CORNERSTONE BUILDING BRANDS, INC., 10-Q filed on 8/5/2025
Quarterly Report
v3.25.2
Cover
 6 Months Ended
Jun. 28, 2025
shares
Cover [Abstract]  
Document Type 10-Q
Document Quarterly Report true
Document Period End Date Jun. 28, 2025
Document Transition Report false
Entity File Number 1-14315
Entity Registrant Name Cornerstone Building Brands, Inc.
Entity Incorporation, State or Country Code DE
Entity Tax Identification Number 76-0127701
Entity Address, Address Line One 5020 Weston Parkway
Entity Address, Address Line Two Suite 400
Entity Address, City or Town Cary
Entity Address, State or Province NC
Entity Address, Postal Zip Code 27513
City Area Code 866
Local Phone Number 419-0042
Entity Current Reporting Status No
Entity Interactive Data Current Yes
Entity Filer Category Non-accelerated Filer
Entity Small Business false
Entity Emerging Growth Company false
Entity Shell Company false
Entity Common Stock, Shares Outstanding 0
Entity Central Index Key 0000883902
Current Fiscal Year End Date --12-31
Document Fiscal Year Focus 2025
Document Fiscal Period Focus Q2
Amendment Flag false
v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF LOSS - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Income Statement [Abstract]        
Net sales $ 1,427,905 $ 1,364,302 $ 2,603,239 $ 2,509,989
Cost of sales 1,115,590 1,047,171 2,054,389 1,959,302
Gross profit 312,315 317,131 548,850 550,687
Selling, general and administrative expenses 269,954 247,029 525,336 487,874
Income from operations 42,361 70,102 23,514 62,813
Interest expense (121,845) (106,747) (239,526) (201,567)
Foreign exchange gain (loss) 4,053 (2,773) 3,740 (6,786)
Other income, net 1,043 673 1,470 3,556
(Loss) before income taxes (74,388) (38,745) (210,802) (141,984)
Income tax (benefit) (14,420) (31,524) (40,210) (16,190)
Net loss $ (59,968) $ (7,221) $ (170,592) $ (125,794)
v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Statement of Comprehensive Income [Abstract]        
Net loss $ (59,968) $ (7,221) $ (170,592) $ (125,794)
Other comprehensive income (loss), net of income tax        
Foreign exchange translation gain (loss) 10,753 (89) 12,461 (2,270)
Unrealized gain on derivative instruments, net of income tax of $(521), $(1,659), $(283) and $(6,333) 3,095 7,669 2,405 25,502
Amount reclassified from accumulated other comprehensive loss into earnings, from derivative instruments, net of income tax of $1,299, $2,251, $2,628 and $4,441 (7,282) (9,689) (11,693) (19,208)
Other comprehensive income (loss) 6,566 (2,109) 3,173 4,024
Comprehensive loss $ (53,402) $ (9,330) $ (167,419) $ (121,770)
v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Statement of Comprehensive Income [Abstract]        
Unrealized loss on derivative instruments, tax $ (521) $ (1,659) $ (283) $ (6,333)
Amount reclassified, tax $ 1,299 $ 2,251 $ 2,628 $ 4,441
v3.25.2
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 171,331 $ 159,529
Accounts receivable, net 701,814 563,916
Inventories, net 702,635 610,177
Other current assets 96,451 158,603
Total current assets 1,672,231 1,492,225
Property, plant and equipment, net 1,082,174 1,127,037
Lease right-of-use assets 478,602 506,827
Goodwill 1,111,525 1,105,732
Intangible assets, net 2,287,934 2,387,905
Other assets, net 52,252 65,420
Total assets 6,684,718 6,685,146
Current liabilities:    
Current portion of long-term debt 42,500 34,000
Short-term borrowings 0 95,000
Current portion of lease liabilities 89,142 85,052
Accounts payable 292,821 252,004
Accrued income and other taxes 28,219 17,325
Employee-related liabilities 92,328 86,516
Rebates, warranties and other customer-related liabilities 154,633 147,280
Accrued interest 65,803 69,334
Other current liabilities 63,093 97,827
Total current liabilities 828,539 884,338
Long-term debt 4,775,586 4,421,528
Long-term lease liabilities 381,187 408,157
Deferred income tax liabilities 434,774 531,352
Other long-term liabilities 229,591 234,894
Total liabilities 6,649,677 6,480,269
Commitments and contingencies (Note 14)
Equity:    
Common stock, $0.01 par value, 1,000 shares authorized, issued and outstanding at June 28, 2025 and December 31, 2024 0 0
Additional paid-in capital 1,538,155 1,540,572
Accumulated deficit (1,499,023) (1,328,431)
Accumulated other comprehensive loss (4,091) (7,264)
Total equity 35,041 204,877
Total liabilities and equity $ 6,684,718 $ 6,685,146
v3.25.2
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Jun. 28, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 1,000 1,000
Common stock, shares issued (in shares) 1,000 1,000
Common stock, shares outstanding (in shares) 1,000 1,000
v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-In Capital
Accumulated Deficit
Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2023   1,000      
Beginning balance at Dec. 31, 2023 $ 1,644,870 $ 0 $ 1,766,024 $ (139,021) $ 17,867
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Other comprehensive (loss) income 4,024       4,024
Share-based compensation 2,777   2,777    
Dividend to Parent (231,625)   (231,625)    
Net loss (125,794)     (125,794)  
Ending balance (in shares) at Jun. 29, 2024   1,000      
Ending balance at Jun. 29, 2024 1,294,252 $ 0 1,537,176 (264,815) 21,891
Beginning balance (in shares) at Mar. 30, 2024   1,000      
Beginning balance at Mar. 30, 2024 1,302,397 $ 0 1,535,991 (257,594) 24,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Other comprehensive (loss) income (2,109)       (2,109)
Share-based compensation 1,185   1,185    
Net loss (7,221)     (7,221)  
Ending balance (in shares) at Jun. 29, 2024   1,000      
Ending balance at Jun. 29, 2024 $ 1,294,252 $ 0 1,537,176 (264,815) 21,891
Beginning balance (in shares) at Dec. 31, 2024 1,000 1,000      
Beginning balance at Dec. 31, 2024 $ 204,877 $ 0 1,540,572 (1,328,431) (7,264)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Other comprehensive (loss) income 3,173       3,173
Share-based compensation (2,417)   (2,417)    
Net loss $ (170,592)     (170,592)  
Ending balance (in shares) at Jun. 28, 2025 1,000 1,000      
Ending balance at Jun. 28, 2025 $ 35,041 $ 0 1,538,155 (1,499,023) (4,091)
Beginning balance (in shares) at Mar. 29, 2025   1,000      
Beginning balance at Mar. 29, 2025 87,113 $ 0 1,536,825 (1,439,055) (10,657)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Other comprehensive (loss) income 6,566       6,566
Share-based compensation 1,330   1,330    
Net loss $ (59,968)     (59,968)  
Ending balance (in shares) at Jun. 28, 2025 1,000 1,000      
Ending balance at Jun. 28, 2025 $ 35,041 $ 0 $ 1,538,155 $ (1,499,023) $ (4,091)
v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Cash flows used in operating activities:    
Net loss $ (170,592) $ (125,794)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 226,903 192,855
Amortization of debt issuance costs, debt discount and fair values 52,836 48,369
Share-based compensation expense (2,417) 2,777
Amortization of acquisition related step-up adjustments 3,603 4,137
Loss on disposal of assets 284 2,242
Change in fair value of contingent consideration 701 1,443
Unrealized (gain) loss on foreign currency exchange rates (3,740) 6,786
Provision for credit losses 4,725 3,024
Deferred income taxes (89,195) (98,410)
Changes in operating assets and liabilities, net of effect of acquisitions:    
Accounts receivable, net (140,435) (88,509)
Inventories, net (90,445) (106,718)
Income taxes 49,573 15,011
Prepaid expenses and other current assets 13,754 (5,318)
Accounts payable 34,659 (8,258)
Accrued expenses (22,787) (41,120)
Other, net 367 (8,977)
Net cash flows used in operating activities (132,206) (206,460)
Cash flows used in investing activities:    
Acquisitions, net of cash acquired 0 (450,995)
Capital expenditures (68,174) (102,076)
Proceeds from sale of property, plant and equipment 664 3,075
Net cash flows used in investing activities (67,510) (549,996)
Cash flows from financing activities:    
Proceeds from short-term borrowings 0 650,000
Repayments of short-term borrowings 0 (490,000)
Proceeds from term loans 230,000 500,000
Payments on term loans (8,500) (14,500)
Payments of financing costs 0 (5,312)
Payment of contingent consideration (11,488) 0
Dividend payment to parent 0 (231,625)
Net cash flows from financing activities 210,012 408,563
Effect of exchange rate changes on cash and cash equivalents 1,506 1,315
Net increase (decrease) in cash and cash equivalents 11,802 (346,578)
Cash and cash equivalents at beginning of period 159,529 468,877
Cash and cash equivalents at end of period $ 171,331 $ 122,299
v3.25.2
Basis of Presentation
 6 Months Ended
Jun. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation Basis of Presentation
Description of Business
Cornerstone Building Brands, Inc. (“Cornerstone Building Brands” or, collectively with its subsidiaries, unless the context requires otherwise, the “Company”) is a holding company incorporated in the State of Delaware. The Company is a leading exterior building products manufacturer by sales in North America and serves residential and commercial customers across new construction and the repair and remodel end markets. The Company is organized in three reportable segments: Aperture Solutions, Surface Solutions and Shelter Solutions.

Basis of Presentation
The accompanying Condensed Consolidated Financial Statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These Condensed Consolidated Financial Statements have been prepared in accordance with the Company's accounting policies and on the same basis as those financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended December 31, 2024, and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s Consolidated Financial Statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the SEC. Certain items have been reclassified in the prior year disclosures to conform to the current year presentation.
The accompanying Condensed Consolidated Financial Statements include the accounts and operations of the Company and its majority-owned subsidiaries and all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. All significant intercompany accounts and transactions have been eliminated in consolidation.
v3.25.2
Significant Accounting Policies
 6 Months Ended
Jun. 28, 2025
Accounting Policies [Abstract]  
Significant Accounting Policies Significant Accounting Policies
Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, net sales and expenses and related disclosures of contingent assets and liabilities in the Condensed Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; the allowance for slow moving and obsolete inventory; the valuation of goodwill; establishing useful lives for and evaluating the recovery of our finite-life, long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; determining the fair value of contingent consideration; accounting for rebates and product warranties; the valuation and expensing for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies and uncertainties; and accounting for income taxes. Actual results may differ from the estimates used in preparing the Condensed Consolidated Financial Statements.
Cash and Cash Equivalents
Cash and cash equivalents mainly consist of highly liquid, unrestricted savings, checking, money market funds with original maturities of less than three months and other bank accounts.
Accounts Receivable, Net
The Company reports accounts receivable net of an allowance for expected credit losses. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to the Company by its customers. Such allowances are included in selling, general and administrative expenses in the Company’s Condensed Consolidated Statements of Loss. In establishing the allowance, the Company considers changes in the financial position of a customer, age of the accounts receivable balances, availability of security, unusual macroeconomic conditions, lien rights and bond rights as well as disputes, if any, with its customers. Uncollectible accounts are written off when a settlement is reached for an amount that is less than the outstanding historical balance, all collection efforts have been exhausted, or any legal action taken by the Company has concluded. The Company’s allowance for expected credit losses was $20.9 million and $26.3 million at June 28, 2025 and December 31, 2024, respectively.
Business Combinations
We account for business combinations under the acquisition method of accounting, which requires an allocation of the consideration we paid to the identifiable assets, intangible assets and liabilities based on the estimated fair values as of the closing date of the acquisition. The excess of the fair value of the purchase price over the fair values of these identifiable assets, intangible assets and liabilities is recorded as goodwill.
Purchased intangibles other than goodwill are initially recognized at fair value and amortized over their useful lives unless those lives are determined to be indefinite. The valuation of acquired assets will impact future operating results. The fair value of identifiable intangible assets is determined using an income approach on an individual asset basis. Specifically, we use the multi-period excess earnings method to determine the fair value of customer relationships and the relief-from-royalty approach to determine the fair value of trade names. Determining the fair value of acquired intangibles involves significant estimates and assumptions, including forecasted revenue growth rates, margins, percentage of revenue attributable to the trade name, contributory asset charges, customer attrition rate, market-participant discount rates, the assumed royalty rates and income tax rates.

The determination of the useful life of an intangible asset other than goodwill is based on factors including historical trade name performance with respect to consumer name recognition, geographic market presence, market share, plans for ongoing trade name support and promotion, customer attrition rate, and other relevant factors.

The initial purchase price allocation is based upon provisional information and is subject to revision during the measurement period (up to one year from the acquisition date) as additional information concerning valuations is obtained. As the Company obtains new information regarding facts and circumstances that existed as of the acquisition date that, if known, would have resulted in revised estimated values of those assets or liabilities, the Company will accordingly revise the provisional purchase price allocation. These adjustments may include, but are not limited to, adjustments pertaining to intangible assets acquired, property, plant and equipment acquired, and tax liabilities assumed.

