Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2022	Jul. 01, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float		$ 1,367,674,416
Entity Common Stock, Shares Outstanding	0
Documents Incorporated by Reference	None.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000883902

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Audit Information [Abstract]
Auditor Firm ID	248
Auditor Name	GRANT THORNTON LLP
Auditor Location	Raleigh, North Carolina

CONSOLIDATED STATEMENTS OF (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net sales	$ 2,744,148	$ 3,736,084	$ 5,583,137	$ 4,617,369
Cost of sales	2,232,049	2,929,699	4,384,062	3,567,049
Gross profit	512,099	806,385	1,199,075	1,050,320
Selling, general and administrative expenses	429,361	562,836	893,082	813,655
Loss (gain) on divestitures	921	(401,413)	(831,252)	0
Gain on legal settlements	0	(76,575)	0	0
Goodwill impairment	0	0	0	503,171
Income (loss) from operations	81,817	721,537	1,137,245	(266,506)
Interest expense	(157,191)	(101,078)	(191,301)	(213,610)
Foreign exchange (loss) gain	(4,809)	686	(3,749)	1,068
Gain (loss) on extinguishment of debt	474	28,354	(42,234)	0
Other income, net	1,140	101	1,866	1,833
(Loss) income before income taxes	(78,569)	649,600	901,827	(477,215)
Income tax (benefit) provision	(15,073)	165,814	235,968	5,563
Net (loss) income	(63,496)	483,786	665,859	(482,778)
Net income allocated to participating securities	0	(3,575)	(7,815)	0
Net (loss) income applicable to common shares	$ (63,496)	$ 480,211	$ 658,044	$ (482,778)
Income (loss) per common share:
Basic (in USD per share)		$ 3.77	$ 5.22	$ (3.84)
Diluted (in USD per share)		$ 3.73	$ 5.19	$ (3.84)
Weighted average number of common shares outstanding:
Basic (in shares)		127,316	126,058	125,562
Diluted (in shares)		128,894	126,795	125,562

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Comprehensive (loss) income:
Net (loss) income	$ (63,496)	$ 483,786	$ 665,859	$ (482,778)
Other comprehensive income (loss), net of tax:
Foreign exchange translation (losses) gains	(6,789)	(1,367)	6,594	17,254
Unrealized gain (loss) on derivative instruments, net of income tax of $(14,837), $(16,432), $(12,063), and $10,985, respectively	40,962	62,462	14,054	(35,281)
Amount reclassified from Accumulated other comprehensive income (loss) into earnings	0	16,258	21,164	0
Unrecognized actuarial gains (losses) on pension obligation, net of income tax of $58, $—, $(3,195), and $231, respectively	336	0	4,093	(1,092)
Changes in retirement related benefit plans	0	(1,122)	0	0
Other comprehensive income (loss)	34,509	76,231	45,905	(19,119)
Comprehensive (loss) income	$ (28,987)	$ 560,017	$ 711,764	$ (501,897)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Parenthetical) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on derivative instruments, tax	$ (14,837)	$ (16,432)	$ (12,063)	$ 10,985
Unrecognized actuarial gains (loss) on pension obligation, tax	$ 58	$ 0	$ (3,195)	$ 231

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 553,551	$ 394,447
Accounts receivable, net	665,936	757,373
Inventories	551,828	748,732
Other current assets	125,306	86,528
Total current assets	1,896,621	1,987,080
Property, plant and equipment, net	618,064	612,295
Lease right-of-use assets	365,552	322,608
Goodwill	1,688,548	1,358,056
Intangible assets, net	2,519,023	1,524,635
Other assets, net	105,842	22,786
Total assets	7,193,650	5,827,460
Current liabilities:
Current portion of long-term debt	29,000	26,000
Current portion of lease liabilities	61,899	73,150
Accounts payable	288,938	311,737
Accrued income and other taxes	21,867	22,768
Employee-related liabilities	184,187	102,171
Rebates, warranties and other customer-related liabilities	157,752	174,872
Other current liabilities	149,596	144,737
Total current liabilities	893,239	855,435
Long-term debt	3,366,588	3,010,843
Long-term lease liabilities	302,339	251,061
Deferred income tax liabilities	653,745	252,173
Other long-term liabilities	248,794	281,609
Total liabilities	5,464,705	4,651,121
Commitments and contingencies (Note 17)
Equity:
Common stock, $0.01 par value, 1,000 shares authorized, issued and outstanding at December 31, 2022; 200,000,000 shares authorized, 126,992,107 issued and 126,971,036 shares outstanding at December 31, 2021	0	1,270
Additional paid-in capital	1,757,932	1,279,931
Accumulated deficit	(63,496)	(98,826)
Accumulated other comprehensive income (loss)	34,509	(5,612)
Treasury stock, at cost (— and 21,071 shares at December 31, 2022 and 2021)	0	(424)
Total equity	1,728,945	1,176,339
Total liabilities and equity	$ 7,193,650	$ 5,827,460

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Dec. 31, 2022	Dec. 31, 2021
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	200,000,000
Common stock, shares issued (in shares)	1,000	126,992,107
Common stock, shares outstanding (in shares)	1,000	126,971,036
Treasury stock, shares (in shares)	0	21,071

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-In Capital	(Accumulated Deficit) Retained Earnings	(Accumulated Deficit) Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive (Loss) Income	Treasury Stock
Beginning balance (in shares) at Dec. 31, 2019			126,110,000
Beginning balance at Dec. 31, 2019	$ 935,318	$ (678)	$ 1,261	$ 1,248,787	$ (281,229)	$ (678)	$ (32,398)	$ (1,103)
Beginning balance (in shares) at Dec. 31, 2019								(55,513)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)								(1,298,253)
Treasury stock purchases	(7,994)							$ (7,994)
Retirement of treasury shares (in shares)			(1,298,665)					(1,298,665)
Retirement of treasury shares	0		$ (13)	(7,982)				$ 7,995
Issuance of restricted stock (in shares)			614,596
Issuance of restricted stock	0		$ 6	(6)
Other comprehensive income	(19,119)						(19,119)
Deferred compensation obligation	0		$ 1	(593)				$ 592
Deferred compensation obligation (in shares)								29,769
Share-based compensation	17,056			17,056
Net (loss) income	(482,778)				(482,778)
Ending balance (in shares) at Dec. 31, 2020			125,425,931
Ending balance at Dec. 31, 2020	441,805		$ 1,255	1,257,262	(764,685)		(51,517)	$ (510)
Ending balance (in shares) at Dec. 31, 2020								(25,332)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)								(612,011)
Treasury stock purchases	(9,685)							$ (9,685)
Retirement of treasury shares (in shares)			(612,011)					(612,011)
Retirement of treasury shares	0		$ (6)	(9,679)				$ 9,685
Issuance of restricted stock (in shares)			1,861,991
Issuance of restricted stock	0		$ 18	(18)
Issuance of common stock for the Ply Gem merger (in shares)			15,220
Issuance of common stock for the Ply Gem merger	185			185
Stock options exercised (in shares)			300,976
Stock options exercised	3,267		$ 3	3,264
Other comprehensive income	45,905						45,905
Deferred compensation obligation	0			(86)				$ 86
Deferred compensation obligation (in shares)								4,261
Share-based compensation	29,003			29,003
Net (loss) income	$ 665,859				665,859
Ending balance (in shares) at Dec. 31, 2021	126,971,036		126,992,107
Ending balance at Dec. 31, 2021	$ 1,176,339		$ 1,270	1,279,931	(98,826)		(5,612)	$ (424)
Ending balance (in shares) at Dec. 31, 2021	(21,071)							(21,071)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock purchases (in shares)								(192,773)
Treasury stock purchases	$ (4,627)							$ (4,627)
Retirement of treasury shares (in shares)			(192,773)					(192,773)
Retirement of treasury shares	0		$ (2)	(4,625)				$ 4,627
Issuance of restricted stock (in shares)			611,178
Issuance of restricted stock	0		$ 6	(6)
Stock options exercised (in shares)			133,529
Stock options exercised	1,421		$ 1	1,420
Other comprehensive income	76,231						76,231
Deferred compensation obligation	0			(424)				$ 424
Deferred compensation obligation (in shares)								21,071
Share-based compensation	17,099			17,099
Net (loss) income	483,786				483,786
Ending balance (in shares) at Jul. 24, 2022			127,544,041
Ending balance at Jul. 24, 2022	1,750,249		$ 1,275	1,293,395	384,960		70,619	$ 0
Ending balance (in shares) at Jul. 24, 2022								0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Pushdown fair value adjustments	1,522,432			1,978,011	(384,960)		(70,619)
Payments to public stockholders (in shares)			(65,413,135)
Payments to public stockholders	(1,612,434)		$ (654)	(1,611,780)
Recapitalization of outstanding common shares (in shares)			(62,129,906)
Recapitalization of outstanding common shares	0		$ (621)	621
Contributions from parent, net	95,194			95,194
Ending balance (in shares) at Jul. 25, 2022			1,000
Ending balance at Jul. 25, 2022	1,755,441		$ 0	1,755,441	0		0	$ 0
Ending balance (in shares) at Jul. 25, 2022								0
Beginning balance (in shares) at Jul. 24, 2022			127,544,041
Beginning balance at Jul. 24, 2022	1,750,249		$ 1,275	1,293,395	384,960		70,619	$ 0
Beginning balance (in shares) at Jul. 24, 2022								0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ (63,496)
Ending balance (in shares) at Dec. 31, 2022	1,000		1,000
Ending balance at Dec. 31, 2022	$ 1,728,945		$ 0	1,757,932	(63,496)		34,509	$ 0
Ending balance (in shares) at Dec. 31, 2022	0							0
Beginning balance (in shares) at Jul. 25, 2022			1,000
Beginning balance at Jul. 25, 2022	$ 1,755,441		$ 0	1,755,441	0		0	$ 0
Beginning balance (in shares) at Jul. 25, 2022								0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income	34,509						34,509
Share-based compensation	2,323			2,323
Other	168			168
Net (loss) income	$ (63,496)				(63,496)
Ending balance (in shares) at Dec. 31, 2022	1,000		1,000
Ending balance at Dec. 31, 2022	$ 1,728,945		$ 0	$ 1,757,932	$ (63,496)		$ 34,509	$ 0
Ending balance (in shares) at Dec. 31, 2022	0							0

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net (loss) income	$ (63,496)	$ 483,786	$ 665,859	$ (482,778)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	130,153	166,177	292,901	284,602
Amortization of debt issuance costs, debt discount and fair values	38,997	19,952	28,722	9,589
Share-based compensation expense	2,323	17,099	29,003	17,056
(Gain) loss on extinguishment of debt	(474)	(28,354)	42,234	0
Unrealized loss on foreign currency exchange rates	6,970	0	0	0
Goodwill impairment	0	0	0	503,171
Asset impairments	0	368	22,210	4,905
Loss (gain) on divestitures	921	(401,413)	(831,252)	0
Loss (gain) on sale of assets	398	(2,670)	0	(1,252)
Amortization of inventory and other fair value step-ups	66,400	1,238	0	0
Provision for credit losses	2,053	3,811	3,604	5,390
Deferred income taxes	(36,956)	(26,688)	(59,510)	(4,319)
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
Accounts receivable	92,590	(101,937)	(156,066)	(61,976)
Inventories	149,748	(12,956)	(311,242)	7,927
Income taxes	(44,867)	14,116	24,865	14,146
Prepaid expenses and other	24,304	31,367	(56,768)	3,415
Accounts payable	(40,102)	44,446	72,260	4,663
Accrued expenses	(114,098)	121,871	36,944	8,276
Other, net	(37,565)	854	(19,651)	(4,398)
Net cash provided by (used in) operating activities	177,299	331,067	(215,887)	308,417
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	4,252	(528,250)	(41,841)
Capital expenditures	(98,008)	(64,848)	(114,715)	(81,851)
Proceeds from divestitures, net of cash divested	0	510,883	1,187,307	0
Proceeds from sale of property, plant and equipment	12,370	6,070	5,124	3,569
Net cash provided by (used in) investing activities	(85,638)	456,357	549,466	(120,123)
Cash flows from financing activities:
Proceeds from credit facilities	0	0	190,000	460,000
Payments on credit facilities	0	0	(190,000)	(530,000)
Proceeds from term loans	300,000	0	108,438	0
Payments on term loans	(13,000)	(13,000)	(25,905)	(25,620)
Payments to public stockholders	1,612,434	0	0	0
Proceeds from senior notes	710,000	0	0	500,000
Repurchases of senior notes	(23,180)	(70,560)	(670,800)	0
Payments of financing costs	(84,686)	0	(13,187)	(6,731)
Contributions from Parent, net	95,194	0	0	0
Purchases of treasury stock	0	0	0	(6,428)
Payments on derivative financing obligations	0	(7,321)	(9,377)	0
Other	165	(3,206)	(6,418)	(1,566)
Net cash (used in) provided by financing activities	(627,941)	(94,087)	(617,249)	389,655
Effect of exchange rate changes on cash and cash equivalents	304	(5)	(150)	222
Net (decrease) increase in cash, cash equivalents and restricted cash	(535,976)	693,332	(283,820)	578,171
Cash, cash equivalents and restricted cash at beginning of period	1,089,990	396,658	680,478	102,307
Cash, cash equivalents and restricted cash at end of period	$ 554,014	$ 1,089,990	$ 396,658	$ 680,478

Basis of Presentation

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

Description of Business

Cornerstone Building Brands, Inc. (“Cornerstone Building Brands” or, collectively with its subsidiaries, the “Company”) is a holding company incorporated in Delaware. The Company is the largest 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, which we have renamed as follows: Aperture Solutions (formerly “Windows”), Surface Solutions (formerly “Siding”) and Shelter Solutions (formerly “Commercial”).

Organization and Ownership Structure

On July 25, 2022 and pursuant to an Agreement and Plan of Merger dated March 5, 2022 (the “Merger Agreement”) by and among the Company, Camelot Return Intermediate Holdings, LLC (“Camelot Parent”), and Camelot Return Merger Sub, Inc. (“Merger Sub”), investments funds managed by Clayton, Dubilier and Rice, LLC (“CD&R”) became the indirect owners of all the issued and outstanding shares of Cornerstone Building Brands. Pursuant to the Merger Agreement, Merger Sub merged with and into the Company (the “Merger”), with the Company surviving the Merger as a subsidiary of Camelot Parent (the “Surviving Corporation”). At the effective time of the Merger (the “Effective Time”), the Company became a privately held company and its common shares are no longer traded on the New York Stock Exchange (“NYSE”). Following the Merger, the Stockholders Agreement, dated as of November 16, 2018, by and among the Company and certain of its stockholders, including investment funds managed by CD&R, terminated.

At the Effective Time, in accordance with the terms and conditions set forth in the Merger Agreement, each share of Company common stock outstanding immediately prior to the Effective Time of the Merger (other than (i) shares of Company common stock that were cancelled or converted into shares of common stock of the Surviving Corporation in accordance with the Merger Agreement and (ii) shares of Company common stock held by stockholders of the Company (other than CD&R, certain investment funds managed by CD&R and other affiliates of CD&R that held shares of Company common stock) who did not vote in favor of the Merger Agreement or the Merger and who have perfected and not withdrawn a demand for appraisal rights pursuant to Section 262 of the General Corporation Law of the State of Delaware), was converted into the right to receive cash in an amount equal to $24.65 in cash per share, without interest and subject to any required withholding taxes.

On July 25, 2022, the Company amended its Certificate of Incorporation to authorize 1,000 shares of common stock, par value of $0.01. Each share of common stock will have one vote and all shares of common stock vote together as a single class.

Basis of Presentation

The accompanying 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”). The accompanying 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 intercompany accounts and transactions have been eliminated in consolidation. Through application of pushdown accounting, the Company’s Consolidated Financial Statements are presented as Predecessor for periods prior to the Merger and Successor for subsequent periods. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. All references herein for the years “2021” and “2020” represent the year ended December 31, 2021 and year ended December 31, 2020.

During the fourth quarter of 2022, the Company identified an error in its Consolidated Statement of Cash Flows for the period from January 1, 2022 through July 24, 2022 related to the classification of certain outstanding checks that were originally classified as accounts payable instead of a reduction to cash and cash equivalents. This error was deemed immaterial to the Company’s Consolidated Financial Statements. The impacts of correcting the Company’s Consolidated Statement of Cash Flow are as follows:


	January 1, 2022 through July 24, 2022
Consolidated Statement of Cash Flow	As Reported		Adjustment		Revised
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
Accounts payable	$	64,044	$	(19,598)	$	44,446
Net cash provided by operating activities	350,665		(19,598)		331,067
Net increase in cash, cash equivalents and restricted cash	712,930		(19,598)		693,332
Cash, cash equivalents and restricted cash at end of period	1,109,588		(19,598)		1,089,990

Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

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, revenues and expenses, and related disclosures of contingent assets and liabilities in the Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for obsolete inventory; the impairment of goodwill and intangible assets; establishing useful lives for and evaluating the recovery of long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; 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 Consolidated Financial Statements.

Cash, Cash Equivalents and Restricted Cash

Cash equivalents consists of instruments with an original maturity of three months or less. As of December 31, 2022, the Company’s cash and cash equivalents were only invested in cash.

The following table sets forth a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Cash and cash equivalents	$	553,551	$	394,447
Other current assets - Restricted cash(1)	463		2,211
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$	554,014	$	396,658

(1)Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets.

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 Consolidated Statements of (Loss) Income. 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 following table sets forth the changes in the allowance for credit losses:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	—	$	11,299	$	13,313	$	9,962
Cumulative effect of accounting change	—		—		—		678
Provision for expected credit losses	2,053		3,811		3,604		5,390
Amounts charged against allowance for credit losses, net of recoveries	—		307		(1,729)		(3,579)
Allowance for credit losses of acquired company at date of acquisition	—		442		269		862
Divestitures	—		(80)		(4,158)		—
Ending balance	$	2,053	$	15,779	$	11,299	$	13,313

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $15.8 million.

Inventories

Inventories are stated at the lower of cost or net realizable value less allowance for obsolete inventory using the first-in, first-out method. The Company reduces its inventory value for estimated obsolete and slow-moving inventory when evidence exists that the net realizable value of inventory is lower than its cost. The Company’s estimate is based upon multiple factors including, but not limited to: (i) historical write-offs and usage, (ii) sales of products at discounted or negative margins, (iii) discontinued products or designs, (iv) specific inventory quantities that are more than estimated future demand and (v) other market conditions. Cost of sales includes the cost of inventory sold during the period, including costs for manufacturing, inbound freight, receiving, inspection, warehousing. Vendor rebates are treated as a reduction to cost of sales in the Company’s Consolidated Statements of (Loss) Income.

Property, Plant and Equipment, Net

Property, plant and equipment is carried at cost. Depreciation is provided on a straight-line basis, over the estimated useful lives of the assets. Gains or losses resulting from dispositions are included in operating income. Betterments and renewals, which improve and extend the life of an asset, are capitalized; maintenance and repair costs are expensed as incurred. Assets held for use to be disposed of at a future date are depreciated over the remaining useful life. Assets to be sold are written down to fair value less costs to sell at the time the assets are being actively marketed for sale. Depreciation and amortization are recognized in cost of sales or selling, general and administrative expenses based on the nature and use of the underlying assets.

Impairment of Long-Lived Assets

The Company evaluates long-lived assets for impairment, including, but not limited to, property, plant and equipment and finite-lived intangible assets, when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being held for sale. Upon the occurrence of a triggering event, the asset is reviewed to assess whether the estimated undiscounted cash flows expected from the use of the asset plus the residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, the asset is written down to the estimated fair value and any resulting impairment loss is reflected within other operating costs on the Consolidated Statements of (Loss) Income. The Company recorded impairments relating to its long-lived assets of $0.0 million for the period from July 25, 2022 through December 31, 2022, $0.4 million for the period from January 1, 2022 through July 24, 2022, $22.2 million for 2021 and $4.9 million for 2020.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. The Company evaluates goodwill for impairment at least annually and completes its annual review in the fourth quarter. When evaluating goodwill for impairment, the Company estimates the fair value of its reporting units. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the excess is charged to

earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests. The determination of fair value incorporates significant unobservable inputs. The Company records goodwill adjustments for changes to the purchase price allocation prior to the end of the measurement period, which is not to exceed one year from the acquisition date. The Company recognized impairments relating to goodwill of $0.0 million from July 25, 2022 through December 31, 2022, January 1, 2022 through July 24, 2022 and 2021 and $503.2 million of impairment for 2020.

Product Warranties

The Company offers a number of warranties associated with the products it sells. Warranties are normally limited to replacement or service of defective components for the original customer. Some warranties are transferable to subsequent owners and are generally limited to ten years from the date of manufacture or require pro-rata payments from the customer. The Company accrues for the estimated cost of product warranty at the time of sale based on historical experience, expectations regarding future costs to be incurred and information provided by third party actuarial estimates. Warranty costs are included within cost of goods sold.

Leases

The Company has leases for certain manufacturing, warehouse and distribution locations, offices, vehicles and equipment. Many of these leases have options to terminate prior to or extend beyond the end of the term. The exercise of the majority of lease renewal options is at the Company’s sole discretion. Some lease agreements have variable payments, the majority of which are real estate agreements in which future increases in rent are based on an index. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company accounts for lease and non-lease components as a single lease component for all leases other than leases of durable tooling. The Company has elected to exclude leases with an initial term of 12 months or less from the Consolidated Balance Sheets and recognizes related lease payments in the Consolidated Statements of (Loss) Income on a straight-line basis over the lease term.

