The following table summarizes the preliminary initial and updated estimated fair values assigned to the assets acquired and liabilities assumed, and the adjustments made from the initial preliminary fair values. These preliminary fair values are based on internal company and independent external third-party valuations and are subject to change as certain asset and liability valuations are finalized. The following allocation reflects management's assessment as of July 31, 2026:


(Dollars in millions)	Initial Preliminary Allocation		Measurement Period Adjustments		Updated Allocation
Cash and cash equivalents	$	21.3	$	—	$	21.3
Receivables	5.4		—		5.4
Inventories	36.7		—		36.7
Prepaid expenses and other current assets	3.7		(0.1)		3.6
Property, plant, and equipment, net	14.8		(2.8)		12.0
Right-of-use assets, net	2.6		0.1		2.7
Goodwill	137.6		(10.3)		127.3
Other intangible assets:	63.8		13.9		77.7
Indefinite-lived trade name	19.6		—		19.6
Finite-lived developed technology	9.8		0.9		10.7

Finite-lived customer-related	29.5		16.3		45.8
Finite-lived backlog	4.9		(3.3)		1.6
Deferred income tax assets	0.1		—		0.1
Accounts payable	(13.8)		0.4		(13.4)
Accrued liabilities	(18.5)		(1.6)		(20.1)
Short-term lease liabilities	(0.8)		0.1		(0.7)
Long-term lease liabilities	(2.4)		0.3		(2.1)
Deferred income tax liabilities	(18.9)		—		(18.9)
Total fair value of net assets acquired	231.6		—		231.6
Less: cash and cash equivalents acquired	(21.3)		—		(21.3)
Total purchase price	$	210.3	$	—	$	210.3