From time to time, the Company approves restructuring plans, which include workforce reductions, to streamline operations and align the Company’s cost structure with its business outlook. These restructuring plans may result in charges to cost of goods sold for streamlining of certain manufacturing activities and other charges, including inventory write-downs primarily related to the exit of older product lines. Charges to operating expenses primarily include employee severance costs

that are paid during the period incurred, charges for streamlining of certain operating activities and impairment charges such as plant, property and equipment.

Restructuring and other expenses recorded in the Condensed Consolidated Statements of Operations are as follows:


	Three Months Ended
	March 31,		March 29,
	2026		2025
	(in thousands)
Cost of goods sold	$	10,187	$	3,635
Operating expenses		5,209		1,123
Total restructuring and other	$	15,396	$	4,758