v3.26.3
Restructuring and Other (Income) Charges, net
 9 Months Ended
Sep. 30, 2026
Restructuring and Related Activities [Abstract]  
Restructuring and Other (Income) Charges, net Restructuring and Other (Income) Charges, net
Detail on the restructuring charges and other (income) charges, net, is provided below.
Three Months Ended September 30,Nine Months Ended September 30,
In millions2026202520262025
Restructuring charges$0.2 $1.0 $2.4 $10.1 
Other (income) charges, net— — — — 
Total Restructuring and other (income) charges, net$0.2 $1.0 $2.4 $10.1 
Restructuring Charges
In millionsSeverance and other employee-related costs
Other charges (income) (1)
Asset disposal chargesTotal
Performance Chemicals repositioning (2)
$— $— $— $— 
Other0.2 — — 0.2 
Three Months Ended September 30, 2026$0.2 $— $— $0.2 
Performance Chemicals repositioning (2)
$— $0.7 $— $0.7 
Other0.1 0.2 — 0.3 
Three Months Ended September 30, 2025$0.1 $0.9 $— $1.0 
In millionsSeverance and other employee-related costs
Other charges (income) (1)
Asset disposal chargesTotal
Performance Chemicals repositioning (2)
$— $0.8 $0.4 $1.2 
Other0.7 0.5 — 1.2 
Nine Months Ended September 30, 2026$0.7 $1.3 $0.4 $2.4 
Performance Chemicals repositioning (2)
$— $2.1 $— $2.1 
Other2.6 1.0 4.4 8.0 
Nine Months Ended September 30, 2025$2.6 $3.1 $4.4 $10.1 
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(1) Primarily represents costs associated with plant and equipment decommissioning charges and other miscellaneous exit costs.
(2) The Performance Chemicals repositioning began in 2023 and resulted in the completion of the sale of the industrial specialties product line on January 1, 2026. Refer to Note 16 for more information.
Restructuring and Other (Income) Charges, net Reserves
The following table, inclusive of continuing and discontinued operations, shows a roll forward of restructuring reserves that will result in cash spending, the majority of which relate to the Performance Chemicals repositioning.
In millions
Balance at December 31, 2025 (1)
Change in Reserve (2)
Cash Payments
Other (3)
Balance at September 30, 2026 (1)
Severance and other employee-related costs$1.8 6.3 (7.5)— $0.6 
Other charges (income)4.9 9.5 (10.6)— 3.8 
Restructuring 6.7 15.8 (18.1)— 4.4 
Other (income) charges, net— — — — — 
Restructuring and Other (income) charges, net reserves$6.7 15.8 (18.1)— $4.4 
_______________
(1) Included in "Accrued expenses" on the condensed consolidated balance sheets.
(2) Includes severance and other employee-related costs, exited leases, and other miscellaneous exit costs. Any asset write-downs including accelerated depreciation and impairment charges are not included in the above table.
(3) Primarily foreign currency translation adjustments.