Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
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	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction Flag	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	0
Documents Incorporated by Reference	None.
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0000883902
Entity Public Float		$ 0

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
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, 2023	Dec. 31, 2021
Income Statement [Abstract]
Net sales	$ 2,744,148	$ 3,736,084	$ 5,402,434	$ 5,583,137
Cost of sales	2,232,049	2,929,699	4,197,442	4,384,062
Gross profit	512,099	806,385	1,204,992	1,199,075
Selling, general and administrative expenses	429,361	562,836	954,718	893,082
Loss (gain) on divestitures	921	(401,413)	10,080	(831,252)
Gain on legal settlements	0	(76,575)	0	0
Income from operations	81,817	721,537	240,194	1,137,245
Interest expense	(157,191)	(101,078)	(380,706)	(191,301)
Foreign exchange gain (loss)	(4,809)	686	6,768	(3,749)
(Loss) gain on extinguishment of debt	474	28,354	(184)	(42,234)
Other income, net	1,140	101	15,013	1,866
(Loss) income before income taxes	(78,569)	649,600	(118,915)	901,827
Income tax (benefit) expense	(15,073)	165,814	(43,390)	235,968
Net (loss) income	(63,496)	483,786	(75,525)	665,859
Net loss allocated to participating securities	0	(3,575)	0	(7,815)
Net (loss) income applicable to common shares, basic	$ (63,496)	$ 480,211	$ (75,525)	$ 658,044
Income per common share:
Basic (in USD per share)		$ 3.77		$ 5.22
Diluted (in USD per share)		$ 3.73		$ 5.19
Weighted average number of common shares outstanding:
Basic (in shares)		127,316		126,058
Diluted (in shares)		128,894		126,795

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, 2023	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (63,496)	$ 483,786	$ (75,525)	$ 665,859
Other comprehensive (loss) income, net of tax:
Foreign exchange translation (loss) gain	(6,789)	(1,367)	(2,764)	6,594
Unrealized (loss) gain on derivative instruments, net of income tax of $4,314, $(14,837), $(16,432), and $(12,063), respectively	40,962	62,462	(14,362)	14,054
Amount reclassified from Accumulated other comprehensive (loss) income into earnings	0	16,258	0	21,164
Unrecognized actuarial gains on pension obligation, net of income tax of $39, $58, $—, and $(3,195), respectively	336	0	484	4,093
Changes in retirement related benefit plans	0	(1,122)	0	0
Other comprehensive (loss) income	34,509	76,231	(16,642)	45,905
Comprehensive (loss) income	$ (28,987)	$ 560,017	$ (92,167)	$ 711,764

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, 2023	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on derivative instruments, tax	$ (14,837)	$ (16,432)	$ 4,314	$ (12,063)
Unrecognized actuarial gains (loss) on pension obligation, tax	$ 58	$ 0	$ 39	$ (3,195)

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 468,877	$ 553,551
Accounts receivable, net	596,621	665,936
Inventories	496,839	551,828
Other current assets	73,987	125,306
Total current assets	1,636,324	1,896,621
Property, plant and equipment, net	889,103	618,064
Lease right-of-use assets	365,292	365,552
Goodwill	1,681,764	1,688,548
Intangible assets, net	2,286,068	2,519,023
Other assets, net	74,790	105,842
Total assets	6,933,341	7,193,650
Current liabilities:
Current portion of long-term debt	29,000	29,000
Current portion of lease liabilities	64,711	61,899
Accounts payable	255,227	288,938
Accrued income and other taxes	57,058	21,867
Employee-related liabilities	113,081	184,187
Rebates, warranties and other customer-related liabilities	151,990	157,752
Other current liabilities	129,327	149,596
Total current liabilities	800,394	893,239
Long-term debt	3,382,550	3,366,588
Long-term lease liabilities	287,304	302,339
Deferred income tax liabilities	556,935	653,745
Other long-term liabilities	261,288	248,794
Total liabilities	5,288,471	5,464,705
Commitments and contingencies (Note 17)
Equity:
Common stock, $0.01 par value, 1,000 shares authorized, issued and outstanding at December 31, 2023; 1,000 shares authorized, 1,000 issued and 1,000 shares outstanding at December 31, 2022	0	0
Additional paid-in capital	1,766,024	1,757,932
Accumulated deficit	(139,021)	(63,496)
Accumulated other comprehensive income	17,867	34,509
Total equity	1,644,870	1,728,945
Total liabilities and equity	$ 6,933,341	$ 7,193,650

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000	1,000
Common stock, shares issued (in shares)	1,000	1,000
Common stock, shares outstanding (in shares)	1,000	1,000

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	(Accumulated Deficit) Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Treasury Stock
Beginning balance (in shares) at Dec. 31, 2020		125,425,931
Beginning balance at Dec. 31, 2020	$ 441,805	$ 1,255	$ 1,257,262	$ (764,685)	$ (51,517)	$ (510)
Beginning 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 (loss) 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 income (loss)	665,859			665,859
Ending balance (in shares) at Dec. 31, 2021		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)
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 (loss) 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 income (loss)	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	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]
Other comprehensive (loss) income	34,509
Net income (loss)	$ (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
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 (loss) income	34,509				34,509
Share-based compensation	2,323		2,323
Other	168		168
Net income (loss)	$ (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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive (loss) income	(16,642)				(16,642)
Share-based compensation	8,262		8,262
Other	(170)		(170)
Net income (loss)	$ (75,525)			(75,525)
Ending balance (in shares) at Dec. 31, 2023	1,000	1,000
Ending balance at Dec. 31, 2023	$ 1,644,870	$ 0	$ 1,766,024	$ (139,021)	$ 17,867	$ 0
Ending balance (in shares) at Dec. 31, 2023						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, 2023	Dec. 31, 2021
Cash flows from operating activities:
Net (loss) income	$ (63,496)	$ 483,786	$ (75,525)	$ 665,859
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	130,153	166,177	412,597	292,901
Amortization of debt issuance costs, debt discount and fair values	38,997	19,952	91,816	28,722
Share-based compensation expense	2,323	17,099	8,262	29,003
Non-cash lease expense	0	0	6,346	3,305
Loss (gain) on extinguishment of debt	(474)	(28,354)	184	42,234
Unrealized (gain) loss on foreign currency exchange rates	6,970	0	(2,200)	0
Asset impairments	0	368	0	22,210
Loss (gain) on divestitures	921	(401,413)	10,080	(831,252)
Loss (gain) on sale of assets	398	(2,670)	328	0
Amortization of inventory and other fair value step-ups	66,400	1,238	0	0
Provision for credit losses	2,053	3,811	8,195	3,604
Deferred income taxes	(36,956)	(26,686)	(133,752)	(59,510)
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
Accounts receivable	92,590	(101,937)	73,476	(156,066)
Inventories	149,748	(12,956)	70,347	(311,242)
Income taxes	(44,867)	14,116	14,781	24,865
Prepaid expenses and other	26,052	31,367	25,849	(52,756)
Accounts payable	(40,102)	44,446	(40,489)	72,260
Accrued expenses	(114,098)	121,871	(64,605)	36,944
Other, net	(37,565)	852	(5,506)	(22,956)
Net cash provided by (used in) operating activities	179,047	331,067	400,184	(211,875)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	4,252	(218,450)	(528,250)
Capital expenditures	(98,008)	(64,848)	(193,935)	(114,715)
Proceeds from divestitures, net of cash divested	0	510,883	(10,080)	1,187,307
Proceeds from sale of property, plant and equipment	12,370	6,070	596	5,124
Net cash (used in) provided by investing activities	(85,638)	456,357	(421,869)	549,466
Cash flows from financing activities:
Proceeds from credit facilities	0	0	0	190,000
Payments on credit facilities	0	0	0	(190,000)
Proceeds from term loans	300,000	0	0	108,438
Payments on term loans	(13,000)	(13,000)	(29,000)	(25,905)
Payments to public stockholders	(1,612,434)	0	0	0
Proceeds from senior notes	710,000	0	0	0
Repurchases of senior notes	(23,180)	(70,560)	(33,885)	(670,800)
Payments of financing costs	(84,686)	0	0	(13,187)
Contributions from Parent, net	95,194	0	0	0
Payments on derivative financing obligations	0	(7,321)	0	(9,377)
Other	165	(3,206)	0	(6,418)
Net cash (used in) provided by financing activities	(627,941)	(94,087)	(62,885)	(617,249)
Effect of exchange rate changes on cash and cash equivalents	304	(5)	(104)	(150)
Net (decrease) increase in cash and cash equivalents	(534,228)	693,332	(84,674)	(279,808)
Cash and cash equivalents at beginning of period	1,087,779	394,447	553,551	674,255
Cash and cash equivalents at end of period	$ 553,551	$ 1,087,779	$ 468,877	$ 394,447

Basis of Presentation

12 Months Ended

Dec. 31, 2023

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, unless the context requires otherwise, the “Company”) is a holding company incorporated in Delaware. The Company is a leading exterior building products manufacturer by sales in North America and serves residential and commercial customers across new construction and the repair and remodel end markets. The Company is organized in three reportable segments: Aperture Solutions, Surface Solutions and Shelter Solutions.

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”), investment funds managed by Clayton, Dubilier and Rice, LLC (“CD&R”) became the indirect owners of all the issued and outstanding shares of common stock 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 shares were no longer traded on the New York Stock Exchange.

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 amounts in prior years’ Consolidated Statement of Cash Flows to conform to the current year’s presentation. All references herein for the years “2023,” “2022,” and “2021” represent the years ended December 31, 2023, December 31, 2022 and December 31, 2021.

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 and cash equivalents at end of period	$	1,109,588	(21,809)	$	1,087,779

Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

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, net sales 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; determining the fair value of contingent considerations, 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

Cash and cash equivalents mainly consist of highly liquid, unrestricted savings, checking, money market funds with maturities of less than three months and other bank accounts.

The following table sets forth the components of cash and cash equivalents:


	Successor
	December 31, 2023		December 31, 2022
Cash	$	228,975	$	553,551
Money market funds (Level 1 securities)	239,902		—
Total cash and cash equivalents	$	468,877	$	553,551

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	2,053	$	—	$	11,299	$	13,313
Provision for expected credit losses	8,195		2,053		3,811		3,604
Amounts charged against allowance for credit losses, net of recoveries	(1,595)		—		307		(1,729)
Allowance for credit losses of acquired company at date of acquisition	972		—		442		269
Divestitures	—		—		(80)		(4,158)
Ending balance	$	9,625	$	2,053	$	15,779	$	11,299

(1)In connection with the Merger, the beginning balance for 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 $— million for 2023, $— 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, and $22.2 million for 2021.

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 did not recognize any impairments of goodwill for any of the periods presented.

We have five operating segments, defined as “U.S. Aperture Solutions,” “Canadian Aperture Solutions,” “U.S. Surface Solutions,” “Canadian Surface Solutions,” and “Shelter Solutions.” As each operating segment represents a reporting unit, goodwill is assigned to each reporting unit.

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. 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 sites; warehouse and distribution locations; offices; and 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. 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.

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 net sales 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 net sales are 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 net sales 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.

A portion of the Company’s net sales, 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 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 estimated selling price based on normal pricing and discounting practices.

For 2023, one customer accounted for 13.4% 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 $15.9 million for 2023, $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 and $16.9 million for 2021. 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. For time-based awards, expense 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, 2023 and 2022 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

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 (loss) income on the Company’s Consolidated Statements of (Loss) Income, including the remeasurement of foreign denominated intercompany loans at current exchange rates.

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.

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 records 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 records 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 Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“Topic 848”), 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 2024, after which entities will no longer be permitted to apply the relief in Topic 848. During the second quarter of 2023, as the Company transitioned from LIBOR to alternative reference rates, the Company adopted Topic 848 which did not have a material impact on its Condensed Consolidated Financial Statements or accompanying notes.

In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. The ASU will likely result in us including the additional required disclosures when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ending December 31, 2024.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. The new guidance requires consistent categorization and greater disaggregation of information in the rate reconciliation, as well as further disaggregation of income taxes paid. This change is effective for annual periods beginning after December 15, 2024. Prospective application is required, with retrospective application permitted. The Company is currently evaluating the effect the updated guidance will have on its financial statement disclosures.

Mergers, Acquisitions and Divestitures

12 Months Ended

Dec. 31, 2023

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	793,858
Inventories	767,460
Property, plant and equipment	873,167
Lease right-of-use assets	275,050
Goodwill	1,599,327
Intangible assets	2,436,000
Other assets	119,920
Total assets acquired	7,952,368

Accounts payable	329,896
Accrued liabilities	634,915
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income tax liabilities	706,768
Other liabilities	288,636
Total liabilities assumed	4,679,687
Net assets acquired	$	3,272,681

During July 2023, the Company completed measurement period adjustments, which were mainly composed of a $291.5 million increase to property, plant and equipment and a $174.7 million decrease to intangible assets. The effect of measurement period adjustments on the estimated fair value elements were reflected as if the adjustments had been made as of the date of the Merger, including a $66.5 million cumulative catch-up to depreciation and amortization expense recorded during the three months ended July 1, 2023 resulting from the update in the fair market value of property, plant and equipment and intangible assets. The table below presents the Consolidated Statements of (Loss) Income line items impacted by the aforementioned adjustments for previously reported periods.