Recent Accounting Pronouncements
In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 requires companies to provide enhanced rate reconciliation disclosures, including disclosure of specific categories and additional information for reconciling items. The standard also requires companies to disaggregate income taxes paid by federal, state and foreign taxes. This change is effective for annual periods beginning after December 15, 2024. Prospective application is required, with retrospective application permitted. The Company evaluated the impact of adopting ASU 2023-09 and expects it to result in additional disclosures, upon adoption.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement- Reporting Comprehensive Income- Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which improves disclosure requirements and provides more detailed information about an entity’s expenses, specifically amounts related to purchases of inventory, employee compensation, depreciation, intangible asset amortization, and selling expenses, along with qualitative descriptions of certain other types of expenses. This change is effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the effect the updated guidance will have on its financial statement disclosures.
v3.25.2
Acquisitions
 6 Months Ended
Jun. 28, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions Acquisitions
Acquisition of Mueller Supply Company, Inc.
In July 2024, the Company completed the acquisition of Mueller Supply Company, Inc. (“Mueller”) for a purchase price of $495.9 million, including a base purchase price of $475.0 million, in addition to closing date cash and working capital adjustments. Mueller is a leading manufacturer of residential metal roofing and components and steel buildings in Texas and the Southwest United States (“U.S.”). Mueller has approximately 900 employees and a comprehensive regional footprint including 38 retail branches and five manufacturing sites in Amarillo, Ballinger and Huntsville, Texas; Oak Grove, Louisiana; and Phoenix, Arizona. This acquisition was funded by issuing long-term debt further discussed in Note 7. Mueller is included in the Company’s Shelter Solutions reportable segment.
The following table summarizes the provisional fair value of net assets acquired:
Fair Value
Cash and cash equivalents$18,074 
Accounts receivable10,346 
Inventories126,516 
Property, plant and equipment207,912 
Goodwill107,901 
Trade name and customer relationship intangibles108,000 
Equity investment11,000 
Other assets5,803 
Total assets acquired595,552 
Accounts payable and other liabilities assumed8,805 
Employee related liabilities6,234 
Rebates and customer related liabilities16,698 
Deferred income tax liabilities67,924 
Total liabilities assumed99,661 
Net assets acquired$495,891 
During the three months ended June 28, 2025, the Company recognized an increase of $0.4 million in employee related liabilities and an increase of $0.4 million in goodwill. The Company recorded these measurement period adjustments to update the purchase price allocation based upon further analysis of information subsequent to the acquisition date. These adjustments did not have a material impact on the Company’s Condensed Consolidated Statements of Loss for the period ended June 28, 2025.
As part of the Mueller transaction, the Company acquired a 33.33% interest in BDM Metal Coaters, LLC (“BDM”). The general purpose of BDM is the establishment and operation of a processing facility for the slitting and coating of hot roll steel coils. The Company possesses the ability to exercise significant influence, but not control, over the operating and financial policies of BDM; therefore, the Company accounts for the investment under the equity method of accounting. The carrying value of the investment was $11.3 million as of June 28, 2025 and $11.1 million as of December 31, 2024. The investment in BDM is recognized in other assets, net on our Condensed Consolidated Balance Sheets for both comparable periods.
The fair value and expected useful life of identifiable intangible assets consists of the following:
Fair Value
Useful Life in Years
Customer relationships$30,000 11
Trade names and other78,000 12
Total$108,000 
The acquisition of Mueller resulted in the recognition of $107.9 million of goodwill. The goodwill recorded is a result of expected synergies and other benefits that we believe will result from the integration of the acquisition within our operations. Goodwill created as a result of the acquisition of Mueller is not expected to be deductible for tax purposes. A net deferred tax liability of $67.9 million was established as a result of the acquisition.
Acquisition of Harvey Building Products Corp.
In April 2024, the Company completed the acquisition of Harvey Building Products Corp. (“Harvey”) for a purchase price of $460.7 million. Harvey is a manufacturer of high performing windows and doors, and its portfolio of industry leading brands include Harvey, Softlite and Thermo-Tech. Headquartered in Waltham, Massachusetts, Harvey has approximately 1,200 employees at four manufacturing facilities located throughout the Northeast and Midwest. Harvey specializes in premium, custom windows and doors primarily serving the Eastern U.S. This acquisition was funded by issuing long-term debt further discussed in Note 7. Harvey is included in the Company’s Aperture Solutions reportable segment.
The following table summarizes the fair value of net assets acquired:
Fair Value
Cash and cash equivalents$10,423 
Accounts receivable27,223 
Inventories21,084 
Property, plant and equipment47,478 
Lease right-of-use assets123,801 
Goodwill174,002 
Trade name and customer relationship intangibles246,000 
Other assets7,375 
Total assets acquired657,386 
Accounts payable and other liabilities assumed35,943 
Employee related liabilities6,793 
Lease liabilities104,737 
Deferred income tax liabilities49,251 
Total liabilities assumed196,724 
Net assets acquired$460,662 
During the three months ended June 28, 2025, the Company recognized a decrease of $0.1 million in accounts receivable, a decrease of $0.5 million in inventories, an increase of $0.6 million in employee related liabilities, a decrease of $0.1 million in accounts payable and other liabilities assumed, a decrease of $0.1 million in deferred income tax liabilities, a decrease of $0.1 million in lease liabilities, and an increase of $0.8 million in goodwill as a result of these measurement period adjustments. The Company recorded these measurement period adjustments to finalize the purchase price allocation based upon further analysis of information subsequent to the acquisition date. These adjustments did not have a material impact on the Company’s Condensed Consolidated Statements of Loss for the period ended June 28, 2025.
The fair value and expected useful life of identifiable intangible assets consists of the following:
Fair ValueUseful Life in Years
Customer relationships$200,000 12
Trade names and other46,000 12
Total$246,000 
The acquisition of Harvey resulted in the recognition of $174.0 million of goodwill. The goodwill recorded is a result of expected synergies and other benefits that we believe will result from the integration of the acquisition with our operations. Goodwill created as a result of the acquisition of Harvey is not expected to be deductible for tax purposes. A net deferred tax liability of $49.3 million was established as a result of the acquisition.
Contingent Consideration for Acquisition Completed during 2023
In August 2023, the Company completed the acquisition of M.A.C. Métal Architectural Inc. (“MAC Metal”), which became an indirect wholly-owned subsidiary of the Company. Headquartered in Saint-Hubert, Quebec, MAC Metal serves the North American residential and commercial markets with high-end steel siding and roofing products. MAC Metal is included in the Company’s Surface Solutions reportable segment. The total purchase price included earn-out contingent consideration of $16.8 million payable over two consecutive twelve-month periods, with the first period starting in the month following the close of the acquisition; payments are based upon achieving certain adjusted EBITDA-based metrics, as defined in the purchase agreement. There was an increase of $0.7 million in contingent consideration in the six months ended June 28, 2025, including the impact of exchange rates. During the three months ended June 28, 2025, the Company made a payment of $11.5 million to satisfy the first earn-out period. Total contingent consideration of $10.4 million as of June 28, 2025 and $21.1 million as of December 31, 2024 is recognized in other current liabilities on our Condensed Consolidated Balance Sheets.
v3.25.2
Inventories, net
 6 Months Ended
Jun. 28, 2025
Inventory Disclosure [Abstract]  
Inventories, net Inventories, net
The following table sets forth the components of inventories:
 June 28,
2025		December 31,
2024
Raw materials and work in process(1)
$454,796 $402,294 
Finished goods247,839 207,883 
Total inventories, net
$702,635 $610,177 
(1)    The Company's work in process inventory is not significant to our Consolidated Balance Sheet due to the nature of our production processes.
v3.25.2
Goodwill and Intangible Assets
 6 Months Ended
Jun. 28, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
The following table sets forth the changes in the carrying amount of goodwill by reportable segment and the accumulated impact of impairment loss:
Aperture
Solutions		Surface
Solutions		Shelter
Solutions		Total
Balance, as of December 31, 2024 $452,726 $335,544 $317,462 $1,105,732 
Impact of acquisitions and related measurement period adjustments (1)
1,340 — 358 1,698 
Currency translation853 3,242 — 4,095 
Balance, June 28, 2025$454,919 $338,786 $317,820 $1,111,525 
Goodwill
$951,068 $708,689 $317,820 $1,977,577 
Accumulated impairment loss
(496,149)(369,903)— (866,052)
Balance, June 28, 2025$454,919 $338,786 $317,820 $1,111,525 
(1) Measurement period adjustments have been recorded in conjunction with the Harvey and Mueller acquisitions during the period. See Note 3 for additional information.
During the year ended December 31, 2024, we recorded impairment losses totaling $866.1 million at our Aperture Solutions and Surface Solutions operating segments, specifically in the following reporting units: (i) Aperture Solutions–U.S., totaling $496.1 million, (ii) Surface Solutions–U.S. Stone, totaling $40.8 million, and (iii) Surface Solutions–U.S. Siding, totaling $329.1 million, reporting units. After recording these impairment charges, there is no goodwill remaining at the Surface Solutions–U.S. Stone reporting unit. The reporting units that were impaired in 2024 were written down to their respective fair values resulting in zero excess fair value over carrying amount as of their latest 2024 impairment testing dates.
These and other individual reporting units have a heightened risk of future impairments if any assumptions, estimates, or market factors change in the future. We have not identified any triggering events in the current year. See Risk Factor, “Any impairment of our goodwill, intangible or other long-lived assets could negatively impact our results of operations and financial condition,” in Part I, Item 1A of our Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “2024 Form 10-K”).
Intangible Assets, Net
The following table sets forth the major components of intangible assets:
Range of Life
in Years		Weighted Average Amortization Remaining YearsCarrying ValueAccumulated AmortizationNet Carrying Value
As of June 28, 2025 (1)
Customer lists and relationships3–1915$2,106,468 $(433,863)$1,672,605 
Trademarks, trade names and other12–1512743,132 (127,803)615,329 
Total intangible assets$2,849,600 $(561,666)$2,287,934 
Range of Life
in Years		Weighted Average Amortization Remaining YearsCarrying ValueAccumulated AmortizationNet Carrying Value
As of December 31, 2024 (1)
Customer lists and relationships3–1915$2,100,469 $(351,129)$1,749,340 
Trademarks, trade names and other12–1512740,113 (101,548)638,565 
Total intangible assets$2,840,582 $(452,677)$2,387,905 

(1) Net of accumulated impairment loss of $32.7 million as of June 28, 2025 and December 31, 2024.
Intangible assets are amortized on a straight-line basis. The following table sets forth the amortization expense related to intangible assets:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Amortization expense$53,423 $48,965 $106,697 $96,199 
v3.25.2
Product Warranties
 6 Months Ended
Jun. 28, 2025
Product Warranties Disclosures [Abstract]  
Product Warranties Product Warranties
The following table sets forth the changes in the carrying amount of product warranties liability:
Six Months Ended
 June 28, 2025June 29, 2024
Balance, beginning of period$188,296 $194,235 
Expense8,633 4,569 
Claims and settlements(8,464)(4,715)
Impact of acquisitions— 11,898 
Reclassification of deferred warranty revenue(1)
— (24,717)
Balance, end of period$188,465 $181,270 
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities$23,894 $21,557 
Noncurrent liabilities – Other long-term liabilities164,571 159,713 
Total product warranty liability$188,465 $181,270 
(1)     Reclassification of deferred warranty revenue for the Shelter Solutions reportable segment that had historically been included in the warranty liability disclosure. Deferred warranty revenue of $2.5 million and $21.9 million is recorded in other current liabilities and other long-term liabilities, respectively, within our Consolidated Balance Sheets for year ended December 31, 2024.
v3.25.2
Debt
 6 Months Ended
Jun. 28, 2025
Debt Disclosure [Abstract]  
Debt Debt
The following table sets forth the components of long-term debt:
June 28, 2025December 31, 2024
Effective Interest RatePrincipal Outstanding
Unamortized Fair Value Adjustment (1)
Unamortized Discount and
Issuance Costs		Carrying AmountPrincipal Outstanding
Unamortized Fair Value Adjustment(1)
Unamortized Discount and
Issuance Costs		Carrying Amount
Term loan facility, due April 20288.57 %$2,496,000 $(200,251)$— $2,295,749 $2,502,500 $(231,851)$— $2,270,649 
Term loan facility, due August 20289.69 %293,250 — (13,117)280,133 294,000 — (14,926)279,074 
Term loan facility, due May 203110.05 %497,500 — (4,784)492,716 498,750 — (5,089)493,661 
6.125% senior notes, due January 2029
13.51 %318,699 (66,609)— 252,090 318,699 (73,656)— 245,043 
8.750% senior secured notes, due August 2028
10.61 %710,000 — (31,407)678,593 710,000 — (36,099)673,901 
9.500% senior secured notes, due August 2029
9.88 %500,000 — (6,195)493,805 500,000 — (6,800)493,200 
Total long-term debt$4,815,449 $(266,860)$(55,503)$4,493,086 $4,823,949 $(305,507)$(62,914)$4,455,528 
Reflected as:
Current liabilities - Current portion of long-term debt$42,500 $34,000 
Non-current liabilities - Long-term debt4,450,586 4,421,528 
Total long-term debt$4,493,086 $4,455,528 
Fair value - Senior notes - Level 1 $1,339,747 $1,429,999 
Fair value - Term loans - Level 22,902,989 3,167,541 
Total fair value$4,242,736 $4,597,540 
(1)    As a result of pushdown accounting in connection with the merger in July 2022, pursuant to which Cornerstone Building Brands became a privately-held company (the “Merger”), the carrying values of the term loan facility due April 2028 and the 6.125% senior notes were adjusted to fair value.
Revolving Credit Facilities
The following table sets forth the Company’s availability under its revolving credit facilities:
June 28, 2025December 31, 2024
AuthorizedBorrowingsLetters of Credit and Priority PayablesAuthorizedBorrowingsLetters of Credit and Priority Payables
Asset-based lending facility, due May 2029(1)
$850,000 $230,000 $67,919 $850,000 $— $51,374 
Cash flow revolver(2)
92,000 — — 92,000 — — 
First-in-last-out tranche asset-based lending facility, due May 2029(1)
95,000 95,000 — 95,000 95,000 — 
Total$1,037,000 $325,000 $67,919 $1,037,000 $95,000 $51,374 
(1) As of December 31, 2024, these borrowings are included in short-term borrowings on the Consolidated Balance Sheets based on the Company’s intention and ability to repay on a short-term basis.
(2)     Cash flow revolver commitment of $92.0 million will mature in May 2029.
The carrying amounts of the indebtedness under revolving credit facilities approximate fair value as the interest rates are variable and reflective of market rates.
Issuance of 9.500% Senior Secured Notes due August 2029
On August 7, 2024, the Company issued $500.0 million in aggregate principal amount of 9.500% Senior Secured Notes (“9.500% Senior Secured Notes”) due August 2029 (subject to springing maturity under certain circumstances). Interest is payable semi-annually in arrears on February 15 and August 15 of each year, commencing on February 15, 2025.
The 9.500% Senior Secured Notes are secured senior indebtedness. The 9.500% Senior Secured Notes rank equal in right of payment with all existing and future senior indebtedness of the Company and are senior in right of payment to all existing and future subordinated indebtedness of the Company.

