Core Natural Resources 10-Q 5 May 23 2023 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Apr. 01, 2023 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 01, 2023
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	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Income Statement [Abstract]
Net sales	$ 1,279,088	$ 1,566,838
Cost of sales	997,227	1,232,931
Gross profit	281,861	333,907
Selling, general and administrative expenses	227,801	231,166
Gain on legal settlements	0	(76,575)
Income from operations	54,060	179,316
Interest expense	(94,111)	(44,106)
Foreign exchange gain	2,017	1,444
Loss on extinguishment of debt	(563)	0
Other income (expense), net	1,173	(5)
(Loss) income before income taxes	(37,424)	136,649
Income tax (benefit) provision	(8,609)	34,366
Net (loss) income	(28,815)	102,283
Net income allocated to participating securities	0	(757)
Net (loss) income applicable to common shares	$ (28,815)	$ 101,526
Income per common share:
Basic (in dollars per share)		$ 0.80
Diluted (in dollars per share)		$ 0.79
Weighted average number of common shares outstanding:
Basic (in shares)		127,129
Diluted (in shares)		128,466

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Comprehensive (loss) income
Net (loss) income	$ (28,815)	$ 102,283
Other comprehensive income (loss), net of tax:
Foreign exchange translation (losses) gains	(963)	4,784
Unrealized (loss) gain on derivative instruments, net of income tax of $3,354 and $(11,625), respectively	(10,892)	60,696
Amount reclassified from accumulated other comprehensive income (loss) into earnings relating to derivative instruments	0	7,288
Other comprehensive (loss) income	(11,855)	72,768
Comprehensive (loss) income	$ (40,670)	$ 175,051

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on derivative instruments, tax	$ 3,354	$ (11,625)

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 379,231	$ 553,551
Accounts receivable, net	621,277	665,936
Inventories	571,887	551,828
Other current assets	73,750	125,306
Total current assets	1,646,145	1,896,621
Property, plant and equipment, net	635,104	618,064
Lease right-of-use assets	351,765	365,552
Goodwill	1,690,549	1,688,548
Intangible assets, net	2,471,216	2,519,023
Other assets, net	89,348	105,842
Total assets	6,884,127	7,193,650
Current liabilities:
Current portion of long-term debt	29,000	29,000
Current portion of lease liabilities	58,942	61,899
Accounts payable	254,751	288,938
Accrued income and other taxes	45,466	21,867
Employee-related liabilities	79,550	184,187
Rebates, warranties and other customer-related liabilities	130,817	157,752
Other current liabilities	114,923	149,596
Total current liabilities	713,449	893,239
Long-term debt	3,364,687	3,366,588
Long-term lease liabilities	290,571	302,339
Deferred income tax liabilities	579,471	653,745
Other long-term liabilities	245,352	248,794
Total liabilities	5,193,530	5,464,705
Commitments and contingencies (Note 12)
Equity:
Common stock, $0.01 par value, 1,000 shares authorized, issued and outstanding at April 1, 2023 and December 31, 2022	0	0
Additional paid-in capital	1,760,254	1,757,932
Accumulated deficit	(92,311)	(63,496)
Accumulated other comprehensive income	22,654	34,509
Total equity	1,690,597	1,728,945
Total liabilities and equity	$ 6,884,127	$ 7,193,650

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 01, 2023	Dec. 31, 2022
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	1,000
Common stock, shares issued (in shares)	1,000	1,000
Common stock, shares outstanding (in shares)	1,000	1,000

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	(Accumulated Deficit) Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
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)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)						(170,400)
Treasury stock purchases	(4,082)					$ (4,082)
Retirement of treasury shares (in shares)		(170,400)				(170,400)
Retirement of treasury shares	0	$ (2)	(4,080)			$ 4,082
Issuance of restricted stock (in shares)		472,521
Issuance of restricted stock	0	$ 5	(5)
Stock options exercised (in shares)		35,248
Stock options exercised	364		364
Other comprehensive loss	72,768				72,768
Deferred compensation obligation	0		(424)			$ 424
Deferred compensation obligation (in shares)						21,071
Share-based compensation	11,451		11,451
Net (loss) income	102,283			102,283
Ending balance (in shares) at Apr. 02, 2022		127,329,476
Ending balance at Apr. 02, 2022	$ 1,359,123	$ 1,273	1,287,237	3,457	67,156	$ 0
Ending balance (in shares) at Apr. 02, 2022						0
Beginning balance (in shares) at Dec. 31, 2022	1,000	1,000
Beginning balance at Dec. 31, 2022	$ 1,728,945	$ 0	1,757,932	(63,496)	34,509	$ 0
Beginning balance (in shares) at Dec. 31, 2022						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive loss	(11,855)				(11,855)
Share-based compensation	2,492		2,492
Other	(170)		(170)
Net (loss) income	$ (28,815)			(28,815)
Ending balance (in shares) at Apr. 01, 2023	1,000	1,000
Ending balance at Apr. 01, 2023	$ 1,690,597	$ 0	$ 1,760,254	$ (92,311)	$ 22,654	$ 0
Ending balance (in shares) at Apr. 01, 2023						0

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Cash flows from operating activities:
Net (loss) income	$ (28,815)	$ 102,283
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	72,662	73,932
Amortization of debt issuance costs, debt discount and fair values	22,824	8,928
Share-based compensation expense	2,492	11,451
Loss on extinguishment of debt	563	0
Unrealized loss on foreign currency exchange rates	0	0
Asset impairments	0	368
Loss on sale of assets	169	0
Provision for credit losses	1,667	242
Deferred income taxes	(71,338)	(15,749)
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
Accounts receivable	43,029	(23,628)
Inventories	(20,029)	(68,857)
Income taxes	45,263	11,012
Prepaid expenses and other	3,886	36,446
Accounts payable	(35,096)	84,726
Accrued expenses	(140,488)	(28,312)
Other, net	(7,360)	(2,736)
Net cash (used in) provided by operating activities	(110,571)	190,106
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	4,396
Capital expenditures	(41,706)	(33,306)
Proceeds from sale of property, plant and equipment	0	0
Net cash used in investing activities	(41,706)	(28,910)
Cash flows from financing activities:
Payments on term loans	(6,500)	(6,500)
Repurchases of senior notes	(15,500)	0
Payments on derivative financing obligations	0	(3,282)
Other	0	(3,718)
Net cash used in financing activities	(22,000)	(13,500)
Effect of exchange rate changes on cash and cash equivalents	(43)	(108)
Net (decrease) increase in cash, cash equivalents and restricted cash	(174,320)	147,588
Cash, cash equivalents and restricted cash at beginning of period	554,014	396,658
Cash, cash equivalents and restricted cash at end of period	$ 379,694	$ 544,246

