Equity Accumulated Other Comprehensive Income The following tables sets forth the change in accumulated other comprehensive income attributable to the Company by each component of accumulated other comprehensive income, net of applicable income taxes (in thousands): Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2021 (Predecessor) $ 22,741 $ (23,407) $ (4,946) $ (5,612) Other comprehensive income (loss) (1,367) 78,720 (1,122) 76,231 Balance, July 24, 2022 (Predecessor) $ 21,374 $ 55,313 $ (6,068) $ 70,619 Balance, July 25, 2022 (Successor) $ — $ — $ — $ — Other comprehensive income (loss) (29,743) 40,988 — 11,245 Balance, October 1, 2022 (Successor) $ (29,743) $ 40,988 $ — $ 11,245 Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Gain (Loss) Balance, December 31, 2020 (Predecessor) $ 16,147 $ (58,625) $ (9,039) $ (51,517) Other comprehensive income 3,875 22,737 — 26,612 Balance, October 2, 2021 (Predecessor) $ 20,022 $ (35,888) $ (9,039) $ (24,905)

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Oct. 01, 2022
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	Share-Based Compensation Prior to July 24, 2022, under its long-term stock incentive plan, the Company had several share-based compensation award types, including stock options, restricted stock units and performance share unit awards. In connection with the merger, outstanding vested stock option awards were canceled and converted to the right to receive a fixed amount of cash equal to the intrinsic value of the awards and were paid in August 2022. Performance share units granted to certain key employees in March 2021 were paid in cash in September 2022 with the applicable total shareholder return metric determined using a per share price equal to the Merger Consideration and the EBITDA-based metric determined based on target performance. Unvested awards were cancelled and converted into a contingent contractual right to receive a payment in cash, subject to the same time-based vesting conditions as the original awards. In the case of the performance share units that were granted in March 2020 to executives and certain key employees and in March 2021 to executives, the contingent contractual right to receive a cash payment from the Company will equal the product of the number of performance share units earned under the terms of the applicable award agreement, but with the applicable total shareholder return metric determined using a per share price equal to the Merger Consideration and the EBITDA-based metric determined based on actual performance as of the end of the performance period applicable to such performance share unit. As of October 1, 2022, the Company has a liability of $103.5 million related to awards that will be cash settled as described above. The Company recorded $8.8 million in compensation expense in the Successor period from July 25, 2022 to October 1, 2022 for these awards. In November 2022, pursuant to an incentive unit grant agreement, participants were granted a number of incentive units in Camelot Return Ultimate, LP. The Company will recognize compensation cost for the awards on a straight-line basis over the five-year vesting period based on the fair value of the award at the date of grant.

Restructuring

Restructuring	9 Months Ended
	Oct. 01, 2022
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring The Company has various initiatives and programs in place within its business units to reduce operating costs and to optimize the Company’s manufacturing footprint. Restructuring costs are recorded within restructuring and impairment costs in the Consolidated Statements of Income. The following table sets forth the costs related to those restructuring plans (in thousands): Successor Predecessor Period from Period from Period from Costs Incurred to Date Severance $ 1,526 $ 332 $ 1,465 $ 42,918 Asset impairments (1) — — 368 30,446 Gain on sale of facilities, net — — (2,624) (3,922) Other restructuring costs 873 643 883 11,633 Total restructuring costs $ 2,399 $ 975 $ 92 $ 81,075 (1) The asset impairments of $0.4 million for the period from January 1, 2022 through July 24, 2022 primarily included assets that were recorded at fair value less cost to sell, which was less than the assets’ carrying amount. The following table sets forth our restructuring charges (gains) by reportable segment (in thousands): Successor Predecessor Period from Period from Period from Aperture Solutions $ 1,320 $ 434 $ 1,141 Surface Solutions 643 193 694 Shelter Solutions 92 334 (1,983) Corporate and Other 344 14 240 Total restructuring costs $ 2,399 $ 975 $ 92 The following table sets forth our severance liability, included within other current liabilities on the Consolidated Balance Sheets, and cash payments made pursuant to the restructuring plans (in thousands): Aperture Solutions Surface Solutions Shelter Solutions Corporate Total Balance, December 31, 2021 (Predecessor) $ 15 $ 195 $ 1,522 $ 300 $ 2,032 Costs incurred 766 486 133 80 1,465 Cash payments (702) (495) (1,658) (380) (3,235) Balance, July 24, 2022 (Predecessor) $ 79 $ 186 $ (3) $ — $ 262 Balance, July 25, 2022 (Successor) $ 79 $ 186 $ (3) $ — $ 262 Costs incurred 447 643 92 344 1,526 Cash payments (297) (189) (92) (344) (922) Balance, October 1, 2022 (Successor) $ 229 $ 640 $ (3) $ — $ 866 We expect to fully execute our restructuring initiatives and programs over the next 12 to 24 months and we may incur future additional restructuring charges associated with these plans.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective tax rate was 27.3% for the period from July 25, 2022 through October 1, 2022, not meaningful for the period from July 3, 2022 through July 24, 2022, 28.4% for the period from July 4, 2021 through October 2, 2021, 25.5% for the period from January 1, 2022 through July 24, 2022, and 28.1% for the period from January 1, 2021 through October 2, 2021. For the Predecessor periods, the difference between the Company’s effective tax rate between the periods relates to state income taxes, tax benefits on share-based compensation, U.S. taxes on foreign earnings, foreign tax rate differentials and changes in the valuation allowance. For the Successor period, the Company’s estimated annual effective tax rate was applied to the applicable pre-tax income for the period.