The Company may redeem the 9.500% Senior Secured Notes in whole or in part, subject to certain prepayment premiums if the 9.500% Senior Secured Notes were to be redeemed prior to August 15, 2028.
Term Loan Facility, due April 2028, Term Loan Facility, due May 2031 and Cash Flow Revolver
In April 2018, Ply Gem Midco entered into a Cash Flow Agreement (as amended from time to time, the “Cash Flow Credit Agreement”); facilities provided thereunder, including the Term Loan Facility, due April 2028, the Term Loan Facility, due May 2031 and the Cash Flow Revolver (each as defined below), the “Cash Flow Facilities”), which provides for (i) a term loan facility (the “Term Loan Facility, due April 2028”) in the aggregate principal amount of $2,600.0 million, issued with a discount of 0.5% and (ii) a cash flow-based revolving credit facility (the “Cash Flow Revolver”) of up to $115.0 million. In connection with the consummation of the Ply Gem merger, the Company and Ply Gem Midco entered into a joinder agreement in which the Company became the Borrower (as defined in the Cash Flow Credit Agreement) under the Cash Flow Credit Agreement. On April 11, 2023, the Company amended the Cash Flow Credit Agreement to replace the adjusted LIBOR rate with the Secured Overnight Financing Rate (“SOFR”) rate. On May 15, 2024, the Company entered into a Fifth Amendment to the Cash Flow Credit Agreement (the “Cash Flow Fifth Amendment”) to, among other things, (a) terminate the $92.0 million of commitments under the Cash Flow Revolver and replace such commitments with $92.0 million of extended cash flow-based revolving commitments, maturing on May 15, 2029 (subject to a springing maturity under certain circumstances) and (b) incur a new incremental term loan facility (the “Term Loan Facility, due May 2031”) in the aggregate principal amount of $500.0 million, maturing on May 15, 2031 (subject to a springing maturity under certain circumstances).

The Term Loan Facility, due April 2028 amortizes in nominal quarterly installments equal to one percent of the aggregate initial principal amount thereof per annum, with the remaining balance payable upon final maturity. The Term Loan Facility, due April 2028 bears annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Term SOFR rate with a credit spread adjustment of 0.10% (subject to a floor of 0.50%) plus an applicable margin of 3.25% per annum or (ii) an alternate base rate plus an applicable margin of 2.25% per annum.
Loans outstanding under the Cash Flow Revolver bear annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Daily Simple SOFR rate or a Term SOFR rate with (only in the case of Term SOFR rate borrowings with an interest period greater than one month) a credit spread adjustment of 0.10% (subject to a floor of 0.00%) plus an applicable margin ranging from 2.50% to 3.00% per annum depending on the Company’s secured leverage ratio or (ii) an alternate base rate plus an applicable margin ranging from 1.50% to 2.00% per annum depending on the Company’s secured leverage ratio. There are no amortization payments under the Cash Flow Revolver. Additionally, unused commitments under the Cash Flow Revolver are subject to a fee ranging from 0.25% to 0.50% per annum depending on the Company’s secured leverage ratio.
The Term Loan Facility, due May 2031, amortizes in nominal quarterly installments equal to one percent of the aggregate initial principal amount thereof per annum, with the remaining balance payable upon maturity. The Term Loan Facility, due May 2031 bears annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Term SOFR rate (subject to a floor of 0.50%) plus an applicable margin of 4.50% per annum or (ii) an alternate base rate plus an applicable margin of 3.50% per annum.
Subject to certain exceptions, the Term Loan Facility, due April 2028 and the Term Loan Facility, due May 2031 are subject to mandatory prepayments in an amount equal to:
•the net cash proceeds of (i) certain asset sales, (ii) certain debt offerings and (iii) certain insurance recovery and condemnation events; and
•50% of annual excess cash flow (as defined in the Cash Flow Credit Agreement), subject to reduction to 25% and 0% if specified secured leverage ratio targets are met to the extent that the amount of such excess cash flow exceeds $10.0 million. No payments were required in 2022 under the year 2021 excess cash flow calculation.
The Term Loan Facility, due April 2028, the Term Loan Facility, due May 2031, and the Cash Flow Revolver may be prepaid at the Company’s option at any time without premium or penalty (other than customary breakage costs), subject to minimum principal amount requirements.
ABL Facility, due May 2029
On April 12, 2018, Ply Gem Midco entered into an ABL Credit Agreement (as amended from time to time, the “ABL Credit Agreement”), consisting of: (a) an asset-based revolving credit facility of up to $850.0 million (as amended from time to time the “ABL Facility”), a portion of which is available to (i) U.S. borrowers and (ii) U.S. and Canadian borrowers. In connection with the consummation of the Ply Gem merger, the Company and Ply Gem Midco entered into a joinder agreement in which the Company became the Parent Borrower (as defined in the ABL Credit Agreement) under the ABL Facility, and (b) a first-in-last-out tranche asset-based revolving credit facility of up to $95.0 million (the “ABL FILO Facility”) available to U.S. borrowers.
On May 15, 2024, the Company entered into Amendment No. 8 to the ABL Credit Agreement (“Amendment No. 8”), which amended the ABL Credit Agreement in order to terminate the existing revolving commitments under the ABL Facility and the ABL FILO Facility originally maturing on July 25, 2027 (the “Existing ABL Commitments”), and replace such Existing ABL Commitments with an extended revolving commitment of $945.0 million maturing on May 15, 2029 (subject to a springing maturity under certain circumstances), subject to the outstanding aggregate principal amount.
Borrowing availability under the ABL Facility and the ABL FILO Facility (collectively, the “ABL Facilities”) is determined by a monthly borrowing base collateral calculation that is based on specified percentages of the value of eligible inventory, accounts receivable, less certain allowances and subject to certain other adjustments as set forth in the ABL Credit Agreement. Availability is reduced by issuance of letters of credit as well as any borrowings.
Loans outstanding under the ABL Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a Term SOFR rate (subject to a SOFR floor of 0.00%) plus an applicable margin ranging from 1.25% to 1.75% per annum depending on the average daily excess availability under the ABL Facility or (ii) an alternate base rate plus an applicable margin ranging from 0.25% to 0.75% per annum depending on the average daily excess availability under the ABL Facility. Additionally, unused commitments under the ABL Facility are subject to a 0.25% per annum fee.
Loans outstanding under the ABL FILO Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a term SOFR rate (subject to a SOFR floor of 0.00%) plus an applicable margin ranging from 2.25% to 2.75% per annum depending on the average daily excess availability under the ABL FILO Facility or (ii) an alternate base rate plus an applicable margin ranging from 1.25% to 1.75% per annum depending on the average daily excess availability under the ABL FILO Facility. Additionally, unused commitments under the ABL FILO Facility are subject to a 0.25% per annum fee.
Covenant Compliance
The ABL Credit Agreement includes a minimum fixed charge coverage ratio of 1.00:1.00, which is tested only when specified availability is less than 10.0% of the lesser of (x) the then applicable borrowing base and (y) the then aggregate effective commitments under the ABL Facility and continuing until such time as specified availability has been in excess of such threshold for a period of 20 consecutive calendar days. The Cash Flow Credit Agreement includes a financial covenant set at a maximum secured leverage ratio of 7.75:1.00, which will apply if the outstanding amount of loans and drawings under letters of credit which have not then been reimbursed exceeds a specified threshold at the end of any fiscal quarter.
The Company’s debt agreements contain a number of covenants that, among other things, limit or restrict the ability of the Company and its subsidiaries to incur additional indebtedness; make dividends and other restricted payments; incur additional liens; consolidate, merge, sell or otherwise dispose of all or substantially all assets; make investments; transfer or sell assets; enter into restrictive agreements; change the nature of the business; and enter into certain transactions with affiliates. The Company is in compliance with all of its covenants as of June 28, 2025.
Interest Rate Swaps
The Company uses certain interest rate swaps to manage a portion of the interest rate risk on its term loans. The following table sets forth the terms of the Company’s interest rate swap agreements:
Notional amount$1,500,000
Forecasted term loan interest payments being hedged1-month SOFR
Fixed rate paid2.0038%
Origination dateApril 17, 2023
Maturity dateApril 15, 2026
Fair value at June 28, 2025 - Other assets, net
$23,177
Fair value at December 31, 2024 - Other assets, net$39,159
Level in fair value hierarchy(1)
Level 2
(1)Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market based SOFR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.
v3.25.2
Accumulated Other Comprehensive Income (Loss)
 6 Months Ended
Jun. 28, 2025
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss)
The following tables set forth the change in accumulated other comprehensive income (loss) attributable to the Company by each component of accumulated other comprehensive income (loss), net of applicable income taxes:
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of Tax
Total Accumulated Other Comprehensive Income (Loss)
Balance, March 29, 2025$(23,384)$11,347 $1,380 $(10,657)
Other comprehensive income (loss)10,753 (4,187)— 6,566 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, March 30, 2024$(11,734)$34,914 $820 $24,000 
Other comprehensive (loss)(89)(2,020)— (2,109)
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of TaxTotal Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2024$(25,092)$16,448 $1,380 $(7,264)
Other comprehensive income (loss) 12,461 (9,288)— 3,173 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, December 31, 2023$(9,553)$26,600 $820 $17,867 
Other comprehensive (loss) income(2,270)6,294 — 4,024 
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
Equity Transactions
In January 2024, the Company paid a dividend on our common stock in the aggregate amount of $231.6 million, which was received by our direct parent, Camelot Return Intermediate Holdings, LLC, (“Camelot Parent”), and further distributed to Camelot Return Parent, LLC (“Camelot Return Parent”), an indirect parent of the Company. Camelot Return Parent used the funds received to redeem all 1,950,000 preferred units of Camelot Return Parent held by CD&R Pisces Holdings, L.P.
v3.25.2
Share-Based Compensation
 6 Months Ended
Jun. 28, 2025
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation Share-Based Compensation
Incentive Unit Awards
Beginning in the fourth quarter of 2022, pursuant to an incentive unit grant agreement, certain participants were granted incentive units in Camelot Return Ultimate, LP (the “Partnership” or “Camelot Return Ultimate”), an indirect parent of the Company. The incentive units provide the holder with the opportunity to receive, upon certain vesting events and subject to Partnership repurchase rights and conditions, a return based upon the appreciation of the Partnership’s equity value from the date of grant. The incentive units vest over a five-year period on a straight-line basis. For the six months ended June 28, 2025, 15,750 incentive units were granted at an average grant date fair value of $40.99 per incentive unit. The Company recognized expense from incentive units of $1.3 million in the three months ended June 28, 2025, and $1.2 million for the three months ended June 29, 2024. The Company recognized a gain from incentive units of $2.4 million in the six months ended June 28, 2025 and expense from incentive units of $2.8 million in the six months ended June 29, 2024. The gain during the six months ended June 28, 2025 is due to the reversal of prior expense from terminations. The Company estimates that the unrecognized expense is expected to be recognized over a weighted-average period of 2.8 years totaling $15.0 million.
v3.25.2
Equity Transactions
 6 Months Ended
Jun. 28, 2025
Equity [Abstract]  
Equity Transactions Accumulated Other Comprehensive Income (Loss)
The following tables set forth the change in accumulated other comprehensive income (loss) attributable to the Company by each component of accumulated other comprehensive income (loss), net of applicable income taxes:
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of Tax
Total Accumulated Other Comprehensive Income (Loss)
Balance, March 29, 2025$(23,384)$11,347 $1,380 $(10,657)
Other comprehensive income (loss)10,753 (4,187)— 6,566 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, March 30, 2024$(11,734)$34,914 $820 $24,000 
Other comprehensive (loss)(89)(2,020)— (2,109)
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of TaxTotal Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2024$(25,092)$16,448 $1,380 $(7,264)
Other comprehensive income (loss) 12,461 (9,288)— 3,173 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, December 31, 2023$(9,553)$26,600 $820 $17,867 
Other comprehensive (loss) income(2,270)6,294 — 4,024 
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
Equity Transactions
In January 2024, the Company paid a dividend on our common stock in the aggregate amount of $231.6 million, which was received by our direct parent, Camelot Return Intermediate Holdings, LLC, (“Camelot Parent”), and further distributed to Camelot Return Parent, LLC (“Camelot Return Parent”), an indirect parent of the Company. Camelot Return Parent used the funds received to redeem all 1,950,000 preferred units of Camelot Return Parent held by CD&R Pisces Holdings, L.P.
v3.25.2
Income Taxes
 6 Months Ended
Jun. 28, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company’s effective tax rate includes state income taxes, foreign tax rate differentials, and changes in the valuation allowance. The following table sets forth the effective tax rate for the three and six months ended June 28, 2025 and June 29, 2024:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Effective tax rate19.4 %81.4 %19.1 %11.4 %
The Company’s effective tax rate varied from the statutory tax rate primarily due to state income taxes, foreign tax rate differentials, and changes in the valuation allowance. The change in the effective tax rate for the three and six months ended June 28, 2025 compared to the three and six months ended June 29, 2024 is primarily due to the increase in pre-tax book losses and a decrease in executive compensation related expenses. The One Big Beautiful Bill Act (“OBBBA”) was enacted on July 4,2025 and the Company continues to evaluate the impact on its financial condition and results of operations.
v3.25.2
Fair Value of Financial Instruments and Fair Value Measurements
 6 Months Ended
Jun. 28, 2025
Fair Value Disclosures [Abstract]  
Fair Value of Financial Instruments and Fair Value Measurements Fair Value of Financial Instruments and Fair Value Measurements
The Company measures certain financial assets and liabilities at fair value on a recurring basis. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company uses a three-level hierarchy for fair value measurements based on the observability of inputs to the valuation of an asset or liability as of the measurement date. The three levels of the fair value hierarchy are as follows:

•Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.
•Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
•Level 3 – Unobservable inputs for the asset or liability, reflecting the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability.

Fair Value Measurements on a Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 28, 2025:
Level 1Level 2Level 3Total
Assets – Derivative instruments$— $23,177 $— $23,177 
Liabilities – Contingent consideration
$— $— $10,400 $10,400 

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2024:

Level 1Level 2Level 3Total
Assets – Derivative instruments$— $39,159 $— $39,159 
Liabilities – Contingent consideration
$— $— $21,122 $21,122 

The fair value for derivative instruments is determined using valuation models that incorporate observable market inputs, such as interest rates and currency exchange rates, and is classified within Level 2 of the fair value hierarchy.

The fair value of contingent consideration is estimated as of the date of the acquisition, is recorded as part of the purchase price, and is subsequently re-measured to fair value at each reporting date, based on a probability-weighted analysis using a rate that reflects the uncertainty of the expected outcomes, which the Company believes is appropriate and representative of market participant assumptions.

Fair Value Measurement Disclosure

The fair value of the Company’s short-term debt is estimated using observable market inputs, including current interest rates for similar types of borrowings. The fair value of long-term debt is determined based on quoted prices for identical or similar instruments in active markets. The fair value of the senior notes is based on quoted prices in active markets for identical liabilities. The fair value of the term loans is based on recent trading activities of comparable market instruments.

Non-Recurring Fair Value Measurements

Certain assets and liabilities are measured at fair value on a non-recurring basis. These include assets and liabilities that are measured at fair value in the event of impairment or for disclosure purposes. The discounted cash flow method under the income approach is generally employed to estimate the fair value of the reporting units or identified asset groups. For reporting units, the guideline public company method and the guideline transaction method are also utilized under the market approach. Significant assumptions inherent in estimating fair values include the projected future annual net cash flows for each reporting unit, encompassing net sales, cost of sales, selling, general and administrative expenses, depreciation and amortization, working capital, and capital expenditures. Other critical assumptions involve income tax rates, long-term growth rates, and a discount rate that appropriately reflects the risks inherent in each future cash flow stream.