Basis of Presentation

Basis of Presentation	3 Months Ended
	Apr. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Description of Business Cornerstone Building Brands, Inc. (“Cornerstone Building Brands” or, collectively with its subsidiaries, unless the context requires otherwise, the “Company”) is a holding company incorporated in Delaware. The Company is the largest exterior building products manufacturer by sales in North America and serves residential and commercial customers across new construction and the repair and remodel end markets. The Company is organized in three reportable segments, which we have renamed as follows: Aperture Solutions, Surface Solutions and Shelter Solutions. Organization and Ownership Structure 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 common stock of Cornerstone Building Brands. Pursuant to the Merger Agreement, Merger Sub merged with and into the Company (the “Merger”), 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”), the Company became a privately held company and its shares were 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. Basis of Presentation The accompanying Condensed Consolidated Financial Statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These Condensed 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, 2022 and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s Consolidated Financial Statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the SEC. The accompanying Condensed Consolidated Financial Statements include the accounts and operations of the Company and its majority-owned subsidiaries and 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. All intercompany accounts and transactions have been eliminated in consolidation. Through application of pushdown accounting, the Company’s Condensed Consolidated Financial Statements are presented as Predecessor for periods prior to the Merger and Successor for subsequent periods. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. The results reported in these Condensed Consolidated Financial Statements should not be regarded as necessarily indicative of results that may be expected for the entire year.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Apr. 01, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Summary of Significant Accounting Policies Use of Estimates 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 Condensed Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for 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 valuation and expensing for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies and uncertainties and accounting for income taxes. Actual results may differ from the estimates used in preparing the Condensed Consolidated Financial Statements. Cash, Cash Equivalents and Restricted Cash Cash equivalents consists of instruments with an original maturity of three months or less. As of April 1, 2023, the Company’s cash and cash equivalents were only invested in cash. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Condensed Consolidated Balance Sheets that total the amounts shown in the Condensed Consolidated Statements of Cash Flows: Successor April 1, December 31, Cash and cash equivalents $ 379,231 $ 553,551 Other current assets - Restricted cash (1) 463 463 Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 379,694 $ 554,014 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Condensed Consolidated Balance Sheets. Accounts Receivable, Net The Company reports accounts receivable net of an allowance for expected credit losses. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to the Company by its customers. 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 its customers. The Company’s allowance for expected credit losses was $2.9 million at April 1, 2023 and was $2.1 million at December 31, 2022. Fair Value Measurements The carrying amounts of cash and cash equivalents, restricted cash, trade accounts receivable and accounts payable approximate fair value as of April 1, 2023 and December 31, 2022 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. Recent Accounting Pronouncements In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848 , that deferred the sunset date of Topic 848 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. The Company is evaluating the impact of electing to apply the amendments.

Merger

Merger	3 Months Ended
	Apr. 01, 2023
Business Combination and Asset Acquisition [Abstract]
Merger	Merger CD&R Merger Transaction 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. 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: • $300.0 million aggregate principal amount term loan facility, due August 2028; • $710.0 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 by Camelot Return Parent, LLC (“Camelot Return Parent”), an indirect parent of the Company, and are held by Arawak X, L.P. (“Arawak X”), an affiliate of CD&R; and • $195.0 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 issued by Camelot Return Parent. The calculation of the total consideration paid is as follows: 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 (1) 128,721 Total merger consideration 1,746,090 Fair value of common shares previously held by CD&R and other adjustments (2) 1,526,591 Total equity value $ 3,272,681 (1) Consists mainly of employee share-based compensation awards that were outstanding at that time the Merger was consummated. (2) 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: 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 $ 1,087,586 Accounts receivable 794,341 Inventories 768,827 Property, plant and equipment 581,617 Lease right-of-use assets 252,262 Goodwill 1,694,848 Intangible assets 2,610,685 Other assets 120,543 Total assets acquired 7,910,709 Accounts payable 329,896 Accrued liabilities 624,497 Long-term debt 2,467,210 Long-term lease liabilities 252,262 Deferred income tax liabilities 678,627 Other liabilities 285,536 Total liabilities assumed 4,638,028 Net assets acquired $ 3,272,681 The above purchase price allocation is based upon provisional information and is subject to revision during the measurement period (up to one year from the date of the Merger) 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 date of the Merger 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 and may include, but not limited to, adjustments pertaining to intangible assets acquired, property, plant and equipment acquired and tax liabilities assumed. 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 date of the Merger. Residual amounts will be allocated to goodwill. As part of pushdown accounting, the Company 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 relationships and 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: Fair Value Weighted Average Useful Life Customer relationships $ 2,088,548 13 Trade names and other 522,137 13 Total $ 2,610,685 The Company incurred transaction costs of $29.4 million associated with the Merger, of which $0.7 million was recognized in the period from July 25, 2022 through December 31, 2022 and $28.7 million was recognized in the period from January 1, 2022 through July 24, 2022. These costs are included in selling, general and administrative expenses on the Condensed Consolidated Statements of (Loss) Income. Unaudited Pro Forma Financial Information Had the Merger occurred at the beginning of 2022, unaudited pro forma revenues and net income for the three months ended April 1, 2023 and April 2, 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, 2022 or of future results.

Inventories

Inventories	3 Months Ended
	Apr. 01, 2023
Inventory Disclosure [Abstract]
Inventories	Inventories The following table sets forth the components of inventories: Successor April 1, 2023 December 31, 2022 Raw materials $ 323,980 $ 312,380 Work in process 68,480 67,424 Finished goods 179,427 172,024 Total inventories $ 571,887 $ 551,828

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Apr. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The following table sets forth the changes in the carrying amount of goodwill by reportable segment: Aperture Surface Shelter Total Balance, December 31, 2022 (Successor) $ 624,009 $ 790,452 $ 274,087 $ 1,688,548 Measurement period adjustments (1) 1,254 — — 1,254 Currency translation 427 320 — 747 Balance, April 1, 2023 (Successor) $ 625,690 $ 790,772 $ 274,087 $ 1,690,549 (1) Measurement period adjustments have been recorded as the Company has obtained additional information since the preliminary purchase price allocation of the assets and liabilities acquired in connection with the Merger. Intangible Assets, Net The following table sets forth the major components of intangible assets: Range of Life (Years) Weighted Average Amortization Period (Years) Cost Accumulated Amortization Net Carrying Value As of April 1, 2023 (1) (Successor) Amortized intangible assets: Trademarks, trade names and other 13 13 $ 522,137 $ (27,894) $ 494,243 Customer lists and relationships 13 13 2,088,548 (111,575) 1,976,973 Total intangible assets $ 2,610,685 $ (139,469) $ 2,471,216 As of December 31, 2022 (1) (Successor) Amortized intangible assets: Trademarks, trade names and other 13 13 $ 522,137 $ (18,332) $ 503,805 Customer lists and relationships 13 13 2,088,548 (73,330) 2,015,218 Total intangible assets $ 2,610,685 $ (91,662) $ 2,519,023 (1) In connection with the Merger, the Company recorded a provisional intangible asset fair value. The fair value is based on preliminary information and subject to revision during the measurement period. Intangible assets are amortized on a straight-line basis. Amortization expense related to intangible assets was $47.9 million for the three months ended April 1, 2023 and $49.0 million for the three months ended April 2, 2022.

Product Warranties

Product Warranties	3 Months Ended
	Apr. 01, 2023
Product Warranties Disclosures [Abstract]
Product Warranties	Product Warranties The following table sets forth the changes in the carrying amount of product warranties liability: Successor Predecessor Three Months Ended Three Months Ended Balance, beginning of period $ 202,463 $ 218,356 Warranties sold 324 390 Revenue recognized (612) (606) Expense 12,501 10,817 Settlements (11,292) (8,481) Balance, end of period $ 203,384 $ 220,476 Reflected as: Current liabilities – Rebates, warranties and other customer-related liabilities $ 26,936 $ 29,944 Noncurrent liabilities – Other long-term liabilities 176,448 190,532 Total product warranty liability $ 203,384 $ 220,476