Operating lease liabilities are recognized based on the present value of the future minimum lease payments over the reasonably expected holding period at the commencement date of the leases. Few of the Company’s lease contracts provide a readily determinable implicit rate. As such, an estimated incremental borrowing rate is utilized, based on information available at the inception of the lease. The incremental borrowing rate represents an estimate of the interest rate we would incur at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease.

Accounting for leases requires judgment, including determining whether a contract contains a lease, the incremental borrowing rates to utilize for leases without a stated implicit rate, the reasonably certain holding period for a leased asset, and the allocation of consideration to lease and non-lease components. The allocation of the lease and non-lease components for durable tooling is based on the Company’s best estimate of standalone price.

Long-term Debt Discounts, Issuance Costs and Fair Value Adjustments

Unamortized discounts, debt issuance costs and fair value adjustments incurred relating to long-term debt are amortized over the term of the related financing using the effective interest method.

Revenue Recognition

The Company enters into contracts that pertain to products, which are accounted for as separate performance obligations and are typically one year or less in duration. Given the nature of the Company's sales arrangements, the Company is not required to exercise significant judgment in determining the timing for the satisfaction of performance obligations or the transaction price. Revenue is measured as the amount of consideration expected to be received in exchange for the Company’s products. Revenue is generally recognized when the product has shipped from the Company’s facility and control has transferred to the customer. Allowances for cash discounts, volume rebates and other customer incentive programs, as well as gross customer returns, among others, are recorded as a reduction of sales at the time of sale based upon the estimated future outcome.

The Company’s revenues are adjusted for variable consideration, which includes customer volume rebates, prompt payment discounts, customer returns and other incentive programs. The Company measures variable consideration by estimating expected outcomes using analysis and inputs based upon anticipated performance, historical data, and current and forecasted information. Measurement of variable consideration is reviewed by management periodically and revenue is adjusted accordingly. The Company does not have significant financing components. The Company recognizes installation revenue, mainly within the stone veneer business, over the period for which the stone is installed, which is typically a very short duration.

Shipping and handling activities billed to customers are treated as fulfillment costs. Shipping and handling activities performed before a customer obtains control of the product are not treated as a separate performance obligation and are included in revenue at the same point in time the related product revenue is recognized, while shipping and handling costs are expenses as incurred and recorded within in cost of sales in the Company’s Consolidated Statements of (Loss) Income.

In accordance with certain contractual arrangements, the Company receives payment from its customers in advance related to performance obligations that are to be satisfied in the future and recognizes such payments as deferred revenue, mainly related to the Company’s weathertightness warranties.

A portion of the Company’s revenue, exclusively within the Shelter Solutions reportable segment, includes multiple-element revenue arrangements due to multiple deliverables. Each deliverable is generally determined based on customer-specific manufacturing and delivery requirements. Because the separate deliverables have value to the customer on a stand-alone basis, they are typically considered separate units of accounting. A portion of the entire job order value is allocated to each unit of accounting. Revenue allocated to each deliverable is recognized upon shipment. The Company uses estimated selling price (“ESP”) based on underlying cost plus a reasonable margin to determine how to separate multiple-element revenue arrangements into separate units of accounting, and how to allocate the arrangement consideration among those separate units of accounting. The Company determines ESP based on normal pricing and discounting practices.

For the period from July 25, 2022 through December 31, 2022 and for the period from January 1, 2022 through July 24, 2022, one customer accounted for 13.1% and 11.8% of the Company’s net sales. The sales attributed to this customer are included in all three of the Company’s reportable segments.

Advertising Costs

Advertising costs are expensed as incurred. Advertising expense was $11.3 million for the period from July 25, 2022 through December 31, 2022, $11.1 million for the period from January 1, 2022 through July 24, 2022, $16.9 million for 2021 and $15.1 million for 2020. These costs are included in selling, general and administrative expenses on the Consolidated Statements of (Loss) Income.

Share-Based Compensation

Share-based compensation expense, measured as the fair value of an award on the date of grant, is recorded over the requisite service or performance period. For awards with performance conditions, the amount of share-based compensation expense recognized is based upon the probable outcome of the performance conditions, as determined by the Company. The Company accounts for forfeitures of outstanding but unvested awards in the period they occur.

Income Taxes

Deferred income tax assets and liabilities are measured based on differences between the financial statement basis and income tax basis of assets and liabilities using estimated income tax rates expected to be in effect for the year in which the differences are expected to reverse. Changes in deferred income tax assets and liabilities attributable to changes in enacted income tax rates are charged or credited to income tax expense. Valuation allowances are established when necessary to reduce deferred income tax assets to the amount that is more-likely-than-not to be realized.

The Company assesses its income tax positions and records tax benefits based upon management’s evaluation of the facts, circumstances, and information available at the reporting date. The Company recognizes tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on technical merits of the positions. The tax benefits recognized from such a position are measured based on the largest benefit that is more-likely-than-not to be realized upon ultimate settlement.

Fair Value Measurements

The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable and accounts payable approximate fair value as of December 31, 2022 and 2021 given the instruments relatively short maturities. The carrying amounts of the indebtedness under revolving credit facilities approximate fair value as the interest rates are variable and reflective of market rates. Fair values for our other debt instruments are measured using Level 1 and Level 2 inputs. U.S. GAAP requires us to use valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows:

Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets.

Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs.

Level 3: Unobservable inputs for which there is little or no market data and which require us to develop our own assumptions about how market participants would price the assets or liabilities.

Foreign Currency Remeasurement and Translation

The Company’s reporting currency is the United States (“U.S.”) dollar while the functional currency of the Company’s significant non-U.S. subsidiaries is the Canadian Dollar. Translation adjustments resulting from translating the functional currency financial statements into U.S. dollar equivalents are reported separately in accumulated other comprehensive income (loss) in equity. Gains (losses) arising from transactions denominated in a currency other the functional currency of the entity that is party to the transaction are included in net income (loss) on the Company’s Consolidated Statements of (Loss) Income.

Contingencies

The Company’s contingent liabilities are related primarily to litigation and environmental matters and are based upon assumptions and estimates regarding the probable outcome of the matter. The Company estimates the probability by evaluating historical precedent as well as the specific facts relating to each particular contingency (including the opinion of outside advisors, professionals and experts). The Company estimates loss contingencies and unasserted claims when it believes a loss is probable and the amount of the loss can be reasonably estimated. The ultimate losses incurred upon final resolution of loss contingencies may differ materially from the estimated liability recorded at any particular balance sheet date. Changes in estimates are recorded in the Consolidated Statements of (Loss) Income in the period in which such changes occur.

Recent Accounting Pronouncements

In March 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance to ease the potential burden in accounting for reference rate reform on financial reporting. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope, which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the reference rate transition. The amendments in these ASUs are elective, apply to all entities that have contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of rate reform. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848, that deferred the sunset date of Topic 848 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. The Company is evaluating the impact of electing to apply the amendments.

Mergers, Acquisitions and Divestitures

12 Months Ended

Dec. 31, 2022

Business Combination and Asset Acquisition [Abstract]

Mergers, Acquisitions and Divestitures

CD&R Merger Transaction

On July 25, 2022, Merger Sub merged with and into the Company, with the Company surviving the merger as a subsidiary of Camelot Parent. CD&R previously held 61.9 million shares of the Company immediately prior to the Merger. As a result of the Merger, CD&R became the indirect owners of all of the issued and outstanding shares of Company common stock that CD&R did not already own.

The Merger was accounted for as a business combination. The purchase price was allocated to the assets acquired and liabilities assumed based on the estimated fair market value at the date of the Merger.

The Merger was funded in part with proceeds from the following issuances:

•$300.0 million aggregate principal amount term loan facility, due August 2028;

•$710.0 million of 8.750% Senior Secured Notes due August 2028;

•$564.4 million of cash from the Company;

•$464.4 million aggregate principal amount of 2.99% senior payment-in-kind notes due 2029 that were issued and are held by Camelot Return Parent, LLC (“Camelot Return Parent”), an indirect parent of Company; and

•$195.0 million from preferred shares of Camelot Return Parent.

Neither the Company nor any of its subsidiaries is a guarantor of or is obligated to make any payments related to the 2.99% senior payment-in-kind notes due 2029 held by Camelot Return Parent.

The calculation of the total consideration paid follows:


	Consideration
Common shares purchased	65,613,349
Common share closing price	$	24.65
Merger consideration, common shares purchased	$	1,617,369
Effective settlement of pre-existing relationships(1)	128,721
Total Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments(2)	1,526,591
Total equity value	$	3,272,681

(1) Consists mainly of employee share-based compensation awards that were outstanding at that time the Merger was consummated.

(2) Consists of 61.9 million common shares, with shares rolled over or acquired by Camelot Parent.

The following table summarizes the fair value of net assets acquired:


	Fair Value
Merger consideration	$	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	$	3,272,681

Cash and cash equivalent	$	1,087,586
Accounts receivable	794,341
Inventories	768,827
Property, plant and equipment	581,617
Lease right-of-use assets	252,262
Goodwill	1,693,594
Intangible assets	2,610,685
Other assets	120,543
Total assets acquired	7,909,455
Accounts payable	329,105
Accrued liabilities	623,647
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income tax liabilities	679,014
Other liabilities	285,536
Total liabilities assumed	4,636,774
Net assets acquired	$	3,272,681

The above purchase price allocation is based upon provisional information and is subject to revision during the measurement period (up to one year from the date of the Merger) as additional information concerning valuations is obtained. During the measurement period, as the Company obtains new information regarding facts and circumstances that existed as of the date of the Merger 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 and may include, but not limited to, adjustments pertaining to intangible assets acquired, property, plant and equipment acquired and tax liabilities assumed. The effect of measurement period adjustments on the estimated fair value elements will be reflected as if the adjustments had been made as of the date of the Merger. Residual amounts will be allocated to goodwill.

As part of pushdown accounting, we recorded the provisional goodwill and it has been allocated to reporting units expected to benefit from the business combination. The goodwill is mainly attributable to cost savings in manufacturing productivity; freight and logistics; procurement; and other operating costs, as well as operational improvements in recent acquisitions to be achieved subsequent to the Merger. The goodwill recorded is not deductible for income tax purposes.

The Company identified intangible assets for customer lists and relationships and trademarks, trade names and other. Intangible assets are amortized on a straight-line basis over their expected useful lives. The provisional fair value and weighted average estimated useful life of identifiable intangible assets consists of the following:


	Fair Value		Weighted Average Useful Life (years)
Customer relationships	$	2,088,548	13
Trade names and other	522,137		13
Total	$	2,610,685

The Company incurred transaction costs of $29.4 million associated with the Merger, of which $0.7 million was recognized in the period from July 25, 2022 through December 31, 2022 and $28.7 million was recognized in the period from January 1, 2022 through July 24, 2022. These costs are included in selling, general and administrative expenses on the Consolidated Statements of (Loss) Income.

Unaudited Pro Forma Financial Information

Had the Merger occurred at the beginning of 2020, unaudited pro forma revenues and net income for the period from January 1, 2022 through July 24, 2022, 2021 and 2020 would not have been materially different than the amounts reported as the pro forma adjustments would primarily reflect the amortization of intangibles and depreciation of property, plant and equipment that received a step up in basis and the cost to finance the transaction, net of the related tax effects. The unaudited supplemental pro forma financial information would not give effect to the potential impact of current financial conditions, operating efficiencies or cost savings that may result from the Merger or any integration costs. Unaudited pro forma balances would not necessarily be indicative of operating results had the Merger occurred on January 1, 2020 or of future results.

Acquisitions

Union Corrugating Company Holdings, Inc.

On December 3, 2021, the Company acquired the issued and outstanding common stock of Union Corrugating Company Holdings, Inc. (“UCC”) for a purchase price of $214.2 million, including a post-closing adjustment of $2.6 million that was finalized in the first quarter of 2022. UCC is a leading provider of residential metal roofing, metal buildings, and roofing components. The addition of UCC advances our growth strategy by expanding our offering to customers in the high growth metal roofing market. This acquisition was funded through cash available on the Company’s Consolidated Balance Sheet. The Company reports UCC results within the Shelter Solutions reportable segment.

The following table summarizes the final fair value of net assets acquired:


	Fair Value
Cash	$	19,594
Accounts receivable	20,515
Inventories	66,420
Property, plant and equipment	24,184
Lease right of use assets	37,964
Trade name and customer relationship intangibles	97,560
Goodwill	63,933
Other assets	1,466
Total assets acquired	331,636
Accounts payable and other liabilities assumed	57,163
Lease liabilities	37,964
Deferred income taxes	22,310
Total liabilities assumed	117,437
Net assets acquired	$	214,199

The $63.9 million of goodwill was allocated to the Shelter Solutions reportable segment. Goodwill from this acquisition is not deductible for tax purposes. The goodwill is primarily attributable to the synergies expected to be realized.

Cascade Windows

On August 20, 2021, the Company completed its acquisition of Cascade Windows, Inc. (“Cascade Windows”) for $237.7 million in cash, including a post-closing adjustment of $1.8 million that was finalized in the first quarter of 2022. Cascade Windows serves the residential new construction and repair and remodel markets with energy efficient vinyl window and door products from various manufacturing facilities in the U.S., expanding our manufacturing capabilities and creating new opportunities for us in the Western U.S. This acquisition was funded through cash available on the Company’s Consolidated Balance Sheet. The Company reports Cascade Windows’ results within the Aperture Solutions reportable segment.

The following table summarizes the final fair value of net assets acquired:


	Fair Value
Cash	$	2,838
Accounts receivable	16,956
Inventories	15,392
Property, plant and equipment	18,300
Lease right of use assets	21,849
Trade name and customer relationship intangibles	137,660
Goodwill	110,417
Other assets	2,556
Total assets acquired	325,968
Accounts payable and other liabilities assumed	34,861
Lease liabilities	20,173
Deferred income taxes	33,221
Total liabilities assumed	88,255
Net assets acquired	$	237,713

The $110.4 million of goodwill was allocated to the Aperture Solutions reportable segment and is not deductible for tax purposes. The goodwill is primarily attributable to the synergies expected to be realized.

Prime Windows

On April 30, 2021, the Company acquired Prime Windows LLC (“Prime Windows”) for total consideration of $93.0 million, exclusive of a $2.0 million working capital adjustment that was finalized as of December 31, 2021. Prime Windows serves residential new construction and repair and remodel markets with energy efficient vinyl window and door products from two manufacturing facilities in the United States, expanding our manufacturing capabilities and creating new opportunities for us in the Western U.S. This acquisition was funded through borrowings under the Company’s existing credit facilities. Prime Windows’ results are reported within the Aperture Solutions reportable segment.

Kleary

On March 2, 2020, the Company acquired 100% of the issued and outstanding shares of the common stock of Kleary Masonry, Inc. (“Kleary”) for total consideration of $40.0 million, exclusive of the $2.0 million working capital adjustment that was finalized during the three months ended July 4, 2020. The transaction was financed with cash on hand and through borrowings under the Company’s asset-based revolving credit facility. Kleary’s results are reported within the Surface Solutions reportable segment.

Unaudited Pro Forma Financial Information

The following table provides unaudited supplemental pro forma results for the Company had the acquisitions occurred on January 1, 2020:


	Predecessor
	Year Ended December 31, 2021		Year Ended December 31, 2020
Net sales	$	5,977,230	$	5,056,390
Net income (loss) applicable to common shares	663,273		(480,289)
Net income (loss) per common share:
Basic	$	5.26	$	(3.83)
Diluted	$	5.23	$	(3.83)

The unaudited supplemental pro forma financial information was prepared based on the historical information of the Company, UCC, Cascade Windows, Prime Windows and Kleary. The unaudited supplemental pro forma financial

information does not give effect to the potential impact of current financial conditions, any anticipated synergies, operating efficiencies or cost savings that may result from the acquisitions or any integration costs. Unaudited pro forma balances are not necessarily indicative of operating results had the acquisitions occurred on January 1, 2020 or of future results.

Divestitures

Coil Coatings

On June 28, 2022, the Company completed the sale of the coil coatings business to BlueScope Steel Limited for initial cash proceeds of $500.0 million, subject to working capital and other customary adjustments. In connection with the transaction, the Company entered into long-term supply agreements to secure a continued supply of light gauge coil coating and painted hot roll steel. For the period from January 1, 2022 through July 24, 2022, the Company recognized a pre-tax gain of $394.2 million for the coil coatings divestiture, which is included in gain on divestitures in the Consolidated Statements of (Loss) Income. The Company incurred $9.6 million of divestiture-related costs for the period from January 1, 2022 through July 24, 2022, which are recorded in selling, general and administrative expenses in the Company’s Consolidated Statements of (Loss) Income. The divested business did not represent a strategic shift that has a major effect on our operations and financial results, and, as such, it was not presented as discontinued operations. The coil coatings business results prior to the sale are reported within the Shelter Solutions reportable segment.

IMP and DBCI Businesses

On August 9, 2021, the Company completed the sale of its IMP business for cash proceeds of $1.0 billion. On August 18, 2021, the Company completed the sale of its DBCI business for cash proceeds of $168.9 million. The IMP and DBCI businesses were within the Company’s Shelter Solutions reportable segment. For the year ended December 31, 2021, the Company recognized a pre-tax gain of $679.8 million for the IMP divestiture and $151.5 million for the DBCI divestiture, which are included in gain on divestitures in the Consolidated Statements of (Loss) Income. As part of the consideration received for the sale of the IMP business, we entered into a short-term agreement with the purchaser to supply steel for the IMP business. We recognized $15.5 million in net sales under the supply agreement, which ended in December 2021. For the year ended December 31, 2021, the Company incurred $21.3 million of divestiture-related costs, which are recorded in strategic development and acquisition related costs in the Company’s Consolidated Statements of (Loss) Income. During the period from January 1, 2022 through July 24, 2022, the Company received additional cash proceeds of $7.2 million as a settlement of working capital related to the 2021 sale of the IMP business. These proceeds were recognized in gain on divestitures in the Consolidated Statements of (Loss) Income. The divested businesses did not represent strategic shifts that have a major effect on our operations and financial results, so they were not presented as discontinued operations.

Inventories

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

Inventories

The following table sets forth the components of inventories:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Raw materials	$	312,380	$	485,642
Work in process	67,424		65,070
Finished goods	172,024		198,020
Total inventories	$	551,828	$	748,732

The following table sets forth the changes to the allowance for obsolete inventory:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	—	$	21,281	$	22,172	$	18,712
Provisions	3,805		7,197		5,155		8,015
Dispositions	(1,578)		(2,335)		(6,029)		(4,555)
Allowance of acquired company at date of acquisition	—		3,817		705		—
Divestitures	—		(400)		(722)		—
Ending balance	$	2,227	$	29,560	$	21,281	$	22,172

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $29.6 million.

Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment, Net

The following sets forth the components of property, plant and equipment, net:


	Range of Useful Lives (Years)			Successor		Predecessor
				December 31, 2022		December 31, 2021
Land				$	16,970	$	24,812
Buildings and improvements	15	–	39	111,296		253,637
Machinery and equipment	3	–	15	526,764		990,338
				655,030		1,268,787
Less: accumulated depreciation and amortization				(36,966)		(656,492)
Total property, plant and equipment, net				$	618,064	$	612,295

Depreciation and amortization expense related to property, plant and equipment was $44.7 million for the period from July 25, 2022 through December 31, 2022, $56.7 million for the period from January 1, 2022 through July 24, 2022, $103.0 million for 2021 and $103.5 million for 2020.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Goodwill

The following table sets forth the changes in the carrying amount of goodwill by reportable segment:


	Aperture Solutions		Surface Solutions		Shelter Solutions		Total
Balance, December 31, 2020 (Predecessor)	$	397,024	$	654,821	$	142,884	$	1,194,729
Acquisitions	143,964		122		140,342		284,428
Divestiture	—		—		(121,464)		(121,464)
Currency translation	208		155		—		363
Balance, December 31, 2021 (Predecessor)	$	541,196	$	655,098	$	161,762	$	1,358,056
Currency translation	(750)		(561)		—		(1,311)
Measurement period adjustments(1)	(366)		(10)		(97,474)		(97,850)
Balance, July 24, 2022 (Predecessor)	$	540,080	$	654,527	$	64,288	$	1,258,895

Balance, July 25, 2022 (Successor)	$	612,368	$	763,324	$	284,796	$	1,660,488
Measurement period adjustments(2)	14,527		29,288		(10,709)		33,106
Currency translation	(2,886)		(2,160)		—		(5,046)
Balance, December 31, 2022 (Successor)	$	624,009	$	790,452	$	274,087	$	1,688,548

(1)Primarily reflects the fair value of acquired intangibles totaling $97.6 million in connection with the acquisition of UCC, which is reported in the Shelter Solutions reportable segment.

(2)Measurement period adjustments have been recorded as the Company has obtained additional information since the preliminary purchase price allocation of the assets and liabilities acquired in connection with the Merger. The measurement period adjustments did not have a significant impact on the Company’s results of operations.

