v3.26.1
Restructuring Charges
6 Months Ended
Jun. 28, 2026
Restructuring and Related Activities [Abstract]  
Restructuring Charges Restructuring Charges
For the thirteen and twenty-six weeks ended June 28, 2026, we recognized restructuring charges of $9.2 million and $22.0 million, respectively. The restructuring charges included $4.1 million recorded in the second quarter related to the previously announced wind-down and closure of American Woodmark’s Monterrey, Mexico plant. The remaining restructuring charges for the thirteen weeks ended June 28, 2026 were largely related to severance costs and other associate-related costs in order to better align our workforce with our forecasted demand within our manufacturing footprint. Restructuring charges for the twenty-six weeks ended June 28, 2026 also include $8.1 million of costs related to the implementation of a voluntary and involuntary separation program that reduced overall headcount, primarily in our corporate functions, in the first quarter of fiscal 2026. For the thirteen and twenty-six weeks ended June 29, 2025, we recognized restructuring charges of $6.6 million and $11.3 million, respectively, which were largely related to severance costs and other associate-related costs in order to better align our workforce with our forecasted demand within our manufacturing footprint.
Reconciliation of Restructuring Liability
(U.S. Dollars presented in millions)Balance at
March 29, 2026
 Liability Assumed from Acquisition
Provision(b)
Cash Expenditures(a)
Non-cash
Writeoffs
Balance at June 28, 2026
Workforce reduction costs$8.1 $2.3 $3.5 $(5.1)$— $8.8 
Facility Closure Costs— — 4.1 — (4.1)— 
Other0.1 — 1.6 (1.8)— (0.1)
$8.2 $2.3 $9.2 $(6.9)$(4.1)$8.7 
(U.S. Dollars presented in millions)Balance at
March 30, 2025

Provision
Cash Expenditures(a)
Non-cash
Writeoffs
Balance at June 29, 2025
Workforce reduction costs$7.7 $5.2 $(3.9)$— $9.0 
Other— 1.4 (0.8)(0.6)— 
$7.7 $6.6 $(4.7)$(0.6)$9.0 
(U.S. Dollars presented in millions)Balance at December 28, 2025 Liability Assumed from Acquisition
Provision(b)
Cash Expenditures(a)(b)
Non-cash
Writeoffs
Balance at June 28, 2026
Workforce reduction costs$2.5 $2.3 $14.5 $(10.5)$— $8.8 
Facility Closure Costs— — 4.1 — (4.1)— 
Other(0.1)— 3.4 (3.4)— (0.1)
$2.4 $2.3 $22.0 $(13.9)$(4.1)$8.7 
(U.S. Dollars presented in millions)Balance at December 29, 2024Provision
Cash Expenditures(a)
Non-cash
Writeoffs
Balance at June 29, 2025
Workforce reduction costs$4.8 $9.1 $(4.9)$— $9.0 
Other0.1 2.2 (1.4)(0.9)— 
$4.9 $11.3 $(6.3)$(0.9)$9.0 
(a)    Cash expenditures primarily related to severance charges.
(b)    During the thirteen weeks ended March 29, 2026, the Company implemented a voluntary and involuntary separation program to reduce overall headcount, primarily in our corporate functions. As a result of the workforce reduction, the Company recorded $8.1 million of one-time termination benefit costs for employees who voluntarily and involuntarily terminated their employment with the Company during the quarter, of which $1.1 million was paid out during the thirteen weeks ended March 29, 2026. We recorded an additional $0.7 million of one-time termination benefit costs and paid out $3.5 million during the thirteen weeks ended June 28, 2026 related to this action.