	Increase / (Decrease) due to Depreciation and Amortization
Consolidated Statements of (Loss) Income Line Item	July 25, 2022 through December 31, 2022		Three Months Ended April 1, 2023		Cumulative Catch-Up Recorded During Three Months Ended July 1, 2023
Cost of sales	$	38,852	$	26,303	$	65,155
Gross profit	$	(38,852)	$	(26,303)	$	(65,155)
Selling, general and administrative expenses	$	(1,632)	$	2,963	$	1,331
Income (loss) from operations	$	(37,220)	$	(29,266)	$	(66,486)

As part of pushdown accounting, the Company recorded goodwill to the reporting units expected to benefit from the business combination. The goodwill is mainly attributable to costs 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 following table sets forth the allocation of goodwill by the Company’s reportable segments as of the date of the Merger:


Aperture Solutions		Surface Solutions		Shelter Solutions		Total Goodwill
$	714,394	$	681,822	$	203,111	$	1,599,327

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


	Fair Value		Weighted Average Useful Life (in years)
Customer lists and relationships	$	1,816,000	17
Trademarks, trade names and other	620,000		15
Total	$	2,436,000

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 net sales 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

In August 2023, the Company completed the acquisition of M.A.C. Métal Architectural Inc. (“MAC Metal”), which became an indirect wholly-owned subsidiary of the Company. Headquartered in Saint-Hubert, Quebec, MAC Metal serves the North American residential and commercial markets with high-end steel siding and roofing products. MAC Metal will be included in the Company’s Surface Solutions reportable segment. In December 2023, the Company completed the acquisition of the Eastern Architectural Systems (“EAS”) business, whose operations are included in the Company’s Aperture Solutions reportable segment. EAS is based in Ft. Myers, Florida, and manufactures custom-made aluminum and vinyl impact windows and doors.

The total purchase price for these acquisitions was $234.9 million comprised of upfront cash payments of $217.7 million and earn-out contingent consideration of $16.8 million related to the MAC Metal transaction. The transactions are subject to a final working capital adjustment. The earn-out is payable over two consecutive twelve-month periods, with the first period starting in the month following the close of the applicable acquisition and payments are based upon achieving certain adjusted EBITDA-based metrics, as defined in the purchase agreement. The purchase price of these acquisitions was provisionally allocated to the assets acquired and liabilities assumed, which related primarily to inventory of $15.8 million, property, plant and equipment of $22.0 million, goodwill of $91.8 million, intangible assets such as, customer lists and trademarks, of $75.8 million and $34.3 million, contingent consideration of $16.8 million and noncurrent deferred income tax liabilities of $12.9 million. The estimated fair-value of the contingent consideration is recognized in other long-term liabilities on the Company’s Consolidated Balance Sheet.

Union Corrugating Company Holdings, Inc.

In December 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

In August 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

In April 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 U.S., 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.

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


	Fair Value
Cash	$	997
Accounts receivable	5,500
Inventories	4,446
Prepaid expenses and other current assets	823
Property, plant and equipment	2,500
Lease right of use assets	2,787
Trade name and customer relationship intangibles	51,600
Goodwill	33,148
Other assets	50
Total assets acquired	101,851
Accounts payable	1,676
Other accrued expenses	1,679
Lease liabilities	2,637
Other long-term liabilities	829
Total liabilities assumed	6,821
Net assets acquired	$	95,030

Divestitures

Coil Coatings

In June 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. During 2023, the Company recorded $10.1 million in expense resulting from a settlement to finalize working capital. 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

In August 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, 2023

Inventory Disclosure [Abstract]

Inventories

The following table sets forth the components of inventories:


	Successor
	December 31, 2023		December 31, 2022
Raw materials	$	291,093	$	312,380
Work in process	59,336		67,424
Finished goods	146,410		172,024
Total inventories	$	496,839	$	551,828

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	2,227	$	—	$	21,281	$	22,172
Provisions	1,890		3,805		7,197		5,155
Dispositions	(3,970)		(1,578)		(2,335)		(6,029)
Other	227		—		3,417		(17)
Ending balance	$	374	$	2,227	$	29,560	$	21,281

(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, 2023

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 (in Years)			Successor
				December 31, 2023		December 31, 2022
Land				$	58,690	$	16,970
Buildings and improvements	10	–	40	270,752		111,296
Machinery and equipment	10	–	15	856,140		526,764
				1,185,582		655,030
Less: accumulated depreciation and amortization				(296,479)		(36,966)
Total property, plant and equipment, net				$	889,103	$	618,064

Depreciation and amortization expense related to property, plant and equipment was $241.3 million for 2023, $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 and $103.0 million for 2021.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2023

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, 2021 (Predecessor)	$	541,196	$	655,098	$	161,762	$	1,358,056
Currency translation	(750)		(561)		—		(1,311)
Measurement period adjustments	(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	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
Go private measurement period adjustments	90,385		(108,630)		(70,976)		(89,221)
Acquisition related measurement period adjustments and other (1)	58,520		27,065		(903)		84,682
Currency translation	(1,781)		(464)		—		(2,245)
Balance, December 31, 2023 (Successor)	$	771,133	$	708,423	$	202,208	$	1,681,764

(1)Measurement period adjustments have been recorded in conjunction with the acquisition of MAC Metal and EAS during the period. See Note 3 — Mergers and Acquisitions for additional information.

Intangible Assets, Net

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


	Range of Life (in Years)			Weighted Average Amortization Period Remaining (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2023:
Trademarks, trade names and other		15		14	$	653,992	$	(59,208)	$	594,784
Customer lists and relationships	3	–	19	16	1,883,757		(192,473)		1,691,284
Total intangible assets					$	2,537,749	$	(251,681)	$	2,286,068


	Life (in Years)			Weighted Average Amortization Period Remaining (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2022:
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

Intangible assets are amortized on a straight-line basis. The following table sets forth the amortization expense related to intangible assets:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Amortization expense	$	171,300	$	85,400	$	109,500	$	189,500

The expected amortization expense over the next five years and thereafter for acquired intangible assets recorded as of December 31, 2023 is as follows:


	Amount
2024	$	191,053
2025	172,858
2026	147,386
2027	147,386
2028	144,952
Thereafter	1,482,433
Total	$	2,286,068

Other Current Liabilities

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Other Current Liabilities

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


	Successor
	December 31, 2023		December 31, 2022
Accrued insurance	$	22,190	$	23,609
Accrued freight	11,687		11,130
Accrued facilities	917		4,687
Professional services	2,000		10,380
Interest rate swaps	—		7,000
Accrued interest	50,692		48,595
Other accrued expenses	41,841		44,195
Total other current liabilities	$	129,327	$	149,596

Product Warranties

12 Months Ended

Dec. 31, 2023

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Balance, beginning of period(1)	$	202,463	$	203,011	$	218,356
Acquisitions	2,721		—		189
Divestitures	—		—		(4,345)
Warranties sold	1,385		879		1,052
Revenue recognized	(2,458)		(1,135)		(1,383)
Expense	33,245		17,019		26,910
Settlements	(43,119)		(17,311)		(21,311)
Balance, end of period	$	194,237	$	202,463	$	219,468
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities	$	23,029	$	25,304	$	26,888
Noncurrent liabilities – Other long-term liabilities	171,208		177,159		192,580
Total product warranty liability	$	194,237	$	202,463	$	219,468

(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, 2023

Leases [Abstract]

Leases

The following sets forth weighted average information about the Company’s lease portfolio as of December 31, 2023:


Weighted-average remaining lease term	7.4 years
Weighted-average incremental borrowing rate	10.63	%

The following table sets forth components of operating lease costs:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Fixed lease costs	$	109,870	$	35,419	$	54,910	$	107,938
Short-term lease costs	$	22,672	$	19,221	$	17,051	$	8,350
Variable lease costs	$	88,974	$	49,251	$	54,316	$	94,296

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Operating cash flows for operating leases	$	98,987	$	34,104	$	42,069	$	91,024
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	48,332	$	277,724	$	10,601	$	88,826

(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 year ended December 31, 2023, the Company renewed and terminated certain existing facility, transportation and equipment leases and received tenant improvement allowances, which resulted in a decrease of the net remeasurement of the existing lease right-of-use assets in the amount of $4.4 million.

The following table sets forth future minimum lease payments under non-cancelable leases as of December 31, 2023:


	Amount
2024	$	96,379
2025	88,626
2026	81,219
2027	43,643
2028	32,328
Thereafter	182,869
Total future minimum lease payments	525,064
Less: interest	173,049
Present value of future minimum lease payments	$	352,015

Long-Term Debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Long-Term Debt

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


			Successor
			December 31, 2023								December 31, 2022
	Effective Interest Rate		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount
Term loan facility, due April 2028	8.57	%	$	2,528,500	$	(292,442)	$	—	$	2,236,058	$	2,554,500	$	(348,769)	$	—	$	2,205,731
Term loan facility, due August 2028	9.69	%	297,000		—		(18,370)		278,630		300,000		—		(21,538)		$	278,462
6.125% Senior Notes due January 2029	13.73	%	318,699		(87,050)		—		231,649		365,541		(111,524)		—		$	254,017
8.750% Senior Secured Notes, due August 2028	10.61	%	710,000		—		(44,787)		665,213		710,000		—		(52,622)		$	657,378
Total long-term debt			$	3,854,199	$	(379,492)	$	(63,157)	$	3,411,550	$	3,930,041	$	(460,293)	$	(74,160)	$	3,395,588
Reflected as:
Current liabilities - Current portion of long-term debt									$	29,000							$	29,000
Non-current liabilities - Long-term debt									3,382,550								3,366,588
Total long-term debt									$	3,411,550							$	3,395,588
Fair value - Senior notes - Level 1									$	988,702							$	907,993
Fair value Term loans - Level 2									2,835,596								2,580,000
Total fair value									$	3,824,298							$	3,487,993

(1)In July 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:


	Amount
2024	$	29,000
2025	29,000
2026	29,000
2027	29,000
2028	3,419,500
2029	318,699
Total	$	3,854,199

Revolving Credit Facilities

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


	Successor
	December 31, 2023						December 31, 2022
	Available		Borrowings		Letters of Credit and Priority Payables		Available		Borrowings		Letters of Credit and Priority Payables
Asset-based lending facility	$	850,000	$	—	$	47,000	$	850,000	$	—	$	48,000
Cash flow revolver(1)	92,000		—		—		115,000		—		—
First-in-last-out tranche asset-based lending facility	95,000		—		—		95,000		—		—
Total	$	1,037,000	$	—	$	47,000	$	1,060,000	$	—	$	48,000

(1) Cash flow revolver commitments of $23.0 million matured in April 2023 and $92.0 million will 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”). On April 11, 2023, the Company amended the Cash Flow Credit Agreement to replace the adjusted LIBOR rate with the Secured Overnight Financing Rate (“SOFR”) rate.

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) a Term SOFR rate with a credit spread adjustment of 0.10% (subject to a floor of 0.50%) plus an applicable margin of 3.25% per annum or (ii) an alternate base rate plus an applicable margin of 2.25% per annum.

Loans outstanding under the Cash Flow Revolver bear annual interest at a floating rate measured by reference to, at the Company’s option, either (i) a Daily Simple SOFR rate or a Term SOFR rate with (only in the case of Term SOFR rate borrowings with an interest period greater than one month) a credit spread adjustment of 0.10% (subject to a floor of 0.00%) plus an applicable margin ranging from 2.50% to 3.00% per annum depending on the Company’s secured leverage ratio or (ii) an alternate base rate plus an applicable margin ranging from 1.50% to 2.00% per annum depending on the Company’s secured leverage ratio. There are no amortization payments under the Cash Flow Revolver. Additionally, unused commitments under the Cash Flow Revolver are subject to a fee ranging from 0.25% to 0.50% per annum depending on the Company’s secured leverage ratio.

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

•the net cash proceeds of (i) certain asset sales, (ii) certain debt offerings and (iii) certain insurance recovery and condemnation events; and

•50% of annual excess cash flow (as defined in the Cash Flow Credit Agreement), subject to reduction to 25% and 0% if specified secured leverage ratio targets are met to the extent that the amount of such excess cash flow exceeds $10.0 million. No payments were required in 2022 under the year 2021 excess cash flow calculation.

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.

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 (as defined below) 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 Notes in whole or in part at any time subject to certain prepayment premiums if the 6.125% Senior Notes were to be redeemed prior to September 15, 2025.

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 was January 15, 2023.

The 8.750% Senior Secured 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

The Company repurchased an aggregate principal amount of $46.8 million for $33.9 million in cash during the year ended December 31, 2023. The repurchases, which resulted in a write-off of associated unamortized debt discount and deferred financing costs, resulted in a loss of $0.2 million during 2023 were recognized as gain on extinguishment of debt in the Consolidated Statements of (Loss) Income.

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, 2023.

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		$	1,500,000
Forecasted term loan interest payments being hedged	1-month SOFR			1-month SOFR
Fixed rate paid	2.1680		%	2.0038		%
Origination date	July 12, 2019			April 17, 2023
Maturity date	July 12, 2023			April 15, 2026
Fair value at December 31, 2023 - Other assets, net	$	—		$	64,704
Fair value at December 31, 2022:
Other current assets	$	7,000		$	—
Other assets, net	$	—		$	95,361
Other current liabilities	$	—		$	7,000
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 SOFR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.

Employee Benefit Plans

12 Months Ended

Dec. 31, 2023

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. As of December 31, 2023 the MW Manufacturers, Inc. Retirement Plan and the Ply Gem Group Pension Plan were both merged into the Robertson-Ceco Corporation Master Pension Plan. The merger does not impact (in aggregate) benefits of any participant, associated plan obligations, assets or funded status.