Long-Term Debt

Long-Term Debt	3 Months Ended
	Apr. 01, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt The following table sets forth the components of long-term debt: Successor April 1, 2023 December 31, 2022 Effective Interest Rate Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Term loan facility, due April 2028 8.57 % $ 2,548,000 $ (335,240) $ — $ 2,212,760 $ 2,554,500 $ (348,769) $ — $ 2,205,731 Term loan facility, due August 2028 9.69 % 300,000 — (20,780) 279,220 300,000 — (21,538) 278,462 6.125% Senior Notes, due January 2029 12.16 % 343,866 (101,445) — 242,421 365,541 (111,524) — 254,017 8.750% Senior Secured Notes, due August 2028 10.61 % 710,000 — (50,714) 659,286 710,000 — (52,622) 657,378 Total long-term debt $ 3,901,866 $ (436,685) $ (71,494) $ 3,393,687 $ 3,930,041 $ (460,293) $ (74,160) $ 3,395,588 Reflected as: Current liabilities - Current portion of long-term debt $ 29,000 $ 29,000 Non-current liabilities - Long-term debt 3,364,687 3,366,588 Total long-term debt $ 3,393,687 $ 3,395,588 Fair value - Senior notes - Level 1 $ 904,809 $ 907,993 Fair value - Term loans - Level 2 2,562,460 2,580,000 Total fair value $ 3,467,269 $ 3,487,993 (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: Successor April 1, 2023 December 31, 2022 Available Borrowings Letters of Credit and Priority Payables Available Borrowings Letters of Credit and Priority Payables Asset-based lending facility $ 850,000 $ — $ 47,000 $ 850,000 $ — $ 48,000 Cash flow revolver (1) 115,000 — — 115,000 — — First-in-last-out tranche asset-based lending facility 95,000 — — 95,000 — — Total $ 1,060,000 $ — $ 47,000 $ 1,060,000 $ — $ 48,000 (1) Cash flow revolver commitments of $23.0 million matured in April 2023 and $92.0 million will mature in April 2026. Term Loan Facility due April 2028 and Cash Flow Revolver In April 2018, Ply Gem Midco, Inc. (“Ply Gem Midco”) entered into a Cash Flow Agreement (as amended from time to time, the “Cash Flow Credit Agreement”), which provides for (i) a term loan facility (the “Term Loan Facility”) in the aggregate principal amount of $2,600.0 million, issued with a discount of 0.5% and (ii) a cash flow-based revolving credit facility (the “Cash Flow Revolver”) of up to $115.0 million. In connection with the consummation of the Ply Gem merger, the Company and Ply Gem Midco entered into a joinder agreement in which the Company became the Borrower (as defined in the Cash Flow Credit Agreement) under the Term Loan Facility and Cash Flow Revolver (together the “Cash Flow Facilities”). On April 11, 2023, the Company amended the Cash Flow Credit Agreement to replace the adjusted LIBOR rate with the Secured Overnight Financing Rate (“SOFR”) rate. The Term Loan Facility amortizes in nominal quarterly installments equal to one percent of the aggregate initial principal amount thereof per annum, with the remaining balance payable upon final maturity. The Term Loan Facility bears annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Term SOFR rate with a credit spread adjustment of 0.10% (subject to a floor of 0.50%) plus an applicable margin of 3.25% per annum or (ii) an alternate base rate plus an applicable margin of 2.25% per annum. Loans outstanding under the Cash Flow Revolver bear annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Daily Simple SOFR rate or a Term SOFR rate with (only in the case of Term SOFR rate borrowings with an interest period greater than one month) a credit spread adjustment of 0.10% (subject to a floor of 0.00%) plus an applicable margin ranging from 2.50% to 3.00% per annum depending on the Company’s secured leverage ratio or (ii) an alternate base rate plus an applicable margin ranging from 1.50% to 2.00% per annum depending on the Company’s secured leverage ratio. There are no amortization payments under the Cash Flow Revolver. Additionally, unused commitments under the Cash Flow Revolver are subject to a fee ranging from 0.25% to 0.50% per annum depending on the Company’s secured leverage ratio. Subject to certain exceptions, the Term Loan Facility is subject to mandatory prepayments in an amount equal to: • the net cash proceeds of (i) certain asset sales, (ii) certain debt offerings and (iii) certain insurance recovery and condemnation events; and • 50% of annual excess cash flow (as defined in the Cash Flow Credit Agreement), subject to reduction to 25% and 0% if specified secured leverage ratio targets are met to the extent that the amount of such excess cash flow exceeds $10.0 million. No payments were required in 2022 under the year 2021 excess cash flow calculation. Both the Term Loan Facility and Cash Flow Revolver may be prepaid at the Company’s option at any time without premium or penalty (other than customary breakage costs), subject to minimum principal amount requirements. ABL Facility due July 2027 On April 12, 2018, Ply Gem Midco entered into an ABL Credit Agreement (as amended from time to time, the “ABL Credit Agreement”), which provides for (a) an asset-based revolving credit facility of up to $850.0 million (amended from time to time the “ABL Facility”), a portion of which is (i) available to United States (“U.S.”) borrowers and (ii) available to U.S. and Canadian borrowers. In connection with the consummation of the Ply Gem merger, the Company and Ply Gem Midco entered into a joinder agreement in which the Company became the Parent Borrower (as defined in the ABL Credit Agreement) under the ABL Facility, and (b) a first-in-last-out tranche asset-based revolving credit facility of up to $95.0 million (the “ABL FILO Facility”) available to U.S. borrowers. Borrowing availability under the ABL Facility and the ABL FILO Facility (collectively, the “ABL Facilities”) is determined by a monthly borrowing base collateral calculation that is based on specified percentages of the value of eligible inventory, accounts receivable, less certain allowances and subject to certain other adjustments as set forth in the ABL Credit Agreement. Availability is reduced by issuance of letters of credit as well as any borrowings. 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. Additionally, unused commitments under the ABL Facility are subject to a 0.25% per annum fee. 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. Additionally, unused commitments under the ABL FILO Facility are subject to a 0.25% per annum fee. Side Car Term Loan Facility due August 2028 On July 25, 2022, the Company entered into a Term Loan Credit Agreement (as amended from time to time, the “Side Car Term Loan Credit Agreement”) which provides for a term loan facility (the “Side Car Term Loan Facility”) in an original aggregate principal amount of $300.0 million. The Side Car Term Loan Credit Agreement will mature on August 1, 2028. Loans outstanding under the Side Car Term Loan Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a term SOFR rate plus 5.625% (subject to a SOFR floor of 0.50%) or (ii) an alternate base rate plus 4.625%. Borrowings under the Side Term Loan Credit Agreement amortize in equal quarterly installments in an amount equal to 1.00% per annum of the principal amount. The Side Car Term Loan Facility may be prepaid at the Company’s option at any time, subject to certain prepayment premiums if prepaid prior to August 1, 2026. 6.125% Senior Notes due January 2029 On September 24, 2020, the Company issued $500.0 million in aggregate principal amount of 6.125% Senior Notes due January 2029 (the “6.125% Senior Notes”). The 6.125% Senior Notes bear interest at 6.125% per annum and will mature on January 15, 2029. Interest is payable semi-annually in arrears on January 15 and July 15. The 6.125% Senior Notes are unsecured senior indebtedness and are effectively subordinated to all of the Company’s existing and future senior secured indebtedness, including indebtedness under the Term Loan Facility, the Cash Flow Revolver, the Side Car Term Loan Facility, the 8.750% Senior Secured Notes and the ABL Facilities, and are senior in right of payment to future subordinated indebtedness of the Company. The Company may redeem the 6.125% Senior Secured Notes in whole or in part at any time subject to certain prepayment premiums if the 6.125% Senior Secured Notes were to be redeemed prior to September 15, 2023. Repurchase of 6.125% Senior Notes The Company repurchased an aggregate principal amount of $21.7 million of 6.125% Senior Notes for $15.5 million in cash during the three months ended April 1, 2023. The repurchases, which resulted in the write-off of associated unamortized debt discount and deferred financing costs, resulted in a loss totaling $0.6 million, recognized as a loss on extinguishment of debt in the Condensed Consolidated Statements of Income. 8.750% Senior Secured Notes due August 2028 On July 25, 2022, the Company issued $710.0 million in aggregate principal amount of 8.750% Senior Secured Notes due August 2028 (the “8.750% Senior Secured Notes”). The 8.750% Senior Secured Notes bear interest at 8.750% per annum and will mature on August 1, 2028. Interest is payable semi-annually in arrears on January 15 and July 15 of each year. The 8.750% Senior Secured Notes are secured senior indebtedness and rank equal in right of payment with all existing and future senior indebtedness, and are senior in right of payment to all existing and future subordinated indebtedness of the Company, including the 6.125% Senior Notes. The Company may redeem the 8.750% Senior Secured Notes in whole or in part at any time subject to certain prepayment premiums if the 8.750% Senior Secured Notes were to be redeemed prior to August 1, 2026. Other Information 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 Cash Flow Credit Agreement, the ABL Credit Agreement, the Side Car Term Loan Facility and the Company’s various 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 Company’s various 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. 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 April 1, 2023. 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: 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) 0.00 % 0.50 % 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) % Origination 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 April 1, 2023: Other current assets $ 3,969 $ — Other assets, net $ — $ 78,119 Other current liabilities $ — $ 3,969 Fair value at December 31, 2022: Other current assets $ 7,000 $ — Other assets, net $ — $ 95,361 Other current liabilities $ — $ 7,000 Level in fair value hierarchy (2) Level 2 Level 2 (1) The May 2019 swap was de-designated from cash flow hedge accounting in April 2021. (2) Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market-based LIBOR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	3 Months Ended
	Apr. 01, 2023
Equity [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income The following tables sets forth the change in accumulated other comprehensive income (loss) attributable to the Company by each component of accumulated other comprehensive income, net of applicable income taxes: Foreign Currency Translation Adjustment Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2022 (Successor) $ (6,789) $ 40,962 $ 336 $ 34,509 Other comprehensive loss (963) (10,892) — (11,855) Balance, April 1, 2023 (Successor) $ (7,752) $ 30,070 $ 336 $ 22,654 Balance, December 31, 2021 (Predecessor) $ 22,741 $ (23,407) $ (4,946) $ (5,612) Other comprehensive income 4,784 67,984 — 72,768 Balance, April 2, 2022 (Predecessor) $ 27,525 $ 44,577 $ (4,946) $ 67,156

