As discussed in Note 1 - Basis of Financial Statement Presentation the Company identified errors in the consolidated and combined financial statements of prior periods. A summary of the corrections to the impacted financial statement line items in the previously issued Consolidated Balance Sheet as of December 31, 2023, and the Consolidated and Combined Statements of Operations, Comprehensive Income, Changes in Stockholders’ Equity, and Cash Flows as of and for the years ended December 31, 2023 and 2022, included in the previously filed Annual Report on Form 10-K, is provided below.


	As of December 31, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		As Restated and Reclassified
ASSETS
Current assets:
Cash and cash equivalents	$	108.6	$	—	$	108.6	$	—	$	108.6
Accounts receivable and unbilled services, net	1,052.1		(3.2)		1,048.9		(60.4)		988.5
Prepaid expenses and other	92.4		0.9		93.3		(8.7)		84.6
Current assets held for sale from discontinued operations	—		—		—		69.1		69.1
Total current assets	1,253.1		(2.3)		1,250.8		—		1,250.8
Property, plant and equipment, net	220.9		(7.7)		213.2		(40.6)		172.6
Goodwill, net	2,029.3		(13.4)		2,015.9		(276.5)		1,739.4
Intangible assets, net	771.2		—		771.2		(43.1)		728.1
Deferred income taxes	3.2		—		3.2		—		3.2
Other assets, net	79.5		(1.2)		78.3		(8.6)		69.7
Long-term assets held for sale from discontinued operations	—		—		—		368.8		368.8
Total assets	$	4,357.2	$	(24.6)	$	4,332.6	$	—	$	4,332.6
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	132.8	$	4.6	$	137.4	$	(4.5)	$	132.9
Accrued expenses and other current liabilities	356.1		(3.3)		352.8		(17.3)		335.5
Unearned revenue	241.4		1.2		242.6		(28.4)		214.2
Current portion of long-term debt	26.1		—		26.1		—		26.1
Short-term operating lease liabilities	19.5		—		19.5		(2.3)		17.2
Current liabilities held for sale from discontinued operations	—		—		—		52.5		52.5
Total current liabilities	775.9		2.5		778.4		—		778.4
Long-term debt, less current portion	1,565.9		—		1,565.9		—		1,565.9
Operating lease liabilities	66.5		—		66.5		(3.7)		62.8
Deferred income taxes and other tax liabilities	148.8		(1.1)		147.7		—		147.7
Other liabilities	61.3		(1.3)		60.0		(27.9)		32.1
Long-term liabilities held for sale from discontinued operations	—		—		—		31.6		31.6
Total liabilities	$	2,618.4	$	0.1	$	2,618.5	$	—	$	2,618.5
Commitments and contingent liabilities
Equity
Former parent investment	—		—		—		—		—
Common stock	0.1		—		0.1		—		0.1
Additional paid-in capital	2,006.2		(8.2)		1,998.0		—		1,998.0
Accumulated deficit	(49.1)		(19.4)		(68.5)		—		(68.5)
Accumulated other comprehensive loss	(218.4)		2.9		(215.5)		—		(215.5)
Total equity	$	1,738.8	$	(24.7)	$	1,714.1	$	—	$	1,714.1
Total liabilities and equity	$	4,357.2	$	(24.6)	$	4,332.6	$	—	$	4,332.6


	Three Months Ended March 31, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	764.2	$	(0.5)	$	763.7	$	(69.8)	$	—	$	693.9
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	636.2		—		636.2		(46.1)		(48.6)		541.5
Selling, general and administrative expenses, exclusive of depreciation and amortization	78.0		5.2		83.2		(15.0)		48.6		116.8
Depreciation and amortization	22.8		0.3		23.1		(2.2)		—		20.9

Restructuring and other charges	1.2		—		1.2		(0.6)		—		0.6
Total costs and expenses	738.2		5.5		743.7		(63.9)		—		679.8
Operating income (loss)	26.0		(6.0)		20.0		(5.9)		—		14.1
Other income (expense):
Interest income	—		—		—		—		0.1		0.1
Foreign exchange gain (loss)	(5.5)		—		(5.5)		0.3		—		(5.2)
Other, net	0.6		—		0.6		—		(0.1)		0.5
Income (loss) before income taxes	21.1		(6.0)		15.1		(5.6)		—		9.5
Provision for (benefit from) income taxes	3.7		(1.1)		2.6		(1.1)		—		1.5
Net income	$	17.4	$	(4.9)	$	12.5	$	(4.5)	$	—	$	8.0