Segment and Geographical Inform

Segment and Geographical Information	9 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
Segment and Geographical Information	Segment and Geographical Information We are organized in three reportable segments: Aperture Solutions, Surface Solutions, and Shelter Solutions, which operate principally in the U.S. with limited operations in Canada. • The Aperture Solutions segment offers a broad line of windows and doors at multiple price-points for residential new construction, as well as the repair and replacement (“R&R”) end markets in the U.S. and Canada. • The Surface Solutions segment offers a broad suite of exterior cladding, fencing, stone products, and other accessories at multiple price-points for the residential new construction and R&R end markets, in addition to stone installation provided directly to builders and general contractors. Surface Solutions operates in the U.S. and Canada. • The Shelter Solutions segment designs, engineers, manufactures and distributes extensive lines of metal products for the low-rise non-residential construction market under multiple brand names and through a nationwide network of manufacturing plants and distribution centers primarily in the U.S. Management monitors the operations results of its reportable segments separately for purposes of making decisions about resources and evaluating performance. Management evaluates performance on the basis of segment earnings before interest, income taxes, depreciation and amortization (“Adjusted segment EBITDA”). Corporate operating expenses are not allocated to reportable segments. Corporate and Other consists specifically of corporate operating expenses that are generally not allocated to reportable segments, related-party management fees, and other items that are not assigned or allocated to reportable segments. The following table sets forth net sales, Adjusted segment EBITDA and a reconciliation to income before income taxes (in thousands): Successor Predecessor Period from Period from Period from Period from Period from Net sales: Aperture Solutions $ 569,994 $ 164,039 $ 596,486 $ 1,643,619 $ 1,703,493 Surface Solutions 288,080 85,034 357,870 839,130 1,036,448 Shelter Solutions 416,809 116,372 490,049 1,253,335 1,371,617 Total net sales $ 1,274,883 $ 365,445 $ 1,444,405 $ 3,736,084 $ 4,111,558 Adjusted segment EBITDA: Aperture Solutions $ 74,235 $ 15,045 $ 51,759 $ 202,682 $ 185,071 Surface Solutions 32,978 8,576 75,230 143,880 211,789 Shelter Solutions 70,736 21,219 89,550 209,156 210,474 Total Adjusted segment EBITDA 177,949 44,840 216,539 555,718 607,334 Corporate and Other (74,654) (39,216) 765,242 331,996 672,366 Depreciation and amortization (56,260) (18,289) (71,055) (166,177) (216,956) Interest expense (65,813) (11,401) (43,731) (101,078) (147,688) Foreign exchange gain (loss) 12,489 (454) (1,270) 686 (1,067) Gain (loss) on extinguishment of debt — 24,801 — 28,354 (42,234) Other income, net 172 114 408 101 1,378 Income (loss) before income taxes $ (6,117) $ 395 $ 866,133 $ 649,600 $ 873,133 The following table sets forth net sales disaggregated by reportable segment (in thousands): Successor Predecessor Period from Period from Period from Period from Period from Aperture Solutions Segment: Vinyl windows (1) $ 538,447 $ 153,296 $ 562,097 $ 1,542,525 $ 1,607,704 Aluminum windows 17,772 4,135 22,420 55,078 64,336 Other 13,775 6,608 11,969 46,016 31,453 Total $ 569,994 $ 164,039 $ 596,486 $ 1,643,619 $ 1,703,493 Surface Solutions Segment: Vinyl siding $ 139,459 $ 43,318 $ 182,019 $ 415,534 $ 508,121 Metal 64,855 19,112 70,667 185,097 221,260 Injection molded 12,405 3,650 19,131 41,841 58,420 Stone 20,933 4,947 23,025 51,904 66,659 Stone veneer installation and other 50,428 14,007 63,028 144,754 181,988 Total $ 288,080 $ 85,034 $ 357,870 $ 839,130 $ 1,036,448 Shelter Solutions Segment: Metal building products (2) $ 416,809 $ 116,372 $ 395,869 $ 1,140,259 $ 1,014,663 Insulated metal panels (3) — — 32,934 — 208,220 Metal coil coating (4) — — 61,246 113,076 148,734 Total $ 416,809 $ 116,372 $ 490,049 $ 1,253,335 $ 1,371,617 Total net sales $ 1,274,883 $ 365,445 $ 1,444,405 $ 3,736,084 $ 4,111,558 (1) Includes the results of Prime Windows as of April 2021 and Cascade Windows as of August 2021. (2) Includes the results of UCC as of December 2021. Excludes the results of the divested roll-up sheet doors business from August 2021. (3) Excludes the results of the divested insulated metal panels business from August 2021. (4) Excludes the results of the divested coil coatings business from June 2022.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Environmental Matters The Company’s operations are subject to various federal, state, local and foreign environmental, health and safety laws. Among other things, these laws regulate the emissions or discharge of materials into the environment; govern the use, storage, treatment, disposal and management of hazardous substances and wastes; protect the health and safety of its employees and the end-users of its products; regulate the materials used in its products; and impose liability for the costs of investigating and remediating (as well as other damages resulting from) present and past releases of hazardous substances. Violations of these laws or of any conditions contained in environmental permits could result in substantial fines or penalties, civil sanctions, injunctive relief, consent orders, or requirements to install pollution controls or other abatement equipment. The Company believes it is in material compliance with all applicable laws and regulations and has recorded a liability of $8.8 million at October 1, 2022 and $8.8 million at December 31, 2021. Litigation Matters The Company is a party to a variety of legal actions arising out of the normal course of business. Plaintiffs occasionally seek punitive or exemplary damages. The Company does not believe that such normal and routine litigation will have a material impact on its consolidated financial results. The Company is also included in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines or penalties and other costs in substantial amounts and are described below. Stockholder Litigation Voigt In November 2018, Gary D. Voigt, an individual common stockholder of Cornerstone Building Brands, file a putative class-action complaint against CD&R, Clayton, Dubilier & Rice Fund VIII, L.P. (together, the “CD&R Defendants”), and certain directors of Cornerstone Building Brands (collectively, the “Defendants”) in the Delaware Court of Chancery. Voigt purported to assert claims on behalf of himself, on behalf of a class of other similarly situated stockholders of the Company, and derivatively on behalf of the Company, the nominal defendant. The complaint, as amended, asserted claims for breach of fiduciary duty and unjust enrichment against the CD&R Defendants, and for breach of fiduciary duty against twelve director defendants in connection with the Ply Gem merger. The plaintiff sought damages in an amount to be determined at trial. In August 2021, the parties filed a Stipulation of Compromise and Settlement (“Stipulation”) with the Court setting forth their agreement to settle the litigation. Under the Stipulation, as approved by the Court in January 2022, the defendants’ insurers paid $100 million and $23.5 million of this amount was paid to plaintiff’s counsel. The Company received cash settlement proceeds of $76.5 million in March 2022 and recognized a gain on legal settlements in the Consolidated Statements of Income. Litigation Relating to the CD&R Merger On September 2, 2022, a former shareholder of the Company, Matthew Giffuni, filed a Petition for Appraisal of Stock in the Delaware Court of Chancery pursuant to Section 262 of the Delaware General Corporation Law. The appraisal action is captioned Matthew Q. Giffuni v. Cornerstone Building Brands, Inc. , C.A. No. 2022-0780-SG (Del. Ch.). The petitioner seeks, on behalf of himself and one other shareholder seeking appraisal, (i) a determination that petitioners are entitled to appraisal of their shares, (ii) a judgment requiring the Company to pay the fair value of the petitioners’ shares as determined by the court, and (iii) interest, costs, and attorneys’ fees. The litigation is ongoing.

Earnings Per Common Share

Earnings Per Common Share	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share The reconciliation of the numerator and denominator used for the computation of basic and diluted earnings per common share is as follows (in thousands, except per share data): Predecessor Period from Period from Period from Period from Numerator for Basic and Diluted Earnings Per Common Share Net income (loss) available to common shareholders $ 1,433 $ 612,155 $ 480,211 $ 619,970 Denominator for Basic and Diluted Earnings Per Common Share Weighted average basic number of common shares outstanding 127,544 126,159 127,316 125,840 Common stock equivalents: Employee stock options 1,583 920 1,578 762 Weighted average diluted number of common shares outstanding 129,127 127,079 128,894 126,602 Basic income (loss) per common share $ 0.01 $ 4.85 $ 3.77 $ 4.93 Diluted income (loss) per common share $ 0.01 $ 4.82 $ 3.73 $ 4.90 Incentive plan securities excluded from dilution (1) — 160 30 176 (1) Represents securities not included in the computation of diluted earnings per common share because their effect would have been anti-dilutive. Earnings per common share is not presented for the Successor period as the Company’s common stock is no longer publicly traded either on a stock exchange or in the over-the-counter market.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Oct. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information The following table sets forth supplemental cash flow information and non-cash investing and financing activities (in thousands) : Successor Predecessor Period from Period from Period from Supplemental cash flow information: Interest paid, net of amounts capitalized $ 27,482 $ 103,074 $ 149,025 Income taxes paid, net $ 108,962 $ 56,243 $ 232,755 Supplemental non-cash investing and financing activities – Pushdown fair value adjustments $ 1,522,432 — — See accompanying notes to consolidated financial statements.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited Consolidated Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”). These unaudited Consolidated Financial Statements have been prepared with the Company's accounting policies and on the same basis as those financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended December 31, 2021 and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s financial statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the U.S. Securities and Exchange Commission. The unaudited Consolidated Financial Statements include the assets and liabilities used in operating the Company's business. The results reported in these unaudited Consolidated Financial Statements should not be regarded as necessarily indicative of results that may be expected for the entire year. These statements include all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. The Company evaluated subsequent events through November 10, 2022, the date on which the Consolidated Financial Statements were available to be issued. The Company is organized in three reportable segments, which we have renamed as follows: Aperture Solutions (formerly “Windows”), Surface Solutions (formerly “Siding”), and Shelter Solutions (formerly “Commercial”). There was no change in the composition of our reportable segments.
Use of Estimates in Preparation of Financial Statements	Use of Estimates in Preparation of Financial Statements The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for slow-moving and obsolete inventory; the impairment of goodwill and intangible assets; establishing useful lives for and evaluating the recovery of long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; accounting for rebates and product warranties; the determination of fair value for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies; and accounting for income taxes. Actual results may differ from the estimates used in preparing the Consolidated Financial Statements.
Accounts Receivable and Related Allowance	Accounts Receivable and Related Allowance The Company reports accounts receivable net of an allowance for expected credit losses. Trade accounts receivable are the result of sales of the Company’s products to customers throughout the U.S. and Canada and affiliated territories, including international builders who resell to end users. Sales are primarily denominated in U.S. dollars. Credit sales do not normally require a pledge of collateral; however, various types of liens may be filed to enhance the collection process and we require payment prior to shipment for certain international shipments.
Fair Value Measurements	Fair Value Measurements The carrying amounts of cash and cash equivalents, restricted cash, trade accounts receivable and accounts payable approximate fair value as of October 1, 2022 and December 31, 2021 given the instruments relatively short maturities. The carrying amounts of the indebtedness under revolving credit facilities approximate fair value as the interest rates are variable and reflective of market rates. Fair values for our other debt instruments are measured using Level 1 and Level 2 inputs. U.S. GAAP, requires us to use valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: • Level 1 : Observable inputs such as quoted prices for identical assets or liabilities in active markets. • Level 2 : Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs. • Level 3 : Unobservable inputs for which there is little or no market data and which require us to develop our own assumptions about how market participants would price the assets or liabilities.
New Accounting Pronouncements	New A ccounting Pronouncements - To Be Adopted Subsequent to October 1, 2022 In March 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting , which provides optional guidance to ease the potential burden in accounting for reference rate reform on financial reporting. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope, which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the reference rate transition. The amendments in these ASUs are elective, apply to all entities that have contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of rate reform, and may be adopted as of March 12, 2020 through December 31, 2022. The Company is evaluating the impact of electing to apply the amendments. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires the recognition and measurement of contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, Revenue from Contracts with Customers . This creates an exception to the general recognition and measurement principles in ASC 805. The Company will be required to adopt this guidance in the annual and interim periods for the fiscal year ending December 31, 2023, with early adoption permitted. The amendments in this ASU should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company does not anticipate that the adoption of this guidance will have a material impact on the Consolidated Financial Statements.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows (in thousands): Successor Predecessor October 1, December 31, Cash and cash equivalents $ 454,748 $ 394,447 Other current assets - Restricted cash (1) 461 2,211 Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows $ 455,209 $ 396,658 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets.
Schedule of Restricted Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows (in thousands): Successor Predecessor October 1, December 31, Cash and cash equivalents $ 454,748 $ 394,447 Other current assets - Restricted cash (1) 461 2,211 Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows $ 455,209 $ 396,658 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets.