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Apr. 01, 2023
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	Share-Based Compensation Merger Transaction 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 (collectively, the “Pre-Merger 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 (“PSUs”) granted to certain key, non-executive 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. Resulting from the Merger, unvested restricted stock units were cancelled and converted into a contingent contractual right to receive a payment in cash equal to the Merger consideration per award and unvested stock options were cancelled and converted into a contingent contractual right to receive a payment in cash equal to the intrinsic value of the awards, subject to the same vesting conditions as the original awards. Resulting from the Merger, unvested PSUs that were granted to key employees and executives in March 2020 and to executives in March 2021 were cancelled and converted into a contingent contractual right to receive a cash payment from the Company equal to the product of the number of PSUs earned under the terms of the applicable award agreement, with the applicable total stockholder 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 three-year performance period applicable to such PSUs. PSUs granted in March 2020 vested and were paid out in cash during the three months ended April 1, 2023. PSUs granted in March 2021 to executives are expected to be paid out in cash in the first quarter of 2024. The Pre-Merger Awards are accounted for under ASC Topic 710. As of April 1, 2023, the Company has liabilities of $14.9 million classified within employee-related liabilities on its Condensed Consolidated Balance Sheet related to the Pre-Merger Awards that will be settled in cash. For the three months ended April 1, 2023, the Company paid out $89.5 million of cash to settle Pre-Merger Awards, which mainly related to those PSUs granted in March 2020 and vested in March 2023. Incentive Units Beginning in the fourth quarter of 2022, pursuant to an incentive unit grant agreement, certain participants were granted incentive units in Camelot Return Ultimate, L.P. (the “Partnership”). The incentive units provide the holder with the opportunity to receive, upon certain vesting events and subject to Partnership repurchase rights and conditions, a return based upon the appreciation of the Partnership’s equity value from the date of grant. The incentive units vest over a five-year period on a straight-line basis. For the three months ended April 1, 2023, the Company granted 27 thousand incentive units at an average grant date fair value of $49.76 per incentive unit. Compensation Expense For the three months ended April 1, 2023, the Company recognized $2.5 million of expense from incentive units and a gain of $4.8 million from the Pre-Merger Awards. The gain recognized on the Pre-Merger Awards during the three months ended April 1, 2023 related to the Company updating its vesting expectations for certain PSU awards which have a range of payouts based on an EBITDA-based metric. As of April 1, 2023, the Company estimates that unrecognized expense is expected to be recognized over a weighted-average period of 4.3 years totaling $46.5 million, of which $9.5 million relates to Pre-Merger Awards and $37.0 million relates to incentive units.

Income Taxes

Income Taxes	3 Months Ended
	Apr. 01, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective tax rate was 23.0% for the three months ended April 1, 2023 and 25.1% for the three months ended April 2, 2022. For the Predecessor and Successor periods, the Company’s effective tax rate includes state income taxes, foreign tax rate differentials and changes in the valuation allowance.

Reportable Segment and Geograph

Reportable Segment and Geographical Information	3 Months Ended
	Apr. 01, 2023
Segment Reporting [Abstract]
Reportable Segment and Geographical Information	Reportable Segment and Geographical Information The Company is 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 reportable segment offers a broad line of windows and doors at multiple price-points for residential new construction and repair and remodel end markets in the U.S. and Canada. Its main products include vinyl, aluminum, wood-composite and aluminum clad-wood windows and patio doors, as well as steel, wood-composite and fiberglass entry doors. • The Surface Solutions reportable segment offers a broad suite of surface solutions products and accessories at multiple price-points for the residential new construction and repair and remodel end markets as well as stone installation services. Its main products include vinyl siding and accessories, cellular polyvinyl chloride trim, vinyl fencing and railing, stone veneer and gutter protection products. • The Shelter Solutions reportable segment designs, engineers, manufactures and distributes extensive lines of metal products for the low-rise commercial construction market under multiple brand names and through a nationwide network of manufacturing plants and distribution centers. The Company defines low-rise commercial construction as building applications of up to five stories. 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 reportable 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. Any intercompany revenues or expenses are eliminated in consolidation. The following table sets forth net sales, Adjusted reportable segment EBITDA and a reconciliation to income before income taxes: Successor Predecessor Three Months Ended Three Months Ended Net sales: Aperture Solutions $ 604,569 $ 702,110 Surface Solutions 268,591 332,990 Shelter Solutions 405,928 531,738 Total net sales $ 1,279,088 $ 1,566,838 Adjusted reportable segment EBITDA: Aperture Solutions $ 64,793 $ 82,379 Surface Solutions 26,307 56,472 Shelter Solutions 83,414 89,568 Total reportable adjusted segment EBITDA 174,514 228,419 Corporate and other (47,792) 24,829 Depreciation and amortization (72,662) (73,932) Interest expense (94,111) (44,106) Foreign exchange gain 2,017 1,444 Loss on extinguishment of debt (563) — Other income, net 1,173 (5) (Loss) income before income taxes $ (37,424) $ 136,649 The following table sets forth net sales disaggregated by reportable segment: Successor Predecessor Three Months Ended Three Months Ended Aperture Solutions: Vinyl windows $ 567,193 $ 657,796 Aluminum windows and other 37,376 44,314 Total $ 604,569 $ 702,110 Surface Solutions: Vinyl siding $ 132,185 $ 161,200 Metal siding 60,437 73,702 Injection molded siding 12,486 18,773 Stone 18,019 20,322 Stone veneer installation and other 45,464 58,993 Total $ 268,591 $ 332,990 Shelter Solutions: Metal building products $ 405,928 $ 476,458 Metal coil coating — 55,280 Total $ 405,928 $ 531,738 Total net sales $ 1,279,088 $ 1,566,838

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Apr. 01, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies As a manufacturer of products primarily for use in building construction, the Company is inherently exposed to various types of contingent claims, both asserted and unasserted, in the ordinary course of business. As a result, from time to time, the Company may become involved in various legal proceedings or other contingent matters arising from claims or potential claims arising out of its operations and businesses that cover a wide range of matters, including, among others, environmental, contract, employment, intellectual property, securities, personal injury, property damage, product liability, warranty, and modification, adjustment or replacement of component parts or units sold, which may include product recalls. The Company insures (or self-insures) against these risks to the extent deemed prudent by its management and to the extent insurance is available. Management believes that the ultimate disposition of these matters will not have a material adverse effect on the Company’s results of operations, financial position or cash flows. However, such matters are subject to many uncertainties and outcomes and are not predictable with assurance. Environmental 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 impact the Company's current and future operations. The Company believes it is in material compliance with all applicable laws and regulations and has recorded a liability of $8.8 million at April 1, 2023 and December 31, 2022. Litigation 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 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 In January 2023, purported former stockholders filed two separate complaints challenging the fairness of the CD&R Merger. The complaints are captioned Firefighters’ Pension System of the City of Kansas City, Missouri Trust and Gary D. Voigt v. Affeldt et al., C.A. No. 2023-0091-JTL (Del. Ch.) and Whitebark Value Partners LP and Robert Garfield v. Clayton Dubilier & Rice, LLC et al., C.A. No. 2023-0092-JTL (Del. Ch.). In both complaints, the plaintiffs allege that CD&R and its affiliates controlled the Company prior to the transaction and that certain directors and officers of the Company, as well as CD&R and its affiliates, breached their fiduciary duties and engaged in conduct resulting in a sale of the Cornerstone Building Brands public stockholders’ shares to CD&R at an unfair price. The plaintiffs seek unspecified monetary damages, attorneys’ fees, expenses, and costs. The court consolidated the two cases, and on May 3, 2023, selected Whitebark Value Partners LP as lead plaintiff. The Company does not believe these claims have merit and intend to vigorously defend against them. The Company cannot predict with any degree of certainty the outcome of these matters or determine the extent of any potential liabilities. The Company also cannot provide an estimate of the possible loss or range of loss. The Company does not believe, based on currently available information, that the outcome of these proceedings will have a material adverse effect on its financial condition, although the outcome could be material to the Company’s operating results for any particular period, depending, in part, upon the operating results for such period.