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


	Successor
	December 31, 2023		December 31, 2022
Discount rate	5.70	%	5.45	%

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Discount rate	5.30	%	4.40	%	2.85	%
Expected return on plan assets	5.17	%	5.16	%	4.85	%

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, 2023, 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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Change in benefit obligation:
Beginning of period	$	63,464	$	70,676	$	97,134
Service cost	—		—		23
Interest cost	2,486		1,254		1,529
Benefits paid	(3,360)		(2,607)		(3,339)
Settlements	(27,097)		—		—
Actuarial gains	(51)		(5,859)		(13,523)
Divestitures	—		—		(11,148)
End of period	$	35,442	$	63,464	$	70,676
Accumulated benefit obligation at end of period	$	35,442	$	63,464	$	70,676

Change in plan assets:
Beginning of period	$	56,737	$	63,627	$	98,954
Actual return on plan assets	1,335		(4,284)		(16,524)
Benefits paid	(3,360)		(2,606)		(3,339)
Settlements	(27,098)		—		—
Divestitures	—		—		(15,464)
End of period	$	27,614	$	56,737	$	63,627

Funded status at end of period	$	(7,828)	$	(6,727)	$	(7,049)

			Successor
			December 31, 2023		December 31, 2022
Amounts recognized on the Consolidated Balance Sheets - Noncurrent liabilities			(7,828)		(6,727)

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


	Successor
Investment type	December 31, 2023		December 31, 2022
Equity securities	38	%	38	%
Debt securities	59	%	60	%
Real estate	3	%	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, 2023 and December 31, 2022, by asset category and by levels of fair value were as follows:


	Successor
	December 31, 2023						December 31, 2022
	Level 1		Level 2		Total		Level 1		Level 2		Total
Cash and cash equivalents	$	17	$	—	$	17	$	27	$	—	$	27
Mutual funds:
Growth funds	2,195		—		2,195		4,271		—		4,271
Real estate funds	762		—		762		1,395		—		1,395
Equity income funds	1,994		—		1,994		4,217		—		4,217
Index funds	4,440		—		4,440		9,036		—		9,036
International equity funds	1,817		—		1,817		3,795		—		3,795
Fixed income funds	3,314		13,075		16,389		6,680		27,316		33,996
Total	$	14,539	$	13,075	$	27,614	$	29,421	$	27,316	$	56,737

The following table sets forth the components of the net periodic benefit income:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Service cost	$	—	$	—	$	23	$	54
Interest cost	2,486		1,254		1,529		2,542
Expected return on assets	(2,100)		(1,316)		(2,650)		(5,439)
Amortization of prior service cost	—		—		—		65
Amortization of loss	—		—		117		416
Net periodic benefit income	$	386	$	(62)	$	(981)	$	(2,362)

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Net unrecognized actuarial loss (gain)	$	439	$	(278)	$	9,966	$	(6,479)
Recognition of net actuarial loss due to settlement	(17)		—		—		—
Amortization of net actuarial gain (loss)	—		—		117		(416)
Amortization of prior service cost	—		—		—		(65)
Total recognized in other comprehensive (loss) income	$	422	$	(278)	$	10,083	$	(6,960)

We expect to contribute $2.5 million to the Defined Benefit Plans in Fiscal Year Ending 2024. We expect the following benefit payments to be made:


Years ending	Amount
2024	$	3,323
2025	3,259
2026	3,202
2027	3,136
2028	3,048
Thereafter	13,960
	$	29,928

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 $16.1 million for 2023, $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, and $16.3 million for 2021.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

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+ Details

Share-based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

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, 2023, the Company had $27.6 million of employee-related liabilities and $1.2 million of other long-term liabilities on its Consolidated Balance Sheet related to the Pre-Merger Awards that will be settled in cash. For 2023, the Company paid out $97.5 million of cash to settle Pre-Merger Awards.

Incentive Units

Post the Merger in 2022 and pursuant to an incentive unit grant agreement, certain participants were granted incentive units in Camelot Return Ultimate, L.P. (the “Partnership”). Each incentive unit represents a conditional right to receive distributions from Camelot Parent in excess of the “participation threshold” of the incentive unit, as set forth in the grant documentation. In 2022, 0.8 million of incentive units were granted with no forfeitures. In 2023, 0.2 million of incentive units were granted with 0.1 million in forfeitures.

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. The fair value of each option grant is estimated on the grant date using the Black-Scholes option-pricing model, and the following weighted average assumptions:


	Successor
	Year Ended December 31, 2023			July 25, 2022 through December 31, 2022
Underlying price	$	100.00		$	100.00
Volatility rate	45.2		%	45.5		%
Expected term (in years)	6.1			6.1
Risk-free interest rate	4.1		%	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 year ended December 31, 2023, the amount of expense recognized from the Pre-Merger Awards was $16.6 million and from the incentive units was $8.3 million. For the period from July 25, 2022 through December 31, 2022, the amount of expense recognized from the Pre-Merger Awards was $21.9 million and from the incentive units was $2.3 million. As of December 31, 2023, the Company estimates that unrecognized expense is expected to be recognized over a weighted-average period of 3.5 years totaling $35.7 million, of which $3.5 million relates to Pre-Merger Awards and $32.2 relates to incentive units.

Income Taxes

12 Months Ended

Dec. 31, 2023

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Current:
Federal	$	63,036	$	14,096	$	148,371	$	219,379
State	9,692		3,307		38,814		64,509
Foreign	17,634		4,480		5,315		11,590
Total current	90,362		21,883		192,500		295,478
Deferred:
Federal	(94,580)		(31,529)		(23,867)		(43,980)
State	(33,605)		(5,632)		(4,637)		(18,363)
Foreign	(5,567)		205		1,818		2,833
Total deferred	(133,752)		(36,956)		(26,686)		(59,510)
Total income taxes	$	(43,390)	$	(15,073)	$	165,814	$	235,968

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Federal income tax statutory rate	21.0	%	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax	6.1	%	3.9	%	4.0	%	3.8	%
Non-deductible expenses	0.7	%	(1.1)	%	0.6	%	0.2	%
Foreign tax and other credits	2.3	%	8.9	%	(0.2)	%	(1.6)	%
Section 1245 recapture	(2.1)	%	—	%	—	%	—	%
Uncertain tax positions	1.3	%	—	%	0.1	%	0.6	%
Compensation related expenses	(4.2)	%	(3.5)	%	0.1	%	0.3	%
Global intangible low-taxed income	—	%	(8.7)	%	—	%	0.9	%
State rate differential(1)	10.9	%	—	%	—	%	—	%
Foreign rate differential	(2.2)	%	(1.4)	%	0.2	%	0.4	%
Other	2.7	%	0.1	%	(0.3)	%	0.6	%
Effective tax rate	36.5	%	19.2	%	25.5	%	26.2	%

(1)Related to the Merger transaction and internal restructuring.

The net deferred income tax liability consists of the following:


	Successor
	December 31, 2023		December 31, 2022
Deferred tax assets:
Inventory obsolescence	$	9,215	$	9,678
Allowance for credit losses	5,170		3,341
Accrued and deferred compensation	13,090		20,942
Accrued insurance liability	12,124		9,268
Net operating loss and tax credit carryover	15,102		27,211
Defined benefit plans	2,232		2,221
Leases	82,929		84,144
Section 163(j) interest	46,274		19,371
Section 174 costs	20,942		7,219
Warranty liabilities	39,860		42,843
Other	28,928		28,903
Total deferred income tax assets	275,866		255,141
Valuation allowance	(1,578)		(3,158)
Net deferred income tax assets	274,288		251,983

Deferred income tax liabilities:
Intangible assets	(491,948)		(573,826)
Property-related items	(124,826)		(90,042)
Stock basis	(15,197)		(12,680)
Leases	(87,964)		(84,203)
Debt	(82,866)		(103,671)
Other	(24,672)		(38,612)
Total deferred income tax liabilities	(827,473)		(903,034)
Total deferred income tax liability, net	$	(553,185)	$	(651,051)

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, 2023, the $15.1 million net operating loss carryforward included $11.6 million for U.S federal losses, $2.7 million for U.S. state losses, and $0.8 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 2023, 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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	3,158	$	3,006	$	15,634	$	11,996
Additions (reductions)	(1,580)		152		(3,004)		3,638
Ending balance	$	1,578	$	3,158	$	12,630	$	15,634

(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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance	$	14,756	$	14,928	$	14,845	$	9,403
Additions based on tax positions related to current year	245		232		—		6,037
Additions (reductions) for tax positions of prior years	(52)		5		83		15
Reductions resulting from expiration of statute of limitations	(2,799)		(409)		—		(610)
Ending balance	$	12,150	$	14,756	$	14,928	$	14,845

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, 2023, the reserve was $16.8 million, which includes interest and penalties of $4.7 million and is recorded in other long-term liabilities in the accompanying Consolidated Balance Sheets. Of this amount, $12.2 million, if recognized would have an impact on the Company's effective tax rate. Interest and penalties were $1.4 million for 2023, $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. 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 $10.7 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
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Fair Value of Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 because of the relatively short maturities of these instruments. The carrying amount of the contingent consideration approximates fair value because it was recorded as of December 31, 2023 during the measurement period. 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, 2023, the fair value of the short-term investments was $1.93 million, of which $1.87 million and $0.06 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, 2023

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, 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


	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, 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

Balance, December 31, 2022 (Successor)	$	(6,789)	$	40,962	$	336	$	—	$	34,509
Other comprehensive (loss) income	(2,764)		(14,362)		484		—		(16,642)
Balance, December 31, 2023 (Successor)	$	(9,553)	$	26,600	$	820	$	—	$	17,867

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Reportable Segment and Geographical Information

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Reportable Segment and Geographical Information

Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”) for purposes of allocating resources and evaluating financial performance. Our CODM, the Chief Executive Officer, reviews financial information presented on a consolidated basis, accompanied by information about our five operating segments, for the purposes of allocating resources and evaluating financial performance. 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 net sales or expenses are eliminated in consolidation.

The following table sets forth financial data by reportable segments:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Net sales:
Aperture Solutions	$	2,476,870	$	1,246,411	$	1,643,619	$	2,322,277
Surface Solutions	1,264,173		592,449		839,130		1,364,080
Shelter Solutions	1,661,391		905,288		1,253,335		1,896,780
Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137
Adjusted reportable segment EBITDA:
Aperture Solutions	$	336,095	$	149,433	$	202,682	$	239,491
Surface Solutions	224,561		57,331		143,880		265,671
Shelter Solutions	322,874		177,537		209,156		323,533
Total reportable adjusted segment EBITDA	883,530		384,301		555,718		828,695
Corporate and Other	(230,739)		(172,331)		331,996		601,451
Depreciation and amortization	(412,597)		(130,153)		(166,177)		(292,901)
Interest expense	(380,706)		(157,191)		(101,078)		(191,301)
Foreign exchange (loss) gain	6,768		(4,809)		686		(3,749)
Gain (loss) on extinguishment of debt	(184)		474		28,354		(42,234)
Other income, net	15,013		1,140		101		1,866
Loss (income) before income taxes	$	(118,915)	$	(78,569)	$	649,600	$	901,827

Depreciation and amortization:
Aperture Solutions	$	179,611	$	64,348	$	79,816	$	134,626
Surface Solutions	88,597		52,621		65,225		116,660
Shelter Solutions	139,481		10,291		18,016		36,282
Corporate	4,908		2,893		3,120		5,333
Total depreciation and amortization expense	$	412,597	$	130,153	$	166,177	$	292,901
Capital expenditures:
Aperture Solutions	$	57,327	$	43,741	$	22,935	$	49,001
Surface Solutions	49,926		13,470		17,304		33,198
Shelter Solutions	74,561		28,909		16,153		16,934
Corporate	12,121		11,888		8,456		15,582
Total capital expenditures	$	193,935	$	98,008	$	64,848	$	114,715

					Successor
					December 31, 2023		December 31, 2022
Property, plant and equipment, net:
Aperture Solutions					$	327,098	$	273,709
Surface Solutions					205,338		167,096
Shelter Solutions					345,207		139,382
Corporate					11,460		37,877
Total property, plant and equipment, net					$	889,103	$	618,064
Total assets:
Aperture Solutions					$	2,934,102	$	2,153,378
Surface Solutions					2,268,443		2,099,244
Shelter Solutions					1,111,679		973,718
Corporate					619,117		1,967,310
Total assets					$	6,933,341	$	7,193,650

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Aperture Solutions:
Vinyl windows	$	2,359,305	$	1,178,609	$	1,542,525	$	2,190,887
Aluminum windows	67,160		37,653		55,078		85,735
Other	50,405		30,149		46,016		45,655
Total	$	2,476,870	$	1,246,411	$	1,643,619	$	2,322,277

Surface Solutions:
Vinyl siding	$	611,749	$	283,298	$	415,534	$	667,284
Metal	329,363		136,851		185,097		293,427
Injection molded	58,517		25,153		41,841		75,361
Stone	74,326		42,706		51,904		87,948
Stone veneer installation and other	190,218		104,441		144,754		240,060
Total	$	1,264,173	$	592,449	$	839,130	$	1,364,080

Shelter Solutions:
Metal building products	$	1,661,391	$	905,288	$	1,140,259	$	1,473,662
Insulated metal panels	—		—		—		208,220
Metal coil coating	—		—		113,076		214,898
Total	$	1,661,391	$	905,288	$	1,253,335	$	1,896,780

Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Total net sales:
U.S.	$	4,983,912	$	2,537,101	$	3,466,127	$	5,132,085
Canada	415,134		199,466		261,796		422,867
All other	3,388		7,581		8,161		28,185
Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137

					Successor
					December 31, 2023		December 31, 2022
Long-lived assets:
U.S.					$	1,130,197	$	891,122
Canada					104,960		81,516
All other					19,238		10,978
Total long-lived assets					$	1,254,395	$	983,616

Net 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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
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, 2023 and $8.8 million at December 31, 2022. 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. and certain directors of Cornerstone Building Brands in the Delaware Court of Chancery. In January 2022, the Court approved a Stipulation of Compromise and Settlement setting forth the parties agreement to settle the litigation. The Company received cash settlement proceeds from the defendant’s insurers 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 court consolidated the two cases, and on May 3, 2023, selected Whitebark Value Partners LP as lead plaintiff. On July 14, 2023, the defendants moved to dismiss the operative complaint. The motion to dismiss was denied on January 10, 2024. The Company intends to vigorously defend against these claims. 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. In June 2023, a purported former stockholder filed a class action complaint in the United States District Court for the District of Delaware alleging that the Company’s disclosures issued in connection with the CD&R Merger were materially misleading in violation of Section 14(a) and Section 20(a) of the Securities Exchange Act of 1934. The complaint is captioned Water Island Merger Arbitrage Institutional Commingled Master Fund, L.P. v. Cornerstone Building Brands et al., Case No. 1:23-cv-00701 (D. Del.). The complaint alleges that the Company’s directors and officers issued misleading disclosures, which caused stockholders to approve the CD&R Merger at an unfair price. The plaintiff seeks unspecified monetary damages, interest, attorneys’ fees, expenses, and costs. On December 8, 2023, the defendants moved to dismiss the operative complaint, and, in the alternative, to stay the litigation. The Company intends to vigorously defend against these claims. The Company cannot predict with any degree of certainty the outcome of this matter 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.