Earnings per common share
Basic - continuing operations	$	0.20			$	0.14					$	0.09
Basic - discontinued operations	$	—			$	—					$	0.05
Basic	$	0.20			$	0.14					$	0.14

Diluted - continuing operations	$	0.20			$	0.14					$	0.09
Diluted - discontinued operations	$	—			$	—					$	0.05
Diluted	$	0.20			$	0.14					$	0.14


	Three Months Ended June 30, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	793.0	$	(3.1)	$	789.9	$	(64.8)	$	—	$	725.1
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	649.4		(1.2)		648.2		(44.3)		(35.2)		568.7
Selling, general and administrative expenses, exclusive of depreciation and amortization	80.8		(5.4)		75.4		(12.8)		35.2		97.8
Depreciation and amortization	25.1		0.4		25.5		(2.1)		—		23.4

Restructuring and other charges	3.9		—		3.9		(0.3)		—		3.6
Total costs and expenses	759.2		(6.2)		753.0		(59.5)		—		693.5
Operating income (loss)	33.8		3.1		36.9		(5.3)		—		31.6
Other income (expense):
Interest expense	(0.7)		—		(0.7)		—		—		(0.7)
Foreign exchange gain (loss)	5.4		(0.2)		5.2		—		—		5.2
Other, net	0.4		—		0.4		0.1		—		0.5
Income (loss) before income taxes	38.9		2.9		41.8		(5.2)		—		36.6
Provision for (benefit from) income taxes	10.6		0.4		11.0		0.6		—		11.6
Net income	$	28.3	$	2.5	$	30.8	$	(5.8)	$	—	$	25.0



Earnings per common share:
Basic - continuing operations	$	0.32			$	0.35					$	0.28
Basic - discontinued operations	$	—			$	—					$	0.07
Basic	$	0.32			$	0.35					$	0.35

Diluted - continuing operations	$	0.32			$	0.35					$	0.28
Diluted - discontinued operations	$	—			$	—					$	0.07
Diluted	$	0.32			$	0.35					$	0.35


	Six Months Ended June 30, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	1,557.2	$	(3.6)	$	1,553.6	$	(134.6)	$	—	$	1,419.0
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	1,285.6		(1.2)		1,284.4		(90.4)		(83.8)		1,110.2
Selling, general and administrative expenses, exclusive of depreciation and amortization	158.8		(0.2)		158.6		(27.8)		83.8		214.6
Depreciation and amortization	47.9		0.7		48.6		(4.3)		—		44.3

Restructuring and other charges	5.1		—		5.1		(0.9)		—		4.2
Total costs and expenses	1,497.4		(0.7)		1,496.7		(123.4)		—		1,373.3
Operating income (loss)	59.8		(2.9)		56.9		(11.2)		—		45.7
Other income (expense):
Interest expense	(0.7)		—		(0.7)		—		0.1		(0.6)
Foreign exchange gain (loss)	(0.1)		(0.2)		(0.3)		0.3		—		—
Other, net	1.0		—		1.0		0.1		(0.1)		1.0
Income (loss) before income taxes	60.0		(3.1)		56.9		(10.8)		—		46.1
Provision for (benefit from) income taxes	14.3		(0.7)		13.6		(0.5)		—		13.1
Net income	$	45.7	$	(2.4)	$	43.3	$	(10.3)	$	—	$	33.0



Earnings per common share:
Basic - continuing operations	$	0.51			$	0.49					$	0.37
Basic - discontinued operations	$	—			$	—					$	0.12
Basic	$	0.51			$	0.49					$	0.49

Diluted - continuing operations	$	0.51			$	0.49					$	0.37
Diluted - discontinued operations	$	—			$	—					$	0.12
Diluted	$	0.51			$	0.49					$	0.49


	Three Months Ended September 30, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	776.4	$	0.8	$	777.2	$	(63.4)	$	—	$	713.8
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	647.3		1.4		648.7		(44.8)		(40.1)		563.8
Selling, general and administrative expenses, exclusive of depreciation and amortization	78.9		(0.1)		78.8		(12.1)		40.1		106.8
Depreciation and amortization	24.6		0.4		25.0		(2.2)		—		22.8