Intangible Assets, Net

The following table sets forth the major components of intangible assets:


	Range of Life (Years)			Weighted Average Amortization Period (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2022 (Successor)(1)
Amortized intangible assets:
Trademarks, trade names and other		13		13	$	522,137	$	(18,332)	$	503,805
Customer lists and relationships		13		13	2,088,548		(73,330)		2,015,218
Total intangible assets					$	2,610,685	$	(91,662)	$	2,519,023


	Range of Life (Years)			Weighted Average Amortization Period (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2021 (Predecessor)
Amortized intangible assets:
Trademarks, trade names and other	3	–	15	7	$	241,727	$	(76,574)	$	165,153
Customer lists and relationships	7	–	20	9	1,845,511		(486,029)		1,359,482
Total intangible assets					$	2,087,238	$	(562,603)	$	1,524,635

(1)In connection with the Merger, the Company recorded a provisional intangible asset fair value. The fair value is based on preliminary information and subject to revision during the measurement period.

Intangible assets are amortized on a straight-line basis or a basis consistent with the expected future cash flows over their expected useful lives. Amortization expense related to intangible assets was $85.4 million for the period from July 25, 2022 through December 31, 2022, $109.5 million for the period from January 1, 2022 through July 24, 2022, $189.5 million for 2021, and $181.0 million for 2020.

The expected amortization expense over the next five years and thereafter for acquired intangible assets recorded as of December 31, 2022 is as follows:


2023	$	200,822
2024	200,822
2025	200,822
2026	200,822
2027	200,822
Thereafter	1,514,913
	$	2,519,023

Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Other Current Liabilities

Other Current LiabilitiesThe following table sets forth the components of other current liabilities:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Accrued insurance	$	23,609	$	20,473
Accrued freight	11,130		12,604
Accrued facilities	4,687		1,901
Professional services	10,380		11,993
Interest rate swaps	7,000		13,127
Accrued interest	48,595		19,775
Other accrued expenses	44,195		64,864
Total other current liabilities	$	149,596	$	144,737

Product Warranties

12 Months Ended

Dec. 31, 2022

Product Warranties Disclosures [Abstract]

Product Warranties

The following table sets forth the changes in the carrying amount of product warranties liability:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Balance, beginning of period(1)	$	203,011	$	218,356	$	216,230
Acquisitions	—		189		10,518
Divestitures	—		(4,345)		(2,245)
Warranties sold	879		1,052		1,986
Revenue recognized	(1,135)		(1,383)		(2,650)
Expense	17,019		26,910		26,129
Settlements	(17,311)		(21,311)		(31,612)
Balance, end of period	$	202,463	$	219,468	$	218,356
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities	$	25,304	$	26,888	$	30,181
Noncurrent liabilities – Other long-term liabilities	177,159		192,580		188,175
Total product warranty liability	$	202,463	$	219,468	$	218,356

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $16.5 million.

Leases

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Leases

The following sets forth weighted average information about the Company’s lease portfolio as of December 31, 2022:


Weighted-average remaining lease term	7.2 years
Weighted-average incremental borrowing rate	10.49	%

The following table sets forth components of operating lease costs:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Operating lease costs
Fixed lease costs	$	35,419	$	54,910	$	107,938	$	113,760
Short-term lease costs	19,221		17,051		8,350		8,478
Variable lease costs	49,251		54,316		94,296		62,317

The following table sets forth cash and non-cash lease activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	34,104	$	42,069	$	91,024	$	99,076
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	277,724	$	10,601	$	88,826	$	19,785

(1) For the period July 25, 2022 through December 31, 2022, all leases that existing prior to the Merger were treated as new operating leases.

For the period from July 25, 2022 through December 31, 2022, the Company renewed certain existing facility and transportation leases which resulted in the net remeasurement of the existing lease right-of-use assets in the amount of $110.2 million.

The following table sets forth future minimum lease payments under non-cancelable leases as of December 31, 2022:


	Operating Leases
2023	$	94,475
2024	89,095
2025	78,674
2026	72,396
2027	36,246
Thereafter	164,825
Total future minimum lease payments	535,711
Less: interest	171,473
Present value of future minimum lease payments	$	364,238

Long-Term Debt

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Long-Term Debt

The following table sets forth the components of long-term debt:


			Successor								Predecessor
			December 31, 2022								December 31, 2021
	Effective Interest Rate		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount		Principal Outstanding		Unamortized Discount and Issuance Costs		Carrying Amount
Term loan facility, due April 2028	8.57	%	$	2,554,500	$	(348,769)	$	—	$	2,205,731	$	2,580,500	$	(37,811)	$	2,542,689
Term loan facility, due August 2028	9.69	%	300,000		—		(21,538)		278,462		—		—		—
6.125% senior notes due January 2029	13.73	%	365,541		(111,524)		—		254,017		500,000		(5,846)		494,154
8.750% Senior Secured Notes, due August 2028	10.61	%	710,000		—		(52,622)		657,378		—		—		—
Total long-term debt			$	3,930,041	$	(460,293)	$	(74,160)	$	3,395,588	$	3,080,500	$	(43,657)	$	3,036,843
Reflected as:
Current liabilities - Current portion of long-term debt									$	29,000					$	26,000
Non-current liabilities - Long-term debt									3,366,588						3,010,843
Total long-term debt									$	3,395,588					$	3,036,843
Fair value - Senior notes - Level 1									$	907,993					$	531,900
Fair value - Term loans - Level 2									2,580,000						2,570,823
Total fair value									$	3,487,993					$	3,102,723

(1)On July 25, 2022, as a result of the pushdown accounting related to the Merger, the carrying values of the term loan facility due April 2028 and the 6.125% senior notes were adjusted to fair value.

The following table sets forth the scheduled maturity of our debt:


2023	$	29,000
2024	29,000
2025	29,000
2026	29,000
2027	29,000
Thereafter	3,785,041
	$	3,930,041

Revolving Credit Facilities

The following table sets forth the Company’s availability under its credit facilities:


	Successor						Predecessor
	December 31, 2022						December 31, 2021
	Available		Borrowings		Letters of Credit and Priority Payables		Available		Borrowings		Letters of Credit and Priority Payables
Asset-based lending facility	$	850,000	$	—	$	48,000	$	611,000	$	—	$	45,000
Cash flow revolver(1)	115,000		—		—		115,000		—		—
First-in-last-out tranche asset-based lending facility	95,000		—		—		—		—		—
Total	$	1,060,000	$	—	$	48,000	$	726,000	$	—	$	45,000

(1) Cash flow revolver commitments of $23.0 million mature in April 2023 and $92.0 million mature in April 2026.

Merger Transaction

In July 2022, in connection with the Merger, the Company:

•Incurred a new $300.0 million aggregate principal amount Side Car Term Loan Facility (as defined below).

•Issued $710.0 million 8.750% Senior Secured Notes (as defined below) due August 2028.

•Increased the ABL Facility (as defined below) available under the ABL Credit Agreement (as defined below) from $611.0 million to $850.0 million and amended the ABL Credit Agreement to, among other things, extend the maturity of the ABL Facility to July 2027.

•Added the ABL FILO Facility (as defined below) of $95.0 million under the ABL Credit Agreement. The ABL FILO Facility terminates in July 2027.

The proceeds totaling $1.0 billion, together with other sources, were used to purchase all remaining issued and outstanding shares of Cornerstone Building Brands and related fees to consummate the Merger.

Term Loan Facility due April 2028 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”), which provides for (i) a term loan facility (the “Term Loan Facility”) 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 Term Loan Facility and Cash Flow Revolver (together the “Cash Flow Facilities”).

The Term Loan Facility 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 bears annual interest at a floating rate measured by reference to, at the Company’s option, either (i) an adjusted LIBOR rate (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) an adjusted LIBOR rate (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.

Subject to certain exceptions, the Term Loan Facility is subject to mandatory prepayments in an amount equal to:

•the net cash proceeds of (1) certain asset sales, (2) certain debt offerings and (3) 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.

Both the Term Loan Facility and 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 July 2027

On April 12, 2018, Ply Gem Midco entered into an ABL Credit Agreement (as amended from time to time, the “ABL Credit Agreement”), which provides for (a) an asset-based revolving credit facility of up to $850.0 million (amended from time to time the “ABL Facility”), a portion of which is (i) available to U.S. borrowers and (ii) available to 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.

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.

Side Car Term Loan Facility due August 2028

On July 25, 2022, the Company entered into a Term Loan Credit Agreement (as amended from time to time, the “Side Car Term Loan Credit Agreement”) which provides for a term loan facility (the “Side Car Term Loan Facility”) in an original aggregate principal amount of $300.0 million. The Side Car Term Loan Credit Agreement will mature on August 1, 2028.

Loans outstanding under the Side Car Term Loan Facility bear interest at a floating rate measured by reference to, at the Company’s option, either (i) a term SOFR rate plus 5.625% (subject to a SOFR floor of 0.50%) or (ii) an alternate base rate plus 4.625%. Borrowings under the Side Term Loan Credit Agreement amortize in equal quarterly installments in an amount equal to 1.00% per annum of the principal amount.

The Side Car Term Loan Facility may be prepaid at the Company’s option at any time, subject to certain prepayment premiums if prepaid prior to August 1, 2026.

6.125% Senior Notes due January 2029

On September 24, 2020, the Company issued $500.0 million in aggregate principal amount of 6.125% Senior Notes due January 2029 (the “6.125% Senior Notes”). The 6.125% Senior Notes bear interest at 6.125% per annum and will mature on January 15, 2029. Interest is payable semi-annually in arrears on January 15 and July 15 commencing on January 15, 2021.

The 6.125% Senior Notes are unsecured senior indebtedness and are effectively subordinated to all of the Company’s existing and future senior secured indebtedness, including indebtedness under the Term Loan Facility, the Cash Flow Revolver, the Side Car Term Loan Facility, the 8.750% Senior Secured Notes and the ABL Facilities, and are senior in right of payment to future subordinated indebtedness of the Company.

The Company may redeem the 6.125% Senior Secured Notes in whole or in part at any time subject to certain prepayment premiums if the 6.125% Senior Secured Notes were to be redeemed prior to September 15, 2023.

8.750% Senior Secured Notes due August 2028

On July 25, 2022, the Company issued $710.0 million in aggregate principal amount of 8.750% Senior Secured Notes due August 2028 (the “8.750% Senior Secured Notes”). The 8.750% Senior Secured Notes bear interest at 8.750% per annum and will mature on August 1, 2028. Interest is payable semi-annually in arrears on January 15 and July 15 of each year. The first interest date will be January 15, 2023.

The 8.750% Senior notes are secured senior indebtedness and rank equal in right of payment with all existing and future senior indebtedness, and are senior in right of payment to all existing and future subordinated indebtedness of the Company, including the 6.125% Senior Notes.

The Company may redeem the 8.750% Senior Secured Notes in whole or in part at any time subject to certain prepayment premiums if the 8.750% Senior Secured Notes were to be redeemed prior to August 1, 2026.

Repurchase of 6.125% Senior Notes

Under a 10b5-1 plan approved by the Board of Directors, the Company repurchased an aggregate principal amount of $100.0 million for $70.6 million in cash during the period from January 1, 2022 through July 24, 2022 and an aggregate principal amount of $34.5 million for $23.2 million in cash during the period from July 25, 2022 through December 31, 2022. The gains, which included the write-off of associated unamortized debt discount and deferred financing costs, totaled

$28.4 million in the period from January 1, 2022 through July 24, 2022 and $0.5 million in the period from July 25, 2022 through December 31, 2022, were recognized as gain on extinguishment of debt in the Consolidated Statements of (Loss) Income.

Redemption of 8.00% Senior Notes

In April 2021, the Company redeemed the outstanding $645.0 million aggregate principal amount of the 8.00% Senior Notes due April 2026 for $670.8 million. The redemption resulted in a pre-tax loss on extinguishment of debt in the Consolidated Statements of (Loss) Income of $41.9 million, comprising a make-whole premium of $25.8 million and a write-off of $16.1 million of unamortized deferred financing costs.

Other Information

The obligations under the Company’s debt agreements are generally guaranteed by each direct and indirect wholly-owned U.S. restricted subsidiary of the Company, subject to certain exceptions. In addition, the obligations of the Canadian borrowers under the ABL Facility are guaranteed by each direct and indirect wholly-owned Canadian restricted subsidiary of the Canadian borrowers, subject to certain exceptions. In addition, the obligations under the Cash Flow Credit Agreement, the ABL Credit Agreement, the Side Car Term Loan Facility and the Company’s various secured notes are guaranteed by Camelot Parent, which guarantee is non-recourse and limited to the equity interests of the Company. The obligations under the Cash Flow Credit Agreement, the ABL Credit Agreement, the Side Car Term Loan Facility and the Company’s various secured notes are also secured by a perfected security interest in substantially all tangible and intangible assets of the Company and each subsidiary guarantor and in the capital stock of the Company, subject to certain exceptions and subject to priority of security interests provided therein.

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 December 31, 2022.

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:


	May 2019 Swap(1)			April 2021 Swaps
Notional amount	$	500,000		$	1,000,000
Forecasted term loan interest payments being hedged	1-month LIBOR			1-month LIBOR
LIBOR floor (per annum - matches floor in hedged item)	0.00		%	0.50		%
Fixed rate paid on $500,000 and $1,500,000 notional amounts	2.1680		%	2.0340		%
Fixed rate received on $(500,000) notional amount	n/a			(2.1680)		%
Origination date	July 12, 2019			April 15, 2021
Maturity - Fixed rate paid	July 12, 2023			April 15, 2026
Maturity - Fixed rate received	n/a			July 12, 2023
Fair value at December 31, 2022 - Other current assets	$	7,000		$	—
Fair value at December 31, 2022 - Other assets, net	$	—		$	95,361
Fair value at December 31, 2022 - Other current liabilities	$	—		$	7,000
Fair value at December 31, 2021 - Other assets, net	$	11,543		$	—
Fair value at December 31, 2021 - Other current liabilities	$	—		$	13,127
Fair value at December 31, 2021 - Other long-term liabilities	$	11,543		$	28,279
Level in fair value hierarchy(2)	Level 2			Level 2

(1)The May 2019 swap was de-designated from cash flow hedge accounting in April 2021.

(2)Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market-based LIBOR 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.

Employee Benefit Plans

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Employee Benefit Plans

Defined Benefit Plans

The Company has certain defined benefit plans which are frozen with no further increases in benefits for participants may occur as a result of increases in service years or compensation. In connection with the sale of the coil coatings business on June 28, 2022, the Company transferred two defined benefit plans and an other post-employment benefit plan to the purchaser resulting in no further benefit obligation at the time of sale.

The following table sets forth the weighted average actuarial assumptions used to determine benefit obligations:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Discount rate	5.45	%	2.85	%

The following table sets forth the weighted average actuarial assumptions used to determine net periodic benefit cost (income):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Discount rate	4.40	%	2.85	%	2.50	%
Expected return on plan assets	5.16	%	4.85	%	5.95	%

The basis used to determine the expected long-term rate of return on assets assumptions for the defined benefit plans was recent market performance and historical returns. The investment policy is to maximize the expected return for an acceptable level of risk. Our expected long-term rate of return on plan assets is based on a target allocation of assets, which is based on our goal of earning the highest rate of return while maintaining risk at acceptable levels.

As of December 31, 2022, all of our defined pension plans have projected benefit obligations in excess of the fair value of plan assets. The following table sets forth the changes in the projected benefit obligation, plan assets and funded status, and the amounts recognized on the Consolidated Balance Sheets:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Change in benefit obligation:
Beginning of period	$	70,676	$	97,134	$	104,934
Service cost	—		23		54
Interest cost	1,254		1,529		2,542
Benefits paid	(2,607)		(3,339)		(6,641)
Actuarial gains	(5,859)		(13,523)		(3,755)
Divestitures	—		(11,148)		—
End of period	$	63,464	$	70,676	$	97,134
Accumulated benefit obligation at end of period	$	63,464	$	70,676	$	97,134

Change in plan assets:
Beginning of period	$	63,627	$	98,954	$	94,215
Actual return on plan assets	(4,284)		(16,524)		8,162
Company contributions	—		—		3,218
Benefits paid	(2,606)		(3,339)		(6,641)
Divestitures	—		(15,464)		—
End of period	$	56,737	$	63,627	$	98,954

Funded status at end of period	$	(6,727)	$	(7,049)	$	1,820

			Successor		Predecessor
			December 31, 2022		December 31, 2021
Amounts recognized on the Consolidated Balance Sheets
Noncurrent assets			$	—	$	5,098
Noncurrent liabilities			(6,727)		(3,278)
			$	(6,727)	$	1,820

The following table sets forth the weighted average asset allocations by asset category for the defined benefit plans:


	Successor		Predecessor
Investment type	December 31, 2022		December 31, 2021
Equity securities	38	%	31	%
Debt securities	60	%	67	%
Real estate	2	%	2	%
Total	100	%	100	%

The principal investment objectives are to ensure the availability of funds to pay pension and postretirement benefits as they become due under a broad range of future economic scenarios, to maximize long-term investment return with an acceptable level of risk based on our pension and postretirement obligations, and to be sufficiently diversified across and within the capital markets to mitigate the risk of adverse or unexpected results from one security class having an unduly detrimental impact on the entire portfolio. Each asset class has broadly diversified characteristics. Decisions regarding investment policy are made with an understanding of the effect of asset allocation on funded status, future contributions and projected expenses.

The fair values of the assets of the defined benefit plans at December 31, 2022 and 2021, by asset category and by levels of fair value were as follows:


	Successor						Predecessor
	December 31, 2022						December 31, 2021
	Level 1		Level 2		Total		Level 1		Level 2		Total
Cash and cash equivalents	$	27	$	—	$	27	$	20	$	—	$	20
Mutual funds:
Growth funds	4,271		—		4,271		6,649		—		6,649
Real estate funds	1,395		—		1,395		2,072		—		2,072
Equity income funds	4,217		—		4,217		6,197		—		6,197
Index funds	9,036		—		9,036		12,642		—		12,642
International equity funds	3,795		—		3,795		4,883		—		4,883
Fixed income funds	6,680		27,316		33,996		12,982		53,509		66,491
Total	$	29,421	$	27,316	$	56,737	$	45,445	$	53,509	$	98,954

The following tables set forth the components of the net periodic benefit income:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Service cost	$	—	$	23	$	54	$	46
Interest cost	1,254		1,529		2,542		3,231
Expected return on assets	(1,316)		(2,650)		(5,439)		(4,958)
Amortization of prior service cost	—		—		65		62
Amortization of loss	—		117		416		433
Net periodic benefit income	$	(62)	$	(981)	$	(2,362)	$	(1,186)

The following table sets forth the amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit income:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Unrecognized actuarial (gain) loss	$	278	$	4,946

The following tables set forth the changes in plan assets and benefit obligation recognized in other comprehensive income (loss):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Net actuarial (gain) loss	$	(278)	$	9,966	$	(6,479)	$	1,777
Amortization of net actuarial gain (loss)	—		117		(416)		(433)
Amortization of prior service cost	—		—		(65)		(63)
Total recognized in other comprehensive (loss) income	$	(278)	$	10,083	$	(6,960)	$	1,281

We expect the following benefit payments to be made:


Years ending	Defined Benefit Plans
2023	$	5,611
2024	5,536
2025	5,468
2026	5,408
2027	5,339
2028 - 2032	24,721

Defined Contribution Plan

The Company has a 401(k) profit sharing plan that allows participation by all eligible employees. The Company’s contributions vary, but are based primarily on each participant’s level of contributions, which cannot exceed the maximum allowable for income tax purposes. The Company’s contribution expense for matching contributions to the plan was $6.6 million for the period from July 25, 2022 through December 31, 2022, $10.2 million for the period from January 1, 2022 through July 24, 2022, $16.3 million for 2021, and $16.2 million for 2020.

Deferred Compensation Plan

The Company has a deferred compensation plan that allows its officers and key employees to defer a minimum and a maximum deferral percentage of the employee’s base salary and bonus until a specified date in the future, including at or after retirement. As of December 31, 2022 and 2021, the liability balance of the deferred compensation plan was $1.7 million and $2.8 million and was included in employee-related liabilities on the Company’s Consolidated Balance Sheets. The investments in the rabbi trust were $1.7 million and $2.8 million as of December 31, 2022 and 2021.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
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+ Details

Share-based Compensation

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

Share-based Compensation

Merger Transaction

Prior to July 24, 2022, under its long-term stock incentive plan, the Company had several share-based compensation award types, including stock options, restricted stock units and performance share unit awards (collectively, the “Pre-Merger Awards”). In connection with the Merger, outstanding vested stock option awards were canceled and converted to the right to receive a fixed amount of cash equal to the intrinsic value of the awards and were paid in August 2022. Performance share unit awards (“PSUs”) granted to certain key employees in March 2021 were paid in cash in September 2022 with the applicable total stockholder return metric determined using a per share price equal to the Merger consideration and the EBITDA-based metric determined based on target performance.

Resulting from the Merger, unvested awards were cancelled and converted into a contingent contractual right to receive a payment in cash equal to the Merger consideration per award, subject to the same time-based vesting conditions as the original awards, which is typically three to five years. In the case of the PSUs that were granted in March 2020 to executives and certain key employees and in March 2021 to executives, the contingent contractual right to receive a cash payment from the Company will equal the product of the number of performance share units earned under the terms of the applicable award agreement, but with the applicable total stockholder return metric determined using a per share price equal to the Merger consideration and the EBITDA-based metric determined based on actual performance as of the end of the tree-year performance period applicable to such performance share unit. The Pre-Merger Awards are be accounted for under ASC Topic 710.