Earnings Per Common Share

12 Months Ended

Dec. 31, 2023

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		December 31, 2021
Numerator for Basic and Diluted Earnings Per Common Share - Net income (loss) applicable to common shares	$	480,211	$	658,044
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding	127,316		126,058
Employee stock options	1,578		737
Weighted average diluted number of common shares outstanding	128,894		126,795
Basic earnings (loss) per common share	$	3.77	$	5.22
Diluted earnings (loss) per common share	$	3.73	$	5.19
Incentive Plan securities excluded from dilution(1)	30		275

(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, 2023

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	287,143	$	73,726	$	103,074	$	178,330
Income taxes paid (refunded)	$	36,316	$	187,777	$	56,243	$	267,399

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

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events In January 2024, the Board of Directors paid a dividend on our common stock in the aggregate amount of $231.6 million, which was received by our direct parent, Camelot Parent, and further distributed to Camelot Return Parent, an indirect parent of the Company. Camelot Return Parent used the funds received to redeem all 1,950,000 preferred units of Camelot Return Parent held by CD&R Pisces Holdings, L.P.

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2023
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 amounts in prior years’ Consolidated Statement of Cash Flows to conform to the current year’s presentation. All references herein for the years “2023,” “2022,” and “2021” represent the years ended December 31, 2023, December 31, 2022 and December 31, 2021.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, net sales and expenses, and related disclosures of contingent assets and liabilities in the 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; determining the fair value of contingent considerations, 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	Cash, Cash Equivalents Cash and cash equivalents mainly consist of highly liquid, unrestricted savings, checking, money market funds with maturities of less than three months and other bank accounts.
Accounts Receivable, Net	Accounts Receivable, Net The Company reports accounts receivable net of an allowance for expected credit losses. The Company establishes provisions for expected credit losses based on the Company’s assessment of the collectability of amounts owed to the Company by its customers. Such allowances are included in selling, general and administrative expenses in the Company’s 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 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.
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. 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 sites; warehouse and distribution locations; offices; and 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. 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.
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 net sales 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 net sales are 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 net sales 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. A portion of the Company’s net sales, 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 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 estimated selling price based on normal pricing and discounting practices.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising expense was $15.9 million for 2023, $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 and $16.9 million for 2021. 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. For time-based awards, expense 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, 2023 and 2022 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 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 (loss) income on the Company’s Consolidated Statements of (Loss) Income, including the remeasurement of foreign denominated intercompany loans at current exchange rates. 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.
Contingencies	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 records 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 records 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 Pronouncements In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“Topic 848”), 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 2024, after which entities will no longer be permitted to apply the relief in Topic 848. During the second quarter of 2023, as the Company transitioned from LIBOR to alternative reference rates, the Company adopted Topic 848 which did not have a material impact on its Condensed Consolidated Financial Statements or accompanying notes. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. The ASU will likely result in us including the additional required disclosures when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ending December 31, 2024. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. The new guidance requires consistent categorization and greater disaggregation of information in the rate reconciliation, as well as further disaggregation of income taxes paid. This change is effective for annual periods beginning after December 15, 2024. Prospective application is required, with retrospective application permitted. The Company is currently evaluating the effect the updated guidance will have on its financial statement disclosures.

Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Impacts of Correcting the Consolidated Statement of Cash Flow

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 and cash equivalents at end of period	$	1,109,588	(21,809)	$	1,087,779

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Components of Cash and Cash Equivalents

The following table sets forth the components of cash and cash equivalents:


	Successor
	December 31, 2023		December 31, 2022
Cash	$	228,975	$	553,551
Money market funds (Level 1 securities)	239,902		—
Total cash and cash equivalents	$	468,877	$	553,551

Schedule of Changes in Allowance for Credit Losses

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	2,053	$	—	$	11,299	$	13,313
Provision for expected credit losses	8,195		2,053		3,811		3,604
Amounts charged against allowance for credit losses, net of recoveries	(1,595)		—		307		(1,729)
Allowance for credit losses of acquired company at date of acquisition	972		—		442		269
Divestitures	—		—		(80)		(4,158)
Ending balance	$	9,625	$	2,053	$	15,779	$	11,299

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

Mergers, Acquisitions and Divestitures (Tables)

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Calculation of Total Consideration Paid

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 Fair Value of Net Assets Acquired

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	793,858
Inventories	767,460
Property, plant and equipment	873,167
Lease right-of-use assets	275,050
Goodwill	1,599,327
Intangible assets	2,436,000
Other assets	119,920
Total assets acquired	7,952,368

Accounts payable	329,896
Accrued liabilities	634,915
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income tax liabilities	706,768
Other liabilities	288,636
Total liabilities assumed	4,679,687
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

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


	Fair Value
Cash	$	997
Accounts receivable	5,500
Inventories	4,446
Prepaid expenses and other current assets	823
Property, plant and equipment	2,500
Lease right of use assets	2,787
Trade name and customer relationship intangibles	51,600
Goodwill	33,148
Other assets	50
Total assets acquired	101,851
Accounts payable	1,676
Other accrued expenses	1,679
Lease liabilities	2,637
Other long-term liabilities	829
Total liabilities assumed	6,821
Net assets acquired	$	95,030

Summary of Nonrecurring Adjustments

The table below presents the Consolidated Statements of (Loss) Income line items impacted by the aforementioned adjustments for previously reported periods.


	Increase / (Decrease) due to Depreciation and Amortization
Consolidated Statements of (Loss) Income Line Item	July 25, 2022 through December 31, 2022		Three Months Ended April 1, 2023		Cumulative Catch-Up Recorded During Three Months Ended July 1, 2023
Cost of sales	$	38,852	$	26,303	$	65,155
Gross profit	$	(38,852)	$	(26,303)	$	(65,155)
Selling, general and administrative expenses	$	(1,632)	$	2,963	$	1,331
Income (loss) from operations	$	(37,220)	$	(29,266)	$	(66,486)

Schedule of Allocation of Goodwill by the Reportable Segments

The following table sets forth the allocation of goodwill by the Company’s reportable segments as of the date of the Merger:


Aperture Solutions		Surface Solutions		Shelter Solutions		Total Goodwill
$	714,394	$	681,822	$	203,111	$	1,599,327

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, 2021 (Predecessor)	$	541,196	$	655,098	$	161,762	$	1,358,056
Currency translation	(750)		(561)		—		(1,311)
Measurement period adjustments	(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	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
Go private measurement period adjustments	90,385		(108,630)		(70,976)		(89,221)
Acquisition related measurement period adjustments and other (1)	58,520		27,065		(903)		84,682
Currency translation	(1,781)		(464)		—		(2,245)
Balance, December 31, 2023 (Successor)	$	771,133	$	708,423	$	202,208	$	1,681,764

(1)Measurement period adjustments have been recorded in conjunction with the acquisition of MAC Metal and EAS during the period. See Note 3 — Mergers and Acquisitions for additional information.

Schedule of Provisional Fair Value and Weighted Average Estimated Useful Life of Identifiable Intangible Assets

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


	Fair Value		Weighted Average Useful Life (in years)
Customer lists and relationships	$	1,816,000	17
Trademarks, trade names and other	620,000		15
Total	$	2,436,000

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Schedule of Components of Inventories

The following table sets forth the components of inventories:


	Successor
	December 31, 2023		December 31, 2022
Raw materials	$	291,093	$	312,380
Work in process	59,336		67,424
Finished goods	146,410		172,024
Total inventories	$	496,839	$	551,828

Schedule of Changes to the Allowance for Obsolete Inventory

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	2,227	$	—	$	21,281	$	22,172
Provisions	1,890		3,805		7,197		5,155
Dispositions	(3,970)		(1,578)		(2,335)		(6,029)
Other	227		—		3,417		(17)
Ending balance	$	374	$	2,227	$	29,560	$	21,281

(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, 2023

Property, Plant and Equipment [Abstract]

Schedule of Components of Property, Plant and Equipment, Net

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


	Range of Useful Lives (in Years)			Successor
				December 31, 2023		December 31, 2022
Land				$	58,690	$	16,970
Buildings and improvements	10	–	40	270,752		111,296
Machinery and equipment	10	–	15	856,140		526,764
				1,185,582		655,030
Less: accumulated depreciation and amortization				(296,479)		(36,966)
Total property, plant and equipment, net				$	889,103	$	618,064

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill by Reportable Segment

The following table sets forth the allocation of goodwill by the Company’s reportable segments as of the date of the Merger:


Aperture Solutions		Surface Solutions		Shelter Solutions		Total Goodwill
$	714,394	$	681,822	$	203,111	$	1,599,327

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, 2021 (Predecessor)	$	541,196	$	655,098	$	161,762	$	1,358,056
Currency translation	(750)		(561)		—		(1,311)
Measurement period adjustments	(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	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
Go private measurement period adjustments	90,385		(108,630)		(70,976)		(89,221)
Acquisition related measurement period adjustments and other (1)	58,520		27,065		(903)		84,682
Currency translation	(1,781)		(464)		—		(2,245)
Balance, December 31, 2023 (Successor)	$	771,133	$	708,423	$	202,208	$	1,681,764

(1)Measurement period adjustments have been recorded in conjunction with the acquisition of MAC Metal and EAS during the period. See Note 3 — Mergers and Acquisitions for additional information.

Schedule of Components of Intangible Assets

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


	Range of Life (in Years)			Weighted Average Amortization Period Remaining (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2023:
Trademarks, trade names and other		15		14	$	653,992	$	(59,208)	$	594,784
Customer lists and relationships	3	–	19	16	1,883,757		(192,473)		1,691,284
Total intangible assets					$	2,537,749	$	(251,681)	$	2,286,068


	Life (in Years)			Weighted Average Amortization Period Remaining (Years)	Cost		Accumulated Amortization		Net Carrying Value
As of December 31, 2022:
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

Schedule of Amortization Expense Related to Intangible Assets

The following table sets forth the amortization expense related to intangible assets:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Amortization expense	$	171,300	$	85,400	$	109,500	$	189,500

Schedule of Expected Amortization Expense

The expected amortization expense over the next five years and thereafter for acquired intangible assets recorded as of December 31, 2023 is as follows:


	Amount
2024	$	191,053
2025	172,858
2026	147,386
2027	147,386
2028	144,952
Thereafter	1,482,433
Total	$	2,286,068

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of Components of Other Current Liabilities

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


	Successor
	December 31, 2023		December 31, 2022
Accrued insurance	$	22,190	$	23,609
Accrued freight	11,687		11,130
Accrued facilities	917		4,687
Professional services	2,000		10,380
Interest rate swaps	—		7,000
Accrued interest	50,692		48,595
Other accrued expenses	41,841		44,195
Total other current liabilities	$	129,327	$	149,596

Product Warranties (Tables)

12 Months Ended

Dec. 31, 2023

Product Warranties Disclosures [Abstract]

Schedule of Changes in Carrying Amount of Product Warranties Liability

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Balance, beginning of period(1)	$	202,463	$	203,011	$	218,356
Acquisitions	2,721		—		189
Divestitures	—		—		(4,345)
Warranties sold	1,385		879		1,052
Revenue recognized	(2,458)		(1,135)		(1,383)
Expense	33,245		17,019		26,910
Settlements	(43,119)		(17,311)		(21,311)
Balance, end of period	$	194,237	$	202,463	$	219,468
Reflected as:
Current liabilities – Rebates, warranties and other customer-related liabilities	$	23,029	$	25,304	$	26,888
Noncurrent liabilities – Other long-term liabilities	171,208		177,159		192,580
Total product warranty liability	$	194,237	$	202,463	$	219,468

(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, 2023

Leases [Abstract]

Schedule of Weighted Average Information and Components of Operating Lease Costs

The following sets forth weighted average information about the Company’s lease portfolio as of December 31, 2023:


Weighted-average remaining lease term	7.4 years
Weighted-average incremental borrowing rate	10.63	%

The following table sets forth components of operating lease costs:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Fixed lease costs	$	109,870	$	35,419	$	54,910	$	107,938
Short-term lease costs	$	22,672	$	19,221	$	17,051	$	8,350
Variable lease costs	$	88,974	$	49,251	$	54,316	$	94,296