Merger, Acquisitions, and Div_2

Merger, Acquisitions, and Divestitures (Tables)	9 Months Ended
	Oct. 01, 2022
Business Combination and Asset Acquisition [Abstract]
Summary of Total Consideration	The calculation of the total consideration paid follows (in thousands, except share data and closing price): Consideration Common shares purchased 65,613,349 Common share closing price $ 24.65 Merger consideration, common shares purchased $ 1,617,369 Effective settlement of pre-existing relationships 128,721 Total merger consideration 1,746,090 Fair value of common shares previously held by CD&R and other adjustments (1) 1,526,591 Total equity value $ 3,272,681 (1) Consists of 61.9 million common shares, with shares rolled over or acquired by Camelot Parent.
Schedule of Estimated Fair Value of Assets and Liabilities Assumed from Acquisition	The following table summarizes the fair value of net assets acquired (in thousands): Fair Value Merger consideration $ 1,746,090 Fair value of common shares previously held by CD&R and other adjustments 1,526,591 Total equity value $ 3,272,681 Cash and cash equivalent $ 1,107,377 Accounts receivable 794,341 Inventories 738,744 Property, plant and equipment 572,050 Lease right-of-use assets 252,262 Goodwill 1,660,488 Intangible assets 2,610,685 Other assets 121,255 Total assets acquired 7,857,202 Accounts payable 352,870 Accrued liabilities 622,995 Long-term debt 2,443,954 Long-term lease liabilities 252,262 Deferred income tax liabilities 626,904 Other liabilities 285,536 Total liabilities assumed 4,584,521 Net assets acquired $ 3,272,681 The following table summarizes the final fair value of net assets acquired (in thousands): Fair Value Cash $ 19,594 Accounts receivable 20,515 Inventories 66,420 Property, plant and equipment 24,184 Lease right of use assets 37,964 Trade name and customer relationship intangibles 97,560 Goodwill 42,870 Other assets 1,466 Total assets acquired 310,573 Accounts payable and other liabilities assumed 57,163 Lease liabilities 37,964 Deferred income taxes 1,247 Total liabilities assumed 96,374 Net assets acquired $ 214,199 Fair Value Cash $ 2,838 Accounts receivable 16,956 Inventories 15,392 Property, plant and equipment 18,300 Lease right of use assets 21,849 Trade name and customer relationship intangibles 137,660 Goodwill 110,417 Other assets 2,556 Total assets acquired 325,968 Accounts payable and other liabilities assumed 34,861 Lease liabilities 20,173 Deferred income taxes 33,221 Total liabilities assumed 88,255 Net assets acquired $ 237,713
Summary of Acquired Identifiable Intangible Assets	The provisional fair value and weighted average estimated useful life of identifiable intangible assets consists of the following (in thousands): Fair Value Weighted Average Useful Life Customer relationships $ 2,088,548 13 Trade names and other 522,137 13 Total $ 2,610,685
Business Acquisition, Pro Forma Information	The following table provides unaudited supplemental pro forma results for the acquisitions that occurred by January 1, 2021 (in thousands, except for per share data): Period from Period from Net sales $ 1,542,620 $ 4,444,531 Net income applicable to common shares 613,978 631,856 Net income per common share: Basic $ 4.87 $ 5.02 Diluted $ 4.83 $ 4.99

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory Components	The following table sets forth the components of inventories (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Raw materials $ 365,271 $ 485,642 Work in process and finished goods 285,966 263,090 Total inventories $ 651,237 $ 748,732

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The Company’s goodwill balance and changes in the carrying amount of goodwill by reportable segment are as follows (in thousands): Aperture Surface Shelter Total Balance, December 31, 2021 (Predecessor) $ 541,196 $ 655,098 $ 161,762 $ 1,358,056 Currency translation (750) (561) — (1,311) Acquisition-related adjustments (1) (366) (10) (97,474) (97,850) Balance, July 24, 2022 (Predecessor) $ 540,080 $ 654,527 $ 64,288 $ 1,258,895 Balance, July 25, 2022 (Successor) (2) $ 612,368 $ 763,324 $ 284,796 $ 1,660,488 Currency translation (3,429) (2,566) — (5,995) Balance, October 1, 2022 (Successor) $ 608,939 $ 760,758 $ 284,796 $ 1,654,493 (1) Primarily reflects the fair value of acquired intangibles totaling $97.6 million in connection with the UCC acquisition, which is reported in the Shelter Solutions reportable segment. (2) In connection with the merger, recorded provisional goodwill allocated to reporting units expected to benefit from the business combination. The allocation is based on preliminary information and subject to revision during the measurement period.
Schedule of Finite-Lived Intangible Activity	Major components of intangible assets are as follows (in thousands): Range of Life (Years) Weighted Average Amortization Period (Years) Cost Accumulated Amortization Net Carrying Value As of October 1, 2022 (Successor) (1) Amortized intangible assets: Trademarks/Trade names/Other 13 13 $ 522,137 $ (6,694) $ 515,443 Customer lists and relationships 13 13 2,088,548 (37,958) 2,050,590 Total intangible assets $ 2,610,685 $ (44,652) $ 2,566,033 As of December 31, 2021 (Predecessor) Amortized intangible assets: Trademarks/Trade names/Other 3 – 15 7 $ 241,727 $ (76,574) $ 165,153 Customer lists and relationships 7 – 20 9 1,845,511 (486,029) 1,359,482 Total intangible assets $ 2,087,238 $ (562,603) $ 1,524,635 (1) In connection with the merger, we recorded a provisional intangible asset fair value. The fair value is based on preliminary information and subject to revision during the measurement period.