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Apr. 01, 2023
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share is computed by dividing net income allocated to common shares by the weighted average number of common shares outstanding. Diluted income per common share, if applicable, considers the dilutive effect of common stock equivalents. The reconciliation of the numerator and denominator used for the computation of basic and diluted earnings per common share is as follows: Predecessor Three Months Ended Numerator for Basic and Diluted Earnings Per Common Share Net income applicable to common shares $ 101,526 Denominator for Basic and Diluted Earnings Per Common Share: Weighted average basic number of common shares outstanding 127,129 Common stock equivalents: Employee stock options 1,337 Weighted average diluted number of common shares outstanding 128,466 Basic earnings per common share $ 0.80 Diluted earnings per common share $ 0.79 Incentive plan securities excluded from dilution (1) 72 (1) Represents securities not included in the computation of diluted earnings per common share because their effect would have been anti-dilutive. The Company calculates earnings per share using the “two-class” method, whereby unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are “participating securities” and, therefore, these participating securities are treated as a separate class in computing earnings per share. The calculation of earnings per share presented here excludes the income attributable to unvested restricted stock units related to our Incentive Plan from the numerator and excludes the dilutive impact of those shares from the denominator. Awards subject to the achievement of performance conditions or market conditions for which such conditions had been met at the end of any of the periods presented are included in the computation of diluted earnings per common share if their effect was dilutive.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	3 Months Ended
	Apr. 01, 2023
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 : Successor Predecessor Three Months Ended Three Months Ended Supplemental cash flow information: Interest paid, net of amounts capitalized $ 89,062 $ 45,879 Income taxes paid $ 1,521 $ 1,562

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 01, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Condensed Consolidated Financial Statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These Condensed 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, 2022 and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s Consolidated Financial Statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the SEC. The accompanying Condensed Consolidated Financial Statements include the accounts and operations of the Company and its majority-owned subsidiaries and 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. All intercompany accounts and transactions have been eliminated in consolidation. Through application of pushdown accounting, the Company’s Condensed Consolidated Financial Statements are presented as Predecessor for periods prior to the Merger and Successor for subsequent periods. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. The results reported in these Condensed Consolidated Financial Statements should not be regarded as necessarily indicative of results that may be expected for the entire year.
Use of Estimates	Use of Estimates 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 Condensed Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for 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 valuation and expensing for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies and uncertainties and accounting for income taxes. Actual results may differ from the estimates used in preparing the Condensed Consolidated Financial Statements.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash equivalents consists of instruments with an original maturity of three months or less. As of April 1, 2023, the Company’s cash and cash equivalents were only invested in cash.
Accounts Receivable, Net	Accounts Receivable, Net The Company reports accounts receivable net of an allowance for expected credit losses. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to the Company by its customers. 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 its customers. The Company’s allowance for expected credit losses was $2.9 million at April 1, 2023 and was $2.1 million at December 31, 2022.
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 April 1, 2023 and December 31, 2022 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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848 , that deferred the sunset date of Topic 848 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. The Company is evaluating the impact of electing to apply the amendments.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Apr. 01, 2023
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 Condensed Consolidated Balance Sheets that total the amounts shown in the Condensed Consolidated Statements of Cash Flows: Successor April 1, December 31, Cash and cash equivalents $ 379,231 $ 553,551 Other current assets - Restricted cash (1) 463 463 Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 379,694 $ 554,014 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Condensed 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 Condensed Consolidated Balance Sheets that total the amounts shown in the Condensed Consolidated Statements of Cash Flows: Successor April 1, December 31, Cash and cash equivalents $ 379,231 $ 553,551 Other current assets - Restricted cash (1) 463 463 Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 379,694 $ 554,014 (1) Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Condensed Consolidated Balance Sheets.

Merger, Acquisitions, and Dives

Merger, Acquisitions, and Divestitures (Tables)	3 Months Ended
	Apr. 01, 2023
Business Combination and Asset Acquisition [Abstract]
Summary of Total Consideration	The calculation of the total consideration paid is as follows: 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 (1) 128,721 Total merger consideration 1,746,090 Fair value of common shares previously held by CD&R and other adjustments (2) 1,526,591 Total equity value $ 3,272,681 (1) Consists mainly of employee share-based compensation awards that were outstanding at that time the Merger was consummated. (2) Consists of 61.9 million common shares, with shares rolled over or acquired by Camelot Parent.
Summary of the Fair Value of Net Assets Acquired	The following table summarizes the fair value of net assets acquired: 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 $ 1,087,586 Accounts receivable 794,341 Inventories 768,827 Property, plant and equipment 581,617 Lease right-of-use assets 252,262 Goodwill 1,694,848 Intangible assets 2,610,685 Other assets 120,543 Total assets acquired 7,910,709 Accounts payable 329,896 Accrued liabilities 624,497 Long-term debt 2,467,210 Long-term lease liabilities 252,262 Deferred income tax liabilities 678,627 Other liabilities 285,536 Total liabilities assumed 4,638,028 Net assets acquired $ 3,272,681
Summary of Acquired Identifiable Intangible Assets	The provisional fair value and weighted average estimated useful life of identifiable intangible assets consists of the following: Fair Value Weighted Average Useful Life Customer relationships $ 2,088,548 13 Trade names and other 522,137 13 Total $ 2,610,685

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Apr. 01, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory Components	The following table sets forth the components of inventories: Successor April 1, 2023 December 31, 2022 Raw materials $ 323,980 $ 312,380 Work in process 68,480 67,424 Finished goods 179,427 172,024 Total inventories $ 571,887 $ 551,828

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Apr. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table sets forth the changes in the carrying amount of goodwill by reportable segment: Aperture Surface Shelter Total Balance, December 31, 2022 (Successor) $ 624,009 $ 790,452 $ 274,087 $ 1,688,548 Measurement period adjustments (1) 1,254 — — 1,254 Currency translation 427 320 — 747 Balance, April 1, 2023 (Successor) $ 625,690 $ 790,772 $ 274,087 $ 1,690,549
Schedule of Finite-Lived Intangible Activity	The following table sets forth the major components of intangible assets: Range of Life (Years) Weighted Average Amortization Period (Years) Cost Accumulated Amortization Net Carrying Value As of April 1, 2023 (1) (Successor) Amortized intangible assets: Trademarks, trade names and other 13 13 $ 522,137 $ (27,894) $ 494,243 Customer lists and relationships 13 13 2,088,548 (111,575) 1,976,973 Total intangible assets $ 2,610,685 $ (139,469) $ 2,471,216 As of December 31, 2022 (1) (Successor) Amortized intangible assets: Trademarks, trade names and other 13 13 $ 522,137 $ (18,332) $ 503,805 Customer lists and relationships 13 13 2,088,548 (73,330) 2,015,218 Total intangible assets $ 2,610,685 $ (91,662) $ 2,519,023 (1) In connection with the Merger, the Company 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)	3 Months Ended
	Apr. 01, 2023
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: Successor Predecessor Three Months Ended Three Months Ended Balance, beginning of period $ 202,463 $ 218,356 Warranties sold 324 390 Revenue recognized (612) (606) Expense 12,501 10,817 Settlements (11,292) (8,481) Balance, end of period $ 203,384 $ 220,476 Reflected as: Current liabilities – Rebates, warranties and other customer-related liabilities $ 26,936 $ 29,944 Noncurrent liabilities – Other long-term liabilities 176,448 190,532 Total product warranty liability $ 203,384 $ 220,476