Fair Value of Financial Instruments Not Measured at Fair Value

The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and accrued liabilities approximate their fair values due to their short-term nature.
v3.25.2
Related Party Transactions
 6 Months Ended
Jun. 28, 2025
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
The Company had a related party receivable with CD&R of $1.3 million as of June 28, 2025 and $5.7 million as of December 31, 2024, representing legal fees paid on their behalf as part of the ongoing stockholder litigation described in Note 14.
The Company had a related party payable of $6.0 million to our indirect parent, Camelot Return Ultimate, as of June 28, 2025 and December 31, 2024, representing monies paid by Company management for the purchase of incentive units in the Partnership. See Note 9 for further discussion of the incentive units.
v3.25.2
Commitments and Contingencies
 6 Months Ended
Jun. 28, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
As a manufacturer of products primarily for use in building construction, the Company is inherently exposed to various types of contingent claims, both asserted and unasserted, in the ordinary course of business. As a result, from time to time, the Company may become involved in various legal proceedings or other contingent matters arising from claims or potential claims arising out of its operations and businesses that cover a wide range of matters, including, among others, environmental, contract, employment, including applicable benefit and pension plans, intellectual property, securities, personal injury, property damage, product liability, warranty and modification, and adjustment or replacement of component parts or units sold, which may include product recalls. The Company insures (or self-insures) against these risks to the extent deemed prudent by its management and to the extent insurance is available. Management believes that the ultimate disposition of these matters will not have a material adverse effect on the Company’s results of operations, financial position or cash flows. However, such matters are subject to many uncertainties and outcomes and are not predictable with assurance. The Company believes it is adequately reserved for all matters.
Environmental
The Company’s operations are subject to various federal, state, local and foreign environmental, health and safety laws. Among other things, these laws regulate the emissions or discharge of contaminants into the environment; govern the use, storage, treatment, disposal and management of hazardous substances and wastes; protect employee health and safety, public health and welfare and the end-users of its products; regulate the chemicals used in its products; and impose liability for the costs of investigating and remediating (as well as other damages resulting from) present and past releases of hazardous substances. Violations of these laws or of any conditions contained in environmental permits could impact the Company's current and future operations.
The Company believes it is in material compliance with all applicable laws and regulations and has recorded a liability of $4.1 million as of June 28, 2025 and December 31, 2024 for certain subsurface investigation and remedial matters.
Litigation
The Company is a party to a variety of legal actions arising out of the normal course of business. Plaintiffs occasionally seek punitive or exemplary damages. The Company is also included in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines or penalties and other costs in substantial amounts and are described below.
Stockholder Litigation
In July 2022, and pursuant to an Agreement and Plan of Merger dated March 5, 2022 Clayton, Dubilier and Rice, LLC (“CD&R”) became the indirect owner of Cornerstone Building Brands (the “Merger”). In January 2023, purported former stockholders filed 2 separate complaints challenging the fairness of the Merger. The complaints are captioned Firefighters’ Pension System of the City of Kansas City, Missouri Trust and Gary D. Voigt v. Affeldt et al., C.A. No. 2023-0091-JTL (Del. Ch.) and Whitebark Value Partners LP and Robert Garfield v. Clayton Dubilier & Rice, LLC et al., C.A. No. 2023-0092-JTL (Del. Ch.). In both complaints, the plaintiffs allege that CD&R and its affiliates controlled the Company prior to the transaction and that certain directors and officers of the Company, as well as CD&R and its affiliates, breached their fiduciary duties and engaged in conduct resulting in a sale of the Cornerstone Building Brands public stockholders’ shares to CD&R at an unfair price. The plaintiffs seek unspecified monetary damages, attorneys’ fees, expenses and costs. The court consolidated the two cases, and on May 3, 2023, selected Whitebark Value Partners LP as lead plaintiff. On July 14, 2023, the defendants moved to dismiss the operative complaint. The motion to dismiss was denied on January 10, 2024, and the case is ongoing. On June 26, 2024, the plaintiffs filed an amended complaint. On February 24, 2025, the parties to the case filed a Stipulation of Compromise and Settlement (“Stipulation”) setting forth their agreement to settle the litigation. The Stipulation provides for CD&R and the Company, on behalf of the defendants, to pay or cause their respective insurers to pay a total of $45.0 million into an escrow account that will be used to pay escrow expenses, satisfy any fee and incentive amounts awarded by the court in favor of plaintiff and plaintiff’s counsel, and distribute the remaining funds to the non-affiliated shareholders of the Company. The Company's portion of the proposed settlement relating to its indemnification of its former directors and officers is recoverable from insurance. On May 29, 2025, the court held a hearing to consider the Stipulation, approved the Stipulation, and entered a final order approving the settlement and dismissing the plaintiff’s claims with prejudice.

In June 2023, a purported former stockholder filed a class action complaint in the United States District Court for the District of Delaware alleging that the Company’s disclosures issued in connection with the Merger were materially misleading in violation of Section 14(a) and Section 20(a) of the Securities Exchange Act of 1934. The complaint is captioned Water Island Merger Arbitrage Institutional Commingled Master Fund, L.P. v. Cornerstone Building Brands et al., Case No. 1:23-cv-00701 (D. Del.). The complaint alleges that the Company’s directors and officers issued misleading disclosures, which caused stockholders to approve the Merger at an unfair price. The plaintiff seeks unspecified monetary damages, interest, attorney’s
fees, expenses and costs. On December 8, 2023, the defendants moved to dismiss the operative complaint, and, in the alternative, to stay in litigation. On September 30, 2024, the court granted the defendants’ motion to dismiss without prejudice. On October 15, 2024, the plaintiffs filed an amended complaint, which the defendants again moved to dismiss or stay on November 26, 2024. On June 23, 2025, the parties filed a stipulation and proposed order of dismissal. On June 24, 2025, the court entered the parties’ stipulation to dismiss the plaintiffs’ claims with prejudice.
v3.25.2
Reportable Segment and Geographical Information
 6 Months Ended
Jun. 28, 2025
Segment Reporting [Abstract]  
Reportable Segment and Geographical Information Reportable Segment and Geographical Information
Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”) for purposes of allocating resources and evaluating financial performance. Our CODM, who is our Chief Executive Officer, reviews financial information presented on a consolidated basis for the purposes of allocating resources and evaluating financial performance. The Company is organized in five operating segments aggregated into three reportable segments: Aperture Solutions (consisting of the Aperture Solutions–U.S. and Aperture Solutions–Canada operating segments), Surface Solutions (consisting of the Surface Solutions–U.S. and Surface Solutions–Canada operating segments) and Shelter Solutions, itself an operating segment. The aggregated reportable segments share similar economic characteristics with respect to product offerings, manufacturing processes, and customer demographics. We operate principally in the U.S. with limited operations in Canada.
•The Aperture Solutions reportable segment offers a broad line of windows and doors at multiple price-points for residential new construction and repair and remodel end markets in the U.S. and Canada. Its main products include vinyl, aluminum, wood-composite and aluminum clad-wood windows and patio doors, as well as steel, wood-composite, and fiberglass entry doors.
•The Surface Solutions reportable segment offers a broad suite of surface solutions products and accessories at multiple price-points for the residential new construction and repair and remodel end markets as well as stone installation services. Its main products include vinyl siding and accessories, cellular polyvinyl chloride trim, vinyl fencing and railing, stone veneer and gutter protection products.
•The Shelter Solutions reportable segment designs, engineers, manufactures and distributes extensive lines of metal products for the low-rise commercial construction market under multiple brand names and through a nationwide network of manufacturing plants, distribution centers and retail branches. The Company defines low-rise commercial construction as building applications of up to five stories.
Management monitors the results of its operating segments separately to make decisions about resources and evaluate performance. Management, including the Company’s chief operating decision maker, evaluates performance on the basis of segment earnings before interest, income taxes, depreciation and amortization (“Reportable segment adjusted EBITDA”).
Corporate operating expenses are not allocated to reportable segments. Corporate and Other consists specifically of corporate operating expenses that are generally not allocated to reportable segments, related-party management fees, and other items that are not assigned or allocated to reportable segments. Any intercompany net sales or expenses are eliminated in consolidation.
The following table sets forth reportable segment net sales, reportable segment adjusted EBITDA and a reconciliation to loss before income taxes:
Three Months EndedSix Months Ended
 June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Reportable segment net sales: 
Aperture Solutions$665,800 $673,190 $1,223,545 $1,203,139 
Surface Solutions325,155 337,414 565,833 612,816 
Shelter Solutions438,577 355,236 816,645 696,747 
Total reportable segment net sales1,429,532 1,365,840 2,606,023 2,512,702 
Intersegment sales(1,627)(1,538)(2,784)(2,713)
Total net sales$1,427,905 $1,364,302 $2,603,239 $2,509,989 
Reportable segment adjusted EBITDA:
Aperture Solutions$79,920 $99,624 $122,287 $144,504 
Surface Solutions67,727 74,440 99,222 117,675 
Shelter Solutions66,229 54,721 118,064 110,798 
Total reportable segment adjusted EBITDA213,876 228,785 339,573 372,977 
Corporate and Other(48,363)(60,145)(89,156)(117,309)
Depreciation and amortization(123,152)(98,538)(226,903)(192,855)
Interest expense(121,845)(106,747)(239,526)(201,567)
Foreign exchange gain (loss)4,053 (2,773)3,740 (6,786)
Other income, net1,043 673 1,470 3,556 
Loss before income taxes$(74,388)$(38,745)$(210,802)$(141,984)
The following table sets forth net sales to third party customers, disaggregated by reportable segment:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Aperture Solutions – Principally vinyl windows$665,577 $673,010 $1,223,187 $1,202,850 
Surface Solutions:
Vinyl siding167,432 166,159 276,142 300,623 
Metal siding90,420 91,919 162,389 167,936 
Injection molded siding14,726 15,331 24,517 27,027 
Stone35,173 18,514 62,899 32,636 
Stone veneer installation and other16,000 44,133 37,460 82,170 
Total323,751 336,056 563,407 610,392 
Shelter Solutions – Metal building products438,577 355,236 816,645 696,747 
Total net sales$1,427,905 $1,364,302 $2,603,239 $2,509,989 
The following table sets forth other financial data by reportable segment:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Depreciation and amortization:
Apertures$60,239 $44,826 $104,198 $86,264 
Surfaces27,039 25,423 50,959 51,953 
Shelters 34,443 27,510 69,127 53,148 
Depreciation and amortization for reportable segments121,721 97,759 224,284 191,365 
Corporate1,431 779 2,619 1,490 
Total depreciation and amortization$123,152 $98,538 $226,903 $192,855 
Capital expenditures:
Apertures$25,007 $40,361 
Surfaces14,614 27,615 
Shelters21,403 29,389 
Capital expenditures for reportable segments61,024 97,365 
Corporate7,150 4,711 
Total capital expenditures$68,174 $102,076 
The following table sets forth key expenses disaggregated by reportable segment for the three months ended June 28, 2025:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$665,577 $323,751 $438,577 $1,427,905 
Intersegment sales223 1,404 — 1,627 
Reportable segment net sales665,800 325,155 438,577 1,429,532 
Segment cost of sales(1)
(521,642)(230,464)(306,946)(1,059,052)
Segment selling, general and administrative expenses(2)
(64,238)(26,964)(65,402)(156,604)
Reportable segment adjusted EBITDA$79,920 $67,727 $66,229 $213,876 
Depreciation and amortization(123,152)
Corporate and Other(48,363)
Interest expense(121,845)
Foreign exchange gain
4,053 
Other income, net1,043 
Loss before income taxes$(74,388)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations, as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the three months ended June 29, 2024:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$673,010 $336,056 $355,236 $1,364,302 
Intersegment sales180 1,358 — 1,538 
Reportable segment net sales673,190 337,414 355,236 1,365,840 
Segment cost of sales(1)
(513,445)(234,771)(258,145)(1,006,361)
Segment selling, general and administrative expenses(2)
(60,121)(28,203)(42,370)(130,694)
Reportable segment adjusted EBITDA$99,624 $74,440 $54,721 $228,785 
Depreciation and amortization(98,538)
Corporate and Other(60,145)
Interest expense(106,747)
Foreign exchange loss(2,773)
Other income, net673 
Loss before income taxes$(38,745)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the six months ended June 28, 2025:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$1,223,187 $563,407 $816,645 $2,603,239 
Intersegment sales358 2,426 — 2,784 
Reportable segment net sales1,223,545 565,833 816,645 2,606,023 
Segment cost of sales(1)
(974,290)(412,526)(569,804)(1,956,620)
Segment selling, general and administrative expenses(2)
(126,968)(54,085)(128,777)(309,830)
Reportable segment adjusted EBITDA$122,287 $99,222 $118,064 $339,573 
Depreciation and amortization(226,903)
Corporate and Other(89,156)
Interest expense(239,526)
Foreign exchange gain
3,740 
Other income, net1,470 
Loss before income taxes$(210,802)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the six months ended June 29, 2024:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$1,202,850 $610,392 $696,747 $2,509,989 
Intersegment sales289 2,424 — 2,713 
Reportable segment net sales1,203,139 612,816 696,747 2,512,702 
Segment cost of sales(1)
(943,396)(438,212)(496,671)(1,878,279)
Segment selling, general and administrative expenses(2)
(115,239)(56,929)(89,278)(261,446)
Reportable segment adjusted EBITDA$144,504 $117,675 $110,798 $372,977 
Depreciation and amortization(192,855)
Corporate and Other(117,309)
Interest expense(201,567)
Foreign exchange loss(6,786)
Other income, net3,556 
Loss before income taxes$(141,984)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth property, plant and equipment, net, and total assets disaggregated by reportable segment:
June 28, 2025December 31, 2024
Property, plant and equipment, net:
Aperture Solutions$357,230 $377,786 
Surface Solutions190,781 193,235 
Shelter Solutions513,152 538,725 
Property, plant and equipment, net by reportable segments1,061,163 1,109,746 
Corporate21,011 17,291 
Total property, plant and equipment, net$1,082,174 $1,127,037 
Total assets:
Aperture Solutions$2,965,205 $2,896,080 
Surface Solutions1,783,245 1,810,815 
Shelter Solutions1,630,167 1,631,139 
Total assets by reportable segment6,378,617 6,338,034 
Corporate306,101 347,112 
Total assets$6,684,718 $6,685,146 
v3.25.2
Supplemental Cash Flow Information
 6 Months Ended
Jun. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Cash Flow Information Supplemental Cash Flow Information
The following table sets forth supplemental cash flow information:
Six Months Ended
 June 28, 2025June 29, 2024
Supplemental cash flow information:
Interest paid, net of interest rate swaps$189,374 $154,870 
Income taxes paid$1,787 $63,981 
Capital expenditures included within accounts payable$4,022 $3,630 
v3.25.2
Insider Trading Arrangements
 3 Months Ended
Jun. 28, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.2
Significant Accounting Policies (Policies)
 6 Months Ended
Jun. 28, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
The accompanying Condensed Consolidated Financial Statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These Condensed Consolidated Financial Statements have been prepared in accordance with the Company's accounting policies and on the same basis as those financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended December 31, 2024, and should be read in conjunction with those Consolidated Financial Statements and the Notes thereto. Certain disclosures normally included in the Company’s Consolidated Financial Statements prepared in accordance with U.S. GAAP have been omitted on a basis consistent with the rules and regulations of the SEC. Certain items have been reclassified in the prior year disclosures to conform to the current year presentation.
The accompanying Condensed Consolidated Financial Statements include the accounts and operations of the Company and its majority-owned subsidiaries and all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, net sales and expenses and related disclosures of contingent assets and liabilities in the Condensed Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; the allowance for slow moving and obsolete inventory; the valuation of goodwill; establishing useful lives for and evaluating the recovery of our finite-life, long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; determining the fair value of contingent consideration; accounting for rebates and product warranties; the valuation and expensing for share-based compensation; certain assumptions made in accounting for pension benefits; accounting for contingencies and uncertainties; and accounting for income taxes. Actual results may differ from the estimates used in preparing the Condensed Consolidated Financial Statements.
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and cash equivalents mainly consist of highly liquid, unrestricted savings, checking, money market funds with original maturities of less than three months and other bank accounts.
Accounts Receivable, Net
Accounts Receivable, Net
The Company reports accounts receivable net of an allowance for expected credit losses. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to the Company by its customers. Such allowances are included in selling, general and administrative expenses in the Company’s Condensed Consolidated Statements of Loss. In establishing the allowance, the Company considers changes in the financial position of a customer, age of the accounts receivable balances, availability of security, unusual macroeconomic conditions, lien rights and bond rights as well as disputes, if any, with its customers. Uncollectible accounts are written off when a settlement is reached for an amount that is less than the outstanding historical balance, all collection efforts have been exhausted, or any legal action taken by the Company has concluded.
Business Combinations
Business Combinations
We account for business combinations under the acquisition method of accounting, which requires an allocation of the consideration we paid to the identifiable assets, intangible assets and liabilities based on the estimated fair values as of the closing date of the acquisition. The excess of the fair value of the purchase price over the fair values of these identifiable assets, intangible assets and liabilities is recorded as goodwill.
Purchased intangibles other than goodwill are initially recognized at fair value and amortized over their useful lives unless those lives are determined to be indefinite. The valuation of acquired assets will impact future operating results. The fair value of identifiable intangible assets is determined using an income approach on an individual asset basis. Specifically, we use the multi-period excess earnings method to determine the fair value of customer relationships and the relief-from-royalty approach to determine the fair value of trade names. Determining the fair value of acquired intangibles involves significant estimates and assumptions, including forecasted revenue growth rates, margins, percentage of revenue attributable to the trade name, contributory asset charges, customer attrition rate, market-participant discount rates, the assumed royalty rates and income tax rates.