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Oct. 01, 2022
Product Warranties Disclosures [Abstract]
Rollforward of Accrued Warranty Obligation and Deferred Warranty Revenue	The following table sets forth the changes in the carrying amount of product warranties liability (in thousands): Successor Predecessor Period from Period from Period from Balance, beginning of period (1) $ 203,011 $ 218,356 $ 216,230 Acquisitions — 189 6,464 Divestiture — (4,345) (2,245) Warranties sold 369 1,052 1,597 Revenue recognized (510) (1,383) (2,043) Expense 8,191 26,910 22,856 Settlements (8,374) (21,311) (23,978) Balance, end of period $ 202,687 $ 219,468 $ 218,881 Reflected as: Current liabilities – Warranties $ 24,871 $ 26,888 $ 29,523 Noncurrent liabilities – Other long-term liabilities 177,816 192,580 189,358 Total product warranty liability $ 202,687 $ 219,468 $ 218,881 (1) The beginning balance for the Successor period reflects acquisition-related adjustments of $16.5 million.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Schedule Of Long-Term Debt	The following table sets forth the components of long-term debt (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Effective Interest Rate Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Principal Outstanding Unamortized Discount and Issuance Costs Carrying Amount Term loan facility, due April 2028 8.76 % $ 2,561,000 $ (381,158) $ — $ 2,179,842 $ 2,580,500 $ (37,811) $ 2,542,689 Term loan facility, due August 2028 9.69 % 300,000 — (22,295) 277,705 — — — 6.125% Senior Notes, due January 2029 14.04 % 400,000 (129,439) — 270,561 500,000 (5,846) 494,154 8.750% Senior Secured Notes, due August 2028 10.61 % 710,000 — (54,527) 655,473 — — — Total long-term debt $ 3,971,000 $ (510,597) $ (76,822) $ 3,383,581 $ 3,080,500 $ (43,657) $ 3,036,843 Reflected as: Current liabilities - Current portion of long-term debt $ 28,250 $ 26,000 Non-current liabilities - Long-term debt 3,355,331 3,010,843 Total long-term debt $ 3,383,581 $ 3,036,843 Fair value - Senior notes - Level 1 $ 812,523 $ 531,900 Fair value - Term loans - Level 2 2,358,715 2,570,823 Total fair value $ 3,171,238 $ 3,102,723 (1) On July 25, 2022, as a result of the pushdown accounting related to the merger, the carrying values of the term loan facility due April 2028 and the 6.125% senior notes were adjusted to fair value.
Schedule of Availability Under Credit Facilities	The following table sets forth the Company’s availability under its credit facilities (in thousands): Successor Predecessor October 1, 2022 December 31, 2021 Available Borrowings Letters of Credit and Priority Payables Available Borrowings Letters of Credit and Priority Payables Asset-based lending facility $ 850,000 $ — $ 48,000 $ 611,000 $ — $ 45,000 Cash flow revolver (1) 115,000 — — 115,000 — — First-in-last-out tranche asset-based lending facility 95,000 — — — — — Total $ 1,060,000 $ — $ 48,000 $ 726,000 $ — $ 45,000 (1) Cash flow revolver commitments of $23 million mature in April 2023 and $92 million mature in April 2026.
Schedule of Interest Rate Swap Agreement	The following table sets forth the terms of the Company’s interest rate swap agreements (amounts in thousands): May 2019 Swap (1) April 2021 Swaps Notional amount $ 500,000 $ 1,000,000 Forecasted term loan interest payments being hedged 1-month LIBOR 1-month LIBOR LIBOR floor (per annum - matches floor in hedged item) 0 % 1 % Fixed rate paid on $500,000 and $1,500,000 notional amounts 2.1680 % 2.0340 % Fixed rate received on $(500,000) notional amount n/a (2.1680) % Start date July 12, 2019 April 15, 2021 Maturity - Fixed rate paid July 12, 2023 April 15, 2026 Maturity - Fixed rate received n/a July 12, 2023 Fair value at October 1, 2022 - Other current assets $ 8,084 $ — Fair value at October 1, 2022 - Other assets $ — $ 98,401 Fair value at October 1, 2022 - Other current liabilities $ — $ 8,084 Fair value at December 31, 2021 - Other assets, net $ 11,543 $ — Fair value at December 31, 2021 - Other current liabilities $ — $ 13,127 Fair value at December 31, 2021 - Other long-term liabilities $ 11,543 $ 28,279 Level in fair value hierarchy Level 2 Level 2 (1) The May 2019 swap was de-designated from cash flow hedge accounting in April 2021.

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Oct. 01, 2022
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Costs (Income)	The components of net periodic benefit (income) cost for the Company’s defined benefit plans and other post-employment benefit plans (“OPEB”) are as follows (in thousands): Successor Predecessor Defined Benefit Plans Period from Period from Period from Period from Period from Service cost $ — $ 3 $ 14 $ 25 $ 41 Interest cost 541 165 635 1,503 1,906 Expected return on assets (568) (285) (1,360) (2,601) (4,079) Amortization of prior service cost — — 17 — 49 Amortization of net actuarial loss — 12 104 112 312 Net periodic benefit income $ (27) $ (105) $ (590) $ (961) $ (1,771) Successor Predecessor OPEB Plan Period from Period from Period from Period from Period from Service cost $ — $ — $ 4 $ 8 $ 13 Interest cost — — 44 89 133 Amortization of net actuarial loss — — 18 27 53 Net periodic benefit cost $ — $ — $ 66 $ 124 $ 199

Equity (Tables)

Equity (Tables)	9 Months Ended
	Oct. 01, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following tables sets forth the change in accumulated other comprehensive income attributable to the Company by each component of accumulated other comprehensive income, net of applicable income taxes (in thousands): Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2021 (Predecessor) $ 22,741 $ (23,407) $ (4,946) $ (5,612) Other comprehensive income (loss) (1,367) 78,720 (1,122) 76,231 Balance, July 24, 2022 (Predecessor) $ 21,374 $ 55,313 $ (6,068) $ 70,619 Balance, July 25, 2022 (Successor) $ — $ — $ — $ — Other comprehensive income (loss) (29,743) 40,988 — 11,245 Balance, October 1, 2022 (Successor) $ (29,743) $ 40,988 $ — $ 11,245 Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Gain (Loss) Balance, December 31, 2020 (Predecessor) $ 16,147 $ (58,625) $ (9,039) $ (51,517) Other comprehensive income 3,875 22,737 — 26,612 Balance, October 2, 2021 (Predecessor) $ 20,022 $ (35,888) $ (9,039) $ (24,905)

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Oct. 01, 2022
Restructuring and Related Activities [Abstract]
Summary of Restructuring Plan Costs and Charges	The following table sets forth the costs related to those restructuring plans (in thousands): Successor Predecessor Period from Period from Period from Costs Incurred to Date Severance $ 1,526 $ 332 $ 1,465 $ 42,918 Asset impairments (1) — — 368 30,446 Gain on sale of facilities, net — — (2,624) (3,922) Other restructuring costs 873 643 883 11,633 Total restructuring costs $ 2,399 $ 975 $ 92 $ 81,075 (1) The asset impairments of $0.4 million for the period from January 1, 2022 through July 24, 2022 primarily included assets that were recorded at fair value less cost to sell, which was less than the assets’ carrying amount. The following table sets forth our restructuring charges (gains) by reportable segment (in thousands): Successor Predecessor Period from Period from Period from Aperture Solutions $ 1,320 $ 434 $ 1,141 Surface Solutions 643 193 694 Shelter Solutions 92 334 (1,983) Corporate and Other 344 14 240 Total restructuring costs $ 2,399 $ 975 $ 92
Summary of Restructuring Liability and Cash Payment	The following table sets forth our severance liability, included within other current liabilities on the Consolidated Balance Sheets, and cash payments made pursuant to the restructuring plans (in thousands): Aperture Solutions Surface Solutions Shelter Solutions Corporate Total Balance, December 31, 2021 (Predecessor) $ 15 $ 195 $ 1,522 $ 300 $ 2,032 Costs incurred 766 486 133 80 1,465 Cash payments (702) (495) (1,658) (380) (3,235) Balance, July 24, 2022 (Predecessor) $ 79 $ 186 $ (3) $ — $ 262 Balance, July 25, 2022 (Successor) $ 79 $ 186 $ (3) $ — $ 262 Costs incurred 447 643 92 344 1,526 Cash payments (297) (189) (92) (344) (922) Balance, October 1, 2022 (Successor) $ 229 $ 640 $ (3) $ — $ 866