Restructuring and other charges	11.6		—		11.6		(1.5)		—		10.1
Total costs and expenses	762.4		1.7		764.1		(60.6)		—		703.5
Operating income (loss)	14.0		(0.9)		13.1		(2.8)		—		10.3
Other income (expense):
Interest expense	(34.6)		—		(34.6)		—		—		(34.6)
Foreign exchange gain (loss)	(0.9)		(0.2)		(1.1)		(0.1)		—		(1.2)
Other, net	3.6		—		3.6		—		—		3.6
Income (loss) before income taxes	(17.9)		(1.1)		(19.0)		(2.9)		—		(21.9)
Provision for (benefit from) income taxes	(4.8)		(0.2)		(5.0)		(0.8)		—		(5.8)
Net loss	$	(13.1)	$	(0.9)	$	(14.0)	$	(2.1)	$	—	$	(16.1)



Earnings (loss) per common share:
Basic - continuing operations	$	(0.15)			$	(0.16)					$	(0.18)
Basic - discontinued operations	$	—			$	—					$	0.02
Basic	$	(0.15)			$	(0.16)					$	(0.16)

Diluted - continuing operations	$	(0.15)			$	(0.16)					$	(0.18)
Diluted - discontinued operations	$	—			$	—					$	0.02
Diluted	$	(0.15)			$	(0.16)					$	(0.16)


	Nine Months Ended September 30, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	2,333.6	$	(2.8)	$	2,330.8	$	(198.0)	$	—	$	2,132.8
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	1,932.9		0.2		1,933.1		(135.2)		(123.9)		1,674.0
Selling, general and administrative expenses, exclusive of depreciation and amortization	237.7		(0.3)		237.4		(39.9)		123.9		321.4
Depreciation and amortization	72.5		1.1		73.6		(6.5)		—		67.1

Restructuring and other charges	16.7		—		16.7		(2.4)		—		14.3
Total costs and expenses	2,259.8		1.0		2,260.8		(184.0)		—		2,076.8
Operating income (loss)	73.8		(3.8)		70.0		(14.0)		—		56.0
Other income (expense):
Interest expense	(35.3)		—		(35.3)		—		0.1		(35.2)
Foreign exchange gain (loss)	(1.0)		(0.4)		(1.4)		0.2		—		(1.2)
Other, net	4.6		—		4.6		0.1		(0.1)		4.6
Income (loss) before income taxes	42.1		(4.2)		37.9		(13.7)		—		24.2
Provision for (benefit from) income taxes	9.5		(0.9)		8.6		(1.3)		—		7.3
Net income	$	32.6	$	(3.3)	$	29.3	$	(12.4)	$	—	$	16.9



Earnings per common share:
Basic - continuing operations	$	0.37			$	0.33					$	0.19
Basic - discontinued operations	$	—			$	—					$	0.14
Basic	$	0.37			$	0.33					$	0.33

Diluted - continuing operations	$	0.37			$	0.33					$	0.19
Diluted - discontinued operations	$	—			$	—					$	0.14
Diluted	$	0.37			$	0.33					$	0.33


	Year Ended December 31, 2023
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	3,109.0	$	(3.2)	$	3,105.8	$	(263.3)	$	—	$	2,842.5
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	2,588.6		0.9		2,589.5		(176.8)		(160.8)		2,251.9
Selling, general and administrative expenses, exclusive of depreciation and amortization	336.6		3.6		340.2		(52.9)		160.8		448.1
Depreciation and amortization	96.4		1.6		98.0		(8.7)		—		89.3
Long-lived and goodwill asset impairments	—		13.4		13.4		(13.4)		—		—
Restructuring and other charges	24.3		—		24.3		(3.1)		—		21.2
Total costs and expenses	3,045.9		19.5		3,065.4		(254.9)		—		2,810.5
Operating income (loss)	63.1		(22.7)		40.4		(8.4)		—		32.0
Other income (expense):
Interest expense	(69.8)		—		(69.8)		—		0.1		(69.7)
Foreign exchange gain (loss)	0.9		(0.8)		0.1		0.2		—		0.3
Other, net	6.9		—		6.9		0.1		(0.1)		6.9
Income (loss) before income taxes	1.1		(23.5)		(22.4)		(8.1)		—		(30.5)
Provision for (benefit from) income taxes	4.5		(1.7)		2.8		(1.6)		—		1.2
Net loss	$	(3.4)	$	(21.8)	$	(25.2)	$	(6.5)	$	—	$	(31.7)



Earnings (loss) per common share:
Basic - continuing operations	$	(0.04)			$	(0.29)					$	(0.36)
Basic - discontinued operations	$	—			$	—					$	0.07
Basic	$	(0.04)			$	(0.29)					$	(0.29)