Schedule of Cash and Non-Cash Lease Activities

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Operating cash flows for operating leases	$	98,987	$	34,104	$	42,069	$	91,024
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	48,332	$	277,724	$	10,601	$	88,826

(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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	287,143	$	73,726	$	103,074	$	178,330
Income taxes paid (refunded)	$	36,316	$	187,777	$	56,243	$	267,399

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

Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases

The following table sets forth future minimum lease payments under non-cancelable leases as of December 31, 2023:


	Amount
2024	$	96,379
2025	88,626
2026	81,219
2027	43,643
2028	32,328
Thereafter	182,869
Total future minimum lease payments	525,064
Less: interest	173,049
Present value of future minimum lease payments	$	352,015

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of Components of Long-Term Debt

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


			Successor
			December 31, 2023								December 31, 2022
	Effective Interest Rate		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount		Principal Outstanding		Unamortized Fair Value Adjustment(1)		Unamortized Discount and Issuance Costs		Carrying Amount
Term loan facility, due April 2028	8.57	%	$	2,528,500	$	(292,442)	$	—	$	2,236,058	$	2,554,500	$	(348,769)	$	—	$	2,205,731
Term loan facility, due August 2028	9.69	%	297,000		—		(18,370)		278,630		300,000		—		(21,538)		$	278,462
6.125% Senior Notes due January 2029	13.73	%	318,699		(87,050)		—		231,649		365,541		(111,524)		—		$	254,017
8.750% Senior Secured Notes, due August 2028	10.61	%	710,000		—		(44,787)		665,213		710,000		—		(52,622)		$	657,378
Total long-term debt			$	3,854,199	$	(379,492)	$	(63,157)	$	3,411,550	$	3,930,041	$	(460,293)	$	(74,160)	$	3,395,588
Reflected as:
Current liabilities - Current portion of long-term debt									$	29,000							$	29,000
Non-current liabilities - Long-term debt									3,382,550								3,366,588
Total long-term debt									$	3,411,550							$	3,395,588
Fair value - Senior notes - Level 1									$	988,702							$	907,993
Fair value Term loans - Level 2									2,835,596								2,580,000
Total fair value									$	3,824,298							$	3,487,993

(1)In July 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 Maturity of Debt

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


	Amount
2024	$	29,000
2025	29,000
2026	29,000
2027	29,000
2028	3,419,500
2029	318,699
Total	$	3,854,199

Schedule of Availability Under Credit Facilities

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


	Successor
	December 31, 2023						December 31, 2022
	Available		Borrowings		Letters of Credit and Priority Payables		Available		Borrowings		Letters of Credit and Priority Payables
Asset-based lending facility	$	850,000	$	—	$	47,000	$	850,000	$	—	$	48,000
Cash flow revolver(1)	92,000		—		—		115,000		—		—
First-in-last-out tranche asset-based lending facility	95,000		—		—		95,000		—		—
Total	$	1,037,000	$	—	$	47,000	$	1,060,000	$	—	$	48,000

(1) Cash flow revolver commitments of $23.0 million matured in April 2023 and $92.0 million will 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		$	1,500,000
Forecasted term loan interest payments being hedged	1-month SOFR			1-month SOFR
Fixed rate paid	2.1680		%	2.0038		%
Origination date	July 12, 2019			April 17, 2023
Maturity date	July 12, 2023			April 15, 2026
Fair value at December 31, 2023 - Other assets, net	$	—		$	64,704
Fair value at December 31, 2022:
Other current assets	$	7,000		$	—
Other assets, net	$	—		$	95,361
Other current liabilities	$	—		$	7,000
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 SOFR yield curves. These interest rate swaps are classified within Level 2 of the fair value hierarchy because they are valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates.

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Schedule of Weighted Average Actuarial Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost

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


	Successor
	December 31, 2023		December 31, 2022
Discount rate	5.70	%	5.45	%

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Discount rate	5.30	%	4.40	%	2.85	%
Expected return on plan assets	5.17	%	5.16	%	4.85	%

Schedule of Changes in Projected Benefit Obligation and 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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022
Change in benefit obligation:
Beginning of period	$	63,464	$	70,676	$	97,134
Service cost	—		—		23
Interest cost	2,486		1,254		1,529
Benefits paid	(3,360)		(2,607)		(3,339)
Settlements	(27,097)		—		—
Actuarial gains	(51)		(5,859)		(13,523)
Divestitures	—		—		(11,148)
End of period	$	35,442	$	63,464	$	70,676
Accumulated benefit obligation at end of period	$	35,442	$	63,464	$	70,676

Change in plan assets:
Beginning of period	$	56,737	$	63,627	$	98,954
Actual return on plan assets	1,335		(4,284)		(16,524)
Benefits paid	(3,360)		(2,606)		(3,339)
Settlements	(27,098)		—		—
Divestitures	—		—		(15,464)
End of period	$	27,614	$	56,737	$	63,627

Funded status at end of period	$	(7,828)	$	(6,727)	$	(7,049)

			Successor
			December 31, 2023		December 31, 2022
Amounts recognized on the Consolidated Balance Sheets - Noncurrent liabilities			(7,828)		(6,727)

Schedule of Weighted Average Asset Allocations by Asset Category

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


	Successor
Investment type	December 31, 2023		December 31, 2022
Equity securities	38	%	38	%
Debt securities	59	%	60	%
Real estate	3	%	2	%
Total	100	%	100	%

Schedule of Fair Values of Assets of Defined Benefit Plans

The fair values of the assets of the defined benefit plans at December 31, 2023 and December 31, 2022, by asset category and by levels of fair value were as follows:


	Successor
	December 31, 2023						December 31, 2022
	Level 1		Level 2		Total		Level 1		Level 2		Total
Cash and cash equivalents	$	17	$	—	$	17	$	27	$	—	$	27
Mutual funds:
Growth funds	2,195		—		2,195		4,271		—		4,271
Real estate funds	762		—		762		1,395		—		1,395
Equity income funds	1,994		—		1,994		4,217		—		4,217
Index funds	4,440		—		4,440		9,036		—		9,036
International equity funds	1,817		—		1,817		3,795		—		3,795
Fixed income funds	3,314		13,075		16,389		6,680		27,316		33,996
Total	$	14,539	$	13,075	$	27,614	$	29,421	$	27,316	$	56,737

Schedule of Components of the Net Periodic Benefit Income

The following table sets forth the components of the net periodic benefit income:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Service cost	$	—	$	—	$	23	$	54
Interest cost	2,486		1,254		1,529		2,542
Expected return on assets	(2,100)		(1,316)		(2,650)		(5,439)
Amortization of prior service cost	—		—		—		65
Amortization of loss	—		—		117		416
Net periodic benefit income	$	386	$	(62)	$	(981)	$	(2,362)

Schedule of Changes in Plan Assets and Benefit Obligation Recognized in OCI

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Net unrecognized actuarial loss (gain)	$	439	$	(278)	$	9,966	$	(6,479)
Recognition of net actuarial loss due to settlement	(17)		—		—		—
Amortization of net actuarial gain (loss)	—		—		117		(416)
Amortization of prior service cost	—		—		—		(65)
Total recognized in other comprehensive (loss) income	$	422	$	(278)	$	10,083	$	(6,960)

Schedule of Expected Benefit Payments

We expect the following benefit payments to be made:


Years ending	Amount
2024	$	3,323
2025	3,259
2026	3,202
2027	3,136
2028	3,048
Thereafter	13,960
	$	29,928

Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Cost for the Awards on a Straight-Line Basis

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. The fair value of each option grant is estimated on the grant date using the Black-Scholes option-pricing model, and the following weighted average assumptions:


	Successor
	Year Ended December 31, 2023			July 25, 2022 through December 31, 2022
Underlying price	$	100.00		$	100.00
Volatility rate	45.2		%	45.5		%
Expected term (in years)	6.1			6.1
Risk-free interest rate	4.1		%	4.2		%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Provision for Income Taxes

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Current:
Federal	$	63,036	$	14,096	$	148,371	$	219,379
State	9,692		3,307		38,814		64,509
Foreign	17,634		4,480		5,315		11,590
Total current	90,362		21,883		192,500		295,478
Deferred:
Federal	(94,580)		(31,529)		(23,867)		(43,980)
State	(33,605)		(5,632)		(4,637)		(18,363)
Foreign	(5,567)		205		1,818		2,833
Total deferred	(133,752)		(36,956)		(26,686)		(59,510)
Total income taxes	$	(43,390)	$	(15,073)	$	165,814	$	235,968

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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Federal income tax statutory rate	21.0	%	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax	6.1	%	3.9	%	4.0	%	3.8	%
Non-deductible expenses	0.7	%	(1.1)	%	0.6	%	0.2	%
Foreign tax and other credits	2.3	%	8.9	%	(0.2)	%	(1.6)	%
Section 1245 recapture	(2.1)	%	—	%	—	%	—	%
Uncertain tax positions	1.3	%	—	%	0.1	%	0.6	%
Compensation related expenses	(4.2)	%	(3.5)	%	0.1	%	0.3	%
Global intangible low-taxed income	—	%	(8.7)	%	—	%	0.9	%
State rate differential(1)	10.9	%	—	%	—	%	—	%
Foreign rate differential	(2.2)	%	(1.4)	%	0.2	%	0.4	%
Other	2.7	%	0.1	%	(0.3)	%	0.6	%
Effective tax rate	36.5	%	19.2	%	25.5	%	26.2	%

(1)Related to the Merger transaction and internal restructuring.

Schedule of Deferred Tax Assets and Liabilities

The net deferred income tax liability consists of the following:


	Successor
	December 31, 2023		December 31, 2022
Deferred tax assets:
Inventory obsolescence	$	9,215	$	9,678
Allowance for credit losses	5,170		3,341
Accrued and deferred compensation	13,090		20,942
Accrued insurance liability	12,124		9,268
Net operating loss and tax credit carryover	15,102		27,211
Defined benefit plans	2,232		2,221
Leases	82,929		84,144
Section 163(j) interest	46,274		19,371
Section 174 costs	20,942		7,219
Warranty liabilities	39,860		42,843
Other	28,928		28,903
Total deferred income tax assets	275,866		255,141
Valuation allowance	(1,578)		(3,158)
Net deferred income tax assets	274,288		251,983

Deferred income tax liabilities:
Intangible assets	(491,948)		(573,826)
Property-related items	(124,826)		(90,042)
Stock basis	(15,197)		(12,680)
Leases	(87,964)		(84,203)
Debt	(82,866)		(103,671)
Other	(24,672)		(38,612)
Total deferred income tax liabilities	(827,473)		(903,034)
Total deferred income tax liability, net	$	(553,185)	$	(651,051)

Schedule of Changes in Valuation Allowance on Deferred Taxes

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance(1)	$	3,158	$	3,006	$	15,634	$	11,996
Additions (reductions)	(1,580)		152		(3,004)		3,638
Ending balance	$	1,578	$	3,158	$	12,630	$	15,634

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

Schedule of Changes in Unrecognized Tax Benefits

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Beginning balance	$	14,756	$	14,928	$	14,845	$	9,403
Additions based on tax positions related to current year	245		232		—		6,037
Additions (reductions) for tax positions of prior years	(52)		5		83		15
Reductions resulting from expiration of statute of limitations	(2,799)		(409)		—		(610)
Ending balance	$	12,150	$	14,756	$	14,928	$	14,845

Accumulated Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Schedule of Change in 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, 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


	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, 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

Balance, December 31, 2022 (Successor)	$	(6,789)	$	40,962	$	336	$	—	$	34,509
Other comprehensive (loss) income	(2,764)		(14,362)		484		—		(16,642)
Balance, December 31, 2023 (Successor)	$	(9,553)	$	26,600	$	820	$	—	$	17,867

Reportable Segment and Geographical Information (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of Financial Data by Reportable Segments

The following table sets forth financial data by reportable segments:


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Net sales:
Aperture Solutions	$	2,476,870	$	1,246,411	$	1,643,619	$	2,322,277
Surface Solutions	1,264,173		592,449		839,130		1,364,080
Shelter Solutions	1,661,391		905,288		1,253,335		1,896,780
Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137
Adjusted reportable segment EBITDA:
Aperture Solutions	$	336,095	$	149,433	$	202,682	$	239,491
Surface Solutions	224,561		57,331		143,880		265,671
Shelter Solutions	322,874		177,537		209,156		323,533
Total reportable adjusted segment EBITDA	883,530		384,301		555,718		828,695
Corporate and Other	(230,739)		(172,331)		331,996		601,451
Depreciation and amortization	(412,597)		(130,153)		(166,177)		(292,901)
Interest expense	(380,706)		(157,191)		(101,078)		(191,301)
Foreign exchange (loss) gain	6,768		(4,809)		686		(3,749)
Gain (loss) on extinguishment of debt	(184)		474		28,354		(42,234)
Other income, net	15,013		1,140		101		1,866
Loss (income) before income taxes	$	(118,915)	$	(78,569)	$	649,600	$	901,827

Depreciation and amortization:
Aperture Solutions	$	179,611	$	64,348	$	79,816	$	134,626
Surface Solutions	88,597		52,621		65,225		116,660
Shelter Solutions	139,481		10,291		18,016		36,282
Corporate	4,908		2,893		3,120		5,333
Total depreciation and amortization expense	$	412,597	$	130,153	$	166,177	$	292,901
Capital expenditures:
Aperture Solutions	$	57,327	$	43,741	$	22,935	$	49,001
Surface Solutions	49,926		13,470		17,304		33,198
Shelter Solutions	74,561		28,909		16,153		16,934
Corporate	12,121		11,888		8,456		15,582
Total capital expenditures	$	193,935	$	98,008	$	64,848	$	114,715