Segment and Geographical Info_2

Segment and Geographical Information (Tables)	9 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
Summary of Adjusted Segment EBITDA	The following table sets forth net sales, Adjusted segment EBITDA and a reconciliation to income before income taxes (in thousands): Successor Predecessor Period from Period from Period from Period from Period from Net sales: Aperture Solutions $ 569,994 $ 164,039 $ 596,486 $ 1,643,619 $ 1,703,493 Surface Solutions 288,080 85,034 357,870 839,130 1,036,448 Shelter Solutions 416,809 116,372 490,049 1,253,335 1,371,617 Total net sales $ 1,274,883 $ 365,445 $ 1,444,405 $ 3,736,084 $ 4,111,558 Adjusted segment EBITDA: Aperture Solutions $ 74,235 $ 15,045 $ 51,759 $ 202,682 $ 185,071 Surface Solutions 32,978 8,576 75,230 143,880 211,789 Shelter Solutions 70,736 21,219 89,550 209,156 210,474 Total Adjusted segment EBITDA 177,949 44,840 216,539 555,718 607,334 Corporate and Other (74,654) (39,216) 765,242 331,996 672,366 Depreciation and amortization (56,260) (18,289) (71,055) (166,177) (216,956) Interest expense (65,813) (11,401) (43,731) (101,078) (147,688) Foreign exchange gain (loss) 12,489 (454) (1,270) 686 (1,067) Gain (loss) on extinguishment of debt — 24,801 — 28,354 (42,234) Other income, net 172 114 408 101 1,378 Income (loss) before income taxes $ (6,117) $ 395 $ 866,133 $ 649,600 $ 873,133
Summary of Disaggregation of Revenue	The following table sets forth net sales disaggregated by reportable segment (in thousands): Successor Predecessor Period from Period from Period from Period from Period from Aperture Solutions Segment: Vinyl windows (1) $ 538,447 $ 153,296 $ 562,097 $ 1,542,525 $ 1,607,704 Aluminum windows 17,772 4,135 22,420 55,078 64,336 Other 13,775 6,608 11,969 46,016 31,453 Total $ 569,994 $ 164,039 $ 596,486 $ 1,643,619 $ 1,703,493 Surface Solutions Segment: Vinyl siding $ 139,459 $ 43,318 $ 182,019 $ 415,534 $ 508,121 Metal 64,855 19,112 70,667 185,097 221,260 Injection molded 12,405 3,650 19,131 41,841 58,420 Stone 20,933 4,947 23,025 51,904 66,659 Stone veneer installation and other 50,428 14,007 63,028 144,754 181,988 Total $ 288,080 $ 85,034 $ 357,870 $ 839,130 $ 1,036,448 Shelter Solutions Segment: Metal building products (2) $ 416,809 $ 116,372 $ 395,869 $ 1,140,259 $ 1,014,663 Insulated metal panels (3) — — 32,934 — 208,220 Metal coil coating (4) — — 61,246 113,076 148,734 Total $ 416,809 $ 116,372 $ 490,049 $ 1,253,335 $ 1,371,617 Total net sales $ 1,274,883 $ 365,445 $ 1,444,405 $ 3,736,084 $ 4,111,558 (1) Includes the results of Prime Windows as of April 2021 and Cascade Windows as of August 2021. (2) Includes the results of UCC as of December 2021. Excludes the results of the divested roll-up sheet doors business from August 2021. (3) Excludes the results of the divested insulated metal panels business from August 2021. (4) Excludes the results of the divested coil coatings business from June 2022.

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominator Used for Earnings Per Common Share	The reconciliation of the numerator and denominator used for the computation of basic and diluted earnings per common share is as follows (in thousands, except per share data): Predecessor Period from Period from Period from Period from Numerator for Basic and Diluted Earnings Per Common Share Net income (loss) available to common shareholders $ 1,433 $ 612,155 $ 480,211 $ 619,970 Denominator for Basic and Diluted Earnings Per Common Share Weighted average basic number of common shares outstanding 127,544 126,159 127,316 125,840 Common stock equivalents: Employee stock options 1,583 920 1,578 762 Weighted average diluted number of common shares outstanding 129,127 127,079 128,894 126,602 Basic income (loss) per common share $ 0.01 $ 4.85 $ 3.77 $ 4.93 Diluted income (loss) per common share $ 0.01 $ 4.82 $ 3.73 $ 4.90 Incentive plan securities excluded from dilution (1) — 160 30 176

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Oct. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Cash Flow Supplemental Information	The following table sets forth supplemental cash flow information and non-cash investing and financing activities (in thousands) : Successor Predecessor Period from Period from Period from Supplemental cash flow information: Interest paid, net of amounts capitalized $ 27,482 $ 103,074 $ 149,025 Income taxes paid, net $ 108,962 $ 56,243 $ 232,755 Supplemental non-cash investing and financing activities – Pushdown fair value adjustments $ 1,522,432 — —

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details)	9 Months Ended
	Oct. 01, 2022 USD ($) segment $ / shares shares	Jul. 25, 2022 USD ($) vote $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Schedule of Equity Method Investments [Line Items]
Cash used to settle award, par value (dollars per share) | $ / shares	$ 24.65
Common stock, shares authorized (in shares) | shares	1,000	1,000	200,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01	$ 0.01
Common stock, number of votes per share | vote		1
Number of reportable segments | segment	3
Allowance for doubtful accounts receivable	$ 700,000		$ 11,300,000
8.750% Senior Secured Notes due January 2028
Schedule of Equity Method Investments [Line Items]
Principal Outstanding		$ 710,000,000
Debt instrument, interest rate, stated percentage		8.75%
Revolving Credit Facility | ABL Facility
Schedule of Equity Method Investments [Line Items]
Line of credit facility, maximum borrowing capacity		$ 850,000,000
Revolving Credit Facility | ABL Facility | FILO Facility
Schedule of Equity Method Investments [Line Items]
Accordion feature, increase limit		95,000,000
Secured Debt | Side Car Term Loan Facility | Line of Credit
Schedule of Equity Method Investments [Line Items]
Principal Outstanding		$ 300,000,000

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jul. 24, 2022	Dec. 31, 2021	Oct. 02, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and cash equivalents	$ 454,748		$ 394,447
Restricted cash	461		2,211
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$ 455,209	$ 1,109,588	$ 396,658	$ 679,398	$ 680,478

Merger, Acquisitions, and Div_3

Merger, Acquisitions, and Divestitures - Merger Narrative (Details) - USD ($) shares in Millions		1 Months Ended	2 Months Ended
	Jul. 25, 2022	Jul. 31, 2022	Oct. 01, 2022	Jul. 24, 2022
8.750% Senior Secured Notes due January 2028
Business Acquisition [Line Items]
Principal Outstanding	$ 710,000,000
Debt instrument, interest rate, stated percentage	8.75%
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Cash	$ 564,400,000
Acquisition related expenses	29,400,000	$ 28,700,000	$ 700,000
Cornerstone Building Brands, Inc Merger | 8.750% Senior Secured Notes due January 2028 | Secured Debt
Business Acquisition [Line Items]
Principal Outstanding	$ 710,000,000
Debt instrument, interest rate, stated percentage	8.75%
Cornerstone Building Brands, Inc Merger | Secured Debt | Term loan facility, due August 2028 | Line of Credit
Business Acquisition [Line Items]
Principal Outstanding	$ 300,000,000
Cornerstone Building Brands, Inc Merger | CD&R
Business Acquisition [Line Items]
Number of shares previously held by CD&R (in shares)	61.9			61.9
Cornerstone Building Brands, Inc Merger | Camelot Return Parent, LLC
Business Acquisition [Line Items]
Preferred stock value	$ 195,000,000
Cornerstone Building Brands, Inc Merger | Camelot Return Parent, LLC | 2.99% Senior Payment-In-Kind Notes Due 2029 | Payment in Kind (PIK) Note
Business Acquisition [Line Items]
Principal Outstanding	$ 464,400,000
Debt instrument, interest rate, stated percentage	2.99%

Merger, Acquisitions, and Div_4

Merger, Acquisitions, and Divestitures - Total Consideration in Merger (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 25, 2022	Oct. 01, 2022	Jul. 24, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Common shares purchased (in shares)		1,000		126,971,036
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Common shares purchased (in shares)	65,613,349
Common share closing price (in usd per share)	$ 24.65
Merger consideration, common shares purchased	$ 1,617,369
Cornerstone Building Brands, Inc Merger | CD&R
Business Acquisition [Line Items]
Effective settlement of pre-existing relationships	128,721
Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	$ 3,272,681
Number of shares previously held by CD&R (in shares)	61,900,000		61,900,000

Merger, Acquisitions, and Div_5

Merger, Acquisitions, and Divestitures - Schedule of Assets and Liabilities in Merger (Details) - USD ($) $ in Thousands	Jul. 25, 2022	Oct. 01, 2022	Jul. 24, 2022	Dec. 31, 2021
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,660,488	$ 1,654,493	$ 1,258,895	$ 1,358,056
Cornerstone Building Brands, Inc Merger | CD&R
Business Acquisition [Line Items]
Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	3,272,681
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash	1,107,377
Accounts receivable	794,341
Inventories	738,744
Property, plant and equipment	572,050
Lease right of use assets	252,262
Goodwill	1,660,488
Intangible assets	2,610,685
Other assets	121,255
Total assets acquired	7,857,202
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable	352,870
Accrued liabilities	622,995
Long-term debt	2,443,954
Long-term lease liabilities	252,262
Deferred income taxes	626,904
Other liabilities	285,536
Total liabilities assumed	4,584,521
Net assets acquired	$ 3,272,681

Merger, Acquisitions, and Div_6

Merger, Acquisitions, and Divestitures - Intangible Assets in Merger (Details) - Cornerstone Building Brands, Inc Merger - CD&R $ in Thousands	Jul. 25, 2022 USD ($)
Business Acquisition [Line Items]
Intangible assets	$ 2,610,685
Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 2,088,548
Weighted Average Useful Life (in years)	13 years
Trade names and other
Business Acquisition [Line Items]
Intangible assets	$ 522,137
Weighted Average Useful Life (in years)	13 years