Diluted - continuing operations	$	(0.04)			$	(0.29)					$	(0.36)
Diluted - discontinued operations	$	—			$	—					$	0.07
Diluted	$	(0.04)			$	(0.29)					$	(0.29)


	Year-Ended December 31, 2022
	As Previously Reported		Adjustments		As Restated		Discontinued Operations Reclassifications		Change in Basis of Presentation		As Restated and Reclassified
Revenues	$	3,096.1	$	—	$	3,096.1	$	(259.1)	$	—	$	2,837.0
Costs and expenses:
Direct costs, exclusive of depreciation and amortization	2,447.4		5.0		2,452.4		(155.5)		(184.3)		2,112.6
Selling, general and administrative expenses, exclusive of depreciation and amortization	279.8		2.2		282.0		(50.2)		184.3		416.1
Depreciation and amortization	92.7		0.9		93.6		(8.1)		—		85.5
Long-lived and goodwill asset impairments	9.8		—		9.8		—		—		9.8
Restructuring and other charges	30.5		—		30.5		(4.6)		—		25.9
Total costs and expenses	2,860.2		8.1		2,868.3		(218.4)		—		2,649.9
Operating income (loss)	235.9		(8.1)		227.8		(40.7)		—		187.1
Other income (expense):
Interest expense	(0.2)		—		(0.2)		—		—		(0.2)
Foreign exchange gain (loss)	(0.9)		(0.7)		(1.6)		(0.4)		—		(2.0)
Other, net	2.2		—		2.2		(0.1)		—		2.1
Income (loss) before income taxes	237.0		(8.8)		228.2		(41.2)		—		187.0
Provision for (benefit from) income taxes	44.1		(2.1)		42.0		(0.9)		—		41.1
Net income	$	192.9	$	(6.7)	$	186.2	$	(40.3)	$	—	$	145.9



Earnings per common share
Basic - continuing operations	$	2.17			$	2.09					$	1.64
Basic - discontinued operations	$	—			$	—					$	0.45
Basic	$	2.17			$	2.09					$	2.09

Diluted - continuing operations	$	2.17			$	2.09					$	1.64
Diluted - discontinued operations	$	—			$	—					$	0.45
Diluted	$	2.17			$	2.09					$	2.09


	Three Months Ended September 30, 2023
	As Previously Reported		Adjustments		As Restated
Net loss	$	(13.1)	$	(0.9)	$	(14.0)
Foreign currency translation adjustments	(56.0)		0.4		(55.6)

Unrealized gain on derivative instruments	1.6		—		1.6
Other comprehensive loss, before tax	(54.4)		0.4		(54.0)
Provision for income tax related to items of comprehensive loss	(0.4)		—		(0.4)
Other comprehensive loss, net of tax	(54.8)		0.4		(54.4)
Comprehensive loss	$	(67.9)	$	(0.5)	$	(68.4)

CONDENSED CONSOLIDATED AND COMBINED STATEMENT OF COMPREHENSIVE INCOME (LOSS)


	Nine Months Ended September 30, 2023
	As Previously Reported		Adjustments		As Restated
Net income	$	32.6	$	(3.3)	$	29.3
Foreign currency translation adjustments	(7.6)		1.0		(6.6)
Net benefit plan adjustments	2.1		—		2.1
Unrealized gain on derivative instruments	1.6		—		1.6
Other comprehensive loss, before tax	(3.9)		1.0		(2.9)
Provision for income tax related to items of comprehensive loss	(0.4)		—		(0.4)
Other comprehensive loss, net of tax	(4.3)		1.0		(3.3)
Comprehensive income	$	28.3	$	(2.3)	$	26.0


	Year Ended December 31, 2023
	As Previously Reported		Adjustments		As Restated
Net loss	$	(3.4)	$	(21.8)	$	(25.2)
Foreign currency translation adjustments	57.6		1.7		59.3
Net benefit plan adjustments	1.2		—		1.2
Unrealized gain on derivative instruments	(1.9)		—		(1.9)
Other comprehensive income, before tax	56.9		1.7		58.6
Provision (benefit) for income tax related to items of comprehensive income	0.7		—		0.7
Other comprehensive income, net of tax	57.6		1.7		59.3
Comprehensive income	$	54.2	$	(20.1)	$	34.1


	Year Ended December 31, 2022
	As Previously Reported		Adjustments		As Restated
Net income	$	192.9	$	(6.7)	$	186.2
Foreign currency translation adjustments	(127.0)		0.9		(126.1)
Net benefit plan adjustments	(0.6)		—		(0.6)

