A summary of the charges recognized in the consolidated statements of operations for the period from June 30, 2025 to September 29, 2025, the period from September 30, 2025 to June 28, 2026 and for the fiscal year ended June 29, 2025 resulting from these restructuring activities is shown below:


	Successor	Predecessor
(in millions of U.S. Dollars)	Period from September 30, 2025 to June 28, 2026	Period from June 30, 2025 to September 29, 2025	Fiscal Year Ended June 29, 2025
Accelerated depreciation	$—	$5.6	$33.6
Inventory write-down/scrap	11.7	2.5	—
Other closure-related costs	14.5	10.0	63.5
Total cost of revenue, net	26.2	18.1	97.1

Impairments on abandoned assets	1.8	0.1	170.2
Severance(1)	—	0.1	72.9
Accelerated depreciation(2)	—	—	11.4
Contract termination costs	1.6	2.3	18.6
Other closure-related costs	2.9	1.2	32.0
Restructuring and other expenses	6.3	3.7	305.1
Total	$32.5	$21.8	$402.2

(1 )Employee severance and benefit costs include the early exit program activity.

A summary of the balance sheet activity during the period from June 30, 2025 to September 29, 2025 related to the 2025 Restructuring Plan is shown below:


	Predecessor
(in millions of U.S. Dollars)	As of June 29, 2025	Charges	Usage	September 29, 2025
Employee severance and benefit costs(1)	$25.2	$0.1	($11.9)	$13.4
Contract termination liability	5.5	2.3	(2.0)	5.8
Total	$30.7	$2.4	($13.9)	$19.2

(1)Employee severance and benefit costs includes the early exit program activity.

A summary of the balance sheet activity during the period from September 30, 2025 to June 28, 2026 related to the 2025 Restructuring Plan is shown below:


	Successor
(in millions of U.S. Dollars)	As of September 30, 2025	Charges	Usage	June 28, 2026
Employee severance and benefit costs(1)	$13.4	$—	($12.4)	$1.0
Contract termination liability	5.8	1.6	(3.3)	4.1
Total	$19.2	$1.6	($15.7)	$5.1

(1)Employee severance and benefit costs includes the early exit program activity.

A summary of the balance sheet activity during fiscal 2025 related to the 2025 Restructuring Plan is shown below:


	Predecessor
(in millions of U.S. Dollars)	As of June 30, 2024	Charges	Usage	June 29, 2025
Employee severance and benefit costs(1)	$—	$72.9	($47.7)	$25.2
Contract termination liability	—	18.6	(13.1)	5.5
Total	$—	$91.5	($60.8)	$30.7

(1)Employee severance and benefit costs includes the early exit program activity.

A summary of the charges recognized in the consolidated statements of operations through the period from September 30, 2025 to June 28, 2026 resulting from these restructuring activities is shown below:

Successor

(in millions of U.S. Dollars)

Period from September 30, 2025 to June 28, 2026

Severance

7.5

Restructuring and other expenses

$7.5

A summary of the balance sheet activity related to these restructuring activities recognized in accounts payable and accrued expenses in the consolidated balance sheet as of June 28, 2026 follows:


	Successor
(in millions of U.S. Dollars)	As of September 30, 2025	Charges	Usage	June 28, 2026
Employee severance and benefit costs	$—	$7.5	($6.7)	$0.8
Total	$—	$7.5	($6.7)	$0.8

A summary of the charges recognized in the consolidated statements of operations through the fourth quarter of fiscal 2026 resulting from these restructuring activities is shown below:

Successor

(in millions of U.S. Dollars)

Period from September 30, 2025 to June 28, 2026

Severance

3.0

Restructuring and other expenses

$3.0

A summary of the balance sheet activity related to these restructuring activities recognized in accounts payable and accrued expenses in the consolidated balance sheet as of June 28, 2026 follows:


	Successor
(in millions of U.S. Dollars)	As of September 30, 2025	Charges	Usage	June 28, 2026
Employee severance and benefit costs	$—	$3.0	$—	$3.0
Total	$—	$3.0	$—	$3.0