
	Restructuring Expenses
	March 31
(Millions of US dollars)	2026		2025		2024
Equipment write-offs, including disposal costs	$	—	$	30.3	$	—
Reclassification of foreign currency translation adjustments	1.4		8.3		—
Other exit costs	—		11.7		—
Australia & New Zealand segment	1.4		50.3		—
Equipment write-offs, including disposal costs	22.1		—		—
Other exit costs	13.5		—		—
Siding & Trim segment	35.6		—		—
Deck, Rail & Accessories segment	3.4		—		—
General Corporate & R&D	(24.2)		—		20.1
Total	$	16.2	$	50.3	$	20.1

For the fiscal years ended March 31, 2026 and March 31, 2025, the Company recorded $1.4 million and $50.3 million, respectively, of exit costs related to the closure of its Philippines manufacturing and commercial operations. The net assets remaining in the Philippines primarily consists of land and buildings, which are classified as held for sale.

For the fiscal year ended March 31, 2026, the Company recorded $35.6 million of exit costs related to the closure of its manufacturing facilities in Fontana, California and Summerville, South Carolina.

During the fiscal year ended March 31, 2026, the Company completed the sale of its Truganina greenfield site and received proceeds of $108.2 million and recorded a gain on sale of $26.2 million in General Corporate Costs. The Company also impaired $2.0 million of R&D assets as part of the closure of its manufacturing facility in Fontana, California.