Other comprehensive loss, before tax	(127.6)		0.9		(126.7)
Provision for income tax related to items of comprehensive loss	—		—		—
Other comprehensive loss, net of tax	(127.6)		0.9		(126.7)
Comprehensive income	$	65.3	(5.8)		59.5


	Common Stock
	Shares	Amounts		Additional Paid-in Capital		Former Parent Investment		Accumulated Deficit		Accumulated Other Comprehensive Loss		Total Equity
Previously reported
Balance at December 31, 2022	—	$	—	$	—	$	3,618.6	$	—	$	(276.0)	$	3,342.6
Net income	—	—		—		17.4		—		—		17.4
Other comprehensive income, net of tax	—	—		—		—		—		18.9		18.9
Net transfers from Former Parent	—	—		—		26.6		—		—		26.6
Balance at March 31, 2023	—	—		—		3,662.6		—		(257.1)		3,405.5
Net income	—	—		—		28.3		—		—		28.3
Other comprehensive income, net of tax	—	—		—		—		—		31.6		31.6
Special payment to Former Parent	—	—		—		(1,595.0)		—		—		(1,595.0)
Net transfers to Former Parent	—	—		—		(119.4)		—		—		(119.4)
Reclassification of Former Parent investment to additional paid-in capital	—	—		1,976.5		(1,976.5)		—		—		—
Issuance of common stock	88.8	0.1		—		—		—		—		0.1
Balance at June 30, 2023	88.8	0.1		1,976.5		—		—		(225.5)		1,751.1
Net loss	—	—		—		—		(13.1)		—		(13.1)
Other comprehensive loss, net of tax	—	—		—		—		—		(54.8)		(54.8)
Stock compensation	—	—		11.1		—		—		—		11.1
Balance at September 30, 2023	88.8	$	0.1	$	1,987.6	$	—	$	(13.1)	$	(280.3)	$	1,694.3
Adjustments
Balance at December 31, 2022	—	$	—	$	—	$	(3.8)	$	—	$	1.2	$	(2.6)
Net income	—	—		—		(4.9)		—		—		(4.9)
Other comprehensive income, net of tax	—	—		—		—		—		0.2		0.2
Net transfers from Former Parent	—	—		—		4.6		—		—		4.6
Balance at March 31, 2023	—	—		—		(4.1)		—		1.4		(2.7)
Net income	—	—		—		2.5		—		—		2.5
Other comprehensive income, net of tax	—	—		—		—		—		0.4		0.4

Net transfers to Former Parent	—	—		—		(3.5)		—		—		(3.5)
Reclassification of Former Parent investment to additional paid-in capital	—	—		(5.1)		5.1		—		—		—

Balance at June 30, 2023	—	—		(5.1)		—		—		1.8		(3.3)
Net loss	—	—		—		—		(0.9)		—		(0.9)
Other comprehensive loss, net of tax	—	—		—		—		—		0.4		0.4

Balance at September 30, 2023	—	$	—	$	(5.1)	$	—	$	(0.9)	$	2.2	$	(3.8)


	Common Stock
	Shares	Amounts		Additional Paid-in Capital		Former Parent Investment		Accumulated Deficit		Accumulated Other Comprehensive Loss		Total Equity

















As Restated
Balance at December 31, 2022	—	$	—	$	—	$	3,614.8	$	—	$	(274.8)	$	3,340.0
Net income	—	—		—		12.5		—		—		12.5
Other comprehensive income, net of tax	—	—		—		—		—		19.1		19.1
Net transfers from Former Parent	—	—		—		31.2		—		—		31.2
Balance at March 31, 2023	—	—		—		3,658.5		—		(255.7)		3,402.8
Net income	—	—		—		30.8		—		—		30.8
Other comprehensive income, net of tax	—	—		—		—		—		32.0		32.0
Special payment to Former Parent	—	—		—		(1,595.0)		—		—		(1,595.0)
Net transfers to Former Parent	—	—		—		(122.9)		—		—		(122.9)
Reclassification of Former Parent investment to additional paid-in capital	—	—		1,971.4		(1,971.4)		—		—		—
Issuance of common stock	88.8	0.1		—		—		—		—		0.1
Balance at June 30, 2023	88.8	0.1		1,971.4		—		—		(223.7)		1,747.8
Net loss	—	—		—		—		(14.0)		—		(14.0)
Other comprehensive loss, net of tax	—	—		—		—		—		(54.4)		(54.4)
Stock compensation	—	—		11.1		—		—		—		11.1
Balance at September 30, 2023	88.8	$	0.1	$	1,982.5	$	—	$	(14.0)	$	(278.1)	$	1,690.5

