We engage in restructuring activities focused on improving productivity and operating margins. Restructuring costs primarily relate to costs associated with workforce reductions, plant consolidations and closures, and changes to the management structure to align with our operations. Other restructuring associated costs, net primarily consist of equipment relocation and facility restoration costs. Asset-related charges, net consist of accelerated depreciation and amortization of assets due to changes in asset useful lives.


(amounts in thousands)	North America		Europe		Corporate and Unallocated Costs		Total Consolidated
Three Months Ended March 28, 2026
Restructuring severance and employee-related charges, net	$	456	$	81	$	33	$	570
Other restructuring associated costs, net	336		977		—		1,313
Asset-related charges, net	—		96		—		96
Other restructuring associated costs and asset-related charges, net	336		1,073		—		1,409
Total restructuring and asset-related charges, net	$	792	$	1,154	$	33	$	1,979
Three Months Ended March 29, 2025
Restructuring severance and employee-related charges, net(1)	$	10,019	$	1,850	$	736	$	12,605
Other restructuring associated costs, net	644		1,131		—		1,775
Asset-related charges, net	—		166		—		166
Other restructuring associated costs and asset-related charges, net	644		1,297		—		1,941
Total restructuring and asset-related charges, net	$	10,663	$	3,147	$	736	$	14,546

(1)In the first quarter of fiscal 2025, the Company implemented a reduction in force, which was substantially complete as of March 29, 2025. The charges incurred in the three months ended March 29, 2025, were included in restructuring and asset-related charges, net in the accompanying unaudited condensed consolidated statement of operations and include $0.7 million related to Corporate.


(amounts in thousands)	March 28, 2026		December 31, 2025
Balance as of January 1,	$	9,003	$	7,605
Current period charges, net	1,884		41,362
Payments	(7,096)		(40,508)
Currency translation	(52)		544
Balance at period end	$	3,739	$	9,003

Restructuring accruals are expected to be paid within the next twelve months and are included within accrued expenses and other current liabilities in the accompanying unaudited condensed consolidated balance sheets.

From 2023 to 2025, we announced plans to transform our North American operations by changing the operating structure, eliminating certain roles, and rationalizing our manufacturing footprint. Except for our Chiloquin, Oregon facility, we have substantially completed the closure of all previously disclosed facilities in North America, and we expect to substantially complete the closure of the Chiloquin facility by the end of 2026.

During the first quarter of 2026, we announced additional plans after identifying further opportunities to optimize our North American structure. As of March 28, 2026, the remaining restructuring accrual for our North America initiatives is $1.2 million, and the remaining cash outlay is expected to be $7.5 million.


	Total Estimated Costs		Cumulative Costs to-date		Costs in the Three Months Ended
(amounts in thousands)						March 28, 2026		March 29, 2025
Restructuring severance and employee-related charges, net(1)	$	36,600	$	35,009		$	456	$	10,019
Other restructuring associated costs, net(1)	17,700		12,820			336		644
Product-related cash charges(2)	6,700		6,719			—		134
Total cash charges	$	61,000	$	54,548		$	792	$	10,797
Asset-related charges, net(1)	24,900		23,974			—		—
Inventory and other product-related non-cash charges, net(3)	9,300		9,061			(82)		1,121
Total non-cash charges	$	34,200	$	33,035		$	(82)	$	1,121
Total costs	$	95,200	$	87,583		$	710	$	11,918

Total cash outlays(4)	$	67,600	$	60,092		$	3,422	$	5,556

(1)The charges incurred in the three months ended March 28, 2026 and March 29, 2025, were included in restructuring and asset-related charges, net in the accompanying unaudited condensed consolidated statements of operations.

(2)The product-related cash charges incurred in the three months ended March 29, 2025, were detrimental to net sales in the accompanying unaudited condensed consolidated statement of operations.

(3)The inventory and other product-related non-cash charges, net in the three months ended March 28, 2026 and March 29, 2025, were included in cost of sales in the accompanying unaudited condensed consolidated statement of operations.

From 2023 to 2025, we announced plans to transform our European operations by changing the operating structure, eliminating certain roles, and rationalizing our manufacturing footprint. Except for our Sheffield, England facility, we have substantially completed the closure of all previously disclosed facilities in Europe, and we expect to substantially complete the closure of the Sheffield facility by the end of 2026.


	Total Estimated Costs		Cumulative Costs to-date		Costs in the Three Months Ended
(amounts in thousands)						March 28, 2026		March 29, 2025
Restructuring severance and employee-related charges, net(1)	$	32,000	$	30,969		$	81	$	1,850
Other restructuring associated costs, net(1)	17,000		14,706			977		1,131
Total cash charges	$	49,000	$	45,675		$	1,058	$	2,981
Asset-related charges, net(1)	2,700		1,880			96		166
Total costs	$	51,700	$	47,555		$	1,154	$	3,147

Total cash outlays	$	49,000	$	43,570		$	2,843	$	4,600