
(In thousands)	January 3, 2026		December 28, 2024		December 30, 2023
Restructuring and Impairment Costs	$	442	$	—	$	766
Other Costs (Income)	871		658		(43)
	$	1,313	$	658	$	723

In 2025, the Company incurred restructuring costs of $155,000 within its Industrial Processing segment primarily consisting of severance costs associated with the termination of two employees in connection with the closure of a small business in Europe.

In 2023, the Company incurred restructuring and impairment costs of $400,000 within its Flow Control segment related to the consolidation of a small manufacturing operation into a larger facility in Germany. These charges consisted of severance costs of $335,000 for the termination of 10 employees, facility and other closure costs of $29,000, and asset-write downs of $36,000. The Company also incurred restructuring costs of $366,000 in 2023 within its Flow Control segment related to the termination of a contract at one of its operations in Germany.

A summary of the changes in accrued restructuring costs related to the 2023 restructuring plans are as follows:


(In thousands)	Severance Costs		Contract Termination Costs		Facility and Other Closure Costs		Total
Provision	$	335	$	366	$	29	$	730
Usage	(138)		(63)		(29)		(230)
Currency translation	4		10		—		14
Balance at December 30, 2023	$	201	$	313	$	—	$	514
Usage	(195)		(303)		—		(498)
Currency translation	(6)		(10)		—		(16)
Balance at December 28, 2024	$	—	$	—	$	—	$	—

In 2025, the Company recognized a non-cash impairment charge of $287,000 within its Industrial Processing segment related to certain previously acquired technology that will no longer be utilized as a result of new technology obtained in connection with a 2025 acquisition.

In 2025, the Company recognized land remediation costs of $871,000 within its Industrial Processing segment related to the prior-period sale of a manufacturing facility and associated land use rights by one of its subsidiaries in China.

In 2024, the Company recognized a loss of $658,000 within its Flow Control segment from the recognition of a currency translation adjustment associated with the liquidation of a small foreign subsidiary.

In 2023, within its Industrial Processing segment, the Company recognized income of $841,000 related to the outsourcing of demolition and cleanup of the then existing manufacturing facility in China and the sale of the remaining fixed assets. In addition, the Company incurred relocation costs of $798,000 in 2023 related to the transfer of machinery and equipment and administrative offices to the new manufacturing facility.