CONSOLIDATED AND COMBINED STATEMENT OF CHANGES IN EQUITY


	Common Stock
	Shares	Amounts		Additional Paid-in Capital		Former Parent Investment		Accumulated Deficit		Accumulated Other Comprehensive Loss		Total Equity
Previously reported
Balance at December 31, 2022	—	$	—	$	—	$	3,618.6	$	—	$	(276.0)	$	3,342.6
Net loss	—	—		—		45.7		(49.1)		—		(3.4)
Other comprehensive income, net of tax	—	—		—		—		—		57.6		57.6
Special payment to Former Parent	—	—		—		(1,595.0)		—		—		(1,595.0)
Net transfers to Former Parent	—	—		—		(89.7)		—		—		(89.7)
Reclassification of Former Parent investment to additional paid-in capital	—	—		1,979.6		(1,979.6)		—		—		—
Issuance of common stock	88.8	0.1		—		—		—		—		0.1
Stock compensation	—	—		26.6		—		—		—		26.6
Balance at December 31, 2023	88.8	$	0.1	$	2,006.2	$	—	$	(49.1)	$	(218.4)	$	1,738.8
Adjustments
Balance at December 31, 2022	—	—		—		(3.8)		—		1.2		(2.6)
Net loss	—	—		—		(2.4)		(19.4)		—		(21.8)
Other comprehensive income, net of tax	—	—		—		—		—		1.7		1.7

Net transfers to Former Parent	—	—		—		(2.0)		—		—		(2.0)
Reclassification of Former Parent investment to additional paid-in capital	—	—		(8.2)		8.2		—		—		—


Balance at December 31, 2023	—	$	—	$	(8.2)	$	—	$	(19.4)	$	2.9	$	(24.7)
As Restated
Balance at December 31, 2022	—	—		—		3,614.8		—		(274.8)		3,340.0
Net loss	—	—		—		43.3		(68.5)		—		(25.2)
Other comprehensive income, net of tax	—	—		—		—		—		59.3		59.3
Special payment to Former Parent	—	—		—		(1,595.0)		—		—		(1,595.0)
Net transfers to Former Parent	—	—		—		(91.7)		—		—		(91.7)
Reclassification of Former Parent investment to additional paid-in capital	—	—		1,971.4		(1,971.4)		—		—		—
Issuance of common stock	88.8	0.1		—		—		—		—		0.1
Stock compensation	—	—		26.6		—		—		—		26.6
Balance at December 31, 2023	88.8	$	0.1	$	1,998.0	$	—	$	(68.5)	$	(215.5)	$	1,714.1


	Common Stock
	Shares	Amounts		Additional Paid-in Capital		Former Parent Investment		Accumulated Deficit		Accumulated Other Comprehensive Loss		Total Equity
Previously reported
Balance at December 31, 2021	—	$	—	$	—	$	3,409.0	$	—	$	(148.4)	$	3,260.6
Net income	—	—		—		192.9		—		—		192.9
Other comprehensive loss, net of tax	—	—		—		—		—		(127.6)		(127.6)

Net transfers to Former Parent	—	—		—		16.7		—		—		16.7



Balance at December 31, 2022	—	—		—		3,618.6		—		(276.0)		3,342.6
Adjustments
Balance at December 31, 2021	—	—		—		0.5		—		0.3		0.8
Net income	—	—		—		(6.7)		—		—		(6.7)
Other comprehensive loss, net of tax	—	—		—		—		—		0.9		0.9

Net transfers to Former Parent	—	—		—		2.4		—		—		2.4



Balance at December 31, 2022	—	—		—		(3.8)		—		1.2		(2.6)
As Restated
Balance at December 31, 2021	—	—		—		3,409.5		—		(148.1)		3,261.4
Net income	—	—		—		186.2		—		—		186.2
Other comprehensive loss, net of tax	—	—		—		—		—		(126.7)		(126.7)