					Successor
					December 31, 2023		December 31, 2022
Property, plant and equipment, net:
Aperture Solutions					$	327,098	$	273,709
Surface Solutions					205,338		167,096
Shelter Solutions					345,207		139,382
Corporate					11,460		37,877
Total property, plant and equipment, net					$	889,103	$	618,064
Total assets:
Aperture Solutions					$	2,934,102	$	2,153,378
Surface Solutions					2,268,443		2,099,244
Shelter Solutions					1,111,679		973,718
Corporate					619,117		1,967,310
Total assets					$	6,933,341	$	7,193,650

Schedule of Net Sales Disaggregated by Reportable Segment

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Aperture Solutions:
Vinyl windows	$	2,359,305	$	1,178,609	$	1,542,525	$	2,190,887
Aluminum windows	67,160		37,653		55,078		85,735
Other	50,405		30,149		46,016		45,655
Total	$	2,476,870	$	1,246,411	$	1,643,619	$	2,322,277

Surface Solutions:
Vinyl siding	$	611,749	$	283,298	$	415,534	$	667,284
Metal	329,363		136,851		185,097		293,427
Injection molded	58,517		25,153		41,841		75,361
Stone	74,326		42,706		51,904		87,948
Stone veneer installation and other	190,218		104,441		144,754		240,060
Total	$	1,264,173	$	592,449	$	839,130	$	1,364,080

Shelter Solutions:
Metal building products	$	1,661,391	$	905,288	$	1,140,259	$	1,473,662
Insulated metal panels	—		—		—		208,220
Metal coil coating	—		—		113,076		214,898
Total	$	1,661,391	$	905,288	$	1,253,335	$	1,896,780

Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137

Schedule of Financial Data Attributable to Various Geographic Regions

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Total net sales:
U.S.	$	4,983,912	$	2,537,101	$	3,466,127	$	5,132,085
Canada	415,134		199,466		261,796		422,867
All other	3,388		7,581		8,161		28,185
Total net sales	$	5,402,434	$	2,744,148	$	3,736,084	$	5,583,137

					Successor
					December 31, 2023		December 31, 2022
Long-lived assets:
U.S.					$	1,130,197	$	891,122
Canada					104,960		81,516
All other					19,238		10,978
Total long-lived assets					$	1,254,395	$	983,616

Earnings Per Common Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Reconciliation of the Numerator and Denominator Used for the Computation of Basic and Diluted Income 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		December 31, 2021
Numerator for Basic and Diluted Earnings Per Common Share - Net income (loss) applicable to common shares	$	480,211	$	658,044
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding	127,316		126,058
Employee stock options	1,578		737
Weighted average diluted number of common shares outstanding	128,894		126,795
Basic earnings (loss) per common share	$	3.77	$	5.22
Diluted earnings (loss) per common share	$	3.73	$	5.19
Incentive Plan securities excluded from dilution(1)	30		275

(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, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Supplemental Cash Flow Information and Non-Cash Investing and Financing Activities

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


			Year Ended December 31, 2022

	Successor				Predecessor
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Operating cash flows for operating leases	$	98,987	$	34,104	$	42,069	$	91,024
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	$	48,332	$	277,724	$	10,601	$	88,826

(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
	Year Ended December 31, 2023		July 25, 2022 through December 31, 2022		January 1, 2022 through July 24, 2022		Year Ended December 31, 2021
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$	287,143	$	73,726	$	103,074	$	178,330
Income taxes paid (refunded)	$	36,316	$	187,777	$	56,243	$	267,399

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, 2023 segment $ / shares shares	Dec. 31, 2022 $ / shares shares	Jul. 25, 2022 vote $ / 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	1,000
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 - Schedule of Impacts of Correcting the 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, 2023	Dec. 31, 2021	Dec. 31, 2020
Condensed Cash Flow Statements, Captions [Line Items]
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures — Accounts payable	$ (40,102)	$ 44,446	$ (40,489)	$ 72,260
Net cash provided by operating activities	179,047	331,067	400,184	(211,875)
Net increase in cash, cash equivalents and restricted cash	(534,228)	693,332	(84,674)	(279,808)
Cash and cash equivalents at end of period	$ 553,551	1,087,779	$ 468,877	$ 394,447	$ 674,255
As Reported
Condensed Cash Flow Statements, Captions [Line Items]
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures — Accounts payable		64,044
Net cash provided by operating activities		350,665
Net increase in cash, cash equivalents and restricted cash		712,930
Cash and cash equivalents at end of period		1,109,588
Adjustment
Condensed Cash Flow Statements, Captions [Line Items]
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures — Accounts payable		(19,598)
Net cash provided by operating activities		(19,598)
Net increase in cash, cash equivalents and restricted cash		(19,598)
Cash and cash equivalents at end of period		$ (21,809)

Significant Accounting Policies - Schedule of Components of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash	$ 228,975	$ 553,551
Money market funds (Level 1 securities)	239,902	0
Total cash and cash equivalents	$ 468,877	$ 553,551

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References + Details

Significant Accounting Policies - Schedule of Changes in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021	Jul. 25, 2022
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 15,779	$ 11,299	$ 2,053	$ 13,313
Provision for expected credit losses	2,053	3,811	8,195	3,604
Amounts charged against allowance for credit losses, net of recoveries	0	307	(1,595)	(1,729)
Allowance for credit losses of acquired company at date of acquisition	0	442	972	269
Divestitures	0	(80)	0	(4,158)
Ending balance	2,053	15,779	9,625	11,299
Allowance for credit loss	$ 2,053	$ 15,779	$ 9,625	$ 11,299	$ 0
Acquisition-related Costs
Allowance for Doubtful Accounts Receivable [Roll Forward]
Allowance for credit loss					$ 15,800

Significant Accounting Policies - Narrative (Details)	5 Months Ended	7 Months Ended	12 Months Ended
Significant Accounting Policies - Narrative (Details)	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2023 USD ($) segment	Dec. 31, 2021 USD ($)
Concentration Risk [Line Items]
Impairment of long-lived asset	$ 0	$ 368,000	$ 0	$ 22,210,000
Goodwill impairment loss	0	0	$ 0	0
Number of operating segments \| segment			5
Warranty, term			10 years
Number of reportable segments \| segment			3
Advertising expense	$ 11,300,000	$ 11,100,000	$ 15,900,000	$ 16,900,000
Customer Concentration Risk \| Revenue Benchmark \| One Customer
Concentration Risk [Line Items]
Concentration risk			13.40%

Mergers, Acquisitions and Divestitures - CD&R Merger Transaction (Narrative) (Details) - USD ($) $ in Thousands, shares in Millions		1 Months Ended	3 Months Ended	5 Months Ended	7 Months Ended	12 Months Ended
	Jul. 25, 2022	Jul. 31, 2022	Jul. 01, 2023	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Business Acquisition [Line Items]
Cash				$ 553,551		$ 228,975
Loss from operations				(81,817)	$ (721,537)	$ (240,194)	$ (1,137,245)
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	$ 564,400
Measurement period adjustments, increase to property, plant and equipment		$ 291,500
Measurement period adjustments, decrease to intangible assets		$ 174,700
Acquisition expenses	29,400			$ 700	$ 28,700
Cornerstone Building Brands, Inc Merger \| Acquisition-Related Costs, Recorded
Business Acquisition [Line Items]
Loss from operations			$ 66,486
Cornerstone Building Brands, Inc Merger \| 8.750% Senior Secured Notes due August 2028 \| Secured Debt
Business Acquisition [Line Items]
Aggregate principal amount	$ 710,000
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	$ 300,000
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
Cornerstone Building Brands, Inc Merger \| Camelot Return Parent, LLC
Business Acquisition [Line Items]
Preferred stock outstanding	195,000
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	$ 464,400
Debt instrument, interest rate, stated percentage	2.99%

Mergers, Acquisitions and Divestitures - Schedule of Calculation of Total Consideration Paid (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 25, 2022	Dec. 31, 2023	Dec. 31, 2022	Jul. 24, 2022
Business Acquisition [Line Items]
Common shares purchased (in shares)		1,000	1,000
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
Total 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

Mergers, Acquisitions and Divestitures - Schedule of Fair Value of Net Assets Acquired (Details) - USD ($) $ in Thousands	Jul. 25, 2022	Dec. 31, 2023	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2021
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,660,488	$ 1,681,764	$ 1,688,548	$ 1,258,895	$ 1,358,056
Cornerstone Building Brands, Inc Merger
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	1,599,327
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 and cash equivalent	1,087,586
Accounts receivable	793,858
Inventories	767,460
Property, plant and equipment	873,167
Lease right of use assets	275,050
Goodwill	1,599,327
Intangible assets	2,436,000
Other assets	119,920
Total assets acquired	7,952,368
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable	329,896
Accrued liabilities	634,915
Long-term debt	2,467,210
Lease liabilities	252,262
Deferred income taxes	706,768
Other liabilities	288,636
Total liabilities assumed	4,679,687
Net assets acquired	$ 3,272,681

Mergers, Acquisitions and Divestitures - Schedule of Line Items Impacted by the Aforementioned Adjustments (Details) - USD ($) $ in Thousands	3 Months Ended		5 Months Ended	7 Months Ended	12 Months Ended
	Jul. 01, 2023	Apr. 01, 2023	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Business Acquisition [Line Items]
Cost of sales			$ 2,232,049	$ 2,929,699	$ 4,197,442	$ 4,384,062
Gross profit			512,099	806,385	1,204,992	1,199,075
Income (loss) from operations			81,817	$ 721,537	$ 240,194	$ 1,137,245
Cornerstone Building Brands, Inc Merger \| Acquisition-Related Costs, Unrecorded
Business Acquisition [Line Items]
Cost of sales		$ 26,303	38,852
Gross profit		(26,303)	(38,852)
Selling, general and administrative expenses		2,963	(1,632)
Income (loss) from operations		$ (29,266)	$ (37,220)
Cornerstone Building Brands, Inc Merger \| Acquisition-Related Costs, Recorded
Business Acquisition [Line Items]
Cost of sales	$ 65,155
Gross profit	(65,155)
Selling, general and administrative expenses	1,331
Income (loss) from operations	$ (66,486)

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
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-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
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-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
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-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1,2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

+ Details

Mergers, Acquisitions and Divestitures - Schedule of Allocation of Goodwill by the Reportable Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill	$ 1,681,764	$ 1,688,548	$ 1,660,488	$ 1,258,895	$ 1,358,056
Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Goodwill			1,599,327
Aperture Solutions
Business Acquisition [Line Items]
Goodwill	$ 771,133	$ 624,009	612,368	$ 540,080	$ 541,196
Aperture Solutions \| Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Goodwill			714,394
Surface Solutions \| Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Goodwill			681,822
Shelter Solutions \| Cornerstone Building Brands, Inc Merger
Business Acquisition [Line Items]
Goodwill			$ 203,111

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Mergers, Acquisitions and Divestitures - Schedule of Provisional Fair Value and Weighted Average Estimated Useful Life of Identifiable Intangible Assets (Details) - Cornerstone Building Brands, Inc Merger - Clayton, Dubilier And Rice, LLC $ in Thousands	Jul. 25, 2022 USD ($)
Business Acquisition [Line Items]
Fair Value	$ 2,436,000
Customer lists and relationships
Business Acquisition [Line Items]
Fair Value	$ 1,816,000
Weighted Average Useful Life (in years)	17 years
Trademarks, trade names and other
Business Acquisition [Line Items]
Fair Value	$ 620,000
Weighted Average Useful Life (in years)	15 years

Mergers, Acquisitions and Divestitures - Acquisition of M.A.C. Métal Architectural Inc. and Eastern Architectural Systems(Narrative) (Details) $ in Thousands	1 Months Ended	5 Months Ended
	Aug. 31, 2023 USD ($) period	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jul. 25, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 1,681,764	$ 1,688,548	$ 1,660,488	$ 1,258,895	$ 1,358,056
M.A.C. Métal Architectural Inc. and Eastern Architectural Systems
Business Acquisition [Line Items]
Total consideration transferred		234,900
Cash payments		217,700
Earn-out contingent consideration		16,800
Inventories		15,800
Property, plant and equipment		22,000
Goodwill		91,800
Deferred income tax liabilities		12,900
M.A.C. Métal Architectural Inc. and Eastern Architectural Systems \| Customer Lists
Business Acquisition [Line Items]
Trade name and customer relationship intangibles		75,800
M.A.C. Métal Architectural Inc. and Eastern Architectural Systems \| Trademarks
Business Acquisition [Line Items]
Trade name and customer relationship intangibles		$ 34,300
M.A.C. Métal Architectural Inc.
Business Acquisition [Line Items]
Earn-out contingent consideration	$ 16,800
Number of consecutive periods, earnout payable \| period	2
Period of earnout payable	12 months

Mergers, Acquisitions and Divestitures - Acquisition of Union Corrugating Company Holdings, Inc. (Narrative) (Details) - Union Corrugating Company Holdings, Inc. - USD ($) $ in Millions	1 Months Ended
	Dec. 31, 2021	Apr. 02, 2022
Business Acquisition [Line Items]
Total consideration transferred	$ 214.2
Post-closing adjustment		$ 2.6