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Apr. 01, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	The following table sets forth the components of long-term debt: Successor April 1, 2023 December 31, 2022 Effective Interest Rate Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Principal Outstanding Unamortized Fair Value Adjustment (1) Unamortized Discount and Issuance Costs Carrying Amount Term loan facility, due April 2028 8.57 % $ 2,548,000 $ (335,240) $ — $ 2,212,760 $ 2,554,500 $ (348,769) $ — $ 2,205,731 Term loan facility, due August 2028 9.69 % 300,000 — (20,780) 279,220 300,000 — (21,538) 278,462 6.125% Senior Notes, due January 2029 12.16 % 343,866 (101,445) — 242,421 365,541 (111,524) — 254,017 8.750% Senior Secured Notes, due August 2028 10.61 % 710,000 — (50,714) 659,286 710,000 — (52,622) 657,378 Total long-term debt $ 3,901,866 $ (436,685) $ (71,494) $ 3,393,687 $ 3,930,041 $ (460,293) $ (74,160) $ 3,395,588 Reflected as: Current liabilities - Current portion of long-term debt $ 29,000 $ 29,000 Non-current liabilities - Long-term debt 3,364,687 3,366,588 Total long-term debt $ 3,393,687 $ 3,395,588 Fair value - Senior notes - Level 1 $ 904,809 $ 907,993 Fair value - Term loans - Level 2 2,562,460 2,580,000 Total fair value $ 3,467,269 $ 3,487,993 (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: Successor April 1, 2023 December 31, 2022 Available Borrowings Letters of Credit and Priority Payables Available Borrowings Letters of Credit and Priority Payables Asset-based lending facility $ 850,000 $ — $ 47,000 $ 850,000 $ — $ 48,000 Cash flow revolver (1) 115,000 — — 115,000 — — First-in-last-out tranche asset-based lending facility 95,000 — — 95,000 — — Total $ 1,060,000 $ — $ 47,000 $ 1,060,000 $ — $ 48,000 (1) Cash flow revolver commitments of $23.0 million matured in April 2023 and $92.0 million will 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: 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) 0.00 % 0.50 % 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) % Origination 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 April 1, 2023: Other current assets $ 3,969 $ — Other assets, net $ — $ 78,119 Other current liabilities $ — $ 3,969 Fair value at December 31, 2022: Other current assets $ 7,000 $ — Other assets, net $ — $ 95,361 Other current liabilities $ — $ 7,000 Level in fair value hierarchy (2) Level 2 Level 2 (1) The May 2019 swap was de-designated from cash flow hedge accounting in April 2021. (2) Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market-based LIBOR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Apr. 01, 2023
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following tables sets forth the change in accumulated other comprehensive income (loss) attributable to the Company by each component of accumulated other comprehensive income, net of applicable income taxes: Foreign Currency Translation Adjustment Derivative Instruments Unrecognized Gain (Loss) on Retirement Benefits Total Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2022 (Successor) $ (6,789) $ 40,962 $ 336 $ 34,509 Other comprehensive loss (963) (10,892) — (11,855) Balance, April 1, 2023 (Successor) $ (7,752) $ 30,070 $ 336 $ 22,654 Balance, December 31, 2021 (Predecessor) $ 22,741 $ (23,407) $ (4,946) $ (5,612) Other comprehensive income 4,784 67,984 — 72,768 Balance, April 2, 2022 (Predecessor) $ 27,525 $ 44,577 $ (4,946) $ 67,156

Reportable Segment and Geogra_2

Reportable Segment and Geographical Information (Tables)	3 Months Ended
	Apr. 01, 2023
Segment Reporting [Abstract]
Summary of Adjusted Segment EBITDA	The following table sets forth net sales, Adjusted reportable segment EBITDA and a reconciliation to income before income taxes: Successor Predecessor Three Months Ended Three Months Ended Net sales: Aperture Solutions $ 604,569 $ 702,110 Surface Solutions 268,591 332,990 Shelter Solutions 405,928 531,738 Total net sales $ 1,279,088 $ 1,566,838 Adjusted reportable segment EBITDA: Aperture Solutions $ 64,793 $ 82,379 Surface Solutions 26,307 56,472 Shelter Solutions 83,414 89,568 Total reportable adjusted segment EBITDA 174,514 228,419 Corporate and other (47,792) 24,829 Depreciation and amortization (72,662) (73,932) Interest expense (94,111) (44,106) Foreign exchange gain 2,017 1,444 Loss on extinguishment of debt (563) — Other income, net 1,173 (5) (Loss) income before income taxes $ (37,424) $ 136,649
Summary of Disaggregation of Revenue	The following table sets forth net sales disaggregated by reportable segment: Successor Predecessor Three Months Ended Three Months Ended Aperture Solutions: Vinyl windows $ 567,193 $ 657,796 Aluminum windows and other 37,376 44,314 Total $ 604,569 $ 702,110 Surface Solutions: Vinyl siding $ 132,185 $ 161,200 Metal siding 60,437 73,702 Injection molded siding 12,486 18,773 Stone 18,019 20,322 Stone veneer installation and other 45,464 58,993 Total $ 268,591 $ 332,990 Shelter Solutions: Metal building products $ 405,928 $ 476,458 Metal coil coating — 55,280 Total $ 405,928 $ 531,738 Total net sales $ 1,279,088 $ 1,566,838

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Apr. 01, 2023
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: Predecessor Three Months Ended Numerator for Basic and Diluted Earnings Per Common Share Net income applicable to common shares $ 101,526 Denominator for Basic and Diluted Earnings Per Common Share: Weighted average basic number of common shares outstanding 127,129 Common stock equivalents: Employee stock options 1,337 Weighted average diluted number of common shares outstanding 128,466 Basic earnings per common share $ 0.80 Diluted earnings per common share $ 0.79 Incentive plan securities excluded from dilution (1) 72 (1) Represents securities not included in the computation of diluted earnings per common share because their effect would have been anti-dilutive.

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	3 Months Ended
	Apr. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Cash Flow Supplemental Information	The following table sets forth supplemental cash flow information : Successor Predecessor Three Months Ended Three Months Ended Supplemental cash flow information: Interest paid, net of amounts capitalized $ 89,062 $ 45,879 Income taxes paid $ 1,521 $ 1,562

Basis of Presentation- Narrativ

Basis of Presentation- Narrative (Details)	3 Months Ended
	Apr. 01, 2023 segment $ / shares shares	Dec. 31, 2022 $ / shares shares	Jul. 25, 2022 vote $ / shares shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment	3
Cash used to settle award, par value (in dollars per share)			$ 24.65
Common stock, shares authorized (in shares) | shares	1,000	1,000	1,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, number of votes per share | vote			1

Significant Accounting Polici_4

Significant Accounting Policies - Restricted Cash (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022	Apr. 02, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash and cash equivalents	$ 379,231	$ 553,551
Other current assets - Restricted cash	463	463
Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows	$ 379,694	$ 554,014	$ 544,246	$ 396,658

Significant Accounting Polici_5

Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	Apr. 01, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Allowance for credit loss	$ 2.9	$ 2.1

Merger - Narrative (Details)