Net transfers to Former Parent	—	—		—		19.1		—		—		19.1



Balance at December 31, 2022	—	$	—	$	—	$	3,614.8	$	—	$	(274.8)	$	3,340.0


	Three Months Ended March 31, 2023
	As Previously Reported		Adjustments		As Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	17.4	$	(4.9)	$	12.5
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	22.8		0.3		23.1
Stock compensation	6.7		—		6.7
Operating lease right-of-use asset expense	7.8		—		7.8
Goodwill and other asset impairments	—		—		—
Deferred income taxes	(3.7)		0.1		(3.6)
Other, net	0.8		0.1		0.9
Change in assets and liabilities (net of effects of acquisitions):
Decrease in accounts receivable and unbilled services, net	26.8		0.5		27.3
Increase in prepaid expenses and other	(18.6)		(0.5)		(19.1)
Increase in accounts payable	20.9		(0.5)		20.4
Decrease in deferred revenue	(13.9)		1.0		(12.9)
Decrease in accrued expenses and other	(63.6)		(1.5)		(65.1)
Net cash provided by (used for) operating activities	3.4		(5.4)		(2.0)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(16.2)		—		(16.2)
Proceeds from sale of assets	—		—		—
Net cash used for investing activities	(16.2)		—		(16.2)
CASH FLOWS FROM FINANCING ACTIVITIES:







Net transfers from Parent	19.9		4.6		24.5
Net cash provided by financing activities	19.9		4.6		24.5
Effect of exchange rate changes on cash and cash equivalents	1.1		0.4		1.5
Net change in cash and cash equivalents	8.2		(0.4)		7.8
Cash and cash equivalents at beginning of period	112.0		(1.6)		110.4
Cash and cash equivalents at end of period	$	120.2	$	(2.0)	$	118.2


	Six Months Ended June 30, 2023
	As Previously Reported		Adjustments		As Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	45.7	$	(2.4)	$	43.3
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	47.9		0.7		48.6
Stock compensation	16.1		—		16.1
Operating lease right-of-use asset expense	14.3		—		14.3

Deferred income taxes	(3.9)		(0.6)		(4.5)
Other, net	6.5		—		6.5
Change in assets and liabilities (net of effects of acquisitions):
Decrease in accounts receivable and unbilled services, net	7.8		3.6		11.4
Increase in prepaid expenses and other	(16.0)		(1.2)		(17.2)
Increase in accounts payable	23.7		(3.8)		19.9
Decrease in deferred revenue	(7.7)		2.2		(5.5)
Increase in accrued expenses and other	19.8		(4.6)		15.2
Net cash provided by operating activities	154.2		(6.1)		148.1
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(25.8)		—		(25.8)
Proceeds from sale of assets	0.3		—		0.3
Net cash used for investing activities	(25.5)		—		(25.5)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facilities	—		—		—
Payments on revolving credit facilities	—		—		—
Proceeds from term loans	1,061.4		—		1,061.4
Proceeds from issuance of senior notes	570.0		—		570.0
Debt issuance costs	(26.4)		—		(26.4)
Principal payments of long-term debt	—		—		—
Special payment to Former Parent	(1,595.0)		—		(1,595.0)
Net transfers from Parent	(136.7)		1.3		(135.4)
Net cash used for financing activities	(126.7)		1.3		(125.4)
Effect of exchange rate changes on cash and cash equivalents	0.3		1.0		1.3
Net change in cash and cash equivalents	2.3		(3.8)		(1.5)
Cash and cash equivalents at beginning of period	112.0		(1.6)		110.4
Cash and cash equivalents at end of period	$	114.3	$	(5.4)	$	108.9


	Nine Months Ended September 30, 2023
	As Previously Reported		Adjustments		As Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	32.6	$	(3.3)	$	29.3
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	72.5		1.1		73.6
Stock compensation	27.2		—		27.2
Operating lease right-of-use asset expense	20.9		—		20.9
Goodwill and other asset impairments	—		—		—
Deferred income taxes	(12.7)		(0.6)		(13.3)
Other, net	3.5		—		3.5
Change in assets and liabilities (net of effects of acquisitions):
Increase in accounts receivable and unbilled services, net	(26.6)		3.5		(23.1)
Increase in prepaid expenses and other	(3.1)		3.7		0.6
Increase in accounts payable	47.3		(1.4)		45.9
Decrease in deferred revenue	(6.5)		0.5		(6.0)
Decrease in accrued expenses and other	(0.1)		(8.5)		(8.6)
Net cash provided by operating activities	155.0		(5.0)		150.0
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(30.9)		—		(30.9)
Proceeds from sale of assets	8.1		—		8.1
Net cash used for investing activities	(22.8)		—		(22.8)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facilities	24.0		—		24.0
Payments on revolving credit facilities	(24.0)		—		(24.0)
Proceeds from term loans	1,061.4		—		1,061.4
Proceeds from issuance of senior notes	570.0		—		570.0
Debt issuance costs	(26.4)		—		(26.4)
Principal payments of long-term debt	(7.7)		—		(7.7)
Special payment to Former Parent	(1,595.0)		—		(1,595.0)
Net transfers from Parent	(136.7)		1.3		(135.4)
Net cash used for financing activities	(134.4)		1.3		(133.1)
Effect of exchange rate changes on cash and cash equivalents	(2.3)		1.6		(0.7)
Net change in cash and cash equivalents	(4.5)		(2.1)		(6.6)
Cash and cash equivalents at beginning of period	112.0		(1.6)		110.4
Cash and cash equivalents at end of period	$	107.5	$	(3.7)	$	103.8


