v3.26.1
Inventories
6 Months Ended
Jul. 04, 2026
Inventory Disclosure [Abstract]  
Inventories
3. Inventories
Inventories are stated at the lower of cost or net realizable value. Cost is determined using actual costs or standard costs determined on a first-in, first-out basis or average cost. Labor and overhead costs associated with inventory produced are capitalized into inventories. The major components of inventories are as follows for the periods presented:
(dollar amounts in millions)July 4, 2026January 3, 2026
Raw materials
$42.3 $46.7 
Work-in-process0.2 0.3 
Finished goods
13.0 11.6 
Inventories$55.5 $58.6