As of December 31, 2022, the Company has liabilities of $92.9 million and $16.0 million classified within employee-related liabilities and other long-term liabilities on its Consolidated Balance Sheet related to the Pre-Merger Awards that will be settled in cash. For the period July 25, 2022 through December 31, 2022, the Company paid out $41.6 million of cash to settle Pre-Merger Awards.

Incentive Units

Beginning in the fourth quarter of 2022, pursuant to an incentive unit grant agreement, certain participants were granted 0.8 million incentive units in Camelot Return Ultimate, L.P. (the “Partnership”) with no forfeitures occurring in 2022. 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 Company will recognize compensation cost for the awards on a straight-line basis over a five-year vesting period based on the fair value of the award at the date of grant, which was calculated using a Black-Scholes pricing formula, including the significant assumptions below:


	Successor
	July 25, 2022 through December 31, 2022
Underlying price	$	100.00
Volatility rate	45.5		%
Expected term (in years)	6.1
Risk-free interest rate	4.2		%

Upon a sale of the Partnership, vesting of incentive units will accelerate, subject to the participant’s continued employment through the consummation of such sale unless there is non-cash consideration and the incentive units are replaced with awards that have substantially equivalent or better rights.

Compensation Expense

For the period from July 25, 2022 through December 31, 2022, the amount of expense recognized from the Pre-Merger Awards and the Incentive units was $21.9 million and $2.3 million. The total income tax benefit recognized in results of operations for share-based compensation arrangements was $4.4 million for the period from January 1, 2022 through July 24, 2022, $7.5 million in 2021 and $4.4 million and 2020. As of December 31, 2022, the Company estimates that unrecognized expense is expected to be recognized over a weighted-average period of 3.4 years totaling $57.4 million, of which $18.0 million relates to Pre-Merger Awards and $39.4 million relates to incentive units.

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

The following table sets forth the components of the provision for income taxes:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Current:
Federal	$	14,096	$	148,371	$	219,379	$	(1,343)
State	3,307		38,814		64,509		7,316
Foreign	4,480		5,315		11,590		3,909
Total current	21,883		192,500		295,478		9,882
Deferred:
Federal	(31,529)		(23,867)		(43,980)		82
State	(5,632)		(4,637)		(18,363)		1,462
Foreign	205		1,818		2,833		(5,863)
Total deferred	(36,956)		(26,686)		(59,510)		(4,319)
Total income taxes	$	(15,073)	$	165,814	$	235,968	$	5,563

The following table sets forth a reconciliation of income tax computed at the U.S. federal statutory tax rate to the effective income tax rate:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Federal income tax statutory rate	21.0	%	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax	3.9	%	4.0	%	3.8	%	(1.6)	%
Non-deductible expenses	(4.6)	%	0.7	%	0.4	%	(0.9)	%
Foreign tax and other credits	8.9	%	(0.2)	%	(1.6)	%	0.7	%
Global intangible low-taxed income	(8.7)	%	—	%	0.9	%	(0.9)	%
Goodwill impairment	—	%	—	%	—	%	(19.9)	%
Other	(1.3)	%	—	%	1.7	%	0.4	%
Effective tax rate	19.2	%	25.5	%	26.2	%	(1.2)	%

The net deferred income tax liability consists of the following:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Deferred tax assets:
Inventory obsolescence	$	9,678	$	4,363
Allowance for credit losses	3,341		2,511
Accrued and deferred compensation	20,942		13,136
Accrued insurance liability	9,268		7,895
Net operating loss and tax credit carryover	27,211		41,732
Defined benefit plans	2,221		1,148
Leases	84,144		72,812
Warranty liabilities	42,843		44,925
Debt	—		5,713
Other	55,493		46,922
Total deferred income tax assets	255,141		241,157
Valuation allowance	(3,158)		(15,634)
Net deferred income tax assets	251,983		225,523

Deferred income tax liabilities:
Intangible assets	(573,826)		(310,598)
Property-related items	(90,042)		(78,132)
Stock basis	(12,680)		(12,733)
Leases	(84,203)		(72,098)
Debt	(103,671)		—
Other	(38,612)		(2,296)
Total deferred income tax liabilities	(903,034)		(475,857)
Total deferred income tax liability, net	$	(651,051)	$	(250,334)

The Company carries out its business operations mainly through legal entities in the U.S., Canada and Mexico where we are subject to U.S., state and foreign tax laws. We are subject to income tax audits in multiple jurisdictions.

As of December 31, 2022, the $27.2 million net operating loss carryforward included $15.4 million for U.S federal losses, $11.2 million for U.S. state losses, and $0.6 million for foreign losses. Federal and foreign net operating losses will begin to expire in 2029, if unused, and state operating losses began to expire in 2022, if unused. There are limitations on the utilization of certain net operating losses.

Valuation allowance

The following table sets forth the changes in the valuation allowance on deferred taxes:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	3,006	$	15,634	$	11,996	$	10,347
Additions (reductions)	152		(3,004)		3,638		1,649
Ending balance	$	3,158	$	12,630	$	15,634	$	11,996

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $9.6 million.

Uncertain tax positions

The following table sets forth the changes in unrecognized tax benefits (excluding interest and penalties):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance	$	14,928	$	14,845	$	9,403	$	10,107
Additions based on tax positions related to current year	232		—		6,037		194
Additions (reductions) for tax positions of prior years	5		83		15		(39)
Reductions resulting from expiration of statute of limitations	(409)		—		(610)		(859)
Ending balance	$	14,756	$	14,928	$	14,845	$	9,403

Despite the Company’s expectation that its tax return positions are consistent with applicable tax laws, the Company understands that certain positions could be challenged by taxing authorities. The Company’s tax liability reflect the difference between the tax benefit claimed on tax returns and the amount recognized in the consolidated financial statements. These allowances have been established based on management’s assessment as to potential exposure attributable to permanent differences and interest and penalties applicable to both permanent and temporary differences. The tax allowances are reviewed periodically and adjusted in light of changing facts and circumstances, such as progress of tax audits, lapse of applicable statutes of limitations and changes in tax law. The Company is currently under examination by various taxing authorities.

As of December 31, 2022, the reserve was $18.0 million, which includes interest and penalties of $3.3 million and is recorded in other long-term liabilities in the accompanying Consolidated Balance Sheets. Of this amount, $14.7 million, if recognized would have an impact on the Company's effective tax rate. Interest and penalties were $0.2 million for the period from July 25, 2022 through December 31, 2022, $0.6 million for the period from January 1, 2022 through July 24, 2022, $0.2 million for 2021 and $0.3 million for 2020.The Company has elected to treat interest and penalties on unrecognized tax benefits as income tax expense in its Consolidated Statement of (Loss) Income.

The Company anticipates that approximately $2.6 million of unrecognized tax benefits will be reversed during the next twelve months due to lapsing statute of limitations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Fair Value of Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The carrying amounts of cash and cash equivalents, restricted cash, trade accounts receivable and accounts payable approximate fair value as of December 31, 2022 and 2021 because of the relatively short maturities of these instruments. The Company’s has short-term investments in a deferred compensation plan, in which the investment funds are comprised primarily of debt and equity securities, the value of which is recorded at market price. As of December 31, 2022, the fair value of the short-term investments was $1.7 million, of which $1.6 million and $0.1 million were based on Level 1 and Level 2 inputs and is included in other current assets in the Consolidated Balance Sheets. The offsetting deferred compensation liability is included within employee-related liabilities in the Consolidated Balance Sheets. The carrying amounts of the indebtedness under the ABL Facility, ABL FILO Facility, and Cash Flow Revolver approximate fair value as the interest rates are variable and reflective of market rates. The fair values of the term loan facilities were based on recent trading activities of comparable market instruments, which are Level 2 inputs and the fair values of the senior notes were based on quoted prices in active markets for the identical liabilities, which are Level 1 inputs. 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.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Accumulated Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Accumulated Other Comprehensive (Loss) Income

The following tables set forth the change in accumulated other comprehensive (loss) income attributable to the Company by each component of accumulated other comprehensive (loss) income, net of applicable income taxes:


	Foreign Currency Translation Adjustment		Unrealized (Loss) Gain on Derivative Instruments		Unrecognized (Loss) Gain on Retirement Benefits		Changes in Retirement Related Benefit Plans from Divestitures		Total Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2020 (Predecessor)	$	16,147	$	(58,625)	$	(9,039)	$	—	$	(51,517)
Other comprehensive income	6,594		35,218		4,093		—		45,905
Balance, December 31, 2021 (Predecessor)	$	22,741	$	(23,407)	$	(4,946)	$	—	$	(5,612)

	Foreign Currency Translation Adjustment		Unrealized (Loss) Gain on Derivative Instruments		Unrecognized (Loss) Gain on Retirement Benefits		Changes in Retirement Related Benefit Plans from Divestitures		Total Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2021 (Predecessor)	$	22,741	$	(23,407)	$	(4,946)	$	—	$	(5,612)
Other comprehensive (loss) income	(1,367)		78,720		—		(1,122)		76,231
Balance, July 24, 2022 (Predecessor)	$	21,374	$	55,313	$	(4,946)	$	(1,122)	$	70,619


Balance, July 25, 2022 (Successor)	$	—	$	—	$	—	$	—	$	—
Other comprehensive (loss) income	(6,789)		40,962		336		—		34,509
Balance, December 31, 2022 (Successor)	$	(6,789)	$	40,962	$	336	$	—	$	34,509

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 50
-Paragraph 6
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008

+ Details

Reportable Segment and Geographical Information

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Reportable Segment and Geographical Information

The Company is organized in three reportable segments: Aperture Solutions, Surface Solutions and Shelter Solutions, which 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 and distribution centers. The Company defines low-rise commercial construction as building applications of up to five stories.

Management monitors the operations results of its reportable segments separately for purposes of making decisions about resources and evaluating performance. Management evaluates performance on the basis of segment earnings before interest, income taxes, depreciation and amortization (“Adjusted reportable segment 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 revenues or expenses are eliminated in consolidation.

The following table sets forth financial data by reportable segments:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Net sales:
Aperture Solutions	$	1,246,411	$	1,643,619	$	2,322,277	$	1,889,625
Surface Solutions	592,449		839,130		1,364,080		1,141,946
Shelter Solutions	905,288		1,253,335		1,896,780		1,585,798
Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369
Adjusted reportable segment EBITDA:
Aperture Solutions	$	149,433	$	202,682	$	239,491	$	233,716
Surface Solutions	57,331		143,880		265,671		241,182
Shelter Solutions	177,537		209,156		323,533		234,560
Total reportable adjusted segment EBITDA	384,301		555,718		828,695		709,458
Corporate and Other	(172,331)		331,996		601,451		(691,362)
Depreciation and amortization	(130,153)		(166,177)		(292,901)		(284,602)
Interest expense	(157,191)		(101,078)		(191,301)		(213,610)
Foreign exchange (loss) gain	(4,809)		686		(3,749)		1,068
Gain (loss) on extinguishment of debt	474		28,354		(42,234)		—
Other income, net	1,140		101		1,866		1,833
Loss (income) before income taxes	$	(78,569)	$	649,600	$	901,827	$	(477,215)

Depreciation and amortization:
Aperture Solutions	$	64,348	$	79,816	$	134,626	$	121,519
Surface Solutions	52,621		65,225		116,660		113,737
Shelter Solutions	10,291		18,016		36,282		45,213
Corporate	2,893		3,120		5,333		4,133
Total depreciation and amortization expense	$	130,153	$	166,177	$	292,901	$	284,602
Capital expenditures:
Aperture Solutions	$	43,741	$	22,935	$	49,001	$	22,197
Surface Solutions	13,470		17,304		33,198		28,558
Shelter Solutions	28,909		16,153		16,934		26,833
Corporate	11,888		8,456		15,582		4,263
Total capital expenditures	$	98,008	$	64,848	$	114,715	$	81,851

					Successor		Predecessor
					December 31, 2022		December 31, 2021
Property, plant and equipment, net:
Aperture Solutions					$	273,709	$	251,627
Surface Solutions					167,096		155,346
Shelter Solutions					139,382		174,440
Corporate					37,877		30,882
Total property, plant and equipment, net					$	618,064	$	612,295
Total assets:
Aperture Solutions					$	2,153,378	$	2,223,098
Surface Solutions					2,099,244		2,060,275
Shelter Solutions					973,718		1,073,264
Corporate					1,967,310		470,823
Total assets					$	7,193,650	$	5,827,460

The following table sets forth net sales disaggregated by reportable segment:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Aperture Solutions:
Vinyl windows	$	1,178,609	$	1,542,525	$	2,190,887	$	1,763,565
Aluminum windows	37,653		55,078		85,735		74,672
Other	30,149		46,016		45,655		51,388
Total	$	1,246,411	$	1,643,619	$	2,322,277	$	1,889,625

Surface Solutions:
Vinyl siding(1)	$	283,298	$	415,534	$	667,284	$	523,724
Metal	136,851		185,097		293,427		255,267
Injection molded	25,153		41,841		75,361		66,672
Stone	42,706		51,904		87,948		86,457
Stone veneer installation and other	104,441		144,754		240,060		209,826
Total	$	592,449	$	839,130	$	1,364,080	$	1,141,946

Shelter Solutions:
Metal building products(2)	$	905,288	$	1,140,259	$	1,473,662	$	1,107,733
Insulated metal panels(3)	—		—		208,220		348,640
Metal coil coating(4)	—		113,076		214,898		129,425
Total	$	905,288	$	1,253,335	$	1,896,780	$	1,585,798

Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369

(1)Includes the results of Prime Windows as of April 2021 and Cascade Windows as of August 2021.

(2)Includes the results of UCC as of December 2021. Excludes the results of the divested roll-up sheet doors business from August 2021.

(3)Excludes the results of the divested insulated metal panels business from August 2021.

(4)Excludes the results of the divested coil coatings business from June 2022.

The following tables set forth financial data attributable to various geographic regions:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Total sales:
U.S.	$	2,537,101	$	3,466,127	$	5,132,085	$	4,304,559
Canada	199,466		261,796		422,867		305,780
All other	7,581		8,161		28,185		7,030
Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369

					Successor		Predecessor
					December 31, 2022		December 31, 2021
Long-lived assets:
U.S.					$	891,122	$	842,158
Canada					81,516		81,281
All other					10,978		11,464
Total long-lived assets					$	983,616	$	934,903

Sales are determined based on customers’ requested shipment location. Long-lived assets presented above include property, plant and equipment, net and lease right-of-use assets.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2022
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, intellectual property, securities, personal injury, property damage, product liability, warranty, and modification, 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. 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 materials into the environment; govern the use, storage, treatment, disposal and management of hazardous substances and wastes; protect the health and safety of its employees and the end-users of its products; regulate the materials 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 $8.8 million at December 31, 2022 and $8.8 million at December 31, 2021. 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 November 2018, Gary D. Voigt, an individual common stockholder of Cornerstone Building Brands, file a putative class-action complaint against CD&R, Clayton, Dubilier & Rice Fund VIII, L.P. (together, the “CD&R Defendants”), and certain directors of Cornerstone Building Brands (collectively, the “Defendants”) in the Delaware Court of Chancery. Voigt purported to assert claims on behalf of himself, on behalf of a class of other similarly situated stockholders of the Company, and derivatively on behalf of the Company, the nominal defendant. The complaint, as amended, asserted claims for breach of fiduciary duty and unjust enrichment against the CD&R Defendants, and for breach of fiduciary duty against twelve director defendants in connection with the Ply Gem merger. The plaintiff sought damages in an amount to be determined at trial. In August 2021, the parties filed a Stipulation of Compromise and Settlement (“Stipulation”) with the Court setting forth their agreement to settle the litigation. Under the Stipulation, as approved by the Court in January 2022, the defendants’ insurers paid $100.0 million and $23.5 million of this amount was paid to plaintiff’s counsel. The Company received cash settlement proceeds of $76.5 million in March 2022 and recognized a gain on legal settlements in the Consolidated Statements of (Loss) Income. In January 2023, purported former stockholders filed two separate complaints challenging the fairness of the CD&R 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 Company does not believe these claims have merit and intend to vigorously defend against them. The Company cannot predict with any degree of certainty the outcome of these matters or determine the extent of any potential liabilities. The Company also cannot provide an estimate of the possible loss or range of loss. The Company does not believe, based on currently available information, that the outcome of these proceedings will have a material adverse effect on its financial condition, although the outcome could be material to the Company’s operating results for any particular period, depending, in part, upon the operating results for such period.

Earnings Per Common Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Earnings Per Common Share

Basic earnings per common share is computed by dividing net income allocated to common shares by the weighted average number of common shares outstanding. Diluted income per common share, if applicable, considers the dilutive effect of common stock equivalents. The reconciliation of the numerator and denominator used for the computation of basic and diluted income per common share is as follows:


	Predecessor
	January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Numerator for Basic and Diluted Earnings Per Common Share:
Net income (loss) applicable to common shares	$	480,211	$	658,044	$	(482,778)
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding	127,316		126,058		125,562
Common stock equivalents:
Employee stock options	1,578		737		—
Weighted average diluted number of common shares outstanding	128,894		126,795		125,562

Basic earnings (loss) per common share	$	3.77	$	5.22	$	(3.84)
Diluted earnings (loss) per common share	$	3.73	$	5.19	$	(3.84)

Incentive Plan securities excluded from dilution(1)	30		275		2,559

(1)Represents securities not included in the computation of diluted earnings per common share because their effect would have been anti-dilutive.

The Company calculates earnings per share using the “two-class” method, whereby unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are “participating securities” and, therefore, these participating securities are treated as a separate class in computing earnings per share. The calculation of earnings per share presented here excludes the income attributable to unvested restricted stock units related to our Incentive Plan from the numerator and excludes the dilutive impact of those shares from the denominator. Awards subject to the achievement of performance conditions or market conditions for which such conditions had been met at the end of any of the periods presented are included in the computation of diluted earnings per common share if their effect was dilutive.

Earnings per common share is not presented for the Successor period as the Company’s common stock is no longer publicly traded either on a stock exchange or in the over-the-counter market.