Merger, Acquisitions, and Div_7

Merger, Acquisitions, and Divestitures - Acquisitions & Divestiture Narrative (Details) $ in Thousands						7 Months Ended
	Jun. 28, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 03, 2021 USD ($)	Aug. 20, 2021 USD ($)	Apr. 30, 2021 USD ($) facility	Jul. 24, 2022 USD ($)	Oct. 01, 2022 USD ($)	Jul. 25, 2022 USD ($)	Apr. 02, 2022 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 1,358,056				$ 1,258,895	$ 1,654,493	$ 1,660,488
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Coil Coatings
Business Acquisition [Line Items]
Proceeds from divestiture, net of cash divested	$ 500,000
Gain on divestiture of business						394,200
Divestiture related costs						9,600
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Insulated metal panels
Business Acquisition [Line Items]
Proceeds from divestiture, net of cash divested						7,200
Shelter Solutions
Business Acquisition [Line Items]
Goodwill		161,762				64,288	284,796	284,796
Aperture Solutions
Business Acquisition [Line Items]
Goodwill		541,196				$ 540,080	$ 608,939	$ 612,368
Union Corrugating Company Holdings, Inc.
Business Acquisition [Line Items]
Total cash consideration transferred			$ 214,200
Post-closing settlement									$ 2,600
Goodwill			42,870
Union Corrugating Company Holdings, Inc. | Shelter Solutions
Business Acquisition [Line Items]
Goodwill			$ 42,900
Cascade Windows LLC
Business Acquisition [Line Items]
Post-closing settlement									$ 1,800
Goodwill				$ 110,417
Cash payment for acquisition				237,700
Cascade Windows LLC | Aperture Solutions
Business Acquisition [Line Items]
Goodwill				$ 110,400
Prime Windows LLC
Business Acquisition [Line Items]
Total cash consideration transferred					$ 93,000
Working capital adjustments		$ 2,000
Prime Windows LLC | United States
Business Acquisition [Line Items]
Number of manufacture acquired | facility					2

Merger, Acquisitions, and Div_8

Merger, Acquisitions, and Divestitures - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 03, 2021	Aug. 20, 2021
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,654,493	$ 1,660,488	$ 1,258,895	$ 1,358,056
Union Corrugating Company Holdings, Inc.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash					$ 19,594
Accounts receivable					20,515
Inventories					66,420
Property, plant and equipment					24,184
Lease right of use assets					37,964
Trade name and customer relationship intangibles					97,560
Goodwill					42,870
Other assets					1,466
Total assets acquired					310,573
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable and other liabilities assumed					57,163
Lease liabilities					37,964
Deferred income taxes					1,247
Total liabilities assumed					96,374
Net assets acquired					$ 214,199
Cascade Windows LLC
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash						$ 2,838
Accounts receivable						16,956
Inventories						15,392
Property, plant and equipment						18,300
Lease right of use assets						21,849
Trade name and customer relationship intangibles						137,660
Goodwill						110,417
Other assets						2,556
Total assets acquired						325,968
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable and other liabilities assumed						34,861
Lease liabilities						20,173
Deferred income taxes						33,221
Total liabilities assumed						88,255
Net assets acquired						$ 237,713

Merger, Acquisitions, and Div_9

Merger, Acquisitions, and Divestitures - Schedule of Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 02, 2021	Oct. 02, 2021
Business Combination and Asset Acquisition [Abstract]
Net sales	$ 1,542,620	$ 4,444,531
Net income applicable to common shares	$ 613,978	$ 631,856
Net income per common share:
Basic (in dollars per share)	$ 4.87	$ 5.02
Diluted (in dollars per share)	$ 4.83	$ 4.99

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Dec. 31, 2021
Inventory [Line Items]
Raw materials	$ 365,271	$ 485,642
Work in process and finished goods	285,966	263,090
Total inventories	651,237	$ 748,732
Inventories
Inventory [Line Items]
Inventory purchase commitments	$ 78,100

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	2 Months Ended	7 Months Ended
	Oct. 01, 2022	Jul. 24, 2022	Dec. 03, 2021
Goodwill [Roll Forward]
Beginning balance	$ 1,660,488	$ 1,358,056
Currency translation	(5,995)	(1,311)
Acquisition-related adjustments		(97,850)
Ending balance	1,654,493	1,258,895
Union Corrugating Company Holdings, Inc.
Goodwill [Roll Forward]
Trade name and customer relationship intangibles			$ 97,560
Aperture Solutions
Goodwill [Roll Forward]
Beginning balance	612,368	541,196
Currency translation	(3,429)	(750)
Acquisition-related adjustments		(366)
Ending balance	608,939	540,080
Surface Solutions
Goodwill [Roll Forward]
Beginning balance	763,324	655,098
Currency translation	(2,566)	(561)
Acquisition-related adjustments		(10)
Ending balance	760,758	654,527
Shelter Solutions
Goodwill [Roll Forward]
Beginning balance	284,796	161,762
Currency translation	0	0
Acquisition-related adjustments		(97,474)
Ending balance	$ 284,796	$ 64,288

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Asset Activity (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2021
Goodwill [Line Items]
Cost	$ 2,610,685	$ 2,087,238
Accumulated Amortization	(44,652)	(562,603)
Net Carrying Value	$ 2,566,033	1,524,635
Trademarks/Trade names/Other
Goodwill [Line Items]
Range of Life (Years)	13 years
Cost	$ 522,137	241,727
Accumulated Amortization	(6,694)	(76,574)
Net Carrying Value	$ 515,443	165,153
Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years
Cost	$ 2,088,548	1,845,511
Accumulated Amortization	(37,958)	(486,029)
Net Carrying Value	$ 2,050,590	$ 1,359,482
Minimum | Trademarks/Trade names/Other
Goodwill [Line Items]
Range of Life (Years)		3 years
Minimum | Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)		7 years
Maximum | Trademarks/Trade names/Other
Goodwill [Line Items]
Range of Life (Years)		15 years
Maximum | Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)		20 years
Weighted Average | Trademarks/Trade names/Other
Goodwill [Line Items]
Range of Life (Years)	13 years	7 years
Weighted Average | Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years	9 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Dec. 31, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Goodwill [Line Items]
Amortization of Intangible Assets	$ 12.4	$ 37		$ 45.7	$ 109.5	$ 138.7
Forecast
Goodwill [Line Items]
Amortization of Intangible Assets			$ 50

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Oct. 01, 2022	Jul. 24, 2022	Oct. 02, 2021	Jul. 25, 2022
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 219,468	$ 218,356	$ 216,230
Acquisitions	0	189	6,464
Divestiture	0	(4,345)	(2,245)
Warranties sold	369	1,052	1,597
Revenue recognized	(510)	(1,383)	(2,043)
Expense	8,191	26,910	22,856
Settlements	(8,374)	(21,311)	(23,978)
Balance, end of period	202,687	219,468	218,881
Current liabilities – Warranties	24,871	26,888	29,523
Noncurrent liabilities – Other long-term liabilities	177,816	192,580	189,358
Total product warranty liability	202,687	219,468	$ 218,881	$ 203,011
Acquisition-related Costs
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 16,500
Balance, end of period		16,500
Total product warranty liability		$ 16,500

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Principal Outstanding	$ 3,971,000	$ 3,080,500
Unamortized fair value adjustment	(510,597)
Unamortized Discount and Issuance Costs	(76,822)	(43,657)
Carrying Amount	3,383,581	3,036,843
Current liabilities - Current portion of long-term debt	28,250	26,000
Non-current liabilities - Long-term debt	3,355,331	3,010,843
Fair value	3,171,238	3,102,723
Senior Notes | Level 1
Debt Instrument [Line Items]
Fair value	812,523	531,900
Line of Credit | Level 2
Debt Instrument [Line Items]
Fair value	$ 2,358,715	2,570,823
Term loan facility, due April 2028
Debt Instrument [Line Items]
Effective Interest Rate	8.76%
Principal Outstanding	$ 2,561,000	2,580,500
Unamortized fair value adjustment	(381,158)
Unamortized Discount and Issuance Costs	0	(37,811)
Carrying Amount	$ 2,179,842	2,542,689
Term loan facility, due August 2028
Debt Instrument [Line Items]
Effective Interest Rate	9.69%
Principal Outstanding	$ 300,000	0
Unamortized fair value adjustment	0
Unamortized Discount and Issuance Costs	(22,295)	0
Carrying Amount	$ 277,705	0
6.125% Senior Notes, due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
Effective Interest Rate	14.04%
Principal Outstanding	$ 400,000	500,000
Unamortized fair value adjustment	(129,439)
Unamortized Discount and Issuance Costs	0	(5,846)
Carrying Amount	$ 270,561	494,154
6.125% Senior Notes, due January 2029 | Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%
Effective Interest Rate	10.61%
Principal Outstanding	$ 710,000	0
Unamortized fair value adjustment	0
Unamortized Discount and Issuance Costs	(54,527)	0
Carrying Amount	$ 655,473	$ 0

