v3.26.1
Balance Sheet Components
6 Months Ended
Jul. 04, 2026
Supplemental Balance Sheet Disclosures [Abstract]  
Balance Sheet Components
(5)
BALANCE SHEET COMPONENTS
(a)
Inventories

Inventories are as follows:

 

(in millions)

 

July 4, 2026

 

 

January 3, 2026

 

Raw materials and parts

 

$

107.2

 

 

$

103.4

 

Work-in-process

 

 

62.1

 

 

 

56.6

 

Finished goods

 

 

37.8

 

 

 

33.6

 

Inventories, net

 

$

207.1

 

 

$

193.6

 

 

(b)
Goodwill

The changes in the net carrying amount of goodwill are as follows:

 

(in millions)

 

 

 

Balance as of January 3, 2026

 

$

502.3

 

Measurement period adjustments to goodwill acquired in prior year

 

 

2.0

 

Exchange effect

 

 

(5.0

)

Balance as of July 4, 2026

 

$

499.3

 

 

(c)
Other Intangibles

Other intangibles, net consist of the following:

 

 

 

July 4, 2026

 

 

January 3, 2026

 

(in millions)

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Net Carrying Amount

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Net Carrying Amount

 

Amortized intangible assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Customer relationships

 

$

105.5

 

 

$

(83.5

)

 

$

22.0

 

 

$

106.5

 

 

$

(80.5

)

 

$

26.0

 

Developed technology

 

 

25.0

 

 

 

(12.6

)

 

 

12.4

 

 

 

25.3

 

 

 

(11.6

)

 

 

13.7

 

Backlog

 

 

 

 

 

 

 

 

 

 

 

3.5

 

 

 

(3.1

)

 

 

0.4

 

Total amortized intangible assets

 

 

130.5

 

 

 

(96.1

)

 

 

34.4

 

 

 

135.3

 

 

 

(95.2

)

 

 

40.1

 

Indefinite-lived assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trademarks and tradenames

 

 

131.5

 

 

 

 

 

 

131.5

 

 

 

133.2

 

 

 

 

 

 

133.2

 

Other intangibles, net

 

$

262.0

 

 

$

(96.1

)

 

$

165.9

 

 

$

268.5

 

 

$

(95.2

)

 

$

173.3

 

 

The aggregate intangible amortization expense was $2.6 million for both the three months ended July 4, 2026 and June 28, 2025. The aggregate intangible amortization expense was $5.3 million and $5.5 million for the six months ended July 4, 2026 and June 28, 2025, respectively. The estimated future amortization expense of intangible assets is as follows:

 

(in millions)

 

 

 

Remainder of 2026

 

$

3.6

 

2027

 

 

7.0

 

2028

 

 

7.0

 

2029

 

 

6.4

 

2030

 

 

4.5

 

Thereafter

 

 

5.9

 

Total

 

$

34.4

 

 

(d)
Accrued Expenses

Accrued expenses consist of the following:

 

(in millions)

 

July 4, 2026

 

 

January 3, 2026

 

Contract liabilities

 

$

134.4

 

 

$

131.1

 

Accrued payroll and related expenses

 

 

37.9

 

 

 

35.4

 

Accrued warranty

 

 

9.7

 

 

 

8.9

 

Accrued professional fees

 

 

9.5

 

 

 

3.8

 

Accrued agent commission

 

 

5.4

 

 

 

5.3

 

Operating lease liabilities

 

 

5.0

 

 

 

4.4

 

Accrued sales and other tax

 

 

3.7

 

 

 

5.3

 

Accrued contingent consideration

 

 

2.9

 

 

 

12.3

 

Accrued product liability and workers compensation

 

 

1.4

 

 

 

1.2

 

Other accrued expenses

 

 

13.4

 

 

 

9.5

 

Accrued expenses

 

$

223.3

 

 

$

217.2

 

 

(e)
Warranty Costs

In the normal course of business, the Company issues product warranties for specific product lines and provides for the estimated future warranty cost in the period in which the sale is recorded. The estimate of warranty cost is based on contract terms and historical warranty loss experience that is periodically adjusted for recent actual experience. Because warranty estimates are forecasts that are based on the best available information, claims costs may differ from amounts provided. Adjustments to initial obligations for warranties are made as changes in the obligations become reasonably estimable.

A rollforward of the warranty reserve is as follows:

 

(in millions)

 

Six Months Ended July 4, 2026

 

Beginning balance

 

$

8.9

 

Warranty expense

 

 

3.3

 

Warranty claims paid

 

 

(2.6

)

Warranty reserve related to acquisitions

 

 

0.2

 

Exchange effect

 

 

(0.1

)

Ending balance

 

$

9.7