	Year Ended December 31, 2023
	As Previously Reported		Adjustments		As Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(3.4)	$	(21.8)	$	(25.2)
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	96.4		1.6		98.0
Stock compensation	42.7		—		42.7
Operating lease right-of-use asset expense	27.4		—		27.4
Goodwill and other asset impairments	—		13.4		13.4
Deferred income taxes	(40.5)		(1.1)		(41.6)
Other, net	(1.0)		—		(1.0)
Change in assets and liabilities (net of effects of acquisitions):
Increase in accounts receivable and unbilled services, net	(28.8)		3.2		(25.6)
Increase in prepaid expenses and other	(2.0)		(1.4)		(3.4)
Increase in accounts payable	51.1		4.2		55.3
Decrease in deferred revenue	(3.4)		1.2		(2.2)
Increase in accrued expenses and other	28.9		1.7		30.6
Net cash provided by operating activities	167.4		1.0		168.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(40.3)		—		(40.3)
Proceeds from sale of assets	8.5		—		8.5
Net cash used for investing activities	(31.8)		—		(31.8)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facilities	164.0		—		164.0
Payments on revolving credit facilities	(164.0)		—		(164.0)
Proceeds from term loans	1,061.4		—		1,061.4
Proceeds from issuance of senior notes	570.0		—		570.0
Debt issuance costs	(26.4)		—		(26.4)
Principal payments of long-term debt	(15.4)		—		(15.4)
Special payment to Former Parent	(1,595.0)		—		(1,595.0)
Net transfers from Parent	(133.6)		(1.8)		(135.4)
Net cash used for financing activities	(139.0)		(1.8)		(140.8)
Effect of exchange rate changes on cash and cash equivalents	—		2.4		2.4
Net change in cash and cash equivalents	(3.4)		1.6		(1.8)
Cash and cash equivalents at beginning of period	112.0		(1.6)		110.4
Cash and cash equivalents at end of period	$	108.6	$	—	$	108.6


	Year Ended December 31, 2022
	As Previously Reported		Adjustments		As Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	192.9	$	(6.7)	$	186.2
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	92.7		0.9		93.6
Stock compensation	25.4		—		25.4
Operating lease right-of-use asset expense	24.9		—		24.9
Goodwill and other asset impairments	9.8		—		9.8
Deferred income taxes	(16.5)		—		(16.5)
Other, net	4.1		—		4.1
Change in assets and liabilities (net of effects of acquisitions):
Increase in accounts receivable and unbilled services, net	(105.0)		—		(105.0)
(Increase) decrease in prepaid expenses and other	(12.2)		3.1		(9.1)
Increase (decrease) in accounts payable	22.4		2.4		24.8
Increase (decrease) in deferred revenue	(32.5)		2.4		(30.1)
Increase (decrease) in accrued expenses and other	(118.5)		(6.9)		(125.4)
Net cash (used for) provided by operating activities	87.5		(4.8)		82.7
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(54.4)		—		(54.4)
Proceeds from sale of assets	0.4		—		0.4
Net cash used for investing activities	(54.0)		—		(54.0)
CASH FLOWS FROM FINANCING ACTIVITIES:







Net transfers to Former Parent	(8.7)		2.4		(6.3)
Net cash used for financing activities	(8.7)		2.4		(6.3)
Effect of exchange rate changes on cash and cash equivalents	(7.4)		0.8		(6.6)
Net change in cash and cash equivalents	17.4		(1.6)		15.8
Cash and cash equivalents at beginning of period	94.6		—		94.6
Cash and cash equivalents at end of period	$	112.0	$	(1.6)	$	110.4