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Cash Flow Information

The following table sets forth supplemental cash flow information and non-cash investing and financing activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	73,726	$	103,074	$	178,330	$	196,770
Income taxes paid (refunded)	$	187,777	$	56,243	$	267,399	$	(3,316)

Supplemental non-cash investing and financing activities —
Pushdown fair value adjustments	$	1,522,432	$	—	$	—	$	—

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying 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”). The accompanying 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 intercompany accounts and transactions have been eliminated in consolidation. Through application of pushdown accounting, the Company’s Consolidated Financial Statements are presented as Predecessor for periods prior to the Merger and Successor for subsequent periods. The Company has reclassified certain prior year amounts to conform to the current year’s presentation. All references herein for the years “2021” and “2020” represent the year ended December 31, 2021 and year ended December 31, 2020.
Use of Estimates	Use of EstimatesThe 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, revenues and expenses, and related disclosures of contingent assets and liabilities in the Consolidated Financial Statements and accompanying notes. These estimates include, but are not limited to: establishing the allowance for expected credit losses; allowance for obsolete inventory; the impairment of goodwill and intangible assets; establishing useful lives for and evaluating the recovery of long-lived assets; recognizing the fair value of assets acquired and liabilities assumed in business combinations; 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 Consolidated Financial Statements.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash equivalents consists of instruments with an original maturity of three months or less. As of December 31, 2022, the Company’s cash and cash equivalents were only invested in cash.
Accounts Receivable, Net	Accounts Receivable, NetThe 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 Consolidated Statements of (Loss) Income. 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.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value less allowance for obsolete inventory using the first-in, first-out method. The Company reduces its inventory value for estimated obsolete and slow-moving inventory when evidence exists that the net realizable value of inventory is lower than its cost. The Company’s estimate is based upon multiple factors including, but not limited to: (i) historical write-offs and usage, (ii) sales of products at discounted or negative margins, (iii) discontinued products or designs, (iv) specific inventory quantities that are more than estimated future demand and (v) other market conditions. Cost of sales includes the cost of inventory sold during the period, including costs for manufacturing, inbound freight, receiving, inspection, warehousing. Vendor rebates are treated as a reduction to cost of sales in the Company’s Consolidated Statements of (Loss) Income.
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment is carried at cost. Depreciation is provided on a straight-line basis, over the estimated useful lives of the assets. Gains or losses resulting from dispositions are included in operating income. Betterments and renewals, which improve and extend the life of an asset, are capitalized; maintenance and repair costs are expensed as incurred. Assets held for use to be disposed of at a future date are depreciated over the remaining useful life. Assets to be sold are written down to fair value less costs to sell at the time the assets are being actively marketed for sale. Depreciation and amortization are recognized in cost of sales or selling, general and administrative expenses based on the nature and use of the underlying assets.
Impairment of Long-Lived Assets	Impairment of Long-Lived AssetsThe Company evaluates long-lived assets for impairment, including, but not limited to, property, plant and equipment and finite-lived intangible assets, when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being held for sale. Upon the occurrence of a triggering event, the asset is reviewed to assess whether the estimated undiscounted cash flows expected from the use of the asset plus the residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, the asset is written down to the estimated fair value and any resulting impairment loss is reflected within other operating costs on the Consolidated Statements of (Loss) Income.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. The Company evaluates goodwill for impairment at least annually and completes its annual review in the fourth quarter. When evaluating goodwill for impairment, the Company estimates the fair value of its reporting units. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the excess is charged to earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests. The determination of fair value incorporates significant unobservable inputs. The Company records goodwill adjustments for changes to the purchase price allocation prior to the end of the measurement period, which is not to exceed one year from the acquisition date.
Product Warranties	Product Warranties The Company offers a number of warranties associated with the products it sells. Warranties are normally limited to replacement or service of defective components for the original customer. Some warranties are transferable to subsequent owners and are generally limited to ten years from the date of manufacture or require pro-rata payments from the customer. The Company accrues for the estimated cost of product warranty at the time of sale based on historical experience, expectations regarding future costs to be incurred and information provided by third party actuarial estimates. Warranty costs are included within cost of goods sold.
Leases	Leases The Company has leases for certain manufacturing, warehouse and distribution locations, offices, vehicles and equipment. Many of these leases have options to terminate prior to or extend beyond the end of the term. The exercise of the majority of lease renewal options is at the Company’s sole discretion. Some lease agreements have variable payments, the majority of which are real estate agreements in which future increases in rent are based on an index. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company accounts for lease and non-lease components as a single lease component for all leases other than leases of durable tooling. The Company has elected to exclude leases with an initial term of 12 months or less from the Consolidated Balance Sheets and recognizes related lease payments in the Consolidated Statements of (Loss) Income on a straight-line basis over the lease term. Operating lease liabilities are recognized based on the present value of the future minimum lease payments over the reasonably expected holding period at the commencement date of the leases. Few of the Company’s lease contracts provide a readily determinable implicit rate. As such, an estimated incremental borrowing rate is utilized, based on information available at the inception of the lease. The incremental borrowing rate represents an estimate of the interest rate we would incur at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease. Accounting for leases requires judgment, including determining whether a contract contains a lease, the incremental borrowing rates to utilize for leases without a stated implicit rate, the reasonably certain holding period for a leased asset, and the allocation of consideration to lease and non-lease components. The allocation of the lease and non-lease components for durable tooling is based on the Company’s best estimate of standalone price.
Long-term Debt Discounts, Issuance Costs and Fair Value Adjustments	Long-term Debt Discounts, Issuance Costs and Fair Value Adjustments Unamortized discounts, debt issuance costs and fair value adjustments incurred relating to long-term debt are amortized over the term of the related financing using the effective interest method.
Revenue Recognition	Revenue Recognition The Company enters into contracts that pertain to products, which are accounted for as separate performance obligations and are typically one year or less in duration. Given the nature of the Company's sales arrangements, the Company is not required to exercise significant judgment in determining the timing for the satisfaction of performance obligations or the transaction price. Revenue is measured as the amount of consideration expected to be received in exchange for the Company’s products. Revenue is generally recognized when the product has shipped from the Company’s facility and control has transferred to the customer. Allowances for cash discounts, volume rebates and other customer incentive programs, as well as gross customer returns, among others, are recorded as a reduction of sales at the time of sale based upon the estimated future outcome. The Company’s revenues are adjusted for variable consideration, which includes customer volume rebates, prompt payment discounts, customer returns and other incentive programs. The Company measures variable consideration by estimating expected outcomes using analysis and inputs based upon anticipated performance, historical data, and current and forecasted information. Measurement of variable consideration is reviewed by management periodically and revenue is adjusted accordingly. The Company does not have significant financing components. The Company recognizes installation revenue, mainly within the stone veneer business, over the period for which the stone is installed, which is typically a very short duration. Shipping and handling activities billed to customers are treated as fulfillment costs. Shipping and handling activities performed before a customer obtains control of the product are not treated as a separate performance obligation and are included in revenue at the same point in time the related product revenue is recognized, while shipping and handling costs are expenses as incurred and recorded within in cost of sales in the Company’s Consolidated Statements of (Loss) Income. In accordance with certain contractual arrangements, the Company receives payment from its customers in advance related to performance obligations that are to be satisfied in the future and recognizes such payments as deferred revenue, mainly related to the Company’s weathertightness warranties. A portion of the Company’s revenue, exclusively within the Shelter Solutions reportable segment, includes multiple-element revenue arrangements due to multiple deliverables. Each deliverable is generally determined based on customer-specific manufacturing and delivery requirements. Because the separate deliverables have value to the customer on a stand-alone basis, they are typically considered separate units of accounting. A portion of the entire job order value is allocated to each unit of accounting. Revenue allocated to each deliverable is recognized upon shipment. The Company uses estimated selling price (“ESP”) based on underlying cost plus a reasonable margin to determine how to separate multiple-element revenue arrangements into separate units of accounting, and how to allocate the arrangement consideration among those separate units of accounting. The Company determines ESP based on normal pricing and discounting practices
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising expense was $11.3 million for the period from July 25, 2022 through December 31, 2022, $11.1 million for the period from January 1, 2022 through July 24, 2022, $16.9 million for 2021 and $15.1 million for 2020. These costs are included in selling, general and administrative expenses on the Consolidated Statements of (Loss) Income.
Share-Based Compensation	Share-Based Compensation Share-based compensation expense, measured as the fair value of an award on the date of grant, is recorded over the requisite service or performance period. For awards with performance conditions, the amount of share-based compensation expense recognized is based upon the probable outcome of the performance conditions, as determined by the Company. The Company accounts for forfeitures of outstanding but unvested awards in the period they occur.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are measured based on differences between the financial statement basis and income tax basis of assets and liabilities using estimated income tax rates expected to be in effect for the year in which the differences are expected to reverse. Changes in deferred income tax assets and liabilities attributable to changes in enacted income tax rates are charged or credited to income tax expense. Valuation allowances are established when necessary to reduce deferred income tax assets to the amount that is more-likely-than-not to be realized. The Company assesses its income tax positions and records tax benefits based upon management’s evaluation of the facts, circumstances, and information available at the reporting date. The Company recognizes tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on technical merits of the positions. The tax benefits recognized from such a position are measured based on the largest benefit that is more-likely-than-not to be realized upon ultimate settlement.
Fair Value Measurements	Fair Value Measurements The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable and accounts payable approximate fair value as of December 31, 2022 and 2021 given the instruments relatively short maturities. The carrying amounts of the indebtedness under revolving credit facilities approximate fair value as the interest rates are variable and reflective of market rates. Fair values for our other debt instruments are measured using Level 1 and Level 2 inputs. U.S. GAAP requires us to use valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets. Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs. Level 3: Unobservable inputs for which there is little or no market data and which require us to develop our own assumptions about how market participants would price the assets or liabilities.
Foreign Currency Remeasurement and Translation	Foreign Currency Remeasurement and Translation The Company’s reporting currency is the United States (“U.S.”) dollar while the functional currency of the Company’s significant non-U.S. subsidiaries is the Canadian Dollar. Translation adjustments resulting from translating the functional currency financial statements into U.S. dollar equivalents are reported separately in accumulated other comprehensive income (loss) in equity. Gains (losses) arising from transactions denominated in a currency other the functional currency of the entity that is party to the transaction are included in net income (loss) on the Company’s Consolidated Statements of (Loss) Income.
Contingencies	ContingenciesThe Company’s contingent liabilities are related primarily to litigation and environmental matters and are based upon assumptions and estimates regarding the probable outcome of the matter. The Company estimates the probability by evaluating historical precedent as well as the specific facts relating to each particular contingency (including the opinion of outside advisors, professionals and experts). The Company estimates loss contingencies and unasserted claims when it believes a loss is probable and the amount of the loss can be reasonably estimated. The ultimate losses incurred upon final resolution of loss contingencies may differ materially from the estimated liability recorded at any particular balance sheet date. Changes in estimates are recorded in the Consolidated Statements of (Loss) Income in the period in which such changes occur.
Recent Accounting Pronouncements	Recent Accounting PronouncementsIn March 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance to ease the potential burden in accounting for reference rate reform on financial reporting. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope, which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the reference rate transition. The amendments in these ASUs are elective, apply to all entities that have contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of rate reform. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848, that deferred the sunset date of Topic 848 to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. The Company is evaluating the impact of electing to apply the amendments.

Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The impacts of correcting the Company’s Consolidated Statement of Cash Flow are as follows:


	January 1, 2022 through July 24, 2022
Consolidated Statement of Cash Flow	As Reported		Adjustment		Revised
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
Accounts payable	$	64,044	$	(19,598)	$	44,446
Net cash provided by operating activities	350,665		(19,598)		331,067
Net increase in cash, cash equivalents and restricted cash	712,930		(19,598)		693,332
Cash, cash equivalents and restricted cash at end of period	1,109,588		(19,598)		1,089,990

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Cash and Cash Equivalents

The following table sets forth a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Cash and cash equivalents	$	553,551	$	394,447
Other current assets - Restricted cash(1)	463		2,211
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$	554,014	$	396,658

(1)Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets.

Schedule of Restricted Cash and Cash Equivalents

The following table sets forth a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that total the amounts shown in the Consolidated Statements of Cash Flows:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Cash and cash equivalents	$	553,551	$	394,447
Other current assets - Restricted cash(1)	463		2,211
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$	554,014	$	396,658

(1)Restricted cash primarily relates to indemnification agreements and is included in other current assets in the Consolidated Balance Sheets.

Rollforward of Uncollectible Accounts

The following table sets forth the changes in the allowance for credit losses:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	—	$	11,299	$	13,313	$	9,962
Cumulative effect of accounting change	—		—		—		678
Provision for expected credit losses	2,053		3,811		3,604		5,390
Amounts charged against allowance for credit losses, net of recoveries	—		307		(1,729)		(3,579)
Allowance for credit losses of acquired company at date of acquisition	—		442		269		862
Divestitures	—		(80)		(4,158)		—
Ending balance	$	2,053	$	15,779	$	11,299	$	13,313

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $15.8 million.

Mergers, Acquisitions and Divestitures (Tables)

12 Months Ended

Dec. 31, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Business Acquisitions, by Acquisition

The calculation of the total consideration paid follows:


	Consideration
Common shares purchased	65,613,349
Common share closing price	$	24.65
Merger consideration, common shares purchased	$	1,617,369
Effective settlement of pre-existing relationships(1)	128,721
Total Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments(2)	1,526,591
Total equity value	$	3,272,681

(1) Consists mainly of employee share-based compensation awards that were outstanding at that time the Merger was consummated.

(2) Consists of 61.9 million common shares, with shares rolled over or acquired by Camelot Parent.

Schedule of Estimated Fair Value of Assets Acquired and Recorded

The following table summarizes the fair value of net assets acquired:


	Fair Value
Merger consideration	$	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	$	3,272,681

Cash and cash equivalent	$	1,087,586
Accounts receivable	794,341
Inventories	768,827
Property, plant and equipment	581,617
Lease right-of-use assets	252,262
Goodwill	1,693,594
Intangible assets	2,610,685
Other assets	120,543
Total assets acquired	7,909,455
Accounts payable	329,105
Accrued liabilities	623,647
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income tax liabilities	679,014
Other liabilities	285,536
Total liabilities assumed	4,636,774
Net assets acquired	$	3,272,681

The following table summarizes the final fair value of net assets acquired:


	Fair Value
Cash	$	19,594
Accounts receivable	20,515
Inventories	66,420
Property, plant and equipment	24,184
Lease right of use assets	37,964
Trade name and customer relationship intangibles	97,560
Goodwill	63,933
Other assets	1,466
Total assets acquired	331,636
Accounts payable and other liabilities assumed	57,163
Lease liabilities	37,964
Deferred income taxes	22,310
Total liabilities assumed	117,437
Net assets acquired	$	214,199

The following table summarizes the final fair value of net assets acquired:


	Fair Value
Cash	$	2,838
Accounts receivable	16,956
Inventories	15,392
Property, plant and equipment	18,300
Lease right of use assets	21,849
Trade name and customer relationship intangibles	137,660
Goodwill	110,417
Other assets	2,556
Total assets acquired	325,968
Accounts payable and other liabilities assumed	34,861
Lease liabilities	20,173
Deferred income taxes	33,221
Total liabilities assumed	88,255
Net assets acquired	$	237,713

Schedule of Acquired Finite-Lived Intangible Assets by Major Class

The provisional fair value and weighted average estimated useful life of identifiable intangible assets consists of the following:


	Fair Value		Weighted Average Useful Life (years)
Customer relationships	$	2,088,548	13
Trade names and other	522,137		13
Total	$	2,610,685

Business Acquisition, Pro Forma Information

The following table provides unaudited supplemental pro forma results for the Company had the acquisitions occurred on January 1, 2020:


	Predecessor
	Year Ended December 31, 2021		Year Ended December 31, 2020
Net sales	$	5,977,230	$	5,056,390
Net income (loss) applicable to common shares	663,273		(480,289)
Net income (loss) per common share:
Basic	$	5.26	$	(3.83)
Diluted	$	5.23	$	(3.83)

Inventories (Tables)

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

Schedule of Inventory Components

The following table sets forth the components of inventories:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Raw materials	$	312,380	$	485,642
Work in process	67,424		65,070
Finished goods	172,024		198,020
Total inventories	$	551,828	$	748,732

Rollforward of Reserve For Obsolete Materials and Supplies

The following table sets forth the changes to the allowance for obsolete inventory:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	—	$	21,281	$	22,172	$	18,712
Provisions	3,805		7,197		5,155		8,015
Dispositions	(1,578)		(2,335)		(6,029)		(4,555)
Allowance of acquired company at date of acquisition	—		3,817		705		—
Divestitures	—		(400)		(722)		—
Ending balance	$	2,227	$	29,560	$	21,281	$	22,172

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $29.6 million.

Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

The following sets forth the components of property, plant and equipment, net:


	Range of Useful Lives (Years)			Successor		Predecessor
				December 31, 2022		December 31, 2021
Land				$	16,970	$	24,812
Buildings and improvements	15	–	39	111,296		253,637
Machinery and equipment	3	–	15	526,764		990,338
				655,030		1,268,787
Less: accumulated depreciation and amortization				(36,966)		(656,492)
Total property, plant and equipment, net				$	618,064	$	612,295

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table sets forth the changes in the carrying amount of goodwill by reportable segment:


	Aperture Solutions		Surface Solutions		Shelter Solutions		Total
Balance, December 31, 2020 (Predecessor)	$	397,024	$	654,821	$	142,884	$	1,194,729
Acquisitions	143,964		122		140,342		284,428
Divestiture	—		—		(121,464)		(121,464)
Currency translation	208		155		—		363
Balance, December 31, 2021 (Predecessor)	$	541,196	$	655,098	$	161,762	$	1,358,056
Currency translation	(750)		(561)		—		(1,311)
Measurement period adjustments(1)	(366)		(10)		(97,474)		(97,850)
Balance, July 24, 2022 (Predecessor)	$	540,080	$	654,527	$	64,288	$	1,258,895

Balance, July 25, 2022 (Successor)	$	612,368	$	763,324	$	284,796	$	1,660,488
Measurement period adjustments(2)	14,527		29,288		(10,709)		33,106
Currency translation	(2,886)		(2,160)		—		(5,046)
Balance, December 31, 2022 (Successor)	$	624,009	$	790,452	$	274,087	$	1,688,548

(1)Primarily reflects the fair value of acquired intangibles totaling $97.6 million in connection with the acquisition of UCC, which is reported in the Shelter Solutions reportable segment.

(2)Measurement period adjustments have been recorded as the Company has obtained additional information since the preliminary purchase price allocation of the assets and liabilities acquired in connection with the Merger. The measurement period adjustments did not have a significant impact on the Company’s results of operations.

Schedule of Finite-Lived Intangible Activity

The following table sets forth the major components of intangible assets:


	Range of Life (Years)			Weighted Average Amortization Period (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2022 (Successor)(1)
Amortized intangible assets:
Trademarks, trade names and other		13		13	$	522,137	$	(18,332)	$	503,805
Customer lists and relationships		13		13	2,088,548		(73,330)		2,015,218
Total intangible assets					$	2,610,685	$	(91,662)	$	2,519,023


	Range of Life (Years)			Weighted Average Amortization Period (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2021 (Predecessor)
Amortized intangible assets:
Trademarks, trade names and other	3	–	15	7	$	241,727	$	(76,574)	$	165,153
Customer lists and relationships	7	–	20	9	1,845,511		(486,029)		1,359,482
Total intangible assets					$	2,087,238	$	(562,603)	$	1,524,635

(1)In connection with the Merger, the Company recorded a provisional intangible asset fair value. The fair value is based on preliminary information and subject to revision during the measurement period.

Schedule of Amortization Expense Over Next Five Fiscal Years

The expected amortization expense over the next five years and thereafter for acquired intangible assets recorded as of December 31, 2022 is as follows:


2023	$	200,822
2024	200,822
2025	200,822
2026	200,822
2027	200,822
Thereafter	1,514,913
	$	2,519,023

Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Other Accrued Expenses

The following table sets forth the components of other current liabilities:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Accrued insurance	$	23,609	$	20,473
Accrued freight	11,130		12,604
Accrued facilities	4,687		1,901
Professional services	10,380		11,993
Interest rate swaps	7,000		13,127
Accrued interest	48,595		19,775
Other accrued expenses	44,195		64,864
Total other current liabilities	$	149,596	$	144,737

Product Warranties (Tables)

12 Months Ended

Dec. 31, 2022

Product Warranties Disclosures [Abstract]

Rollforward of Accrued Warranty Obligation and Deferred Warranty Revenue

The following table sets forth the changes in the carrying amount of product warranties liability:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Balance, beginning of period(1)	$	203,011	$	218,356	$	216,230
Acquisitions	—		189		10,518
Divestitures	—		(4,345)		(2,245)
Warranties sold	879		1,052		1,986
Revenue recognized	(1,135)		(1,383)		(2,650)
Expense	17,019		26,910		26,129
Settlements	(17,311)		(21,311)		(31,612)
Balance, end of period	$	202,463	$	219,468	$	218,356
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities	$	25,304	$	26,888	$	30,181
Noncurrent liabilities – Other long-term liabilities	177,159		192,580		188,175
Total product warranty liability	$	202,463	$	219,468	$	218,356

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $16.5 million.

Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Summary of Lease Cost

The following sets forth weighted average information about the Company’s lease portfolio as of December 31, 2022:


Weighted-average remaining lease term	7.2 years
Weighted-average incremental borrowing rate	10.49	%

The following table sets forth components of operating lease costs:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Operating lease costs
Fixed lease costs	$	35,419	$	54,910	$	107,938	$	113,760
Short-term lease costs	19,221		17,051		8,350		8,478
Variable lease costs	49,251		54,316		94,296		62,317

Summary of Cash Flow Supplemental Information

The following table sets forth cash and non-cash lease activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	34,104	$	42,069	$	91,024	$	99,076
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	277,724	$	10,601	$	88,826	$	19,785

(1) For the period July 25, 2022 through December 31, 2022, all leases that existing prior to the Merger were treated as new operating leases.

The following table sets forth supplemental cash flow information and non-cash investing and financing activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	73,726	$	103,074	$	178,330	$	196,770
Income taxes paid (refunded)	$	187,777	$	56,243	$	267,399	$	(3,316)

Supplemental non-cash investing and financing activities —
Pushdown fair value adjustments	$	1,522,432	$	—	$	—	$	—

Summary of Operating Lease Liability Maturity

The following table sets forth future minimum lease payments under non-cancelable leases as of December 31, 2022:


	Operating Leases
2023	$	94,475
2024	89,095
2025	78,674
2026	72,396
2027	36,246
Thereafter	164,825
Total future minimum lease payments	535,711
Less: interest	171,473
Present value of future minimum lease payments	$	364,238

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Schedule of Debt

The following table sets forth the components of long-term debt:


			Successor								Predecessor
			December 31, 2022								December 31, 2021
	Effective Interest Rate		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount		Principal Outstanding		Unamortized Discount and Issuance Costs		Carrying Amount
Term loan facility, due April 2028	8.57	%	$	2,554,500	$	(348,769)	$	—	$	2,205,731	$	2,580,500	$	(37,811)	$	2,542,689
Term loan facility, due August 2028	9.69	%	300,000		—		(21,538)		278,462		—		—		—
6.125% senior notes due January 2029	13.73	%	365,541		(111,524)		—		254,017		500,000		(5,846)		494,154
8.750% Senior Secured Notes, due August 2028	10.61	%	710,000		—		(52,622)		657,378		—		—		—
Total long-term debt			$	3,930,041	$	(460,293)	$	(74,160)	$	3,395,588	$	3,080,500	$	(43,657)	$	3,036,843
Reflected as:
Current liabilities - Current portion of long-term debt									$	29,000					$	26,000
Non-current liabilities - Long-term debt									3,366,588						3,010,843
Total long-term debt									$	3,395,588					$	3,036,843
Fair value - Senior notes - Level 1									$	907,993					$	531,900
Fair value - Term loans - Level 2									2,580,000						2,570,823
Total fair value									$	3,487,993					$	3,102,723

(1)On July 25, 2022, as a result of the pushdown accounting related to 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 Debt Maturity

The following table sets forth the scheduled maturity of our debt:


2023	$	29,000
2024	29,000
2025	29,000
2026	29,000
2027	29,000
Thereafter	3,785,041
	$	3,930,041

Schedule of Availability Under Credit Facilities

The following table sets forth the Company’s availability under its credit facilities:


	Successor						Predecessor
	December 31, 2022						December 31, 2021
	Available		Borrowings		Letters of Credit and Priority Payables		Available		Borrowings		Letters of Credit and Priority Payables
Asset-based lending facility	$	850,000	$	—	$	48,000	$	611,000	$	—	$	45,000
Cash flow revolver(1)	115,000		—		—		115,000		—		—
First-in-last-out tranche asset-based lending facility	95,000		—		—		—		—		—
Total	$	1,060,000	$	—	$	48,000	$	726,000	$	—	$	45,000

(1) Cash flow revolver commitments of $23.0 million mature in April 2023 and $92.0 million mature in April 2026.