Merger - Narrative (Details) - Cornerstone Building Brands, Inc Merger - USD ($) shares in Millions, $ in Millions		5 Months Ended	7 Months Ended
	Jul. 25, 2022	Dec. 31, 2022	Jul. 24, 2022
Business Acquisition [Line Items]
Cash	$ 564.4
Acquisition related expenses	29.4	$ 0.7	$ 28.7
8.750% Senior Secured Notes due January 2028 | Secured Debt
Business Acquisition [Line Items]
Aggregate principal amount	$ 710
Debt instrument, interest rate, stated percentage	8.75%
Secured Debt | Term loan facility, due August 2028 | Line of Credit
Business Acquisition [Line Items]
Aggregate principal amount	$ 300
CD&R
Business Acquisition [Line Items]
Number of shares previously held by CD&R (in shares)	61.9		61.9
Arawak X, L.P. | 2.99% Senior Payment-In-Kind Notes Due 2029 | Payment in Kind (PIK) Note
Business Acquisition [Line Items]
Aggregate principal amount	$ 464.4
Debt instrument, interest rate, stated percentage	2.99%
Camelot Return Parent, LLC
Business Acquisition [Line Items]
Preferred stock value	$ 195
Camelot Return Parent, LLC | 2.99% Senior Payment-In-Kind Notes Due 2029 | Payment in Kind (PIK) Note
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage	2.99%

Merger - Total Consideration in

Merger - Total Consideration in Merger (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 25, 2022	Apr. 01, 2023	Dec. 31, 2022	Jul. 24, 2022
Business Acquisition [Line Items]
Common shares purchased (in shares)		1,000	1,000
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Common shares purchased (in shares)	65,613,349
Common share closing price (in dollars 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 - Schedule of Assets and

Merger - Schedule of Assets and Liabilities in Merger (Details) - USD ($) $ in Thousands	Jul. 25, 2022	Apr. 01, 2023	Dec. 31, 2022
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill		$ 1,690,549	$ 1,688,548
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 and cash equivalent	1,087,586
Accounts receivable	794,341
Inventories	768,827
Property, plant and equipment	581,617
Lease right-of-use assets	252,262
Goodwill	1,694,848
Intangible assets	2,610,685
Other assets	120,543
Total assets acquired	7,910,709
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable	329,896
Accrued liabilities	624,497
Long-term debt	2,467,210
Long-term lease liabilities	252,262
Deferred income tax liabilities	678,627
Other liabilities	285,536
Total liabilities assumed	4,638,028
Net assets acquired	$ 3,272,681

Merger - Intangible Assets in M

Merger - 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

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 323,980	$ 312,380
Work in process	68,480	67,424
Finished goods	179,427	172,024
Total inventories	$ 571,887	$ 551,828

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2023 USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 1,688,548
Measurement period adjustments	1,254
Currency translation	747
Ending balance	1,690,549
Aperture Solutions
Goodwill [Roll Forward]
Beginning balance	624,009
Measurement period adjustments	1,254
Currency translation	427
Ending balance	625,690
Surface Solutions
Goodwill [Roll Forward]
Beginning balance	790,452
Measurement period adjustments	0
Currency translation	320
Ending balance	790,772
Shelter Solutions
Goodwill [Roll Forward]
Beginning balance	274,087
Measurement period adjustments	0
Currency translation	0
Ending balance	$ 274,087

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Asset Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Apr. 01, 2023	Dec. 31, 2022
Goodwill [Line Items]
Cost	$ 2,610,685	$ 2,610,685
Accumulated Amortization	(139,469)	(91,662)
Net Carrying Value	$ 2,471,216	$ 2,519,023
Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)	13 years	13 years
Cost	$ 522,137	$ 522,137
Accumulated Amortization	(27,894)	(18,332)
Net Carrying Value	$ 494,243	$ 503,805
Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years	13 years
Cost	$ 2,088,548	$ 2,088,548
Accumulated Amortization	(111,575)	(73,330)
Net Carrying Value	$ 1,976,973	$ 2,015,218
Weighted Average | Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)	13 years	13 years
Weighted Average | Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years	13 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 47.9	$ 49

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 202,463	$ 218,356
Warranties sold	324	390
Revenue recognized	(612)	(606)
Expense	12,501	10,817
Settlements	(11,292)	(8,481)
Balance, end of period	203,384	220,476
Current liabilities – Rebates, warranties and other customer-related liabilities	26,936	29,944
Noncurrent liabilities – Other long-term liabilities	176,448	190,532
Total product warranty liability	$ 203,384	$ 220,476

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022	Jul. 25, 2022	Sep. 24, 2020
Debt Instrument [Line Items]
Principal Outstanding	$ 3,901,866	$ 3,930,041
Unamortized fair value adjustment	(436,685)	(460,293)
Unamortized Discount and Issuance Costs	(71,494)	(74,160)
Carrying Amount	3,393,687	3,395,588
Current liabilities - Current portion of long-term debt	29,000	29,000
Non-current liabilities - Long-term debt	3,364,687	3,366,588
Fair value	3,467,269	3,487,993
Senior Notes | Level 1
Debt Instrument [Line Items]
Fair value	904,809	907,993
Term Loans | Level 2
Debt Instrument [Line Items]
Fair value	$ 2,562,460	2,580,000
Term loan facility, due April 2028
Debt Instrument [Line Items]
Effective Interest Rate	8.57%
Principal Outstanding	$ 2,548,000	2,554,500
Unamortized fair value adjustment	(335,240)	(348,769)
Unamortized Discount and Issuance Costs	0	0
Carrying Amount	$ 2,212,760	2,205,731
Term loan facility, due August 2028
Debt Instrument [Line Items]
Effective Interest Rate	9.69%
Principal Outstanding	$ 300,000	300,000
Unamortized fair value adjustment	0	0
Unamortized Discount and Issuance Costs	(20,780)	(21,538)
Carrying Amount	$ 279,220	278,462
6.125% Senior Notes, due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%		6.125%	6.125%
Effective Interest Rate	12.16%
Principal Outstanding	$ 343,866	365,541
Unamortized fair value adjustment	(101,445)	(111,524)
Unamortized Discount and Issuance Costs	0	0
Carrying Amount	$ 242,421	254,017
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%		8.75%
Effective Interest Rate	10.61%
Principal Outstanding	$ 710,000	710,000
Unamortized fair value adjustment	0	0
Unamortized Discount and Issuance Costs	(50,714)	(52,622)
Carrying Amount	$ 659,286	$ 657,378

Long-Term Debt - Revolving Cred

Long-Term Debt - Revolving Credit Facilities (Details) - Line of Credit - USD ($) $ in Thousands	Apr. 01, 2023	Dec. 31, 2022
Revolving Credit Facility and Letter of Credit
Line of Credit Facility [Line Items]
Available	$ 1,060,000	$ 1,060,000
Revolving Credit Facility and Letter of Credit | Asset-based lending facility
Line of Credit Facility [Line Items]
Available	850,000	850,000
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	95,000
Borrowings
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings | Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings | Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings | First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letters of Credit and Priority Payables
Line of Credit Facility [Line Items]
Long-term line of credit	47,000	48,000
Letters of Credit and Priority Payables | Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	47,000	48,000
Letters of Credit and Priority Payables | Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letters of Credit and Priority Payables | 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 - Term Loan Faci

Long-Term Debt - Term Loan Facility Due April 2028 and Cash Flow Revolver (Details)	1 Months Ended
	Apr. 30, 2018 USD ($)
Term Loan Facility
Debt Instrument [Line Items]
Discount rate (as a percent)	0.50%
Quarterly amortization installment percentage factor	1%
Mandatory prepayment, percentage of annual excess cash flow	50%
Covenant compliance, excess cash flow, minimum	$ 10,000,000
Term Loan Facility | Minimum | Leverage Ratio Target Achieved
Debt Instrument [Line Items]
Mandatory prepayment, percentage of annual excess cash flow	25%
Term Loan Facility | Maximum | Leverage Ratio Target Achieved
Debt Instrument [Line Items]
Mandatory prepayment, percentage of annual excess cash flow	0%
Term Loan Facility | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Credit spread adjustment	0.10%
Spread on variable rate, floor	0.50%
Basis spread on variable rate	3.25%
Term Loan Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Term Loan Facility | Ply Gem
Debt Instrument [Line Items]
Aggregate principal amount	$ 2,600,000,000
Cash Flow Revolver | Minimum | Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee	0.25%
Cash Flow Revolver | Maximum | Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee	0.50%
Cash Flow Revolver | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Credit spread adjustment	0.10%
Spread on variable rate, floor	0%
Cash Flow Revolver | Secured Overnight Financing Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Cash Flow Revolver | Secured Overnight Financing Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	3%
Cash Flow Revolver | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Cash Flow Revolver | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2%
Cash Flow Revolver | Ply Gem
Debt Instrument [Line Items]
Available	$ 115,000,000