The determination of the useful life of an intangible asset other than goodwill is based on factors including historical trade name performance with respect to consumer name recognition, geographic market presence, market share, plans for ongoing trade name support and promotion, customer attrition rate, and other relevant factors.

The initial purchase price allocation is based upon provisional information and is subject to revision during the measurement period (up to one year from the acquisition date) as additional information concerning valuations is obtained. As the Company obtains new information regarding facts and circumstances that existed as of the acquisition date that, if known, would have resulted in revised estimated values of those assets or liabilities, the Company will accordingly revise the provisional purchase price allocation. These adjustments may include, but are not limited to, adjustments pertaining to intangible assets acquired, property, plant and equipment acquired, and tax liabilities assumed.
Recent Accounting Pronouncements
Recent Accounting Pronouncements
In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 requires companies to provide enhanced rate reconciliation disclosures, including disclosure of specific categories and additional information for reconciling items. The standard also requires companies to disaggregate income taxes paid by federal, state and foreign taxes. This change is effective for annual periods beginning after December 15, 2024. Prospective application is required, with retrospective application permitted. The Company evaluated the impact of adopting ASU 2023-09 and expects it to result in additional disclosures, upon adoption.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement- Reporting Comprehensive Income- Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which improves disclosure requirements and provides more detailed information about an entity’s expenses, specifically amounts related to purchases of inventory, employee compensation, depreciation, intangible asset amortization, and selling expenses, along with qualitative descriptions of certain other types of expenses. This change is effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the effect the updated guidance will have on its financial statement disclosures.
Fair Value Measurements
The Company measures certain financial assets and liabilities at fair value on a recurring basis. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company uses a three-level hierarchy for fair value measurements based on the observability of inputs to the valuation of an asset or liability as of the measurement date. The three levels of the fair value hierarchy are as follows:

•Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.
•Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
•Level 3 – Unobservable inputs for the asset or liability, reflecting the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability.
v3.25.2
Acquisitions (Tables)
 6 Months Ended
Jun. 28, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of the Fair Value of Net Assets Acquired
The following table summarizes the provisional fair value of net assets acquired:
Fair Value
Cash and cash equivalents$18,074 
Accounts receivable10,346 
Inventories126,516 
Property, plant and equipment207,912 
Goodwill107,901 
Trade name and customer relationship intangibles108,000 
Equity investment11,000 
Other assets5,803 
Total assets acquired595,552 
Accounts payable and other liabilities assumed8,805 
Employee related liabilities6,234 
Rebates and customer related liabilities16,698 
Deferred income tax liabilities67,924 
Total liabilities assumed99,661 
Net assets acquired$495,891 
The following table summarizes the fair value of net assets acquired:
Fair Value
Cash and cash equivalents$10,423 
Accounts receivable27,223 
Inventories21,084 
Property, plant and equipment47,478 
Lease right-of-use assets123,801 
Goodwill174,002 
Trade name and customer relationship intangibles246,000 
Other assets7,375 
Total assets acquired657,386 
Accounts payable and other liabilities assumed35,943 
Employee related liabilities6,793 
Lease liabilities104,737 
Deferred income tax liabilities49,251 
Total liabilities assumed196,724 
Net assets acquired$460,662 
Schedule of Provisional Fair Value and Weighted Average Estimated Useful Life of Identifiable Intangible Assets
The fair value and expected useful life of identifiable intangible assets consists of the following:
Fair Value
Useful Life in Years
Customer relationships$30,000 11
Trade names and other78,000 12
Total$108,000 
The fair value and expected useful life of identifiable intangible assets consists of the following:
Fair ValueUseful Life in Years
Customer relationships$200,000 12
Trade names and other46,000 12
Total$246,000 
v3.25.2
Inventories, net (Tables)
 6 Months Ended
Jun. 28, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventory Components
The following table sets forth the components of inventories:
 June 28,
2025		December 31,
2024
Raw materials and work in process(1)
$454,796 $402,294 
Finished goods247,839 207,883 
Total inventories, net
$702,635 $610,177 
(1)    The Company's work in process inventory is not significant to our Consolidated Balance Sheet due to the nature of our production processes.
v3.25.2
Goodwill and Intangible Assets (Tables)
 6 Months Ended
Jun. 28, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Allocation of Goodwill by the Reportable Segments
The following table sets forth the changes in the carrying amount of goodwill by reportable segment and the accumulated impact of impairment loss:
Aperture
Solutions		Surface
Solutions		Shelter
Solutions		Total
Balance, as of December 31, 2024 $452,726 $335,544 $317,462 $1,105,732 
Impact of acquisitions and related measurement period adjustments (1)
1,340 — 358 1,698 
Currency translation853 3,242 — 4,095 
Balance, June 28, 2025$454,919 $338,786 $317,820 $1,111,525 
Goodwill
$951,068 $708,689 $317,820 $1,977,577 
Accumulated impairment loss
(496,149)(369,903)— (866,052)
Balance, June 28, 2025$454,919 $338,786 $317,820 $1,111,525 
(1) Measurement period adjustments have been recorded in conjunction with the Harvey and Mueller acquisitions during the period. See Note 3 for additional information.
Schedule of Components of Intangible Assets
The following table sets forth the major components of intangible assets:
Range of Life
in Years		Weighted Average Amortization Remaining YearsCarrying ValueAccumulated AmortizationNet Carrying Value
As of June 28, 2025 (1)
Customer lists and relationships3–1915$2,106,468 $(433,863)$1,672,605 
Trademarks, trade names and other12–1512743,132 (127,803)615,329 
Total intangible assets$2,849,600 $(561,666)$2,287,934 
Range of Life
in Years		Weighted Average Amortization Remaining YearsCarrying ValueAccumulated AmortizationNet Carrying Value
As of December 31, 2024 (1)
Customer lists and relationships3–1915$2,100,469 $(351,129)$1,749,340 
Trademarks, trade names and other12–1512740,113 (101,548)638,565 
Total intangible assets$2,840,582 $(452,677)$2,387,905 

(1) Net of accumulated impairment loss of $32.7 million as of June 28, 2025 and December 31, 2024.
Schedule of Amortization Expense Related to Intangible Assets The following table sets forth the amortization expense related to intangible assets:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Amortization expense$53,423 $48,965 $106,697 $96,199 
v3.25.2
Product Warranties (Tables)
 6 Months Ended
Jun. 28, 2025
Product Warranties Disclosures [Abstract]  
Schedule of Changes in Carrying Amount of Product Warranties Liability
The following table sets forth the changes in the carrying amount of product warranties liability:
Six Months Ended
 June 28, 2025June 29, 2024
Balance, beginning of period$188,296 $194,235 
Expense8,633 4,569 
Claims and settlements(8,464)(4,715)
Impact of acquisitions— 11,898 
Reclassification of deferred warranty revenue(1)
— (24,717)
Balance, end of period$188,465 $181,270 
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities$23,894 $21,557 
Noncurrent liabilities – Other long-term liabilities164,571 159,713 
Total product warranty liability$188,465 $181,270 
(1)     Reclassification of deferred warranty revenue for the Shelter Solutions reportable segment that had historically been included in the warranty liability disclosure. Deferred warranty revenue of $2.5 million and $21.9 million is recorded in other current liabilities and other long-term liabilities, respectively, within our Consolidated Balance Sheets for year ended December 31, 2024.
v3.25.2
Debt (Tables)
 6 Months Ended
Jun. 28, 2025
Debt Disclosure [Abstract]  
Schedule of Components of Long-Term Debt
The following table sets forth the components of long-term debt:
June 28, 2025December 31, 2024
Effective Interest RatePrincipal Outstanding
Unamortized Fair Value Adjustment (1)
Unamortized Discount and
Issuance Costs		Carrying AmountPrincipal Outstanding
Unamortized Fair Value Adjustment(1)
Unamortized Discount and
Issuance Costs		Carrying Amount
Term loan facility, due April 20288.57 %$2,496,000 $(200,251)$— $2,295,749 $2,502,500 $(231,851)$— $2,270,649 
Term loan facility, due August 20289.69 %293,250 — (13,117)280,133 294,000 — (14,926)279,074 
Term loan facility, due May 203110.05 %497,500 — (4,784)492,716 498,750 — (5,089)493,661 
6.125% senior notes, due January 2029
13.51 %318,699 (66,609)— 252,090 318,699 (73,656)— 245,043 
8.750% senior secured notes, due August 2028
10.61 %710,000 — (31,407)678,593 710,000 — (36,099)673,901 
9.500% senior secured notes, due August 2029
9.88 %500,000 — (6,195)493,805 500,000 — (6,800)493,200 
Total long-term debt$4,815,449 $(266,860)$(55,503)$4,493,086 $4,823,949 $(305,507)$(62,914)$4,455,528 
Reflected as:
Current liabilities - Current portion of long-term debt$42,500 $34,000 
Non-current liabilities - Long-term debt4,450,586 4,421,528 
Total long-term debt$4,493,086 $4,455,528 
Fair value - Senior notes - Level 1 $1,339,747 $1,429,999 
Fair value - Term loans - Level 22,902,989 3,167,541 
Total fair value$4,242,736 $4,597,540 
(1)    As a result of pushdown accounting in connection with the merger in July 2022, pursuant to which Cornerstone Building Brands became a privately-held company (the “Merger”), the carrying values of the term loan facility due April 2028 and the 6.125% senior notes were adjusted to fair value.
Schedule of Availability Under Credit Facilities
The following table sets forth the Company’s availability under its revolving credit facilities:
June 28, 2025December 31, 2024
AuthorizedBorrowingsLetters of Credit and Priority PayablesAuthorizedBorrowingsLetters of Credit and Priority Payables
Asset-based lending facility, due May 2029(1)
$850,000 $230,000 $67,919 $850,000 $— $51,374 
Cash flow revolver(2)
92,000 — — 92,000 — — 
First-in-last-out tranche asset-based lending facility, due May 2029(1)
95,000 95,000 — 95,000 95,000 — 
Total$1,037,000 $325,000 $67,919 $1,037,000 $95,000 $51,374 
(1) As of December 31, 2024, these borrowings are included in short-term borrowings on the Consolidated Balance Sheets based on the Company’s intention and ability to repay on a short-term basis.
(2)     Cash flow revolver commitment of $92.0 million will mature in May 2029.
Schedule of Interest Rate Swap Agreement The following table sets forth the terms of the Company’s interest rate swap agreements:
Notional amount$1,500,000
Forecasted term loan interest payments being hedged1-month SOFR
Fixed rate paid2.0038%
Origination dateApril 17, 2023
Maturity dateApril 15, 2026
Fair value at June 28, 2025 - Other assets, net
$23,177
Fair value at December 31, 2024 - Other assets, net$39,159
Level in fair value hierarchy(1)
Level 2
(1)Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market based SOFR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.
v3.25.2
Accumulated Other Comprehensive Income (Loss) (Tables)
 6 Months Ended
Jun. 28, 2025
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income
The following tables set forth the change in accumulated other comprehensive income (loss) attributable to the Company by each component of accumulated other comprehensive income (loss), net of applicable income taxes:
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of Tax
Total Accumulated Other Comprehensive Income (Loss)
Balance, March 29, 2025$(23,384)$11,347 $1,380 $(10,657)
Other comprehensive income (loss)10,753 (4,187)— 6,566 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, March 30, 2024$(11,734)$34,914 $820 $24,000 
Other comprehensive (loss)(89)(2,020)— (2,109)
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
Foreign Currency Translation AdjustmentDerivatives, Net of TaxPensions, Net of TaxTotal Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2024$(25,092)$16,448 $1,380 $(7,264)
Other comprehensive income (loss) 12,461 (9,288)— 3,173 
Balance, June 28, 2025$(12,631)$7,160 $1,380 $(4,091)
Balance, December 31, 2023$(9,553)$26,600 $820 $17,867 
Other comprehensive (loss) income(2,270)6,294 — 4,024 
Balance, June 29, 2024$(11,823)$32,894 $820 $21,891 
v3.25.2
Income Taxes (Tables)
 6 Months Ended
Jun. 28, 2025
Income Tax Disclosure [Abstract]  
Schedule of Effective Tax Rate The following table sets forth the effective tax rate for the three and six months ended June 28, 2025 and June 29, 2024:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Effective tax rate19.4 %81.4 %19.1 %11.4 %
v3.25.2
Fair Value of Financial Instruments and Fair Value Measurements (Tables)
 6 Months Ended
Jun. 28, 2025
Fair Value Disclosures [Abstract]  
Schedule of Financial Assets and Liabilities Measured on a Recurring Basis
The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 28, 2025:
Level 1Level 2Level 3Total
Assets – Derivative instruments$— $23,177 $— $23,177 
Liabilities – Contingent consideration
$— $— $10,400 $10,400 