Schedule of Interest Rate Swap Agreement

The following table sets forth the terms of the Company’s interest rate swap agreements:


	May 2019 Swap(1)			April 2021 Swaps
Notional amount	$	500,000		$	1,000,000
Forecasted term loan interest payments being hedged	1-month LIBOR			1-month LIBOR
LIBOR floor (per annum - matches floor in hedged item)	0.00		%	0.50		%
Fixed rate paid on $500,000 and $1,500,000 notional amounts	2.1680		%	2.0340		%
Fixed rate received on $(500,000) notional amount	n/a			(2.1680)		%
Origination date	July 12, 2019			April 15, 2021
Maturity - Fixed rate paid	July 12, 2023			April 15, 2026
Maturity - Fixed rate received	n/a			July 12, 2023
Fair value at December 31, 2022 - Other current assets	$	7,000		$	—
Fair value at December 31, 2022 - Other assets, net	$	—		$	95,361
Fair value at December 31, 2022 - Other current liabilities	$	—		$	7,000
Fair value at December 31, 2021 - Other assets, net	$	11,543		$	—
Fair value at December 31, 2021 - Other current liabilities	$	—		$	13,127
Fair value at December 31, 2021 - Other long-term liabilities	$	11,543		$	28,279
Level in fair value hierarchy(2)	Level 2			Level 2

(1)The May 2019 swap was de-designated from cash flow hedge accounting in April 2021.

(2)Interest rate swaps are based on cash flow hedge contracts that have fixed rate structures and are measured against market-based LIBOR 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.

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Schedule of Assumptions Used

The following table sets forth the weighted average actuarial assumptions used to determine benefit obligations:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Discount rate	5.45	%	2.85	%

The following table sets forth the weighted average actuarial assumptions used to determine net periodic benefit cost (income):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Discount rate	4.40	%	2.85	%	2.50	%
Expected return on plan assets	5.16	%	4.85	%	5.95	%

Schedule of Change in Projected Benefit Obligation

The following table sets forth the changes in the projected benefit obligation, plan assets and funded status, and the amounts recognized on the Consolidated Balance Sheets:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Change in benefit obligation:
Beginning of period	$	70,676	$	97,134	$	104,934
Service cost	—		23		54
Interest cost	1,254		1,529		2,542
Benefits paid	(2,607)		(3,339)		(6,641)
Actuarial gains	(5,859)		(13,523)		(3,755)
Divestitures	—		(11,148)		—
End of period	$	63,464	$	70,676	$	97,134
Accumulated benefit obligation at end of period	$	63,464	$	70,676	$	97,134

Change in plan assets:
Beginning of period	$	63,627	$	98,954	$	94,215
Actual return on plan assets	(4,284)		(16,524)		8,162
Company contributions	—		—		3,218
Benefits paid	(2,606)		(3,339)		(6,641)
Divestitures	—		(15,464)		—
End of period	$	56,737	$	63,627	$	98,954

Funded status at end of period	$	(6,727)	$	(7,049)	$	1,820

			Successor		Predecessor
			December 31, 2022		December 31, 2021
Amounts recognized on the Consolidated Balance Sheets
Noncurrent assets			$	—	$	5,098
Noncurrent liabilities			(6,727)		(3,278)
			$	(6,727)	$	1,820

Schedule of Weighted Average Assets Allocation by Assets Category

The following table sets forth the weighted average asset allocations by asset category for the defined benefit plans:


	Successor		Predecessor
Investment type	December 31, 2022		December 31, 2021
Equity securities	38	%	31	%
Debt securities	60	%	67	%
Real estate	2	%	2	%
Total	100	%	100	%

Schedule of Fair Value of Separate Accounts by Assets Category

The fair values of the assets of the defined benefit plans at December 31, 2022 and 2021, by asset category and by levels of fair value were as follows:


	Successor						Predecessor
	December 31, 2022						December 31, 2021
	Level 1		Level 2		Total		Level 1		Level 2		Total
Cash and cash equivalents	$	27	$	—	$	27	$	20	$	—	$	20
Mutual funds:
Growth funds	4,271		—		4,271		6,649		—		6,649
Real estate funds	1,395		—		1,395		2,072		—		2,072
Equity income funds	4,217		—		4,217		6,197		—		6,197
Index funds	9,036		—		9,036		12,642		—		12,642
International equity funds	3,795		—		3,795		4,883		—		4,883
Fixed income funds	6,680		27,316		33,996		12,982		53,509		66,491
Total	$	29,421	$	27,316	$	56,737	$	45,445	$	53,509	$	98,954

Schedule of Net Periodic Benefit Costs (Income)

The following tables set forth the components of the net periodic benefit income:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Service cost	$	—	$	23	$	54	$	46
Interest cost	1,254		1,529		2,542		3,231
Expected return on assets	(1,316)		(2,650)		(5,439)		(4,958)
Amortization of prior service cost	—		—		65		62
Amortization of loss	—		117		416		433
Net periodic benefit income	$	(62)	$	(981)	$	(2,362)	$	(1,186)

Schedule of The Amounts in AOCI Net Not Yet Recognized

The following table sets forth the amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit income:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Unrecognized actuarial (gain) loss	$	278	$	4,946

Schedule of Change in Plan Assets and Benefit Obligations Recognized in OCI

The following tables set forth the changes in plan assets and benefit obligation recognized in other comprehensive income (loss):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Net actuarial (gain) loss	$	(278)	$	9,966	$	(6,479)	$	1,777
Amortization of net actuarial gain (loss)	—		117		(416)		(433)
Amortization of prior service cost	—		—		(65)		(63)
Total recognized in other comprehensive (loss) income	$	(278)	$	10,083	$	(6,960)	$	1,281

Schedule of Expected Benefit Payments

We expect the following benefit payments to be made:


Years ending	Defined Benefit Plans
2023	$	5,611
2024	5,536
2025	5,468
2026	5,408
2027	5,339
2028 - 2032	24,721

Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Summary of Incentive Unit Valuation Assumptions

The Company will recognize compensation cost for the awards on a straight-line basis over a five-year vesting period based on the fair value of the award at the date of grant, which was calculated using a Black-Scholes pricing formula, including the significant assumptions below:


	Successor
	July 25, 2022 through December 31, 2022
Underlying price	$	100.00
Volatility rate	45.5		%
Expected term (in years)	6.1
Risk-free interest rate	4.2		%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table sets forth the components of the provision for income taxes:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Current:
Federal	$	14,096	$	148,371	$	219,379	$	(1,343)
State	3,307		38,814		64,509		7,316
Foreign	4,480		5,315		11,590		3,909
Total current	21,883		192,500		295,478		9,882
Deferred:
Federal	(31,529)		(23,867)		(43,980)		82
State	(5,632)		(4,637)		(18,363)		1,462
Foreign	205		1,818		2,833		(5,863)
Total deferred	(36,956)		(26,686)		(59,510)		(4,319)
Total income taxes	$	(15,073)	$	165,814	$	235,968	$	5,563

Schedule of Effective Income Tax Rate Reconciliation

The following table sets forth a reconciliation of income tax computed at the U.S. federal statutory tax rate to the effective income tax rate:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Federal income tax statutory rate	21.0	%	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax	3.9	%	4.0	%	3.8	%	(1.6)	%
Non-deductible expenses	(4.6)	%	0.7	%	0.4	%	(0.9)	%
Foreign tax and other credits	8.9	%	(0.2)	%	(1.6)	%	0.7	%
Global intangible low-taxed income	(8.7)	%	—	%	0.9	%	(0.9)	%
Goodwill impairment	—	%	—	%	—	%	(19.9)	%
Other	(1.3)	%	—	%	1.7	%	0.4	%
Effective tax rate	19.2	%	25.5	%	26.2	%	(1.2)	%

Tax Effect of Temporary Differences

The net deferred income tax liability consists of the following:


	Successor		Predecessor
	December 31, 2022		December 31, 2021
Deferred tax assets:
Inventory obsolescence	$	9,678	$	4,363
Allowance for credit losses	3,341		2,511
Accrued and deferred compensation	20,942		13,136
Accrued insurance liability	9,268		7,895
Net operating loss and tax credit carryover	27,211		41,732
Defined benefit plans	2,221		1,148
Leases	84,144		72,812
Warranty liabilities	42,843		44,925
Debt	—		5,713
Other	55,493		46,922
Total deferred income tax assets	255,141		241,157
Valuation allowance	(3,158)		(15,634)
Net deferred income tax assets	251,983		225,523

Deferred income tax liabilities:
Intangible assets	(573,826)		(310,598)
Property-related items	(90,042)		(78,132)
Stock basis	(12,680)		(12,733)
Leases	(84,203)		(72,098)
Debt	(103,671)		—
Other	(38,612)		(2,296)
Total deferred income tax liabilities	(903,034)		(475,857)
Total deferred income tax liability, net	$	(651,051)	$	(250,334)

Rollforward of Valuation Allowance on Deferred Tax Activity

The following table sets forth the changes in the valuation allowance on deferred taxes:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance(1)	$	3,006	$	15,634	$	11,996	$	10,347
Additions (reductions)	152		(3,004)		3,638		1,649
Ending balance	$	3,158	$	12,630	$	15,634	$	11,996

(1) In connection with the Merger, the beginning balance for the Successor period reflects acquisition-related adjustments of $9.6 million.

Schedule of Unrecognized Tax Benefits Roll Forward

The following table sets forth the changes in unrecognized tax benefits (excluding interest and penalties):


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Beginning balance	$	14,928	$	14,845	$	9,403	$	10,107
Additions based on tax positions related to current year	232		—		6,037		194
Additions (reductions) for tax positions of prior years	5		83		15		(39)
Reductions resulting from expiration of statute of limitations	(409)		—		(610)		(859)
Ending balance	$	14,756	$	14,928	$	14,845	$	9,403

Accumulated Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income

The following tables set forth the change in accumulated other comprehensive (loss) income attributable to the Company by each component of accumulated other comprehensive (loss) income, net of applicable income taxes:


	Foreign Currency Translation Adjustment		Unrealized (Loss) Gain on Derivative Instruments		Unrecognized (Loss) Gain on Retirement Benefits		Changes in Retirement Related Benefit Plans from Divestitures		Total Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2020 (Predecessor)	$	16,147	$	(58,625)	$	(9,039)	$	—	$	(51,517)
Other comprehensive income	6,594		35,218		4,093		—		45,905
Balance, December 31, 2021 (Predecessor)	$	22,741	$	(23,407)	$	(4,946)	$	—	$	(5,612)

	Foreign Currency Translation Adjustment		Unrealized (Loss) Gain on Derivative Instruments		Unrecognized (Loss) Gain on Retirement Benefits		Changes in Retirement Related Benefit Plans from Divestitures		Total Accumulated Other Comprehensive (Loss) Income
Balance, December 31, 2021 (Predecessor)	$	22,741	$	(23,407)	$	(4,946)	$	—	$	(5,612)
Other comprehensive (loss) income	(1,367)		78,720		—		(1,122)		76,231
Balance, July 24, 2022 (Predecessor)	$	21,374	$	55,313	$	(4,946)	$	(1,122)	$	70,619


Balance, July 25, 2022 (Successor)	$	—	$	—	$	—	$	—	$	—
Other comprehensive (loss) income	(6,789)		40,962		336		—		34,509
Balance, December 31, 2022 (Successor)	$	(6,789)	$	40,962	$	336	$	—	$	34,509

Reportable Segment and Geographical Information (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following table sets forth financial data by reportable segments:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Net sales:
Aperture Solutions	$	1,246,411	$	1,643,619	$	2,322,277	$	1,889,625
Surface Solutions	592,449		839,130		1,364,080		1,141,946
Shelter Solutions	905,288		1,253,335		1,896,780		1,585,798
Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369
Adjusted reportable segment EBITDA:
Aperture Solutions	$	149,433	$	202,682	$	239,491	$	233,716
Surface Solutions	57,331		143,880		265,671		241,182
Shelter Solutions	177,537		209,156		323,533		234,560
Total reportable adjusted segment EBITDA	384,301		555,718		828,695		709,458
Corporate and Other	(172,331)		331,996		601,451		(691,362)
Depreciation and amortization	(130,153)		(166,177)		(292,901)		(284,602)
Interest expense	(157,191)		(101,078)		(191,301)		(213,610)
Foreign exchange (loss) gain	(4,809)		686		(3,749)		1,068
Gain (loss) on extinguishment of debt	474		28,354		(42,234)		—
Other income, net	1,140		101		1,866		1,833
Loss (income) before income taxes	$	(78,569)	$	649,600	$	901,827	$	(477,215)

Depreciation and amortization:
Aperture Solutions	$	64,348	$	79,816	$	134,626	$	121,519
Surface Solutions	52,621		65,225		116,660		113,737
Shelter Solutions	10,291		18,016		36,282		45,213
Corporate	2,893		3,120		5,333		4,133
Total depreciation and amortization expense	$	130,153	$	166,177	$	292,901	$	284,602
Capital expenditures:
Aperture Solutions	$	43,741	$	22,935	$	49,001	$	22,197
Surface Solutions	13,470		17,304		33,198		28,558
Shelter Solutions	28,909		16,153		16,934		26,833
Corporate	11,888		8,456		15,582		4,263
Total capital expenditures	$	98,008	$	64,848	$	114,715	$	81,851

					Successor		Predecessor
					December 31, 2022		December 31, 2021
Property, plant and equipment, net:
Aperture Solutions					$	273,709	$	251,627
Surface Solutions					167,096		155,346
Shelter Solutions					139,382		174,440
Corporate					37,877		30,882
Total property, plant and equipment, net					$	618,064	$	612,295
Total assets:
Aperture Solutions					$	2,153,378	$	2,223,098
Surface Solutions					2,099,244		2,060,275
Shelter Solutions					973,718		1,073,264
Corporate					1,967,310		470,823
Total assets					$	7,193,650	$	5,827,460

The following table sets forth net sales disaggregated by reportable segment:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Aperture Solutions:
Vinyl windows	$	1,178,609	$	1,542,525	$	2,190,887	$	1,763,565
Aluminum windows	37,653		55,078		85,735		74,672
Other	30,149		46,016		45,655		51,388
Total	$	1,246,411	$	1,643,619	$	2,322,277	$	1,889,625

Surface Solutions:
Vinyl siding(1)	$	283,298	$	415,534	$	667,284	$	523,724
Metal	136,851		185,097		293,427		255,267
Injection molded	25,153		41,841		75,361		66,672
Stone	42,706		51,904		87,948		86,457
Stone veneer installation and other	104,441		144,754		240,060		209,826
Total	$	592,449	$	839,130	$	1,364,080	$	1,141,946

Shelter Solutions:
Metal building products(2)	$	905,288	$	1,140,259	$	1,473,662	$	1,107,733
Insulated metal panels(3)	—		—		208,220		348,640
Metal coil coating(4)	—		113,076		214,898		129,425
Total	$	905,288	$	1,253,335	$	1,896,780	$	1,585,798

Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369

(1)Includes the results of Prime Windows as of April 2021 and Cascade Windows as of August 2021.

(2)Includes the results of UCC as of December 2021. Excludes the results of the divested roll-up sheet doors business from August 2021.

(3)Excludes the results of the divested insulated metal panels business from August 2021.

(4)Excludes the results of the divested coil coatings business from June 2022.

Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country

The following tables set forth financial data attributable to various geographic regions:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Total sales:
U.S.	$	2,537,101	$	3,466,127	$	5,132,085	$	4,304,559
Canada	199,466		261,796		422,867		305,780
All other	7,581		8,161		28,185		7,030
Total net sales	$	2,744,148	$	3,736,084	$	5,583,137	$	4,617,369

					Successor		Predecessor
					December 31, 2022		December 31, 2021
Long-lived assets:
U.S.					$	891,122	$	842,158
Canada					81,516		81,281
All other					10,978		11,464
Total long-lived assets					$	983,616	$	934,903

Earnings Per Common Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Reconciliation of Numerator and Denominator Used for Earnings Per Common Share

The reconciliation of the numerator and denominator used for the computation of basic and diluted income per common share is as follows:


	Predecessor
	January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Numerator for Basic and Diluted Earnings Per Common Share:
Net income (loss) applicable to common shares	$	480,211	$	658,044	$	(482,778)
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding	127,316		126,058		125,562
Common stock equivalents:
Employee stock options	1,578		737		—
Weighted average diluted number of common shares outstanding	128,894		126,795		125,562

Basic earnings (loss) per common share	$	3.77	$	5.22	$	(3.84)
Diluted earnings (loss) per common share	$	3.73	$	5.19	$	(3.84)

Incentive Plan securities excluded from dilution(1)	30		275		2,559

(1)Represents securities not included in the computation of diluted earnings per common share because their effect would have been anti-dilutive.

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Cash Flow Supplemental Information

The following table sets forth cash and non-cash lease activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	34,104	$	42,069	$	91,024	$	99,076
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	277,724	$	10,601	$	88,826	$	19,785

(1) For the period July 25, 2022 through December 31, 2022, all leases that existing prior to the Merger were treated as new operating leases.

The following table sets forth supplemental cash flow information and non-cash investing and financing activities:


	Year Ended December 31, 2022
	Successor		Predecessor
	July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021		Year Ended December 31, 2020
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	73,726	$	103,074	$	178,330	$	196,770
Income taxes paid (refunded)	$	187,777	$	56,243	$	267,399	$	(3,316)

Supplemental non-cash investing and financing activities —
Pushdown fair value adjustments	$	1,522,432	$	—	$	—	$	—

Basis of Presentation - Narrative (Details)	12 Months Ended
Basis of Presentation - Narrative (Details)	Dec. 31, 2022 segment $ / shares shares	Jul. 25, 2022 vote $ / shares shares	Dec. 31, 2021 $ / shares shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments \| segment	3
Cash used to settle award, par value (dollars per share)	$ 24.65
Common stock, shares authorized (in shares) \| shares	1,000	1,000	200,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, number of votes per share \| vote		1

Basis of Presentation - Impacts of Correcting The Company’s Consolidated Statement Of Cash Flow (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Condensed Cash Flow Statements, Captions [Line Items]
Accounts payable	$ (40,102)	$ 44,446	$ 72,260	$ 4,663
Net cash provided by operating activities	177,299	331,067	(215,887)	308,417
Net increase in cash, cash equivalents and restricted cash	(535,976)	693,332	(283,820)	578,171
Cash, cash equivalents and restricted cash at end of period	$ 554,014	1,089,990	$ 396,658	$ 680,478	$ 102,307
As Reported
Condensed Cash Flow Statements, Captions [Line Items]
Accounts payable		64,044
Net cash provided by operating activities		350,665
Net increase in cash, cash equivalents and restricted cash		712,930
Cash, cash equivalents and restricted cash at end of period		1,109,588
Adjustment
Condensed Cash Flow Statements, Captions [Line Items]
Accounts payable		(19,598)
Net cash provided by operating activities		(19,598)
Net increase in cash, cash equivalents and restricted cash		(19,598)
Cash, cash equivalents and restricted cash at end of period		$ (19,598)

Significant Accounting Policies - Narrative (Details) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2022 segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Concentration Risk [Line Items]
Asset impairments	$ 0	$ 368		$ 22,210	$ 4,905
Goodwill impairment	0	0		0	503,171
Warranty, term			10 years
Number of reportable segments \| segment			3
Advertising expense	$ 11,300	$ 11,100		$ 16,900	$ 15,100
Customer Concentration Risk \| Revenue Benchmark \| One Customer
Concentration Risk [Line Items]
Concentration risk	13.10%	11.80%

Significant Accounting Policies - Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Cash and cash equivalents	$ 553,551		$ 394,447
Other current assets - Restricted cash	463		2,211
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$ 554,014	$ 1,089,990	$ 396,658	$ 680,478	$ 102,307

Significant Accounting Policies - Rollforward of Uncollectible Accounts (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 25, 2022
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 15,779	$ 11,299	$ 13,313	$ 9,962
Provision for expected credit losses	2,053	3,811	3,604	5,390
Amounts charged against allowance for credit losses, net of recoveries	0	307	(1,729)	(3,579)
Allowance for credit losses of acquired company at date of acquisition	0	442	269	862
Divestitures	0	(80)	(4,158)	0
Ending balance	2,053	15,779	11,299	13,313
Allowance for credit loss	$ 2,053	15,779	11,299	13,313	$ 0
Acquisition-related Costs
Allowance for Doubtful Accounts Receivable [Roll Forward]
Allowance for credit loss					15,800
Cumulative Effect, Period of Adoption, Adjustment
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance		$ 0	0	678
Ending balance			0	0
Allowance for credit loss			$ 0	$ 0	$ 0