Long-Term Debt - ABL Facility d

Long-Term Debt - ABL Facility due July 2027 (Details)	Apr. 12, 2018 USD ($)
ABL FILO Facility | Minimum | Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee	0.25%
ABL FILO Facility | Secured Overnight Financing Rate | Line of Credit
Debt Instrument [Line Items]
Spread on variable rate, floor	0%
ABL FILO Facility | Secured Overnight Financing Rate | Minimum | Line of Credit
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
ABL FILO Facility | Secured Overnight Financing Rate | Maximum | Line of Credit
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%
ABL FILO Facility | Base Rate | Minimum | Line of Credit
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
ABL FILO Facility | Base Rate | Maximum | Line of Credit
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
ABL Facility | Minimum | Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee	0.25%
ABL Facility | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Spread on variable rate, floor	0%
ABL Facility | Secured Overnight Financing Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
ABL Facility | Secured Overnight Financing Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
ABL Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.25%
ABL Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Revolving Credit Facility | ABL FILO Facility | Line of Credit
Debt Instrument [Line Items]
Accordion feature, increase limit	$ 95,000,000
Revolving Credit Facility | ABL Facility
Debt Instrument [Line Items]
Available	$ 850,000,000

Long-Term Debt - Side Car Term

Long-Term Debt - Side Car Term Loan Facility due August 2028 (Details) - Secured Debt - Side Car Term Loan Facility	Jul. 25, 2022 USD ($)
Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	5.625%
Spread on variable rate, floor	0.50%
Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	4.625%
Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount	$ 300,000,000
Percentage of principal amount to be paid quarterly	1%

Long-Term Debt - Senior Notes d

Long-Term Debt - Senior Notes due January 2029 (Details) - USD ($)	Apr. 01, 2023	Jul. 25, 2022	Sep. 24, 2020
6.125% Senior Notes, due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%	6.125%	6.125%
6.125% Senior Notes, due January 2029 | Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount			$ 500,000,000
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%	8.75%
8.750% Senior Secured Notes, due August 2028 | Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount		$ 710,000,000

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	3 Months Ended
	Apr. 01, 2023	Jul. 25, 2022	Sep. 24, 2020
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%	6.125%	6.125%
Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount	$ 21.7
Repurchase amount	15.5
Recognized loss	$ 0.6

Long-Term Debt - Senior Secured

Long-Term Debt - Senior Secured Notes due August 2028 (Details) - USD ($)	Apr. 01, 2023	Jul. 25, 2022	Sep. 24, 2020
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%	8.75%
8.750% Senior Secured Notes, due August 2028 | Senior Notes
Debt Instrument [Line Items]
Principal Outstanding		$ 710,000,000
6.125% Senior Notes, due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%	6.125%	6.125%
6.125% Senior Notes, due January 2029 | Senior Notes
Debt Instrument [Line Items]
Principal Outstanding			$ 500,000,000

Long-Term Debt - Covenant Compl

Long-Term Debt - Covenant Compliance (Details) - ABL Credit Agreement - Line of Credit	3 Months Ended
	Apr. 01, 2023 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 ($)	Apr. 01, 2023	Dec. 31, 2022
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	$ 3,969,000	$ 7,000,000
May 2019 Swap | Other assets, net
Debt Instrument [Line Items]
Asset	0	0
May 2019 Swap | Other current liabilities
Debt Instrument [Line Items]
Liabilities	$ 0	0
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	0
April 2021 Swaps | Other assets, net
Debt Instrument [Line Items]
Asset	78,119,000	95,361,000
April 2021 Swaps | Other current liabilities
Debt Instrument [Line Items]
Liabilities	$ 3,969,000	$ 7,000,000
April 2021 Swaps | LIBOR Swap Rate
Debt Instrument [Line Items]
Derivative, floor interest rate	0.50%

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,728,945	$ 1,176,339
Other comprehensive income (loss)	(11,855)	72,768
Ending balance	1,690,597	1,359,123
Total Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	34,509	(5,612)
Other comprehensive income (loss)	(11,855)	72,768
Ending balance	22,654	67,156
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(6,789)	22,741
Other comprehensive income (loss)	(963)	4,784
Ending balance	(7,752)	27,525
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	40,962	(23,407)
Other comprehensive income (loss)	(10,892)	67,984
Ending balance	30,070	44,577
Unrecognized Gain (Loss) on Retirement Benefits
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	336	(4,946)
Other comprehensive income (loss)	0	0
Ending balance	$ 336	$ (4,946)

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Apr. 01, 2023 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition	4 years 3 months 18 days
Unrecognized share-based compensation expense	$ 46.5
PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	3 years
Pre-Merger Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash used to settle award	$ 89.5
Allocated share-based compensation expense	4.8
Unrecognized share-based compensation expense	9.5
Pre-Merger Awards | Employee-Related Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liability to be cash settled	$ 14.9
Incentive Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Granted during period (in shares) | shares	27
Average grant date fair value (in dollars per share) | $ / shares	$ 49.76
Allocated share-based compensation expense	$ 2.5
Unrecognized share-based compensation expense	$ 37

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Income Tax Disclosure [Abstract]
Effective tax rate	23%	25.10%

Reportable Segment and Geogra_3

Reportable Segment and Geographical Information - Adjusted Segment EBITDA (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2023 USD ($) segment	Apr. 02, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Total net sales	$ 1,279,088	$ 1,566,838
Adjusted segment EBITDA	174,514	228,419
Corporate and other	(47,792)	24,829
Depreciation and amortization	(72,662)	(73,932)
Interest expense	(94,111)	(44,106)
Foreign exchange gain	2,017	1,444
Loss on extinguishment of debt	(563)	0
Other income (expense), net	1,173	(5)
(Loss) income before income taxes	(37,424)	136,649
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	604,569	702,110
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	268,591	332,990
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	405,928	531,738
Operating Segments | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	604,569	702,110
Adjusted segment EBITDA	64,793	82,379
Operating Segments | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	268,591	332,990
Adjusted segment EBITDA	26,307	56,472
Operating Segments | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	405,928	531,738
Adjusted segment EBITDA	$ 83,414	$ 89,568

Reportable Segment and Geogra_4

Reportable Segment and Geographical Information - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Segment Reporting Information [Line Items]
Total net sales	$ 1,279,088	$ 1,566,838
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	604,569	702,110
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	268,591	332,990
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	405,928	531,738
Vinyl windows | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	567,193	657,796
Aluminum windows and other | Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	37,376	44,314
Vinyl siding | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	132,185	161,200
Metal siding | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	60,437	73,702
Injection molded siding | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	12,486	18,773
Stone | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	18,019	20,322
Stone veneer installation and other | Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	45,464	58,993
Metal building products | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	405,928	476,458
Metal coil coating | Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	$ 0	$ 55,280

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	1 Months Ended
	Jan. 31, 2023 complaint	Apr. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)
Environmental Matters
Loss Contingencies [Line Items]
Liability accrual | $		$ 8.8	$ 8.8
CD&R Merger
Loss Contingencies [Line Items]
Number of complaints filed | complaint	2

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Numerator for Basic and Diluted Earnings Per Common Share
Net income (loss) applicable to common shares, basic	$ (28,815)	$ 101,526
Net income (loss) applicable to common shares, diluted		$ 101,526
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding (in shares)		127,129
Common stock equivalents:
Weighted average diluted number of common shares outstanding (in shares)		128,466
Basic earnings per common share (in dollars per share)		$ 0.80
Diluted earnings per common share (in dollars per share)		$ 0.79
Incentive Plan securities excluded from dilution (in shares)		72
Employee stock options
Common stock equivalents:
Employee stock options (in shares)		1,337

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2023	Apr. 02, 2022
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$ 89,062	$ 45,879
Income taxes paid	$ 1,521	$ 1,562