Mergers, Acquisitions and Divestitures - Schedule of Final Fair Value of Net Assets Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Aug. 31, 2021	Apr. 30, 2021
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 1,681,764	$ 1,688,548	$ 1,660,488	$ 1,258,895	$ 1,358,056
Shelter Solutions
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	202,208	274,087	284,796	64,288	161,762
Aperture Solutions
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 771,133	$ 624,009	$ 612,368	$ 540,080	541,196
Union Corrugating Company Holdings, Inc.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
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
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 taxes					22,310
Total liabilities assumed					117,437
Net assets acquired					214,199
Union Corrugating Company Holdings, Inc. \| Shelter Solutions
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill					$ 63,900
Cascade Windows LLC
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
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
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 taxes						33,221
Total liabilities assumed						88,255
Net assets acquired						237,713
Cascade Windows LLC \| Aperture Solutions
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill						$ 110,400
Prime Windows LLC
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash							$ 997
Accounts receivable							5,500
Inventories							4,446
Prepaid expenses and other current assets							823
Property, plant and equipment							2,500
Lease right of use assets							2,787
Trade name and customer relationship intangibles							51,600
Goodwill							33,148
Other assets							50
Total assets acquired							101,851
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable and other liabilities assumed							1,676
Other accrued expenses							1,679
Lease liabilities							2,637
Other long-term liabilities							829
Total liabilities assumed							6,821
Net assets acquired							$ 95,030

Mergers, Acquisitions and Divestitures - Acquisition of Cascade Windows (Narrative) (Details) - Cascade Windows LLC $ in Millions	1 Months Ended
	Aug. 31, 2021 USD ($)
Business Acquisition [Line Items]
Cash payments	$ 237.7
Post-closing adjustment	$ 1.8

Mergers, Acquisitions and Divestitures - Acquisition of Prime Windows (Narrative) (Details) - Prime Windows LLC $ in Millions	1 Months Ended
	Apr. 30, 2021 USD ($)
Business Acquisition [Line Items]
Total consideration transferred	$ 93.0
Consideration transferred, excluding working capital adjustment	$ 2.0

Mergers, Acquisitions and Divestitures - Divestiture of Coil Coatings (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	5 Months Ended	7 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on dispositions		$ (921)	$ 401,413	$ (10,080)	$ 831,252
Divestiture related costs					$ 21,300
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Coil Coatings
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestitures, net of cash divested	$ 500,000
Gain (loss) on dispositions			394,200
Divestiture related costs			$ 9,600
Working capital settlement expense				$ 10,100

Mergers, Acquisitions and Divestitures - Divestiture of IMP and DBCI Businesses (Narrative) (Details) - USD ($) $ in Thousands		1 Months Ended	5 Months Ended	7 Months Ended	12 Months Ended
	Aug. 18, 2021	Aug. 31, 2021	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on dispositions			$ (921)	$ 401,413	$ (10,080)	$ 831,252
Contract with customer liability, current						15,500
Divestiture related costs						21,300
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Insulated Metal Panels
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [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
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestitures, net of cash divested	$ 168,900
Gain (loss) on dispositions						$ 151,500

Inventories - Schedule of Components of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 291,093	$ 312,380
Work in process	59,336	67,424
Finished goods	146,410	172,024
Total inventories	$ 496,839	$ 551,828

Inventories - Schedule of Changes to the Allowance for Obsolete Inventory (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021	Jul. 25, 2022
Inventory Obsolescence
Beginning balance	$ 29,560	$ 21,281	$ 2,227	$ 22,172
Provisions	3,805	7,197	1,890	5,155
Dispositions	(1,578)	(2,335)	(3,970)	(6,029)
Other	0	3,417	227	(17)
Ending balance	2,227	29,560	374	21,281
Reserve for obsolete materials adjustment	$ 2,227	$ 29,560	$ 374	$ 21,281	$ 0
Acquisition-related Costs
Inventory Obsolescence
Reserve for obsolete materials adjustment					$ 29,600

Property, Plant and Equipment, Net - Schedule of Components of Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,185,582	$ 655,030
Less: accumulated depreciation and amortization	(296,479)	(36,966)
Total property, plant and equipment, net	889,103	618,064
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	58,690	16,970
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 270,752	111,296
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 856,140	$ 526,764
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	15 years

Property, Plant and Equipment, Net - Narrative (Details) - USD ($) $ in Millions	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 44.7	$ 56.7	$ 241.3	$ 103.0

Goodwill and Intangible Assets - Schedule of Changes in Carrying Amount of Goodwill by Reportable Segment (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023
Goodwill [Roll Forward]
Beginning balance	$ 1,660,488	$ 1,358,056	$ 1,688,548
Currency translation	(5,046)	(1,311)	(2,245)
Measurement period adjustments	33,106	(97,850)
Go private measurement period adjustments			(89,221)
Ending balance	1,688,548	1,258,895	1,681,764
M.A.C. Métal Architectural Inc. and Eastern Architectural Systems
Goodwill [Roll Forward]
Measurement period adjustments			84,682
Ending balance			91,800
Aperture Solutions
Goodwill [Roll Forward]
Beginning balance	612,368	541,196	624,009
Currency translation	(2,886)	(750)	(1,781)
Measurement period adjustments	14,527	(366)
Go private measurement period adjustments			90,385
Ending balance	624,009	540,080	771,133
Aperture Solutions \| M.A.C. Métal Architectural Inc. and Eastern Architectural Systems
Goodwill [Roll Forward]
Measurement period adjustments			58,520
Surface Solutions
Goodwill [Roll Forward]
Beginning balance	763,324	655,098	790,452
Currency translation	(2,160)	(561)	(464)
Measurement period adjustments	29,288	(10)
Go private measurement period adjustments			(108,630)
Ending balance	790,452	654,527	708,423
Surface Solutions \| M.A.C. Métal Architectural Inc. and Eastern Architectural Systems
Goodwill [Roll Forward]
Measurement period adjustments			27,065
Shelter Solutions
Goodwill [Roll Forward]
Beginning balance	284,796	161,762	274,087
Currency translation	0	0	0
Measurement period adjustments	(10,709)	(97,474)
Go private measurement period adjustments			(70,976)
Ending balance	$ 274,087	$ 64,288	202,208
Shelter Solutions \| M.A.C. Métal Architectural Inc. and Eastern Architectural Systems
Goodwill [Roll Forward]
Measurement period adjustments			$ (903)

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Intangible Assets - Schedule of Components of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Cost	$ 2,537,749	$ 2,610,685
Accumulated Amortization	(251,681)	(91,662)
Net Carrying Value	$ 2,286,068	$ 2,519,023
Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)	15 years	13 years
Cost	$ 653,992	$ 522,137
Accumulated Amortization	(59,208)	(18,332)
Net Carrying Value	594,784	$ 503,805
Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)		13 years
Cost	1,883,757	$ 2,088,548
Accumulated Amortization	(192,473)	(73,330)
Net Carrying Value	$ 1,691,284	$ 2,015,218
Minimum \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)	3 years
Maximum \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)	19 years
Weighted Average \| Trademarks, trade names and other
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)	14 years	13 years
Weighted Average \| Customer lists and relationships
Goodwill [Line Items]
Range of Life (Years)/Weighted Average Amortization Period Remaining (Years)	16 years	13 years

Goodwill and Intangible Assets - Schedule of Amortization Expense Related to Intangible Assets (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 85,400	$ 109,500	$ 171,300	$ 189,500

Goodwill and Intangible Assets - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 191,053
2025	172,858
2026	147,386
2027	147,386
2028	144,952
Thereafter	1,482,433
Net Carrying Value	$ 2,286,068	$ 2,519,023

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued insurance	$ 22,190	$ 23,609
Accrued freight	11,687	11,130
Accrued facilities	917	4,687
Professional services	2,000	10,380
Interest rate swaps	0	7,000
Accrued interest	50,692	48,595
Other accrued expenses	41,841	44,195
Total other current liabilities	$ 129,327	$ 149,596

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, 2023	Jul. 25, 2022
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 219,468	$ 218,356	$ 202,463
Acquisitions	0	189	2,721
Divestitures	0	(4,345)	0
Warranties sold	879	1,052	1,385
Revenue recognized	(1,135)	(1,383)	(2,458)
Expense	17,019	26,910	33,245
Settlements	(17,311)	(21,311)	(43,119)
Balance, end of period	202,463	219,468	194,237
Current liabilities – Rebates, warranties and other customer-related liabilities	25,304	26,888	23,029
Noncurrent liabilities – Other long-term liabilities	177,159	192,580	171,208
Total product warranty liability	$ 202,463	$ 219,468	$ 194,237	$ 203,011
Acquisition-related Costs
Movement in Standard Product Warranty Accrual [Roll Forward]
Total product warranty liability				$ 16,500

Leases - Schedule of Weighted Average Information and Components of Operating Lease Costs (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Leases [Abstract]
Weighted-average remaining lease term			7 years 4 months 24 days
Weighted-average incremental borrowing rate			10.63%
Fixed lease costs	$ 35,419	$ 54,910	$ 109,870	$ 107,938
Short-term lease costs	19,221	17,051	22,672	8,350
Variable lease costs	$ 49,251	$ 54,316	$ 88,974	$ 94,296

Leases - Schedule of Cash and Non-Cash Lease Activities (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Leases [Abstract]
Operating cash flows for operating leases	$ 34,104	$ 42,069	$ 98,987	$ 91,024
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 277,724	$ 10,601	$ 48,332	$ 88,826

Leases - Narrative (Details) $ in Millions	12 Months Ended
Leases - Narrative (Details) $ in Millions	Dec. 31, 2023 USD ($)
Leases [Abstract]
Remeasurement of existing lease right-of-use assets	$ (4.4)

Leases - Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 96,379
2025	88,626
2026	81,219
2027	43,643
2028	32,328
Thereafter	182,869
Total future minimum lease payments	525,064
Less: interest	173,049
Present value of future minimum lease payments	$ 352,015

Long-Term Debt - Schedule of Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 31, 2022	Jul. 25, 2022	Sep. 24, 2020
Debt Instrument [Line Items]
Principal Outstanding	$ 3,854,199	$ 3,930,041
Unamortized Fair Value Adjustment	(379,492)	(460,293)
Unamortized Discount and Issuance Costs	(63,157)	(74,160)
Carrying Amount	3,411,550	3,395,588
Current liabilities - Current portion of long-term debt	29,000	29,000
Non-current liabilities - Long-term debt	3,382,550	3,366,588
Fair value	3,824,298	3,487,993
Level 1 \| Senior Notes
Debt Instrument [Line Items]
Fair value	988,702	907,993
Level 2 \| Line of Credit
Debt Instrument [Line Items]
Fair value	$ 2,835,596	2,580,000
Term loan facility, due April 2028
Debt Instrument [Line Items]
Effective Interest Rate	8.57%
Principal Outstanding	$ 2,528,500	2,554,500
Unamortized Fair Value Adjustment	(292,442)	(348,769)
Unamortized Discount and Issuance Costs	0	0
Carrying Amount	$ 2,236,058	2,205,731
Term loan facility, due August 2028
Debt Instrument [Line Items]
Effective Interest Rate	9.69%
Principal Outstanding	$ 297,000	300,000
Unamortized Fair Value Adjustment	0	0
Unamortized Discount and Issuance Costs	(18,370)	(21,538)
Carrying Amount	$ 278,630	278,462
6.125% Senior Notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%		6.125%		6.125%
Effective Interest Rate	13.73%
Principal Outstanding	$ 318,699	365,541
Unamortized Fair Value Adjustment	(87,050)	(111,524)
Unamortized Discount and Issuance Costs	0	0
Carrying Amount	$ 231,649	254,017
8.750% Senior Secured Notes due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage				8.75%
Effective Interest Rate	10.61%
Principal Outstanding	$ 710,000	710,000
Unamortized Fair Value Adjustment	0	0
Unamortized Discount and Issuance Costs	(44,787)	(52,622)
Carrying Amount	$ 665,213	$ 657,378
8.750% Senior Secured Notes due August 2028 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage				8.75%
8.75% Senior Notes Due August 2028
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	8.75%

Long-Term Debt - Schedule of Maturity of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2024	$ 29,000
2025	29,000
2026	29,000
2027	29,000
2028	3,419,500
2029	318,699
Long-term debt	$ 3,854,199	$ 3,930,041

Long-Term Debt - Schedule of Availability Under Credit Facilities (Details) - Line of Credit - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available
Line of Credit Facility [Line Items]
Available	$ 1,037,000	$ 1,060,000
Available \| Asset-based lending facility
Line of Credit Facility [Line Items]
Available	850,000	850,000
Available \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Available	92,000	115,000
Available \| Revolver due April 2023
Line of Credit Facility [Line Items]
Available	23,000
Available \| Revolver due April 2026
Line of Credit Facility [Line Items]
Available	92,000
Available \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Available	95,000	95,000
Borrowings
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings \| Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Borrowings \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letters of Credit and Priority Payables
Line of Credit Facility [Line Items]
Long-term line of credit	47,000	48,000
Letters of Credit and Priority Payables \| Asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	47,000	48,000
Letters of Credit and Priority Payables \| Cash Flow Revolver
Line of Credit Facility [Line Items]
Long-term line of credit	0	0
Letters of Credit and Priority Payables \| First-in-last-out tranche asset-based lending facility
Line of Credit Facility [Line Items]
Long-term line of credit	$ 0	$ 0

Long-Term Debt - Merger Transaction (Narrative) (Details) - USD ($)	Jul. 25, 2022	Apr. 12, 2018
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
Borrowings \| ABL Credit Agreement \| Line of Credit
Line of Credit Facility [Line Items]
Available credit facility amount	611,000,000
Borrowings \| ABL Facility \| Line of Credit
Line of Credit Facility [Line Items]
Available credit facility amount	850,000,000
Borrowings \| ABL FILO Facility \| Line of Credit
Line of Credit Facility [Line Items]
Accordion feature, increase limit	$ 95,000,000	$ 95,000,000