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2024:

Level 1Level 2Level 3Total
Assets – Derivative instruments$— $39,159 $— $39,159 
Liabilities – Contingent consideration
$— $— $21,122 $21,122 
v3.25.2
Reportable Segment and Geographical Information (Tables)
 6 Months Ended
Jun. 28, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The following table sets forth reportable segment net sales, reportable segment adjusted EBITDA and a reconciliation to loss before income taxes:
Three Months EndedSix Months Ended
 June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Reportable segment net sales: 
Aperture Solutions$665,800 $673,190 $1,223,545 $1,203,139 
Surface Solutions325,155 337,414 565,833 612,816 
Shelter Solutions438,577 355,236 816,645 696,747 
Total reportable segment net sales1,429,532 1,365,840 2,606,023 2,512,702 
Intersegment sales(1,627)(1,538)(2,784)(2,713)
Total net sales$1,427,905 $1,364,302 $2,603,239 $2,509,989 
Reportable segment adjusted EBITDA:
Aperture Solutions$79,920 $99,624 $122,287 $144,504 
Surface Solutions67,727 74,440 99,222 117,675 
Shelter Solutions66,229 54,721 118,064 110,798 
Total reportable segment adjusted EBITDA213,876 228,785 339,573 372,977 
Corporate and Other(48,363)(60,145)(89,156)(117,309)
Depreciation and amortization(123,152)(98,538)(226,903)(192,855)
Interest expense(121,845)(106,747)(239,526)(201,567)
Foreign exchange gain (loss)4,053 (2,773)3,740 (6,786)
Other income, net1,043 673 1,470 3,556 
Loss before income taxes$(74,388)$(38,745)$(210,802)$(141,984)
The following table sets forth other financial data by reportable segment:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Depreciation and amortization:
Apertures$60,239 $44,826 $104,198 $86,264 
Surfaces27,039 25,423 50,959 51,953 
Shelters 34,443 27,510 69,127 53,148 
Depreciation and amortization for reportable segments121,721 97,759 224,284 191,365 
Corporate1,431 779 2,619 1,490 
Total depreciation and amortization$123,152 $98,538 $226,903 $192,855 
Capital expenditures:
Apertures$25,007 $40,361 
Surfaces14,614 27,615 
Shelters21,403 29,389 
Capital expenditures for reportable segments61,024 97,365 
Corporate7,150 4,711 
Total capital expenditures$68,174 $102,076 
The following table sets forth property, plant and equipment, net, and total assets disaggregated by reportable segment:
June 28, 2025December 31, 2024
Property, plant and equipment, net:
Aperture Solutions$357,230 $377,786 
Surface Solutions190,781 193,235 
Shelter Solutions513,152 538,725 
Property, plant and equipment, net by reportable segments1,061,163 1,109,746 
Corporate21,011 17,291 
Total property, plant and equipment, net$1,082,174 $1,127,037 
Total assets:
Aperture Solutions$2,965,205 $2,896,080 
Surface Solutions1,783,245 1,810,815 
Shelter Solutions1,630,167 1,631,139 
Total assets by reportable segment6,378,617 6,338,034 
Corporate306,101 347,112 
Total assets$6,684,718 $6,685,146 
Schedule of Disaggregation of Revenue
The following table sets forth net sales to third party customers, disaggregated by reportable segment:
Three Months EndedSix Months Ended
June 28, 2025June 29, 2024June 28, 2025June 29, 2024
Aperture Solutions – Principally vinyl windows$665,577 $673,010 $1,223,187 $1,202,850 
Surface Solutions:
Vinyl siding167,432 166,159 276,142 300,623 
Metal siding90,420 91,919 162,389 167,936 
Injection molded siding14,726 15,331 24,517 27,027 
Stone35,173 18,514 62,899 32,636 
Stone veneer installation and other16,000 44,133 37,460 82,170 
Total323,751 336,056 563,407 610,392 
Shelter Solutions – Metal building products438,577 355,236 816,645 696,747 
Total net sales$1,427,905 $1,364,302 $2,603,239 $2,509,989 
Schedule of Disaggregated Expenses by Reportable Segment
The following table sets forth key expenses disaggregated by reportable segment for the three months ended June 28, 2025:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$665,577 $323,751 $438,577 $1,427,905 
Intersegment sales223 1,404 — 1,627 
Reportable segment net sales665,800 325,155 438,577 1,429,532 
Segment cost of sales(1)
(521,642)(230,464)(306,946)(1,059,052)
Segment selling, general and administrative expenses(2)
(64,238)(26,964)(65,402)(156,604)
Reportable segment adjusted EBITDA$79,920 $67,727 $66,229 $213,876 
Depreciation and amortization(123,152)
Corporate and Other(48,363)
Interest expense(121,845)
Foreign exchange gain
4,053 
Other income, net1,043 
Loss before income taxes$(74,388)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations, as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the three months ended June 29, 2024:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$673,010 $336,056 $355,236 $1,364,302 
Intersegment sales180 1,358 — 1,538 
Reportable segment net sales673,190 337,414 355,236 1,365,840 
Segment cost of sales(1)
(513,445)(234,771)(258,145)(1,006,361)
Segment selling, general and administrative expenses(2)
(60,121)(28,203)(42,370)(130,694)
Reportable segment adjusted EBITDA$99,624 $74,440 $54,721 $228,785 
Depreciation and amortization(98,538)
Corporate and Other(60,145)
Interest expense(106,747)
Foreign exchange loss(2,773)
Other income, net673 
Loss before income taxes$(38,745)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the six months ended June 28, 2025:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$1,223,187 $563,407 $816,645 $2,603,239 
Intersegment sales358 2,426 — 2,784 
Reportable segment net sales1,223,545 565,833 816,645 2,606,023 
Segment cost of sales(1)
(974,290)(412,526)(569,804)(1,956,620)
Segment selling, general and administrative expenses(2)
(126,968)(54,085)(128,777)(309,830)
Reportable segment adjusted EBITDA$122,287 $99,222 $118,064 $339,573 
Depreciation and amortization(226,903)
Corporate and Other(89,156)
Interest expense(239,526)
Foreign exchange gain
3,740 
Other income, net1,470 
Loss before income taxes$(210,802)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
The following table sets forth key expenses disaggregated by reportable segment for the six months ended June 29, 2024:
Aperture SolutionsSurface SolutionsShelter SolutionsTotal
Net sales$1,202,850 $610,392 $696,747 $2,509,989 
Intersegment sales289 2,424 — 2,713 
Reportable segment net sales1,203,139 612,816 696,747 2,512,702 
Segment cost of sales(1)
(943,396)(438,212)(496,671)(1,878,279)
Segment selling, general and administrative expenses(2)
(115,239)(56,929)(89,278)(261,446)
Reportable segment adjusted EBITDA$144,504 $117,675 $110,798 $372,977 
Depreciation and amortization(192,855)
Corporate and Other(117,309)
Interest expense(201,567)
Foreign exchange loss(6,786)
Other income, net3,556 
Loss before income taxes$(141,984)
(1)Includes hourly and salaried labor for all manufacturing, delivery and related support activities as well as factory overhead, labor benefits, warranty, out-bound freight, utilities, lease and other manufacturing and delivery related-costs.
(2)Includes labor-related costs for the sales, marketing and functional organizations as well as marketing, selling expenses, bad debt and general administrative expenses. Functional organizations include, among others, information technology, finance and accounting, legal and executive office.
v3.25.2
Supplemental Cash Flow Information (Tables)
 6 Months Ended
Jun. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Cash Flow Supplemental Information
The following table sets forth supplemental cash flow information:
Six Months Ended
 June 28, 2025June 29, 2024
Supplemental cash flow information:
Interest paid, net of interest rate swaps$189,374 $154,870 
Income taxes paid$1,787 $63,981 
Capital expenditures included within accounts payable$4,022 $3,630 
v3.25.2
Basis of Presentation (Details)
 6 Months Ended
Jun. 28, 2025
segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Number of reportable segments 3
v3.25.2
Significant Accounting Policies (Details) - USD ($)
$ in Millions
Jun. 28, 2025
Dec. 31, 2024
Accounting Policies [Abstract]    
Allowance for credit loss $ 20.9 $ 26.3
v3.25.2
Acquisitions - Narrative (Details)
$ in Thousands
 1 Months Ended 3 Months Ended 6 Months Ended
Jul. 31, 2024
USD ($)
employee
manufacturing_site
branch
Apr. 30, 2024
USD ($)
employee
facility
Aug. 31, 2023
USD ($)
period
Jun. 28, 2025
USD ($)
Jun. 28, 2025
USD ($)
Jun. 29, 2024
USD ($)
Dec. 31, 2024
USD ($)
Business Combination [Line Items]              
Measurement period adjustment, increase in goodwill         $ 1,698    
Goodwill       $ 1,111,525 1,111,525   $ 1,105,732
Contingent consideration liability       10,400 10,400   21,122
Change in fair value of contingent consideration         701 $ 1,443  
Payment of contingent consideration         11,488 $ 0  
Mueller Supply Company, Inc.              
Business Combination [Line Items]              
Purchase price $ 495,900            
Cash payment for acquisition 475,000            
Increase in employee related liabilities       400      
Measurement period adjustment, increase in goodwill       400      
Equity investment 11,000     11,300 11,300   11,100
Goodwill 107,901            
Deferred income tax liabilities $ 67,924            
Mueller Supply Company, Inc. | Mueller Supply Company, Inc.              
Business Combination [Line Items]              
Number of employees | employee 900            
Number of retail branches | branch 38            
Number of manufacturing facilities | manufacturing_site 5            
BDM Metal Coaters, LLC              
Business Combination [Line Items]              
Percentage of outstanding interests acquired 33.33%            
Harvey Building Products Corp              
Business Combination [Line Items]              
Purchase price   $ 460,700          
Increase in employee related liabilities       600      
Measurement period adjustment, increase in goodwill       800      
Goodwill   174,002          
Deferred income tax liabilities   $ 49,251          
Decrease in accounts receivable       100      
Decrease in Inventories       500      
Decrease in accounts payable and other liabilities assumed       100      
Decrease in deferred income tax liabilities       100      
Decrease in lease liabilities       100      
Harvey Building Products Corp | Harvey Building Products Corp              
Business Combination [Line Items]              
Number of employees | employee   1,200          
Number of manufacturing facilities | facility   4          
M.A.C. Métal              
Business Combination [Line Items]              
Contingent consideration liability     $ 16,800 10,400 10,400   $ 21,100
Number of consecutive periods | period     2        
Period of contingent consideration payable     12 months        
Change in fair value of contingent consideration         $ 700    
Payment of contingent consideration       $ 11,500      
v3.25.2
Acquisitions - Schedule of the Fair Value of Net Assets Acquired (Details) - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Jul. 31, 2024
Apr. 30, 2024
Business Combination, Recognized Asset Acquired, Asset [Abstract]        
Goodwill $ 1,111,525 $ 1,105,732    
Mueller Supply Company, Inc.        
Business Combination, Recognized Asset Acquired, Asset [Abstract]        
Cash and cash equivalents     $ 18,074  
Accounts receivable     10,346  
Inventories     126,516  
Property, plant and equipment     207,912  
Goodwill     107,901  
Trade name and customer relationship intangibles     108,000  
Equity investment $ 11,300 $ 11,100 11,000  
Other assets     5,803  
Total assets acquired     595,552  
Business Combination, Recognized Liability Assumed, Liability [Abstract]        
Accounts payable and other liabilities assumed     8,805  
Employee related liabilities     6,234  
Rebates and customer related liabilities     16,698  
Deferred income tax liabilities     67,924  
Total liabilities assumed     99,661  
Net assets acquired     $ 495,891  
Harvey Building Products Corp        
Business Combination, Recognized Asset Acquired, Asset [Abstract]        
Cash and cash equivalents       $ 10,423
Accounts receivable       27,223
Inventories       21,084
Property, plant and equipment       47,478
Lease right-of-use assets       123,801
Goodwill       174,002
Trade name and customer relationship intangibles       246,000
Other assets       7,375
Total assets acquired       657,386
Business Combination, Recognized Liability Assumed, Liability [Abstract]        
Accounts payable and other liabilities assumed       35,943
Employee related liabilities       6,793
Lease liabilities       104,737
Deferred income tax liabilities       49,251
Total liabilities assumed       196,724
Net assets acquired       $ 460,662
v3.25.2
Acquisitions - Schedule of Provisional Fair Value and Weighted Average Estimated Useful Life of Identifiable Intangible Assets (Details) - USD ($)
$ in Thousands
 1 Months Ended
Jul. 31, 2024
Apr. 30, 2024
Mueller Supply Company, Inc.    
Business Combination [Line Items]    
Fair Value $ 108,000  
Mueller Supply Company, Inc. | Customer relationships    
Business Combination [Line Items]    
Fair Value $ 30,000  
Useful Life in Years 11 years  
Mueller Supply Company, Inc. | Trade names and other    
Business Combination [Line Items]    
Fair Value $ 78,000  
Useful Life in Years 12 years  
Harvey Building Products Corp    
Business Combination [Line Items]    
Fair Value   $ 246,000
Harvey Building Products Corp | Customer relationships    
Business Combination [Line Items]    
Fair Value   $ 200,000
Useful Life in Years   12 years
Harvey Building Products Corp | Trade names and other    
Business Combination [Line Items]    
Fair Value   $ 46,000
Useful Life in Years   12 years
v3.25.2
Inventories, net (Details) - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Inventory Disclosure [Abstract]    
Raw materials and work in process $ 454,796 $ 402,294
Finished goods 247,839 207,883
Total inventories, net $ 702,635 $ 610,177
v3.25.2
Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($)
$ in Thousands
 6 Months Ended
Jun. 28, 2025
Goodwill [Roll Forward]  
Beginning balance $ 1,105,732
Impact of acquisitions and related measurement period adjustments 1,698
Currency translation 4,095