Merger, Acquisitions, and Divestitures - Merger Narrative (Details) - USD ($) shares in Millions, $ in Millions		5 Months Ended	7 Months Ended
	Jul. 25, 2022	Dec. 31, 2022	Jul. 24, 2022
8.750% Senior Secured Notes, due August 2028
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage		8.75%
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Cash	$ 564.4
Acquisition expenses	29.4	$ 0.7	$ 28.7
Cornerstone Building Brands, Inc Merger \| 8.750% Senior Secured Notes, due August 2028 \| Secured Debt
Business Acquisition [Line Items]
Aggregate principal amount	$ 710.0
Debt instrument, interest rate, stated percentage	8.75%
Cornerstone Building Brands, Inc Merger \| Secured Debt \| Term loan facility, due August 2028 \| Line of Credit
Business Acquisition [Line Items]
Aggregate principal amount	$ 300.0
Cornerstone Building Brands, Inc Merger \| Clayton, Dubilier And Rice, LLC
Business Acquisition [Line Items]
Number of shares previously held by CD&R (in shares)	61.9		61.9
Cornerstone Building Brands, Inc Merger \| Camelot Return Parent, LLC
Business Acquisition [Line Items]
Preferred stock outstanding	$ 195.0
Cornerstone Building Brands, Inc Merger \| Camelot Return Parent, LLC \| 2.99% Senior Payment-In-Kind Notes Due 2029 \| Payment in Kind (PIK) Note
Business Acquisition [Line Items]
Aggregate principal amount	$ 464.4
Debt instrument, interest rate, stated percentage	2.99%

Merger, Acquisitions, and Divestitures - Total Consideration in Merger (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 25, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Common shares purchased (in shares)		1,000		126,971,036
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Common shares purchased (in shares)	65,613,349
Common share closing price (in usd per share)	$ 24.65
Merger consideration, common shares purchased	$ 1,617,369
Cornerstone Building Brands, Inc Merger \| Clayton, Dubilier And Rice, LLC
Business Acquisition [Line Items]
Effective settlement of pre-existing relationships	128,721
Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	$ 3,272,681
Number of shares previously held by CD&R (in shares)	61,900,000		61,900,000

Merger, Acquisitions, and Divestitures - Schedule of Assets and Liabilities in Merger (Details) - USD ($) $ in Thousands	Jul. 25, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,660,488	$ 1,688,548	$ 1,258,895	$ 1,358,056	$ 1,194,729
Cornerstone Building Brands, Inc Merger \| Clayton, Dubilier And Rice, LLC
Business Acquisition [Line Items]
Merger consideration	1,746,090
Fair value of common shares previously held by CD&R and other adjustments	1,526,591
Total equity value	3,272,681
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash	1,087,586
Accounts receivable	794,341
Inventories	768,827
Property, plant and equipment	581,617
Lease right-of-use assets	252,262
Goodwill	1,693,594
Intangible assets	2,610,685
Other assets	120,543
Total assets acquired	7,909,455
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable	329,105
Accrued liabilities	623,647
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income tax liabilities	679,014
Other liabilities	285,536
Total liabilities assumed	4,636,774
Net assets acquired	$ 3,272,681

Merger, Acquisitions, and Divestitures - Intangible Assets in Merger (Details) - Cornerstone Building Brands, Inc Merger - Clayton, Dubilier And Rice, LLC $ in Thousands	Jul. 25, 2022 USD ($)
Business Acquisition [Line Items]
Intangible assets	$ 2,610,685
Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 2,088,548
Weighted Average Useful Life (years)	13 years
Trade names and other
Business Acquisition [Line Items]
Intangible assets	$ 522,137
Weighted Average Useful Life (years)	13 years

Merger, Acquisitions, and Divestitures - Acquisitions & Divestiture Narrative (Details) $ in Thousands							3 Months Ended	5 Months Ended	7 Months Ended	12 Months Ended
	Jun. 28, 2022 USD ($)	Dec. 03, 2021 USD ($)	Aug. 20, 2021 USD ($)	Aug. 09, 2021 USD ($)	Apr. 30, 2021 USD ($) facility	Mar. 02, 2020 USD ($)	Apr. 04, 2020 USD ($)	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jul. 25, 2022 USD ($)	Apr. 02, 2022 USD ($)
Business Acquisition [Line Items]
Goodwill								$ 1,688,548	$ 1,258,895	$ 1,358,056	$ 1,194,729	$ 1,660,488
Gain (loss) on dispositions								(921)	401,413	831,252	0
Divestiture related costs										21,300
Contract with customer liability, current				$ 15,500
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Coil Coatings
Business Acquisition [Line Items]
Proceeds from divestitures, net of cash divested	$ 500,000
Gain (loss) on dispositions									394,200
Divestiture related costs									9,600
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Insulated metal panels
Business Acquisition [Line Items]
Proceeds from divestitures, net of cash divested				1,000,000					7,200
Gain (loss) on dispositions										679,800
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| DBCI
Business Acquisition [Line Items]
Proceeds from divestitures, net of cash divested				$ 168,900
Gain (loss) on dispositions										151,500
Shelter Solutions
Business Acquisition [Line Items]
Goodwill								274,087	64,288	161,762	142,884	284,796
Aperture Solutions
Business Acquisition [Line Items]
Goodwill								$ 624,009	$ 540,080	$ 541,196	$ 397,024	$ 612,368
Union Corrugating Company Holdings, Inc.
Business Acquisition [Line Items]
Total consideration transferred		$ 214,200
Post-closing settlement													$ 2,600
Goodwill		63,933
Union Corrugating Company Holdings, Inc. \| Shelter Solutions
Business Acquisition [Line Items]
Goodwill		$ 63,900
Cascade Windows LLC
Business Acquisition [Line Items]
Post-closing settlement													$ 1,800
Goodwill			$ 110,417
Cash payments			237,700
Cascade Windows LLC \| Aperture Solutions
Business Acquisition [Line Items]
Goodwill			$ 110,400
Prime Windows LLC
Business Acquisition [Line Items]
Total consideration transferred					$ 93,000
Consideration transferred, excluding working capital adjustment					$ 2,000
Prime Windows LLC \| United States
Business Acquisition [Line Items]
Number of businesses acquired \| facility					2
Kleary Acquisition
Business Acquisition [Line Items]
Total consideration transferred						$ 40,000
Consideration transferred, excluding working capital adjustment							$ 2,000
Percentage of voting interest acquired						100.00%

Merger, Acquisitions, and Divestitures - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 03, 2021	Aug. 20, 2021	Dec. 31, 2020
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,688,548	$ 1,660,488	$ 1,258,895	$ 1,358,056			$ 1,194,729
Union Corrugating Company Holdings, Inc.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalent					$ 19,594
Accounts receivable					20,515
Inventories					66,420
Property, plant and equipment					24,184
Lease right-of-use assets					37,964
Trade name and customer relationship intangibles					97,560
Goodwill					63,933
Other assets					1,466
Total assets acquired					331,636
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable and other liabilities assumed					57,163
Lease liabilities					37,964
Deferred income tax liabilities					22,310
Total liabilities assumed					117,437
Net assets acquired					$ 214,199
Cascade Windows LLC
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalent						$ 2,838
Accounts receivable						16,956
Inventories						15,392
Property, plant and equipment						18,300
Lease right-of-use assets						21,849
Trade name and customer relationship intangibles						137,660
Goodwill						110,417
Other assets						2,556
Total assets acquired						325,968
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable and other liabilities assumed						34,861
Lease liabilities						20,173
Deferred income tax liabilities						33,221
Total liabilities assumed						88,255
Net assets acquired						$ 237,713

Mergers, Acquisitions and Divestitures - Schedule of Pro Forma Information (Details) - Environmental Stoneworks - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Combination Segment Allocation [Line Items]
Net sales	$ 5,977,230	$ 5,056,390
Net income (loss) applicable to common shares	$ 663,273	$ (480,289)
Earnings Per Share, Pro Forma [Abstract]
Basic (in dollars per share)	$ 5.26	$ (3.83)
Diluted (in dollars per share)	$ 5.23	$ (3.83)

Inventories - Components of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 312,380	$ 485,642
Work in process	67,424	65,070
Finished goods	172,024	198,020
Total inventories	$ 551,828	$ 748,732

Inventories - Rollforward of Reserve for Obsolete Materials and Supplies (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 25, 2022
Inventory Obsolescence
Beginning balance	$ 29,560	$ 21,281	$ 22,172	$ 18,712
Provisions	3,805	7,197	5,155	8,015
Dispositions	(1,578)	(2,335)	(6,029)	(4,555)
Allowance of acquired company at date of acquisition	0	3,817	705	0
Divestitures	0	(400)	(722)	0
Ending Balance	2,227	29,560	21,281	22,172
Reserve for obsolete materials adjustment	$ 2,227	$ 29,560	$ 21,281	$ 22,172	$ 0
Acquisition-related Costs
Inventory Obsolescence
Reserve for obsolete materials adjustment					$ 29,600

Property, Plant and Equipment, Net - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 655,030		$ 655,030	$ 1,268,787
Less: accumulated depreciation and amortization	(36,966)		(36,966)	(656,492)
Total property, plant and equipment, net	618,064		618,064	612,295
Depreciation expense	44,700	$ 56,700		103,000	$ 103,500
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,970		16,970	24,812
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	111,296		$ 111,296	253,637
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life			15 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life			39 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 526,764		$ 526,764	$ 990,338
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life			3 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life			15 years

Goodwill and Intangible Assets - Carrying Amount of Goodwill by Operating Segment (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 03, 2021
Goodwill [Roll Forward]
Beginning balance	$ 1,660,488	$ 1,358,056	$ 1,194,729
Acquisitions			284,428
Divestiture			(121,464)
Currency translation	(5,046)	(1,311)	363
Measurement period adjustments	33,106	(97,850)
Ending balance	1,688,548	1,258,895	1,358,056
Union Corrugating Company Holdings, Inc.
Goodwill [Roll Forward]
Trade name and customer relationship intangibles				$ 97,560
Aperture Solutions
Goodwill [Roll Forward]
Beginning balance	612,368	541,196	397,024
Acquisitions			143,964
Divestiture			0
Currency translation	(2,886)	(750)	208
Measurement period adjustments	14,527	(366)
Ending balance	624,009	540,080	541,196
Surface Solutions
Goodwill [Roll Forward]
Beginning balance	763,324	655,098	654,821
Acquisitions			122
Divestiture			0
Currency translation	(2,160)	(561)	155
Measurement period adjustments	29,288	(10)
Ending balance	790,452	654,527	655,098
Shelter Solutions
Goodwill [Roll Forward]
Beginning balance	284,796	161,762	142,884
Acquisitions			140,342
Divestiture			(121,464)
Currency translation	0	0	0
Measurement period adjustments	(10,709)	(97,474)
Ending balance	$ 274,087	$ 64,288	$ 161,762

Goodwill and Intangible Assets - Intangible Asset Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Line Items]
Cost	$ 2,610,685	$ 2,087,238
Accumulated Amortization	(91,662)	(562,603)
Net Carrying Value	$ 2,519,023	1,524,635
Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)	13 years
Cost	$ 522,137	241,727
Accumulated Amortization	(18,332)	(76,574)
Net Carrying Value	$ 503,805	165,153
Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years
Cost	$ 2,088,548	1,845,511
Accumulated Amortization	(73,330)	(486,029)
Net Carrying Value	$ 2,015,218	$ 1,359,482
Minimum \| Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)		3 years
Minimum \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)		7 years
Maximum \| Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)		15 years
Maximum \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)		20 years
Weighted Average \| Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)	13 years	7 years
Weighted Average \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)	13 years	9 years

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 85.4	$ 109.5	$ 189.5	$ 181.0

Goodwill and Intangible Assets - Amortization Expense Over Next Five Fiscal Years (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 200,822
2024	200,822
2025	200,822
2026	200,822
2027	200,822
Thereafter	1,514,913
Net Carrying Value	$ 2,519,023	$ 1,524,635

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued insurance	$ 23,609	$ 20,473
Accrued freight	11,130	12,604
Accrued facilities	4,687	1,901
Professional services	10,380	11,993
Interest rate swaps	7,000	13,127
Accrued interest	48,595	19,775
Other accrued expenses	44,195	64,864
Total other current liabilities	$ 149,596	$ 144,737

Product Warranties (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
Product Warranties (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Jul. 25, 2022
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 219,468	$ 218,356	$ 216,230
Acquisitions	0	189	10,518
Divestitures	0	(4,345)	(2,245)
Warranties sold	879	1,052	1,986
Revenue recognized	(1,135)	(1,383)	(2,650)
Expense	17,019	26,910	26,129
Settlements	(17,311)	(21,311)	(31,612)
Balance, end of period	202,463	219,468	218,356
Current liabilities – Rebates, warranties and other customer-related liabilities	25,304	26,888	30,181
Noncurrent liabilities – Other long-term liabilities	177,159	192,580	188,175
Total product warranty liability	$ 202,463	$ 219,468	$ 218,356	$ 203,011
Acquisition-related Costs
Movement in Standard Product Warranty Accrual [Roll Forward]
Total product warranty liability				$ 16,500

Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Weighted-average remaining lease term	7 years 2 months 12 days
Weighted-average incremental borrowing rate	10.49%
Fixed lease costs	$ 35,419	$ 54,910	$ 107,938	$ 113,760
Short-term lease costs	19,221	17,051	8,350	8,478
Variable lease costs	$ 49,251	$ 54,316	$ 94,296	$ 62,317

Leases - Narrative (Details) $ in Millions	5 Months Ended
Leases - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)
Leases [Abstract]
Remeasurement of existing lease right-of-use assets	$ 110.2

Leases - Summary of Cash Flow Information (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating cash flows for operating leases	$ 34,104	$ 42,069	$ 91,024	$ 99,076
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 277,724	$ 10,601	$ 88,826	$ 19,785

Leases - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Leases [Abstract]
2023	$ 94,475
2024	89,095
2025	78,674
2026	72,396
2027	36,246
Thereafter	164,825
Total future minimum lease payments	535,711
Less: interest	171,473
Operating lease liability	$ 364,238

Long-Term Debt- Schedule of debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 25, 2022	Dec. 31, 2021	Sep. 24, 2020
Debt Instrument [Line Items]
Principal Outstanding	$ 3,930,041		$ 3,080,500
Unamortized fair value adjustment	(460,293)
Unamortized Discount and Issuance Costs	(74,160)		(43,657)
Carrying Amount	3,395,588		3,036,843
Current liabilities - Current portion of long-term debt	29,000		26,000
Non-current liabilities - Long-term debt	3,366,588		3,010,843
Fair value	3,487,993		3,102,723
Level 1 \| Senior Notes
Debt Instrument [Line Items]
Fair value	907,993		531,900
Level 2 \| Line of Credit
Debt Instrument [Line Items]
Fair value	$ 2,580,000		2,570,823
Term loan facility, due April 2028
Debt Instrument [Line Items]
Effective Interest Rate	8.57%
Principal Outstanding	$ 2,554,500		2,580,500
Unamortized fair value adjustment	(348,769)
Unamortized Discount and Issuance Costs	0		(37,811)
Carrying Amount	$ 2,205,731		2,542,689
Term loan facility, due August 2028
Debt Instrument [Line Items]
Effective Interest Rate	9.69%
Principal Outstanding	$ 300,000		0
Unamortized fair value adjustment	0
Unamortized Discount and Issuance Costs	(21,538)		0
Carrying Amount	$ 278,462		0
6.125% senior notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
Effective Interest Rate	13.73%
Principal Outstanding	$ 365,541		500,000
Unamortized fair value adjustment	(111,524)
Unamortized Discount and Issuance Costs	0		(5,846)
Carrying Amount	$ 254,017		494,154
6.125% senior notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%			6.125%
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		0
Unamortized fair value adjustment	0
Unamortized Discount and Issuance Costs	(52,622)		0
Carrying Amount	$ 657,378		$ 0
8.750% Senior Secured Notes, due August 2028 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage		8.75%

Long-Term Debt- Schedule of debt maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2023	$ 29,000
2024	29,000
2025	29,000
2026	29,000
2027	29,000
Thereafter	3,785,041
Long-term debt	$ 3,930,041	$ 3,080,500

Long-Term Debt - Revolving Credit Facilities (Details) - Line of Credit - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Revolving Credit Facility And Letter Of Credit
Line of Credit Facility [Line Items]
Available	$ 1,060,000	$ 726,000
Revolving Credit Facility And Letter Of Credit \| Asset-based lending facility
Line of Credit Facility [Line Items]
Available	850,000	611,000
Revolving Credit Facility And Letter Of Credit \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Available	115,000	115,000
Revolving Credit Facility And Letter Of Credit \| Revolver due April 2023
Line of Credit Facility [Line Items]
Available	23,000
Revolving Credit Facility And Letter Of Credit \| Revolver due April 2026
Line of Credit Facility [Line Items]
Available	92,000
Revolving Credit Facility And Letter Of Credit \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Available	95,000	0
Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility \| Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Revolving Credit Facility \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letter of Credit
Line of Credit Facility [Line Items]
Long-term line of credit	48,000	45,000
Letter of Credit \| Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	48,000	45,000
Letter of Credit \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letter of Credit \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	$ 0	$ 0

Long-Term Debt - Merger Transaction (Details) - USD ($)	Jul. 25, 2022	Dec. 31, 2022
Line of Credit Facility [Line Items]
Proceeds from lines of credit	$ 1,000,000,000
8.750% Senior Secured Notes, due August 2028
Line of Credit Facility [Line Items]
Debt instrument, interest rate, stated percentage		8.75%
8.750% Senior Secured Notes, due August 2028 \| Senior Notes
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 710,000,000
Debt instrument, interest rate, stated percentage	8.75%
Secured Debt \| Side Car Term Loan Facility \| Line of Credit
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 300,000,000
Revolving Credit Facility \| ABL Credit Agreement \| Line of Credit
Line of Credit Facility [Line Items]
Available	611,000,000
Revolving Credit Facility \| ABL Facility \| Line of Credit
Line of Credit Facility [Line Items]
Available	850,000,000
Revolving Credit Facility \| ABL FILO Facility \| Line of Credit
Line of Credit Facility [Line Items]
Accordion feature, increase limit	$ 95,000,000

Long-Term Debt - Term Loan Facility Due April 2028 and Cash Flow Revolver (Details) - USD ($)	1 Months Ended
	Apr. 30, 2018	Apr. 12, 2018
Revolving Credit Facility \| ABL Facility
Debt Instrument [Line Items]
Available		$ 850,000,000
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
Term Loan Facility \| Minimum \| Leverage Ratio Target Achieve
Debt Instrument [Line Items]
Mandatory prepayment, percentage of annual excess cash flow	25.00%
Term Loan Facility \| Maximum \| Leverage Ratio Target Achieve
Debt Instrument [Line Items]
Mandatory prepayment, percentage of annual excess cash flow	0.00%
Term Loan Facility \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
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 \| Minimum \| Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee, as a percent	0.25%
Cash Flow Revolver \| Maximum \| Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee, as a percent	0.50%
Cash Flow Revolver \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Spread on variable rate, floor	0.00%
Cash Flow Revolver \| London Interbank Offered Rate (LIBOR) \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Cash Flow Revolver \| London Interbank Offered Rate (LIBOR) \| 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	$ 115,000,000

Long-Term Debt - ABL Facility due July 2027 (Details) - USD ($)	Apr. 12, 2018	Jul. 25, 2022
ABL Facility \| Minimum \| Commitment Fee Percentage One
Debt Instrument [Line Items]
Unused commitment fee, as a percent	0.25%
ABL Facility \| Secured Overnight Financing Rate
Debt Instrument [Line Items]
Spread on variable rate, floor	0.00%
ABL Facility \| Secured Overnight Financing Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
ABL Facility \| Secured Overnight Financing Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
ABL Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.25%
ABL Facility \| Base Rate \| Maximum
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, as a percent	0.25%
ABL FILO Facility \| Secured Overnight Financing Rate \| Line of Credit
Debt Instrument [Line Items]
Spread on variable rate, floor	0.00%
ABL FILO Facility \| Secured Overnight Financing Rate \| Minimum \| Line of Credit
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
ABL FILO Facility \| Secured Overnight Financing Rate \| 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]
Available		$ 850,000,000
Revolving Credit Facility \| ABL FILO Facility \| Line of Credit
Debt Instrument [Line Items]
Accordion feature, increase limit		$ 95,000,000
Revolving Credit Facility \| ABL Facility
Debt Instrument [Line Items]
Available	$ 850,000,000

Long-Term Debt - Side Car Term Loan Facility due August 2028 (Details) - Secured Debt - Side Car Term Loan Facility	Jul. 25, 2022 USD ($)
Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	5.625%
Spread on variable rate, floor	0.50%
Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	4.625%
Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount	$ 300,000,000
Quarterly installment payment, percentage factor	1.00%

Long-Term Debt - Senior Notes due January 2029 (Details) - USD ($)	Dec. 31, 2022	Jul. 25, 2022	Sep. 24, 2020
6.125% senior notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
6.125% senior notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%		6.125%
Aggregate principal amount			$ 500,000,000
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%
8.750% Senior Secured Notes, due August 2028 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage		8.75%
Aggregate principal amount		$ 710,000,000