Long-Term Debt - Revolving Cred

Long-Term Debt - Revolving Credit Facilities (Details) - Line of Credit - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Revolving Credit Facility and Letter of Credit
Line of Credit Facility [Line Items]
Available	$ 1,060,000	$ 726,000
Revolving Credit Facility and Letter of Credit | Asset-based lending facility
Line of Credit Facility [Line Items]
Available	850,000	611,000
Revolving Credit Facility and Letter of Credit | Cash Flow Revolver
Line of Credit Facility [Line Items]
Available	115,000	115,000
Revolving Credit Facility and Letter of Credit | Revolver due April 2023
Line of Credit Facility [Line Items]
Available	23,000
Revolving Credit Facility and Letter of Credit | Revolver due April 2026
Line of Credit Facility [Line Items]
Available	92,000
Revolving Credit Facility and Letter of Credit | First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Available	95,000	0
Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility | Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility | Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility | First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letter of Credit
Line of Credit Facility [Line Items]
Long-term line of credit	48,000	45,000
Letter of Credit | Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	48,000	45,000
Letter of Credit | Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letter of Credit | First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	$ 0	$ 0

Long-Term Debt - CD&R Merger (D

Long-Term Debt - CD&R Merger (Details)	Jul. 25, 2022 USD ($)
Debt Instrument [Line Items]
Proceeds from lines of credit	$ 1,010,000,000
8.750% Senior Secured Notes due January 2028
Debt Instrument [Line Items]
Principal Outstanding	$ 710,000,000
Debt instrument, interest rate, stated percentage	8.75%
8.750% Senior Secured Notes due January 2028 | Senior Notes
Debt Instrument [Line Items]
Principal Outstanding	$ 710,000,000
Debt instrument, interest rate, stated percentage	8.75%
ABL Facility | Line of Credit | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Spread on variable rate, floor	0%
ABL Facility | Line of Credit | Secured Overnight Financing Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
ABL Facility | Line of Credit | Secured Overnight Financing Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
ABL Facility | Line of Credit | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.25%
ABL Facility | Line of Credit | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
ABL FILO Facility | Line of Credit | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Spread on variable rate, floor	0%
ABL FILO Facility | Line of Credit | Secured Overnight Financing Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
ABL FILO Facility | Line of Credit | Secured Overnight Financing Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%
ABL FILO Facility | Line of Credit | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
ABL FILO Facility | Line of Credit | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Secured Debt | Side Car Term Loan Facility | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	5.625%
Spread on variable rate, floor	0.50%
Secured Debt | Side Car Term Loan Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	4.625%
Secured Debt | Side Car Term Loan Facility | Line of Credit
Debt Instrument [Line Items]
Principal Outstanding	$ 300,000,000
Percentage of principal amount to be paid quarterly	1%
Revolving Credit Facility | ABL Credit Agreement | Line of Credit
Debt Instrument [Line Items]
Available	$ 611,000,000
Revolving Credit Facility | ABL Facility | Line of Credit
Debt Instrument [Line Items]
Available	850,000,000
Revolving Credit Facility | ABL FILO Facility | Line of Credit
Debt Instrument [Line Items]
Accordion feature, increase limit	$ 95,000,000

Long-Term Debt - Repurchase of

Long-Term Debt - Repurchase of 6.125% Senior Notes (Details) - 6.125% Senior Notes, due January 2029 - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2022	Jul. 31, 2022	Jun. 30, 2022
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
Aggregate principal amount	$ 100	$ 89.1	$ 10.9
Repurchase amount		$ 63.3	$ 7.3
Recognized gain	$ 28.4

Long-Term Debt - Redemption of

Long-Term Debt - Redemption of Senior Notes (Details) - 8.00% Senior Notes	1 Months Ended
	Apr. 30, 2021 USD ($)
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8%
Principal Outstanding	$ 645,000,000
Redemption price	670,800,000
Expected loss on extinguishment of debt	41,900,000
Redemption premium	25,800,000
Write off of deferred debt issuance cost	$ 16,100,000

Long-Term Debt - Covenant Compl

Long-Term Debt - Covenant Compliance (Details) - ABL Credit Agreement - Line of Credit	9 Months Ended
	Oct. 01, 2022 day
Debt Instrument [Line Items]
Covenant, fixed charge coverage ratio, minimum	1
Covenant, specified availability (less than)	10%
Trading days	20
Covenant, secured leverage ratio, maximum	7.75

Long-Term Debt - Interest Rate

Long-Term Debt - Interest Rate Swaps (Details) - USD ($)	Oct. 01, 2022	Dec. 31, 2021
May 2019 Swap
Debt Instrument [Line Items]
Notional amount	$ 500,000,000
Notional amount paid	$ 500,000,000
Fixed rate paid (received)	2.168%
May 2019 Swap | Other Current Assets
Debt Instrument [Line Items]
Asset	$ 8,084,000
May 2019 Swap | Other Assets
Debt Instrument [Line Items]
Asset	0	$ 11,543,000
May 2019 Swap | Other Current Liabilities
Debt Instrument [Line Items]
Liabilities	$ 0	0
May 2019 Swap | Other Noncurrent Liabilities
Debt Instrument [Line Items]
Liabilities		11,543,000
May 2019 Swap | LIBOR Swap Rate
Debt Instrument [Line Items]
Derivative, floor interest rate	0%
April 2021 Swaps
Debt Instrument [Line Items]
Notional amount	$ 1,000,000,000
Notional amount paid	$ 1,500,000,000
Fixed rate paid (received)	2.034%
Notional amount received	$ (500,000,000)
Fixed interest rate received	(2.168%)
April 2021 Swaps | Other Current Assets
Debt Instrument [Line Items]
Asset	$ 0
April 2021 Swaps | Other Assets
Debt Instrument [Line Items]
Asset	98,401,000	0
April 2021 Swaps | Other Current Liabilities
Debt Instrument [Line Items]
Liabilities	$ 8,084,000	13,127,000
April 2021 Swaps | Other Noncurrent Liabilities
Debt Instrument [Line Items]
Liabilities		$ 28,279,000
April 2021 Swaps | LIBOR Swap Rate
Debt Instrument [Line Items]
Derivative, floor interest rate	1%

Employee Benefit Plans - Period

Employee Benefit Plans - Periodic Benefits Cost (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Defined Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 3	$ 0	$ 14	$ 25	$ 41
Interest cost	165	541	635	1,503	1,906
Expected return on assets	(285)	(568)	(1,360)	(2,601)	(4,079)
Amortization of prior service cost	0	0	17	0	49
Amortization of net actuarial loss	12	0	104	112	312
Net periodic benefit income	(105)	(27)	(590)	(961)	(1,771)
OPEB Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	4	8	13
Interest cost	0	0	44	89	133
Amortization of net actuarial loss	0	0	18	27	53
Net periodic benefit income	$ 0	$ 0	$ 66	$ 124	$ 199

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - Defined Benefit Plans	Oct. 01, 2022 USD ($)	Jun. 28, 2022 plan	Dec. 31, 2021 USD ($) plan
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, expected contribution amount	$ 0
Number of defined benefit plans | plan		2	2
Benefit obligation			$ 13,800,000
Plan assets, amount			$ 18,400,000

Fair Value of Financial Instr_2

Fair Value of Financial Instruments and Fair Value Measurements (Details) $ in Thousands	Oct. 01, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 2,100
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	2,000
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 100

Equity (Details)

Equity (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,746,849	$ 1,755,441	$ 479,247	$ 1,176,339	$ 441,805
Other comprehensive income (loss)	1,019	11,245	5,159	76,231	26,612
Ending balance	1,750,249	1,762,241	1,112,055	1,750,249	1,112,055
Total Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	69,600	0	(30,064)	(5,612)	(51,517)
Other comprehensive income (loss)	1,019	11,245	5,159	76,231	26,612
Ending balance	70,619	11,245	(24,905)	70,619	(24,905)
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		0		22,741	16,147
Other comprehensive income (loss)		(29,743)		(1,367)	3,875
Ending balance	21,374	(29,743)	20,022	21,374	20,022
Unrealized Gain (Loss) on Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		0		(23,407)	(58,625)
Other comprehensive income (loss)		40,988		78,720	22,737
Ending balance	55,313	40,988	(35,888)	55,313	(35,888)
Unrecognized Gain (Loss) on Retirement Benefits
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		0		(4,946)	(9,039)
Other comprehensive income (loss)		0		(1,122)	0
Ending balance	$ (6,068)	$ 0	$ (9,039)	$ (6,068)	$ (9,039)