Ending balance 1,111,525
Goodwill 1,977,577
Accumulated impairment loss (866,052)
Goodwill 1,111,525
Aperture Solutions  
Goodwill [Roll Forward]  
Beginning balance 452,726
Impact of acquisitions and related measurement period adjustments 1,340
Currency translation 853
Ending balance 454,919
Goodwill 951,068
Accumulated impairment loss (496,149)
Goodwill 454,919
Surface Solutions  
Goodwill [Roll Forward]  
Beginning balance 335,544
Impact of acquisitions and related measurement period adjustments 0
Currency translation 3,242
Ending balance 338,786
Goodwill 708,689
Accumulated impairment loss (369,903)
Goodwill 338,786
Shelter Solutions  
Goodwill [Roll Forward]  
Beginning balance 317,462
Impact of acquisitions and related measurement period adjustments 358
Currency translation 0
Ending balance 317,820
Goodwill 317,820
Accumulated impairment loss 0
Goodwill $ 317,820
v3.25.2
Goodwill and Intangible Assets - Narrative (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Jun. 28, 2025
Goodwill [Line Items]    
Goodwill $ 1,105,732,000 $ 1,111,525,000
Impaired units, excess fair value over carrying amount, percent 0.00%  
Aperture Solutions and Surface Solutions    
Goodwill [Line Items]    
Goodwill, impairment loss $ 866,100,000  
Aperture Solutions–U.S    
Goodwill [Line Items]    
Goodwill, impairment loss 496,100,000  
Surface Solutions–U.S. Stone    
Goodwill [Line Items]    
Goodwill, impairment loss 40,800,000  
Goodwill 0  
Surface Solutions - U.S. Siding    
Goodwill [Line Items]    
Goodwill, impairment loss $ 329,100,000  
v3.25.2
Goodwill and Intangible Assets - Intangible Asset Activity (Details) - USD ($)
$ in Thousands
 6 Months Ended 12 Months Ended
Jun. 28, 2025
Dec. 31, 2024
Goodwill [Line Items]    
Carrying Value $ 2,849,600 $ 2,840,582
Accumulated Amortization (561,666) (452,677)
Net Carrying Value 2,287,934 2,387,905
Net of accumulated impairment loss 32,700 32,700
Customer relationships    
Goodwill [Line Items]    
Carrying Value 2,106,468 2,100,469
Accumulated Amortization (433,863) (351,129)
Net Carrying Value 1,672,605 1,749,340
Trademarks, trade names and other    
Goodwill [Line Items]    
Carrying Value 743,132 740,113
Accumulated Amortization (127,803) (101,548)
Net Carrying Value $ 615,329 $ 638,565
Minimum | Customer relationships    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 3 years 3 years
Minimum | Trademarks, trade names and other    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 12 years 12 years
Maximum | Customer relationships    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 19 years 19 years
Maximum | Trademarks, trade names and other    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 15 years 15 years
Weighted Average | Customer relationships    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 15 years 15 years
Weighted Average | Trademarks, trade names and other    
Goodwill [Line Items]    
Range of Life (Years)/Weighted Average Amortization Remaining (Years) 12 years 12 years
v3.25.2
Goodwill and Intangible Assets - Schedule of Amortization Expense Related to Intangible Assets (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract]        
Amortization expense $ 53,423 $ 48,965 $ 106,697 $ 96,199
v3.25.2
Product Warranties (Details) - USD ($)
$ in Thousands
 6 Months Ended 12 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Dec. 31, 2024
Movement in Standard Product Warranty Accrual [Roll Forward]      
Balance, beginning of period $ 188,296 $ 194,235 $ 194,235
Expense 8,633 4,569  
Claims and settlements (8,464) (4,715)  
Impact of acquisitions 0 11,898  
Reclassification of deferred warranty revenue 0 (24,717)  
Balance, end of period 188,465 181,270 188,296
Current liabilities – Rebates, warranties and other customer-related liabilities 23,894 21,557  
Noncurrent liabilities – Other long-term liabilities 164,571 159,713  
Total product warranty liability 188,465 181,270 188,296
Deferred warranty revenue $ 0 $ 24,717  
Other Current Liabilities      
Movement in Standard Product Warranty Accrual [Roll Forward]      
Reclassification of deferred warranty revenue     (2,500)
Deferred warranty revenue     2,500
Other Noncurrent Liabilities      
Movement in Standard Product Warranty Accrual [Roll Forward]      
Reclassification of deferred warranty revenue     (21,900)
Deferred warranty revenue     $ 21,900
v3.25.2
Debt - Schedule of Debt (Details) - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Aug. 07, 2024
Jul. 31, 2022
Debt Instrument [Line Items]        
Principal Outstanding $ 4,815,449 $ 4,823,949    
Unamortized Fair Value Adjustment (266,860) (305,507)    
Unamortized Discount and Issuance Costs (55,503) (62,914)    
Carrying Amount 4,493,086 4,455,528    
Current liabilities - Current portion of long-term debt 42,500 34,000    
Non-current liabilities - Long-term debt 4,450,586 4,421,528    
Total fair value 4,242,736 4,597,540    
Senior Notes | Level 1        
Debt Instrument [Line Items]        
Total fair value 1,339,747 1,429,999    
Term Loans | Level 2        
Debt Instrument [Line Items]        
Total fair value $ 2,902,989 3,167,541    
Term loan facility, due April 2028        
Debt Instrument [Line Items]        
Effective Interest Rate 8.57%      
Principal Outstanding $ 2,496,000 2,502,500    
Unamortized Fair Value Adjustment (200,251) (231,851)    
Unamortized Discount and Issuance Costs 0 0    
Carrying Amount $ 2,295,749 2,270,649    
Term loan facility, due August 2028        
Debt Instrument [Line Items]        
Effective Interest Rate 9.69%      
Principal Outstanding $ 293,250 294,000    
Unamortized Fair Value Adjustment 0 0    
Unamortized Discount and Issuance Costs (13,117) (14,926)    
Carrying Amount $ 280,133 279,074    
Term loan facility, due May 2031        
Debt Instrument [Line Items]        
Effective Interest Rate 10.05%      
Principal Outstanding $ 497,500 498,750    
Unamortized Fair Value Adjustment 0 0    
Unamortized Discount and Issuance Costs (4,784) (5,089)    
Carrying Amount $ 492,716 493,661    
6.125% senior notes, due January 2029        
Debt Instrument [Line Items]        
Debt instrument, interest rate, stated percentage 6.125%     6.125%
Effective Interest Rate 13.51%      
Principal Outstanding $ 318,699 318,699    
Unamortized Fair Value Adjustment (66,609) (73,656)    
Unamortized Discount and Issuance Costs 0 0    
Carrying Amount $ 252,090 245,043    
8.750% senior secured notes, due August 2028        
Debt Instrument [Line Items]        
Debt instrument, interest rate, stated percentage 8.75%      
Effective Interest Rate 10.61%      
Principal Outstanding $ 710,000 710,000    
Unamortized Fair Value Adjustment 0 0    
Unamortized Discount and Issuance Costs (31,407) (36,099)    
Carrying Amount $ 678,593 673,901    
9.500% senior secured notes, due August 2029        
Debt Instrument [Line Items]        
Debt instrument, interest rate, stated percentage 9.50%      
Effective Interest Rate 9.88%      
Principal Outstanding $ 500,000 500,000    
Unamortized Fair Value Adjustment 0 0    
Unamortized Discount and Issuance Costs (6,195) (6,800)    
Carrying Amount $ 493,805 $ 493,200    
9.500% senior secured notes, due August 2029 | Senior Notes        
Debt Instrument [Line Items]        
Debt instrument, interest rate, stated percentage     9.50%  
v3.25.2
Debt - Revolving Credit Facilities (Details) - Line of Credit - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
May 15, 2024
Authorized      
Line of Credit Facility [Line Items]      
Authorized $ 1,037,000 $ 1,037,000  
Authorized | Asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Authorized 850,000 850,000  
Authorized | Cash flow revolver      
Line of Credit Facility [Line Items]      
Authorized 92,000 92,000 $ 92,000
Authorized | Revolver due May 2029      
Line of Credit Facility [Line Items]      
Authorized 92,000   $ 92,000
Authorized | First-in-last-out tranche asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Authorized 95,000 95,000  
Borrowings      
Line of Credit Facility [Line Items]      
Long-term line of credit 325,000 95,000  
Borrowings | Asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Long-term line of credit 230,000 0  
Borrowings | Cash flow revolver      
Line of Credit Facility [Line Items]      
Long-term line of credit 0 0  
Borrowings | First-in-last-out tranche asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Long-term line of credit 95,000 95,000  
Letters of Credit and Priority Payables      
Line of Credit Facility [Line Items]      
Long-term line of credit 67,919 51,374  
Letters of Credit and Priority Payables | Asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Long-term line of credit 67,919 51,374  
Letters of Credit and Priority Payables | Cash flow revolver      
Line of Credit Facility [Line Items]      
Long-term line of credit 0 0  
Letters of Credit and Priority Payables | First-in-last-out tranche asset-based lending facility, due May 2029      
Line of Credit Facility [Line Items]      
Long-term line of credit $ 0 $ 0  
v3.25.2
Debt - Issuance of 9.500% Senior Secured Notes (Details) - 9.500% senior secured notes, due August 2029 - USD ($)
Jun. 28, 2025
Aug. 07, 2024
Debt Instrument [Line Items]    
Debt instrument, interest rate, stated percentage 9.50%  
Senior Notes    
Debt Instrument [Line Items]    
Debt instrument, interest rate, stated percentage   9.50%
Aggregate principal amount   $ 500,000,000.0
v3.25.2
Debt - Term Loan Facility, due April 2028, Term Loan Facility, due May 2031 and Cash Flow Revolver (Details) - USD ($)
 1 Months Ended
May 15, 2024
Apr. 30, 2018
Jun. 28, 2025
Dec. 31, 2024
Authorized | Line of Credit        
Debt Instrument [Line Items]        
Authorized     $ 1,037,000,000 $ 1,037,000,000
Term Loan Facility        
Debt Instrument [Line Items]        
Discount rate (as a percent)   0.50%    
Quarterly amortization installment percentage factor   1.00%    
Mandatory prepayment, percentage of annual excess cash flow   50.00%    
Covenant compliance, excess cash flow, minimum   $ 10,000,000.0    
Term Loan Facility | Minimum | Leverage Ratio Target Achieved        
Debt Instrument [Line Items]        
Mandatory prepayment, percentage of annual excess cash flow   25.00%    
Term Loan Facility | Maximum | Leverage Ratio Target Achieved        
Debt Instrument [Line Items]        
Mandatory prepayment, percentage of annual excess cash flow   0.00%    
Term Loan Facility | Secured Overnight Financing Rate (SOFR)        
Debt Instrument [Line Items]        
Credit spread adjustment   0.10%    
Spread on variable rate, floor   0.50%    
Basis spread on variable rate   3.25%    
Term Loan Facility | Base Rate        
Debt Instrument [Line Items]        
Basis spread on variable rate   2.25%    
Term Loan Facility | Ply Gem        
Debt Instrument [Line Items]        
Aggregate principal amount   $ 2,600,000,000    
Cash flow revolver | Authorized | Line of Credit        
Debt Instrument [Line Items]        
Authorized $ 92,000,000   92,000,000 $ 92,000,000
Cash flow revolver | Minimum | Commitment Fee Percentage One        
Debt Instrument [Line Items]        
Unused commitment fee   0.25%    
Cash flow revolver | Maximum | Commitment Fee Percentage One        
Debt Instrument [Line Items]        
Unused commitment fee   0.50%    
Cash flow revolver | Secured Overnight Financing Rate (SOFR)        
Debt Instrument [Line Items]        
Credit spread adjustment   0.10%    
Spread on variable rate, floor   0.00%    
Cash flow revolver | Secured Overnight Financing Rate (SOFR) | Minimum        
Debt Instrument [Line Items]        
Basis spread on variable rate   2.50%    
Cash flow revolver | Secured Overnight Financing Rate (SOFR) | Maximum        
Debt Instrument [Line Items]        
Basis spread on variable rate   3.00%    
Cash flow revolver | Base Rate | Minimum        
Debt Instrument [Line Items]        
Basis spread on variable rate   1.50%    
Cash flow revolver | Base Rate | Maximum        
Debt Instrument [Line Items]        
Basis spread on variable rate   2.00%    
Cash flow revolver | Ply Gem        
Debt Instrument [Line Items]        
Available credit facility amount   $ 115,000,000.0    
Revolver due May 2029 | Authorized | Line of Credit        
Debt Instrument [Line Items]        
Authorized 92,000,000.0   $ 92,000,000.0  
Term loan facility, due May 2031 | Secured Debt | Line of Credit        
Debt Instrument [Line Items]        
Aggregate principal amount $ 500,000,000.0      
Quarterly amortization installment percentage factor 1.00%      
Term loan facility, due May 2031 | Secured Overnight Financing Rate (SOFR) | Secured Debt | Line of Credit        
Debt Instrument [Line Items]        
Spread on variable rate, floor 0.50%      
Basis spread on variable rate 4.50%      
Term loan facility, due May 2031 | Base Rate | Secured Debt | Line of Credit        
Debt Instrument [Line Items]        
Basis spread on variable rate 3.50%      
v3.25.2
Debt - ABL Facility due May 2029 (Details) - USD ($)
May 15, 2024
Apr. 12, 2018
ABL Facility | Minimum | Line of Credit    
Debt Instrument [Line Items]    
Unused commitment fee 0.25%  
ABL Facility | Secured Overnight Financing Rate (SOFR) | Line of Credit    
Debt Instrument [Line Items]    
Spread on variable rate, floor 0.00%  
ABL Facility | Secured Overnight Financing Rate (SOFR) | Minimum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate 1.25%  
ABL Facility | Secured Overnight Financing Rate (SOFR) | Maximum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate 1.75%  
ABL Facility | Base Rate | Minimum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate 0.25%  
ABL Facility | Base Rate | Maximum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate 0.75%  
ABL FILO Facility | Minimum | Commitment Fee Percentage One    
Debt Instrument [Line Items]    
Unused commitment fee   0.25%
ABL FILO Facility | Secured Overnight Financing Rate (SOFR) | Line of Credit    
Debt Instrument [Line Items]    
Spread on variable rate, floor   0.00%
ABL FILO Facility | Secured Overnight Financing Rate (SOFR) | Minimum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate   2.25%