Long-Term Debt - Senior Secured Notes due August 2028 (Details) - USD ($)	Dec. 31, 2022	Jul. 25, 2022	Sep. 24, 2020
8.750% Senior Secured Notes, due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%
8.750% Senior Secured Notes, due August 2028 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage		8.75%
Aggregate principal amount		$ 710,000,000
6.125% senior notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
6.125% senior notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%		6.125%
Aggregate principal amount			$ 500,000,000

Long-Term Debt - Repurchase of 6.125% Senior Notes (Details) - 6.125% senior notes due January 2029 - USD ($) $ in Millions	5 Months Ended	7 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Sep. 24, 2020
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%
Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%		6.125%
Debt Instrument, repurchased face amount	$ 34.5	$ 100.0
Repurchase amount	23.2	70.6
Recognized gain	$ 0.5	$ 28.4

Long-Term Debt - Redemption of 8.00% Senior Notes (Details) - Eight Percent Senior Notes Due 2026	1 Months Ended
	Apr. 30, 2021 USD ($)
Debt Instrument, Redemption [Line Items]
Debt instrument, interest rate, stated percentage	8.00%
Aggregate principal amount	$ 645,000,000
Redemption price	670,800,000
Loss on extinguishment of debt	41,900,000
Redemption premium	25,800,000
Write off of deferred debt issuance cost	$ 16,100,000

Long-Term Debt - Covenant Compliance (Details) - ABL Credit Agreement - Line of Credit	12 Months Ended
	Dec. 31, 2022 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

Long-Term Debt - Interest Rate Swaps (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
May 2019 Swap
Debt Instrument [Line Items]
Notional amount	$ 500,000,000
Notional amount paid	$ 500,000,000
Fixed rate paid (received)	2.168%
May 2019 Swap \| Other current assets
Debt Instrument [Line Items]
Asset	$ 7,000,000
May 2019 Swap \| Other assets
Debt Instrument [Line Items]
Asset	0	$ 11,543,000
May 2019 Swap \| Other current liabilities
Debt Instrument [Line Items]
Liabilities	$ 0	0
May 2019 Swap \| Other long-term liabilities
Debt Instrument [Line Items]
Liabilities		11,543,000
May 2019 Swap \| London Interbank Offered Rate (LIBOR) Swap Rate
Debt Instrument [Line Items]
Derivative, floor interest rate	0.00%
April 2021 Swaps
Debt Instrument [Line Items]
Notional amount	$ 1,000,000,000
Notional amount paid	$ 1,500,000,000
Fixed rate paid (received)	2.034%
Notional amount received	$ (500,000,000)
Fixed interest rate received	(2.168%)
April 2021 Swaps \| Other current assets
Debt Instrument [Line Items]
Asset	$ 0
April 2021 Swaps \| Other assets
Debt Instrument [Line Items]
Asset	95,361,000	0
April 2021 Swaps \| Other current liabilities
Debt Instrument [Line Items]
Liabilities	$ 7,000,000	13,127,000
April 2021 Swaps \| Other long-term liabilities
Debt Instrument [Line Items]
Liabilities		$ 28,279,000
April 2021 Swaps \| London Interbank Offered Rate (LIBOR) Swap Rate
Debt Instrument [Line Items]
Derivative, floor interest rate	0.50%

Employee Benefit Plans - Narrative (Details) $ in Millions	5 Months Ended	7 Months Ended	12 Months Ended
Employee Benefit Plans - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 28, 2022 plan
Defined Benefit Plan Disclosure [Line Items]
Allocated share-based compensation expense, net of tax	$ 6.6	$ 10.2	$ 16.3	$ 16.2
Deferred compensation liability, current and noncurrent	1.7		2.8
Deferred compensation plan assets	$ 1.7		$ 2.8
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Number of defined benefit plans \| plan					2

Employee Benefit Plans - Schedule of Assumptions Used to Determine Benefit Obligation (Details) - Pension Plan	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.45%		2.85%
Discount rate	4.40%	2.85%	2.50%
Expected return on plan assets	5.16%	4.85%	5.95%

Employee Benefit Plans - Schedule of Assumptions Used to Determine Net Periodic Benefit Cost (Income) (Details) - Pension Plan	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.40%	2.85%	2.50%
Expected return on plan assets	5.16%	4.85%	5.95%

Employee Benefit Plans - Schedule of Changes in Projected Benefit Obligation (Details) - Pension Plan - USD ($) $ in Thousands	5 Months Ended		7 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation – beginning of fiscal year	$ 70,676	$ 70,676	$ 97,134	$ 104,934
Service cost	0	0	23	54	$ 46
Interest cost	1,254	1,254	1,529	2,542	3,231
Benefits paid		(2,607)	(3,339)	(6,641)
Actuarial gains		(5,859)	(13,523)	(3,755)
Divestitures		0	(11,148)	0
End of period	63,464	63,464	70,676	97,134	$ 104,934
Accumulated benefit obligation at end of period	$ 63,464	$ 63,464	$ 70,676	$ 97,134

Employee Benefit Plans - Schedule of Changes in Plan Assets (Details) - Pension Plan - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Beginning of period	$ 63,627	$ 98,954	$ 94,215
Actual return on plan assets	(4,284)	(16,524)	8,162
Company contributions	0	0	3,218
Benefits paid	(2,606)	(3,339)	(6,641)
Divestitures	0	(15,464)	0
End of period	56,737	63,627	98,954
Funded status at end of period	(6,727)	$ (7,049)	1,820
Noncurrent assets	0		5,098
Noncurrent liabilities	(6,727)		(3,278)
Assets (liabilities) recognized in consolidated balance sheets	$ (6,727)		$ 1,820

Employee Benefit Plans - Schedule of Weighted Average Assets Allocation by Assets Category (Details) - Pension Plan	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, actual plan asset allocations	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, actual plan asset allocations	38.00%	31.00%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, actual plan asset allocations	60.00%	67.00%
Real estate
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, actual plan asset allocations	2.00%	2.00%

Employee Benefit Plans - Schedule of Fair Value of Separate Accounts by Assets Category (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 56,737	$ 63,627	$ 63,627	$ 98,954	$ 94,215
Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	29,421			45,445
Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	27,316			53,509
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Plan assets	27			20
Cash and cash equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	27			20
Cash and cash equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
Growth funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	4,271			6,649
Growth funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	4,271			6,649
Growth funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
Real estate funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,395			2,072
Real estate funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,395			2,072
Real estate funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
Equity income funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	4,217			6,197
Equity income funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	4,217			6,197
Equity income funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
Index funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	9,036			12,642
Index funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	9,036			12,642
Index funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
International equity funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	3,795			4,883
International equity funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	3,795			4,883
International equity funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0			0
Fixed income funds
Defined Benefit Plan Disclosure [Line Items]
Plan assets	33,996			66,491
Fixed income funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	6,680			12,982
Fixed income funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 27,316			$ 53,509

Employee Benefit Plans - Schedule of Net Periodic Benefit Cost (Income) (Details) - Pension Plan - USD ($) $ in Thousands	5 Months Ended		7 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0	$ 23	$ 54	$ 46
Interest cost	1,254	$ 1,254	1,529	2,542	3,231
Expected return on assets	(1,316)		(2,650)	(5,439)	(4,958)
Amortization of prior service cost	0		0	65	62
Amortization of loss	0		117	416	433
Net periodic benefit income	$ (62)		$ (981)	$ (2,362)	$ (1,186)

Employee Benefit Plans - Schedule of Amounts in AOCI, Not Yet Recognized (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Unrecognized actuarial (gain) loss	$ 278	$ 4,946

Employee Benefit Plans - Schedule of Change in Plan Assets and Benefit Obligations Recognized in OCI (Details) - Pension Plan - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Net actuarial (gain) loss	$ (278)	$ 9,966	$ (6,479)	$ 1,777
Amortization of net actuarial gain (loss)	0	117	(416)	(433)
Amortization of prior service cost	0	0	(65)	(63)
Total recognized in other comprehensive (loss) income	$ (278)	$ 10,083	$ (6,960)	$ 1,281

Employee Benefit Plans - Schedule of Expected Benefit Payments (Details) - Pension Plan $ in Thousands	Dec. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
2023	$ 5,611
2024	5,536
2025	5,468
2026	5,408
2027	5,339
2028 - 2032	$ 24,721

Share-based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Income tax benefits recognized			$ 4.4		$ 7.5	$ 4.4
Period for recognition				3 years 4 months 24 days
Unrecognized share-based compensation expense	$ 57.4	$ 57.4		$ 57.4
Pre-Merger Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash used to settle award		41.6
Allocated share-based compensation expense		21.9
Unrecognized share-based compensation expense	18.0	18.0		18.0
Pre-Merger Awards \| Employee-Related Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liability to be cash settled	92.9	92.9		92.9
Pre-Merger Awards \| Other Long-Term Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liability to be cash settled	$ 16.0	16.0		$ 16.0
Incentive Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				5 years
Granted (in shares)	800,000
Forfeited (in shares)				0
Allocated share-based compensation expense		2.3
Unrecognized share-based compensation expense	$ 39.4	$ 39.4		$ 39.4
Minimum \| Pre-Merger Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Maximum \| Pre-Merger Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				5 years

Share-based Compensation - Average Assumptions for Equity Awards Granted (Details) - Incentive Unit	5 Months Ended
	Dec. 31, 2022 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Underlying price (in usd per share)	$ 100.00
Volatility rate	45.50%
Expected term (in years)	6 years 1 month 6 days
Risk-free interest rate	4.20%

Income Taxes - Schedule of Components of Income Tax Provision (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Current:
Federal	$ 14,096	$ 148,371	$ 219,379	$ (1,343)
State	3,307	38,814	64,509	7,316
Foreign	4,480	5,315	11,590	3,909
Total current	21,883	192,500	295,478	9,882
Deferred:
Federal	(31,529)	(23,867)	(43,980)	82
State	(5,632)	(4,637)	(18,363)	1,462
Foreign	205	1,818	2,833	(5,863)
Total deferred	(36,956)	(26,686)	(59,510)	(4,319)
Effective tax rate	$ (15,073)	$ 165,814	$ 235,968	$ 5,563

Income Taxes - Schedule of Effective Income Tax Reconciliation (Details)	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal income tax statutory rate	21.00%	21.00%	21.00%	21.00%
State income taxes, net of federal income tax	3.90%	4.00%	3.80%	(1.60%)
Non-deductible expenses	(4.60%)	0.70%	0.40%	(0.90%)
Foreign tax and other credits	8.90%	(0.20%)	(1.60%)	0.70%
Global intangible low-taxed income	(8.70%)	0.00%	0.90%	(0.90%)
Goodwill impairment	0.00%	0.00%	0.00%	(19.90%)
Other	(1.30%)	0.00%	1.70%	0.40%
Effective tax rate	19.20%	25.50%	26.20%	(1.20%)

Income Taxes - Tax Effect of Temporary Differences (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Inventory obsolescence	$ 9,678			$ 4,363
Allowance for credit losses	3,341			2,511
Accrued and deferred compensation	20,942			13,136
Accrued insurance liability	9,268			7,895
Net operating loss and tax credit carryover	27,211			41,732
Defined benefit plans	2,221			1,148
Leases	84,144			72,812
Warranty liabilities	42,843			44,925
Debt	0			5,713
Other	55,493			46,922
Total deferred income tax assets	255,141			241,157
Valuation allowance	(3,158)	$ (3,006)	$ (12,630)	(15,634)	$ (11,996)	$ (10,347)
Net deferred income tax assets	251,983			225,523
Deferred income tax liabilities:
Intangible assets	(573,826)			(310,598)
Property-related items	(90,042)			(78,132)
Stock basis	(12,680)			(12,733)
Leases	(84,203)			(72,098)
Debt	(103,671)			0
Other	(38,612)			(2,296)
Total deferred income tax liabilities	(903,034)			(475,857)
Total deferred income tax liability, net	$ (651,051)			$ (250,334)

Income Taxes - Narrative (Details) - USD ($) $ in Millions	5 Months Ended	7 Months Ended	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Income Tax [Line Items]
Operating loss carryforwards	$ 27.2
Unrecognized tax benefits, including interest and penalties	18.0
Accrued interest and penalties related to uncertain tax positions	3.3
Unrecognized tax benefits that would impact effective tax rate	14.7
Effective tax rate interest and penalties	0.2	$ 0.6	$ 0.2	$ 0.3
Anticipated reversal of unrecognized tax benefits in next twelve months	2.6
Federal
Schedule Of Income Tax [Line Items]
Operating loss carryforwards	15.4
State
Schedule Of Income Tax [Line Items]
Operating loss carryforwards	11.2
Foreign tax authority
Schedule Of Income Tax [Line Items]
Operating loss carryforwards	$ 0.6

Income Taxes - Rollforward of Valuation Allowance on Deferred Taxes Activity (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 3,006	$ 15,634	$ 11,996	$ 10,347
Additions (reductions)	152	(3,004)	3,638	1,649
Ending balance	3,158	12,630	15,634	11,996
Valuation allowance	3,158	$ 12,630	$ 15,634	$ 11,996
Acquisition-related Costs
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 9,600
Valuation allowance

Income Taxes - Rollforward of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 14,928	$ 14,845	$ 9,403	$ 10,107
Additions based on tax positions related to current year	232	0	6,037	194
Additions (reductions) for tax positions of prior years	5	83	15
Additions (reductions) for tax positions of prior years				(39)
Reductions resulting from expiration of statute of limitations	(409)	0	(610)	(859)
Ending balance	$ 14,756	$ 14,928	$ 14,845	$ 9,403

Fair Value of Financial Instruments and Fair Value Measurements (Details) $ in Millions	Dec. 31, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 1.7
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	1.6
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 0.1

Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,755,441	$ 1,176,339	$ 441,805	$ 935,318
Other comprehensive (loss) income	34,509	76,231	45,905	(19,119)
Ending balance	1,728,945	1,750,249	1,176,339	441,805
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(5,612)	(51,517)	(32,398)
Other comprehensive (loss) income	34,509	76,231	45,905	(19,119)
Ending balance	34,509	70,619	(5,612)	(51,517)
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	22,741	16,147
Other comprehensive (loss) income	(6,789)	(1,367)	6,594
Ending balance	(6,789)	21,374	22,741	16,147
Unrealized (Loss) Gain on Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(23,407)	(58,625)
Other comprehensive (loss) income	40,962	78,720	35,218
Ending balance	40,962	55,313	(23,407)	(58,625)
Unrecognized (Loss) Gain on Retirement Benefits
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(4,946)	(9,039)
Other comprehensive (loss) income	336	0	4,093
Ending balance	336	(4,946)	(4,946)	(9,039)
Changes in Retirement Related Benefit Plans from Divestitures
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	0	0
Other comprehensive (loss) income	0	(1,122)	0
Ending balance	$ 0	$ (1,122)	$ 0	$ 0

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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+ Details

Reportable Segment and Geographical Information - Schedule of Segment Reporting Information by Segment (Details) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Total net sales	$ 2,744,148	$ 3,736,084		$ 5,583,137	$ 4,617,369
Total reportable adjusted segment EBITDA	384,301	555,718		828,695	709,458
Corporate and Other	(172,331)	331,996		601,451	(691,362)
Depreciation and amortization	(130,153)	(166,177)		(292,901)	(284,602)
Interest expense	(157,191)	(101,078)		(191,301)	(213,610)
Foreign exchange (loss) gain	(4,809)	686		(3,749)	1,068
Gain (loss) on extinguishment of debt	474	28,354		(42,234)	0
Other income, net	1,140	101		1,866	1,833
Loss (income) before income taxes	(78,569)	649,600		901,827	(477,215)
Depreciation and amortization	130,153	166,177		292,901	284,602
Capital expenditures	98,008	64,848		114,715	81,851
Property, plant and equipment, net	618,064		$ 618,064	612,295
Total assets	7,193,650		7,193,650	5,827,460
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619		2,322,277	1,889,625
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130		1,364,080	1,141,946
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335		1,896,780	1,585,798
Operating Segments \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619		2,322,277	1,889,625
Total reportable adjusted segment EBITDA	149,433	202,682		239,491	233,716
Depreciation and amortization	(64,348)	(79,816)		(134,626)	(121,519)
Depreciation and amortization	64,348	79,816		134,626	121,519
Capital expenditures	43,741	22,935		49,001	22,197
Property, plant and equipment, net	273,709		273,709	251,627
Total assets	2,153,378		2,153,378	2,223,098
Operating Segments \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130		1,364,080	1,141,946
Total reportable adjusted segment EBITDA	57,331	143,880		265,671	241,182
Depreciation and amortization	(52,621)	(65,225)		(116,660)	(113,737)
Depreciation and amortization	52,621	65,225		116,660	113,737
Capital expenditures	13,470	17,304		33,198	28,558
Property, plant and equipment, net	167,096		167,096	155,346
Total assets	2,099,244		2,099,244	2,060,275
Operating Segments \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335		1,896,780	1,585,798
Total reportable adjusted segment EBITDA	177,537	209,156		323,533	234,560
Depreciation and amortization	(10,291)	(18,016)		(36,282)	(45,213)
Depreciation and amortization	10,291	18,016		36,282	45,213
Capital expenditures	28,909	16,153		16,934	26,833
Property, plant and equipment, net	139,382		139,382	174,440
Total assets	973,718		973,718	1,073,264
Corporate
Segment Reporting Information [Line Items]
Depreciation and amortization	(2,893)	(3,120)		(5,333)	(4,133)
Depreciation and amortization	2,893	3,120		5,333	4,133
Capital expenditures	11,888	$ 8,456		15,582	$ 4,263
Property, plant and equipment, net	37,877		37,877	30,882
Total assets	$ 1,967,310		$ 1,967,310	$ 470,823

Reportable Segment and Geographical Information - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total net sales	$ 2,744,148	$ 3,736,084	$ 5,583,137	$ 4,617,369
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619	2,322,277	1,889,625
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130	1,364,080	1,141,946
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335	1,896,780	1,585,798
Vinyl windows \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,178,609	1,542,525	2,190,887	1,763,565
Aluminum windows \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	37,653	55,078	85,735	74,672
Other \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	30,149	46,016	45,655	51,388
Vinyl siding \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	283,298	415,534	667,284	523,724
Metal \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	136,851	185,097	293,427	255,267
Injection molded \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	25,153	41,841	75,361	66,672
Stone \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	42,706	51,904	87,948	86,457
Stone veneer installation and other \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	104,441	144,754	240,060	209,826
Metal building products \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,140,259	1,473,662	1,107,733
Insulated metal panels \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	0	0	208,220	348,640
Metal coil coating \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	$ 0	$ 113,076	$ 214,898	$ 129,425

Reportable Segment and Geographical Information - Schedule of Disclosure on Geographic Areas (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Total sales:
Total net sales	$ 2,744,148	$ 3,736,084	$ 5,583,137	$ 4,617,369
Long-lived assets:
Total long-lived assets	983,616		934,903
U.S.
Total sales:
Total net sales	2,537,101	3,466,127	5,132,085	4,304,559
Long-lived assets:
Total long-lived assets	891,122		842,158
Canada
Total sales:
Total net sales	199,466	261,796	422,867	305,780
Long-lived assets:
Total long-lived assets	81,516		81,281
All other
Total sales:
Total net sales	7,581	$ 8,161	28,185	$ 7,030
Long-lived assets:
Total long-lived assets	$ 10,978		$ 11,464

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Commitments and Contingencies (Details) $ in Millions	1 Months Ended
Commitments and Contingencies (Details) $ in Millions	Jan. 31, 2023 complaint	Mar. 31, 2022 USD ($)	Aug. 31, 2021 USD ($)	Nov. 30, 2018 defendant	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Environmental Matters
Loss Contingencies [Line Items]
Liability accrual					$ 8.8	$ 8.8
Voigt Vs. C D R Case
Loss Contingencies [Line Items]
Number of defendants \| defendant				12
Awarded from other party			$ 100.0
Proceeds from the stipulation		$ 76.5
Voigt Vs. C D R Case \| Plaintiff's Counsel
Loss Contingencies [Line Items]
Awarded from other party			$ 23.5
CD&R Merger \| Subsequent Event
Loss Contingencies [Line Items]
Number of complaints filed \| complaint	2

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator for Basic and Diluted Earnings Per Common Share:
Net income (loss) applicable to common shares	$ (63,496)	$ 480,211	$ 658,044	$ (482,778)
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding		127,316	126,058	125,562
Common stock equivalents:
Weighted average diluted number of common shares outstanding (in shares)		128,894	126,795	125,562
Basic earnings (loss) per common share (in usd per share)		$ 3.77	$ 5.22	$ (3.84)
Diluted earnings (loss) per common share (in dollars per share)		$ 3.73	$ 5.19	$ (3.84)
Incentive Plan securities excluded from dilution (in shares)		30	275	2,559
Employee stock options
Common stock equivalents:
Weighted average number diluted shares outstanding adjustment (in shares)		1,578	737	0

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$ 73,726	$ 103,074	$ 178,330	$ 196,770
Income taxes paid (refunded)	187,777	56,243	267,399	(3,316)
Supplemental non-cash investing and financing activities –
Pushdown fair value adjustments	$ 1,522,432	$ 0	$ 0	$ 0