Share-Based Compensation (Detai

Share-Based Compensation (Details) $ in Millions	2 Months Ended	9 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 01, 2022 USD ($)
Share-Based Payment Arrangement [Abstract]
Share-based liability to be cash settled	$ 103.5	$ 103.5
Allocated share-based compensation expense	$ 8.8
Award vesting period		5 years

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring Plan Costs (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	7 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Jul. 24, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 975	$ 2,399	$ 92
Cost Incurred to Date (Since inception)		81,075
Severance
Restructuring Cost and Reserve [Line Items]
Restructuring costs	332	1,526	1,465
Cost Incurred to Date (Since inception)		42,918
Asset impairments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	0	0	368
Cost Incurred to Date (Since inception)		30,446
Gain on sale of facilities, net
Restructuring Cost and Reserve [Line Items]
Restructuring costs	0	0	(2,624)
Cost Incurred to Date (Since inception)		(3,922)
Other restructuring costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 643	873	$ 883
Cost Incurred to Date (Since inception)		$ 11,633

Restructuring - Restructuring C

Restructuring - Restructuring Charges (Gains) (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	7 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Jul. 24, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 975	$ 2,399	$ 92
Corporate and Other
Restructuring Cost and Reserve [Line Items]
Restructuring costs	14	344	240
Aperture Solutions | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	434	1,320	1,141
Surface Solutions | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	193	643	694
Shelter Solutions | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 334	$ 92	$ (1,983)

Restructuring - Summary of Seve

Restructuring - Summary of Severance Liability and Cash Payments (Details) - USD ($) $ in Thousands	2 Months Ended	7 Months Ended
	Oct. 01, 2022	Jul. 24, 2022
Restructuring Reserve [Roll Forward]
Beginning balance	$ 262	$ 2,032
Costs incurred	1,526	1,465
Cash payments	(922)	(3,235)
Ending balance	866	262
Corporate and Other
Restructuring Reserve [Roll Forward]
Beginning balance	0	300
Costs incurred	344	80
Cash payments	(344)	(380)
Ending balance	0	0
Aperture Solutions | Operating Segments
Restructuring Reserve [Roll Forward]
Beginning balance	79	15
Costs incurred	447	766
Cash payments	(297)	(702)
Ending balance	229	79
Surface Solutions | Operating Segments
Restructuring Reserve [Roll Forward]
Beginning balance	186	195
Costs incurred	643	486
Cash payments	(189)	(495)
Ending balance	640	186
Shelter Solutions | Operating Segments
Restructuring Reserve [Roll Forward]
Beginning balance	(3)	1,522
Costs incurred	92	133
Cash payments	(92)	(1,658)
Ending balance	$ (3)	$ (3)

Restructuring - Narrative (Deta

Restructuring - Narrative (Details)	9 Months Ended
	Oct. 01, 2022
Minimum
Restructuring Cost and Reserve [Line Items]
Execution period	12 months
Maximum
Restructuring Cost and Reserve [Line Items]
Execution period	24 months

Income Taxes (Details)

Income Taxes (Details)	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Income Tax Disclosure [Abstract]
Effective tax rate	27.30%	28.40%	25.50%	28.10%

Segment and Geographical Info_3

Segment and Geographical Information - Adjusted Segment EBITDA (Details) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022 USD ($)	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Jul. 24, 2022 USD ($)	Oct. 01, 2022 segment	Oct. 02, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment					3
Total net sales	$ 365,445	$ 1,274,883	$ 1,444,405	$ 3,736,084		$ 4,111,558
Adjusted segment EBITDA	44,840	177,949	216,539	555,718		607,334
Corporate and Other	(39,216)	(74,654)	765,242	331,996		672,366
Depreciation and amortization	(18,289)	(56,260)	(71,055)	(166,177)		(216,956)
Interest expense	(11,401)	(65,813)	(43,731)	(101,078)		(147,688)
Foreign exchange gain (loss)	(454)	12,489	(1,270)	686		(1,067)
Gain (loss) on extinguishment of debt	24,801	0	0	28,354		(42,234)
Other income, net	114	172	408	101		1,378
Income (loss) before income taxes	395	(6,117)	866,133	649,600		873,133
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	164,039	569,994	596,486	1,643,619		1,703,493
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	85,034	288,080	357,870	839,130		1,036,448
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	116,372	416,809	490,049	1,253,335		1,371,617
Operating Segments | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	164,039	569,994	596,486	1,643,619		1,703,493
Adjusted segment EBITDA	15,045	74,235	51,759	202,682		185,071
Operating Segments | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	85,034	288,080	357,870	839,130		1,036,448
Adjusted segment EBITDA	8,576	32,978	75,230	143,880		211,789
Operating Segments | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	116,372	416,809	490,049	1,253,335		1,371,617
Adjusted segment EBITDA	$ 21,219	$ 70,736	$ 89,550	$ 209,156		$ 210,474

Segment and Geographical Info_4

Segment and Geographical Information - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Segment Reporting Information [Line Items]
Total net sales	$ 365,445	$ 1,274,883	$ 1,444,405	$ 3,736,084	$ 4,111,558
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	164,039	569,994	596,486	1,643,619	1,703,493
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	85,034	288,080	357,870	839,130	1,036,448
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	116,372	416,809	490,049	1,253,335	1,371,617
Vinyl windows | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	153,296	538,447	562,097	1,542,525	1,607,704
Aluminum windows | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	4,135	17,772	22,420	55,078	64,336
Other products & services | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	6,608	13,775	11,969	46,016	31,453
Vinyl siding | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	43,318	139,459	182,019	415,534	508,121
Metal | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	19,112	64,855	70,667	185,097	221,260
Injection molded | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	3,650	12,405	19,131	41,841	58,420
Stone | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	4,947	20,933	23,025	51,904	66,659
Stone Veneer Products and Other | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	14,007	50,428	63,028	144,754	181,988
Metal building products | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	116,372	416,809	395,869	1,140,259	1,014,663
Insulated metal panels | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	0	0	32,934	0	208,220
Metal coil coating | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	$ 0	$ 0	$ 61,246	$ 113,076	$ 148,734

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions		1 Months Ended
	Apr. 11, 2019 defendant	Mar. 31, 2022 USD ($)	Aug. 31, 2021 USD ($)	Oct. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
Environmental Matters
Loss Contingencies [Line Items]
Liability accrual				$ 8.8	$ 8.8
Voigt Vs. C D R Case
Loss Contingencies [Line Items]
Number of defendants | defendant	12
Awarded from other party			$ 100
Proceeds from the stipulation		$ 76.5
Voigt Vs. C D R Case | Plaintiff's Counsel
Loss Contingencies [Line Items]
Awarded from other party			$ 23.5

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 24, 2022	Oct. 01, 2022	Oct. 02, 2021	Jul. 24, 2022	Oct. 02, 2021
Numerator for Basic and Diluted Earnings Per Common Share
Net income (loss) applicable to common shares, basic	$ 1,433	$ (4,445)	$ 612,155	$ 480,211	$ 619,970
Net income (loss) applicable to common shares, diluted	$ 1,433		$ 612,155	$ 480,211	$ 619,970
Denominator for Basic and Diluted Earnings Per Common Share
Weighted average basic number of common shares outstanding (in shares)	127,544		126,159	127,316	125,840
Common stock equivalents:
Weighted average diluted number of common shares outstanding (in shares)	129,127		127,079	128,894	126,602
Basic income (loss) per common share (in dollars per share)	$ 0.01		$ 4.85	$ 3.77	$ 4.93
Diluted income (loss) per common share (in dollars per share)	$ 0.01		$ 4.82	$ 3.73	$ 4.90
Incentive Plan securities excluded from dilution (in shares)	0		160	30	176
Employee stock options
Common stock equivalents:
Employee stock options (in shares)	1,583		920	1,578	762

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Oct. 01, 2022	Jul. 24, 2022	Oct. 02, 2021
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$ 27,482	$ 103,074	$ 149,025
Income taxes paid, net	108,962	56,243	232,755
Supplemental non-cash investing and financing activities –
Pushdown fair value adjustments	$ 1,522,432	$ 0	$ 0