ABL FILO Facility | Secured Overnight Financing Rate (SOFR) | Maximum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate   2.75%
ABL FILO Facility | Base Rate | Minimum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate   1.25%
ABL FILO Facility | Base Rate | Maximum | Line of Credit    
Debt Instrument [Line Items]    
Basis spread on variable rate   1.75%
Revolving Credit Facility | ABL Facility | Line of Credit    
Debt Instrument [Line Items]    
Authorized $ 945,000,000.0 $ 850,000,000.0
Revolving Credit Facility | ABL FILO Facility | Line of Credit    
Debt Instrument [Line Items]    
Accordion feature, increase limit   $ 95,000,000.0
v3.25.2
Debt - Covenant Compliance (Details) - ABL Credit Agreement - Line of Credit
 6 Months Ended
Jun. 28, 2025
day
Debt Instrument [Line Items]  
Covenant, fixed charge coverage ratio, minimum 1.00
Covenant, specified availability (less than) 10.00%
Trading days 20
Covenant, secured leverage ratio, maximum 7.75
v3.25.2
Debt - Interest Rate Swaps (Details) - Interest rate swaps - USD ($)
Jun. 28, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Notional amount $ 1,500,000,000  
Fixed rate paid 2.0038%  
Other Assets    
Debt Instrument [Line Items]    
Fair value $ 23,177,000 $ 39,159,000
v3.25.2
Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
AOCI Attributable to Parent, Net of Tax [Roll Forward]        
Beginning balance $ 87,113 $ 1,302,397 $ 204,877 $ 1,644,870
Other comprehensive income (loss) 6,566 (2,109) 3,173 4,024
Ending balance 35,041 1,294,252 35,041 1,294,252
Total Accumulated Other Comprehensive Income (Loss)        
AOCI Attributable to Parent, Net of Tax [Roll Forward]        
Beginning balance (10,657) 24,000 (7,264) 17,867
Other comprehensive income (loss) 6,566 (2,109) 3,173 4,024
Ending balance (4,091) 21,891 (4,091) 21,891
Foreign Currency Translation Adjustment        
AOCI Attributable to Parent, Net of Tax [Roll Forward]        
Beginning balance (23,384) (11,734) (25,092) (9,553)
Other comprehensive income (loss) 10,753 (89) 12,461 (2,270)
Ending balance (12,631) (11,823) (12,631) (11,823)
Derivatives, Net of Tax        
AOCI Attributable to Parent, Net of Tax [Roll Forward]        
Beginning balance 11,347 34,914 16,448 26,600
Other comprehensive income (loss) (4,187) (2,020) (9,288) 6,294
Ending balance 7,160 32,894 7,160 32,894
Pensions, Net of Tax        
AOCI Attributable to Parent, Net of Tax [Roll Forward]        
Beginning balance 1,380 820 1,380 820
Other comprehensive income (loss) 0 0 0 0
Ending balance $ 1,380 $ 820 $ 1,380 $ 820
v3.25.2
Share-Based Compensation (Details) - Incentive Unit - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Award vesting period     5 years  
Granted during period (in shares)     15,750  
Average grant date fair value (in dollars per share)     $ 40.99  
Allocated share-based compensation expense (gain) $ 1.3 $ 1.2 $ (2.4) $ 2.8
Period for recognition     2 years 9 months 18 days  
Unrecognized share-based compensation expense $ 15.0   $ 15.0  
v3.25.2
Equity Transactions (Details)
$ in Millions
 1 Months Ended
Jan. 31, 2024
USD ($)
shares
Class of Stock [Line Items]  
Payments of dividends | $ $ 231.6
CD&R Pisces Holdings, L.P. | Camelot Return Parent, LLC  
Class of Stock [Line Items]  
Number of shares redeemed (in shares) | shares 1,950,000
v3.25.2
Income Taxes (Details)
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Income Tax Disclosure [Abstract]        
Effective tax rate 19.40% 81.40% 19.10% 11.40%
v3.25.2
Fair Value of Financial Instruments and Fair Value Measurements (Details) - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets – Derivative instruments $ 23,177 $ 39,159
Liabilities – Contingent consideration 10,400 21,122
Level 1    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets – Derivative instruments 0 0
Liabilities – Contingent consideration 0 0
Level 2    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets – Derivative instruments 23,177 39,159
Liabilities – Contingent consideration 0 0
Level 3    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Assets – Derivative instruments 0 0
Liabilities – Contingent consideration $ 10,400 $ 21,122
v3.25.2
Related Party Transactions (Details) - Related Party - USD ($)
$ in Millions
Jun. 28, 2025
Dec. 31, 2024
CD&R    
Related Party Transaction [Line Items]    
Accounts receivable $ 1.3 $ 5.7
Camelot Parent    
Related Party Transaction [Line Items]    
Accounts payable $ 6.0 $ 6.0
v3.25.2
Commitments and Contingencies (Details)
$ in Millions
 1 Months Ended
Jan. 31, 2023
complaint
Jun. 28, 2025
USD ($)
Feb. 24, 2025
USD ($)
Dec. 31, 2024
USD ($)
Environmental Matters        
Loss Contingencies [Line Items]        
Liability accrual   $ 4.1   $ 4.1
CD&R Merger        
Loss Contingencies [Line Items]        
Number of complaints filed | complaint 2      
Escrow deposit requirement     $ 45.0  
v3.25.2
Reportable Segment and Geographical Information - Narrative (Details)
 6 Months Ended
Jun. 28, 2025
segment
Segment Reporting [Abstract]  
Number of operating segments 5
Number of reportable segments 3
v3.25.2
Reportable Segment and Geographical Information - Adjusted Segment EBITDA (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Segment Reporting Information [Line Items]        
Total net sales $ 1,427,905 $ 1,364,302 $ 2,603,239 $ 2,509,989
Total reportable segment adjusted EBITDA 213,876 228,785 339,573 372,977
Depreciation and amortization (123,152) (98,538) (226,903) (192,855)
Interest expense (121,845) (106,747) (239,526) (201,567)
Foreign exchange gain (loss) 4,053 (2,773) 3,740 (6,786)
Other income, net 1,043 673 1,470 3,556
(Loss) before income taxes (74,388) (38,745) (210,802) (141,984)
Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 323,751 336,056 563,407 610,392
Operating Segments        
Segment Reporting Information [Line Items]        
Total net sales 1,429,532 1,365,840 2,606,023 2,512,702
Total reportable segment adjusted EBITDA 213,876 228,785 339,573 372,977
Depreciation and amortization (121,721) (97,759) (224,284) (191,365)
Operating Segments | Aperture Solutions        
Segment Reporting Information [Line Items]        
Total net sales 665,800 673,190 1,223,545 1,203,139
Total reportable segment adjusted EBITDA 79,920 99,624 122,287 144,504
Depreciation and amortization (60,239) (44,826) (104,198) (86,264)
Operating Segments | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 325,155 337,414 565,833 612,816
Total reportable segment adjusted EBITDA 67,727 74,440 99,222 117,675
Depreciation and amortization (27,039) (25,423) (50,959) (51,953)
Operating Segments | Shelter Solutions        
Segment Reporting Information [Line Items]        
Total net sales 438,577 355,236 816,645 696,747
Total reportable segment adjusted EBITDA 66,229 54,721 118,064 110,798
Depreciation and amortization (34,443) (27,510) (69,127) (53,148)
Intersegment sales        
Segment Reporting Information [Line Items]        
Total net sales (1,627) (1,538) (2,784) (2,713)
Corporate and Other        
Segment Reporting Information [Line Items]        
Corporate and Other (48,363) (60,145) (89,156) (117,309)
Depreciation and amortization $ (1,431) $ (779) $ (2,619) $ (1,490)
v3.25.2
Reportable Segment and Geographical Information - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Segment Reporting Information [Line Items]        
Total net sales $ 1,427,905 $ 1,364,302 $ 2,603,239 $ 2,509,989
Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 323,751 336,056 563,407 610,392
Vinyl windows | Aperture Solutions        
Segment Reporting Information [Line Items]        
Total net sales 665,577 673,010 1,223,187 1,202,850
Vinyl siding | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 167,432 166,159 276,142 300,623
Metal siding | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 90,420 91,919 162,389 167,936
Injection molded siding | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 14,726 15,331 24,517 27,027
Stone | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 35,173 18,514 62,899 32,636
Stone veneer installation and other | Surface Solutions        
Segment Reporting Information [Line Items]        
Total net sales 16,000 44,133 37,460 82,170
Metal building products | Shelter Solutions        
Segment Reporting Information [Line Items]        
Total net sales $ 438,577 $ 355,236 $ 816,645 $ 696,747
v3.25.2
Reportable Segment and Geographical Information - Other Financial Data by Reportable Segment (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Segment Reporting Information [Line Items]        
Depreciation and amortization $ 123,152 $ 98,538 $ 226,903 $ 192,855
Capital expenditures     68,174 102,076
Operating Segments        
Segment Reporting Information [Line Items]        
Depreciation and amortization 121,721 97,759 224,284 191,365
Capital expenditures     61,024 97,365
Operating Segments | Aperture Solutions        
Segment Reporting Information [Line Items]        
Depreciation and amortization 60,239 44,826 104,198 86,264
Capital expenditures     25,007 40,361
Operating Segments | Surface Solutions        
Segment Reporting Information [Line Items]        
Depreciation and amortization 27,039 25,423 50,959 51,953
Capital expenditures     14,614 27,615
Operating Segments | Shelter Solutions        
Segment Reporting Information [Line Items]        
Depreciation and amortization 34,443 27,510 69,127 53,148
Capital expenditures     21,403 29,389
Corporate        
Segment Reporting Information [Line Items]        
Depreciation and amortization $ 1,431 $ 779 2,619 1,490
Capital expenditures     $ 7,150 $ 4,711
v3.25.2
Reportable Segment and Geographical Information - Schedule of Disaggregated Expenses by Reportable Segment (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Jun. 28, 2025
Jun. 29, 2024
Segment Reporting Information [Line Items]        
Net sales $ 1,427,905 $ 1,364,302 $ 2,603,239 $ 2,509,989
Reportable segment adjusted EBITDA 213,876 228,785 339,573 372,977
Depreciation and amortization (123,152) (98,538) (226,903) (192,855)
Interest expense (121,845) (106,747) (239,526) (201,567)
Foreign exchange gain 4,053 (2,773) 3,740 (6,786)
Other income, net 1,043 673 1,470 3,556
(Loss) before income taxes (74,388) (38,745) (210,802) (141,984)
Aperture Solutions        
Segment Reporting Information [Line Items]        
Net sales 665,577 673,010 1,223,187 1,202,850
Surface Solutions        
Segment Reporting Information [Line Items]        
Net sales 323,751 336,056 563,407 610,392
Shelter Solutions        
Segment Reporting Information [Line Items]        
Net sales 438,577 355,236 816,645 696,747
Intersegment sales        
Segment Reporting Information [Line Items]        
Net sales 1,627 1,538 2,784 2,713
Intersegment sales | Aperture Solutions        
Segment Reporting Information [Line Items]        
Net sales 223 180 358 289
Intersegment sales | Surface Solutions        
Segment Reporting Information [Line Items]        
Net sales 1,404 1,358 2,426 2,424
Intersegment sales | Shelter Solutions        
Segment Reporting Information [Line Items]        
Net sales 0 0 0 0
Operating Segments        
Segment Reporting Information [Line Items]        
Net sales 1,429,532 1,365,840 2,606,023 2,512,702
Segment cost of sales (1,059,052) (1,006,361) (1,956,620) (1,878,279)
Segment selling, general and administrative expenses (156,604) (130,694) (309,830) (261,446)
Reportable segment adjusted EBITDA 213,876 228,785 339,573 372,977
Depreciation and amortization (121,721) (97,759) (224,284) (191,365)
Operating Segments | Aperture Solutions        
Segment Reporting Information [Line Items]        
Net sales 665,800 673,190 1,223,545 1,203,139
Segment cost of sales (521,642) (513,445) (974,290) (943,396)
Segment selling, general and administrative expenses (64,238) (60,121) (126,968) (115,239)
Reportable segment adjusted EBITDA 79,920 99,624 122,287 144,504
Operating Segments | Surface Solutions        
Segment Reporting Information [Line Items]        
Net sales 325,155 337,414 565,833 612,816
Segment cost of sales (230,464) (234,771) (412,526) (438,212)
Segment selling, general and administrative expenses (26,964) (28,203) (54,085) (56,929)
Reportable segment adjusted EBITDA 67,727 74,440 99,222 117,675
Operating Segments | Shelter Solutions        
Segment Reporting Information [Line Items]        
Net sales 438,577 355,236 816,645 696,747
Segment cost of sales (306,946) (258,145) (569,804) (496,671)
Segment selling, general and administrative expenses (65,402) (42,370) (128,777) (89,278)
Reportable segment adjusted EBITDA 66,229 54,721 118,064 110,798
Corporate        
Segment Reporting Information [Line Items]        
Depreciation and amortization (1,431) (779) (2,619) (1,490)
Corporate and Other $ (48,363) $ (60,145) $ (89,156) $ (117,309)
v3.25.2
Reportable Segment and Geographical Information - Total Assets Disaggregated by Reportable Segment (Details) - USD ($)
$ in Thousands
Jun. 28, 2025
Dec. 31, 2024
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net $ 1,082,174 $ 1,127,037
Total assets 6,684,718 6,685,146
Operating Segments    
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net 1,061,163 1,109,746
Total assets 6,378,617 6,338,034
Operating Segments | Aperture Solutions    
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net 357,230 377,786
Total assets 2,965,205 2,896,080
Operating Segments | Surface Solutions    
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net 190,781 193,235
Total assets 1,783,245 1,810,815
Operating Segments | Shelter Solutions    
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net 513,152 538,725
Total assets 1,630,167 1,631,139
Corporate    
Segment Reporting Information [Line Items]    
Total property, plant and equipment, net 21,011 17,291
Total assets $ 306,101 $ 347,112
v3.25.2
Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
 6 Months Ended
Jun. 28, 2025
Jun. 29, 2024
Supplemental cash flow information:    
Interest paid, net of interest rate swaps $ 189,374 $ 154,870
Income taxes paid 1,787 63,981
Capital expenditures included within accounts payable $ 4,022 $ 3,630