v3.26.1
Restructuring Activities
3 Months Ended
Apr. 04, 2026
Restructuring and Related Activities [Abstract]  
Restructuring Activities Restructuring Activities
Summary of 2022 Restructuring Plan
In April 2022, management approved and commenced a restructuring plan that is intended to better position us for stronger performance. The restructuring plan will mainly reduce headcount and consolidate facilities. As a result of this restructuring plan, we analyzed the need to write-down inventory and impair long-lived assets, including operating lease right-of-use assets. While we have completed the restructuring plan and recorded all incurred expenses as of December 31, 2025, we will be
making payments related to such plan during 2026. Cumulative through December 31, 2025, we recorded aggregate total charges of $31.4 million.
In the Electronics Systems segment, we recorded $0.1 million during the three months ended March 29, 2025 for severance and benefits that were classified as restructuring charges. Cumulative through the three months ended March 29, 2025, we recorded total charges for severance and benefits that were classified as restructuring charges, accelerated depreciation of property and equipment that was classified as restructuring charges, charges for inventory write down that was classified as cost of sales, and other restructuring of $9.6 million, $0.3 million, $0.3 million, and $0.2 million, respectively.
In the Structural Systems segment, we recorded (credits) charges of $(0.2) million and $0.5 million during the three months ended March 29, 2025 for severance and benefits that were classified as restructuring charges and other restructuring charges, respectively. Cumulative through the three months ended March 29, 2025, we recorded total charges for severance and benefits that were classified as restructuring charges, accelerated depreciation of property and equipment/impairment of property and equipment that was classified as restructuring charges, charges for inventory write down that was classified as cost of sales, and other restructuring of $7.4 million, $2.0 million, $1.8 million, and $7.9 million, respectively.
Our restructuring activities during the three months ended April 4, 2026 were as follows (in thousands):
December 31, 2025Three Months Ended April 4, 2026April 4, 2026
BalanceChargesCash PaymentsNon-Cash PaymentsChange in EstimatesBalance
Severance and benefits$405 $— $(62)$— $— $343 
Other389 — (389)— — — 
Ending balance$794 $— $(451)$— $— $343 
The restructuring activities accrual for severance and benefits and other of $0.3 million as of April 4, 2026 was included as part of accrued and other liabilities and is expected to be paid during 2026.