Long-Term Debt - Term Loan Facility due April 2028 and Cash Flow Revolver (Narrative) (Details)	1 Months Ended
	Apr. 30, 2018 USD ($)
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 \| Secured Overnight Financing Rate
Debt Instrument [Line Items]
Credit spread adjustment	0.10%
Spread on variable rate, floor	0.50%
Basis spread on variable rate	3.25%
Term Loan Facility \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Term Loan Facility \| Ply Gem
Debt Instrument [Line Items]
Aggregate principal amount	$ 2,600,000,000
Cash Flow Revolver \| 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 \| Secured Overnight Financing Rate
Debt Instrument [Line Items]
Credit spread adjustment	0.10%
Spread on variable rate, floor	0.00%
Cash Flow Revolver \| Secured Overnight Financing Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Cash Flow Revolver \| Secured Overnight Financing Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%
Cash Flow Revolver \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Cash Flow Revolver \| Base Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Cash Flow Revolver \| Ply Gem
Debt Instrument [Line Items]
Available credit facility amount	$ 115,000,000

Long-Term Debt - ABL Facility due July 2027 (Narrative) (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%
Borrowings \| ABL Facility \| Line of Credit
Debt Instrument [Line Items]
Available credit facility amount		$ 850,000,000
Borrowings \| ABL FILO Facility \| Line of Credit
Debt Instrument [Line Items]
Accordion feature, increase limit	$ 95,000,000	$ 95,000,000
Borrowings \| ABL Facility
Debt Instrument [Line Items]
Available credit facility amount	$ 850,000,000

Long-Term Debt - Side Car Term Loan Facility due August 2028 (Narrative) (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 - 6.125% Senior Notes due January 2029 (Narrative) (Details) - USD ($)	Dec. 31, 2023	Jul. 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%		6.125%
6.125% Senior Notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
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]
Aggregate principal amount			$ 710,000,000
Debt instrument, interest rate, stated percentage			8.75%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Long-Term Debt - 8.750% Senior Secured Notes due August 2028 (Narrative) (Details) - USD ($)	Dec. 31, 2023	Jul. 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]
Aggregate principal amount			$ 710,000,000
Debt instrument, interest rate, stated percentage			8.75%
6.125% Senior Notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	6.125%	6.125%		6.125%
6.125% Senior Notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount				$ 500,000,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Long-Term Debt - Repurchase of 6.125% Senior Notes (Narrative) (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021	Jul. 31, 2022	Sep. 24, 2020
Debt Instrument [Line Items]
Repurchases of senior notes	$ 23,180	$ 70,560	$ 33,885	$ 670,800
6.125% Senior Notes due January 2029
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage			6.125%		6.125%	6.125%
6.125% Senior Notes due January 2029 \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount repurchased in period			$ 46,800
Repurchases of senior notes			33,900
Recognized loss			$ 200

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Long-Term Debt - Covenant Compliance (Narrative) (Details) - ABL Credit Agreement - Line of Credit	12 Months Ended
	Dec. 31, 2023 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

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 235
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-Section S99
-Paragraph 1
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+ Details

Long-Term Debt - Schedule of Interest Rate Swap Agreement (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
May 2019 Swap
Debt Instrument [Line Items]
Notional amount	$ 500,000,000
Fixed rate paid	2.168%
May 2019 Swap \| Other assets, net
Debt Instrument [Line Items]
Asset	$ 0	$ 0
May 2019 Swap \| Other current assets
Debt Instrument [Line Items]
Asset		7,000,000
May 2019 Swap \| Other current liabilities
Debt Instrument [Line Items]
Liabilities		0
April 2021 Swaps
Debt Instrument [Line Items]
Notional amount	$ 1,500,000,000
Fixed rate paid	2.0038%
April 2021 Swaps \| Other assets, net
Debt Instrument [Line Items]
Asset	$ 64,704,000	95,361,000
April 2021 Swaps \| Other current assets
Debt Instrument [Line Items]
Asset		0
April 2021 Swaps \| Other current liabilities
Debt Instrument [Line Items]
Liabilities		$ 7,000,000

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, 2023 USD ($)	Dec. 31, 2021 USD ($)	Jun. 28, 2022 plan
Defined Benefit Plan Disclosure [Line Items]
Allocated share-based compensation expense, net of tax	$ 6.6	$ 10.2	$ 16.1	$ 16.3
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Number of defined benefit plans \| plan					2
Defined benefit plan, expected future benefit payments, next fiscal year			$ 2.5

Employee Benefit Plans - Schedule of Weighted Average Actuarial Assumptions Used to Determine Benefit Obligations (Details)	Dec. 31, 2023	Dec. 31, 2022
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.70%	5.45%

Employee Benefit Plans - Schedule of Weighted Average Actuarial Assumptions Used to Determine Net Periodic Benefit Cost (Details) - Pension Plan	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.40%	2.85%	5.30%
Expected return on plan assets	5.16%	4.85%	5.17%

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, 2023	Dec. 31, 2021
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Beginning of period	$ 70,676	$ 70,676	$ 97,134	$ 63,464
Service cost	0	0	23	0	$ 54
Interest cost	1,254	1,254	1,529	2,486	2,542
Benefits paid	(2,607)		(3,339)	(3,360)
Settlements	0		0	(27,097)
Actuarial gains	(5,859)		(13,523)	(51)
Divestitures	0		(11,148)	0
End of period	63,464	63,464	70,676	35,442	$ 97,134
Accumulated benefit obligation at end of period	$ 63,464	$ 63,464	$ 70,676	$ 35,442

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, 2023
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Beginning of period	$ 63,627	$ 98,954	$ 56,737
Actual return on plan assets	(4,284)	(16,524)	1,335
Benefits paid	(2,606)	(3,339)	(3,360)
Settlements	0	0	(27,098)
Divestitures	0	(15,464)	0
End of period	56,737	63,627	27,614
Funded status at end of period	(6,727)	$ (7,049)	(7,828)
Amounts recognized on the Consolidated Balance Sheets - Noncurrent liabilities	$ (6,727)		$ (7,828)

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Employee Benefit Plans - Schedule of Weighted Average Asset Allocations by Asset Category (Details) - Pension Plan	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	38.00%	38.00%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	59.00%	60.00%
Real estate
Defined Benefit Plan Disclosure [Line Items]
Actual plan asset allocations	3.00%	2.00%

Employee Benefit Plans - Schedule of Fair Values of Assets of Defined Benefit Plans (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 27,614	$ 56,737	$ 63,627	$ 63,627	$ 98,954
Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	14,539	29,421
Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	13,075	27,316
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Plan assets	17	27
Cash and cash equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	17	27
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	2,195	4,271
Growth funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	2,195	4,271
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	762	1,395
Real estate funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	762	1,395
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	1,994	4,217
Equity income funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,994	4,217
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	4,440	9,036
Index funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	4,440	9,036
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	1,817	3,795
International equity funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,817	3,795
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	16,389	33,996
Fixed income funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets	3,314	6,680
Fixed income funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 13,075	$ 27,316

Employee Benefit Plans - Schedule of Components of the Net Periodic Benefit 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, 2023	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0	$ 23	$ 0	$ 54
Interest cost	$ 1,254	1,254	1,529	2,486	2,542
Expected return on assets		(1,316)	(2,650)	(2,100)	(5,439)
Amortization of prior service cost		0	0	0	65
Amortization of loss		0	117	0	416
Net periodic benefit income		$ (62)	$ (981)	$ 386	$ (2,362)

Employee Benefit Plans - Schedule of Changes in Plan Assets and Benefit Obligation 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, 2023	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial loss (gain)	$ (278)	$ 9,966	$ 439	$ (6,479)
Recognition of net actuarial loss due to settlement	0	0	(17)	0
Amortization of net actuarial gain (loss)	0	117	0	(416)
Amortization of prior service cost	0	0	0	(65)
Total recognized in other comprehensive (loss) income	$ (278)	$ 10,083	$ 422	$ (6,960)

Employee Benefit Plans - Schedule of Expected Benefit Payments (Details) - Pension Plan $ in Thousands	Dec. 31, 2023 USD ($)
Defined Benefit Plan Disclosure [Line Items]
2024	$ 3,323
2025	3,259
2026	3,202
2027	3,136
2028	3,048
Thereafter	13,960
Expected benefit payment	$ 29,928

Share-based Compensation - Narrative (Details) - USD ($) $ in Millions	5 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition		3 years 6 months
Unrecognized share-based compensation expense		$ 35.7
Pre-Merger Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash used to settle award		97.5
Allocated share-based compensation expense	$ 21.9	16.6
Unrecognized share-based compensation expense		3.5
Pre-Merger Awards \| Employee-Related Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liability to be cash settled		27.6
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		$ 1.2
Incentive Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		5 years
Granted (in shares)		200,000	800,000
Forfeited (in shares)		100,000	0
Allocated share-based compensation expense	$ 2.3	$ 8.3
Unrecognized share-based compensation expense		$ 32.2
Minimum \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Maximum \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		5 years

Share-based Compensation - Schedule of Compensation Cost for the Awards on a Straight-Line Basis (Details) - Incentive Unit - $ / shares	5 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Underlying price (in usd per share)	$ 100.00	$ 100.00
Volatility rate	45.50%	45.20%
Expected term (in years)	6 years 1 month 6 days	6 years 1 month 6 days
Risk-free interest rate	4.20%	4.10%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
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-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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+ Details

Income Taxes - Schedule of Components of Provision for Income Taxes (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Current:
Federal	$ 14,096	$ 148,371	$ 63,036	$ 219,379
State	3,307	38,814	9,692	64,509
Foreign	4,480	5,315	17,634	11,590
Total current	21,883	192,500	90,362	295,478
Deferred:
Federal	(31,529)	(23,867)	(94,580)	(43,980)
State	(5,632)	(4,637)	(33,605)	(18,363)
Foreign	205	1,818	(5,567)	2,833
Total deferred	(36,956)	(26,686)	(133,752)	(59,510)
Effective tax rate	$ (15,073)	$ 165,814	$ (43,390)	$ 235,968

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, 2023	Dec. 31, 2021
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%	6.10%	3.80%
Non-deductible expenses	(1.10%)	0.60%	0.70%	0.20%
Foreign tax and other credits	8.90%	(0.20%)	2.30%	(1.60%)
Section 1245 recapture	0.00%	0.00%	(2.10%)	0.00%
Uncertain tax positions	0.00%	0.10%	1.30%	0.60%
Compensation related expenses	(3.50%)	0.10%	(4.20%)	0.30%
Global intangible low-taxed income	(8.70%)	0.00%	0.00%	0.90%
State rate differential	0.00%	0.00%	10.90%	0.00%
Foreign rate differential	(1.40%)	0.20%	(2.20%)	0.40%
Other	0.10%	(0.30%)	2.70%	0.60%
Effective tax rate	19.20%	25.50%	36.50%	26.20%

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Inventory obsolescence	$ 9,215	$ 9,678
Allowance for credit losses	5,170	3,341
Accrued and deferred compensation	13,090	20,942
Accrued insurance liability	12,124	9,268
Net operating loss and tax credit carryover	15,102	27,211
Defined benefit plans	2,232	2,221
Leases	82,929	84,144
Section 163(j) interest	46,274	19,371
Section 174 costs	20,942	7,219
Warranty liabilities	39,860	42,843
Other	28,928	28,903
Total deferred income tax assets	275,866	255,141
Valuation allowance	(1,578)	(3,158)	$ (3,006)	$ (12,630)	$ (15,634)	$ (11,996)
Net deferred income tax assets	274,288	251,983
Deferred income tax liabilities:
Intangible assets	(491,948)	(573,826)
Property-related items	(124,826)	(90,042)
Stock basis	(15,197)	(12,680)
Leases	(87,964)	(84,203)
Debt	(82,866)	(103,671)
Other	(24,672)	(38,612)
Total deferred income tax liabilities	(827,473)	(903,034)
Total deferred income tax liability, net	$ (553,185)	$ (651,051)

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, 2023	Dec. 31, 2021
Schedule Of Income Tax [Line Items]
Operating loss carryforwards			$ 15.1
Unrecognized tax benefits, including interest and penalties			16.8
Accrued interest and penalties related to uncertain tax positions			4.7
Unrecognized tax benefits that would impact effective tax rate			12.2
Effective tax rate interest and penalties	$ 0.2	$ 0.6	1.4	$ 0.2
Anticipated reversal of unrecognized tax benefits in next twelve months			10.7
Federal
Schedule Of Income Tax [Line Items]
Operating loss carryforwards			11.6
State
Schedule Of Income Tax [Line Items]
Operating loss carryforwards			2.7
Foreign Tax Authority
Schedule Of Income Tax [Line Items]
Operating loss carryforwards			$ 0.8

Income Taxes - Schedule of Changes in Valuation Allowance on Deferred Taxes (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 3,006	$ 15,634	$ 3,158	$ 11,996
Additions (reductions)	152	(3,004)	(1,580)	3,638
Ending balance	3,158	12,630	1,578	15,634
Valuation allowance	3,158	$ 12,630	$ 1,578	$ 15,634
Acquisition-related Costs
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 9,600
Valuation allowance

Income Taxes - Schedule of Changes in Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 14,928	$ 14,845	$ 14,756	$ 9,403
Additions based on tax positions related to current year	232	0	245	6,037
Additions (reductions) for tax positions of prior years			(52)
Additions (reductions) for tax positions of prior years	5	83		15
Reductions resulting from expiration of statute of limitations	(409)	0	(2,799)	(610)
Ending balance	$ 14,756	$ 14,928	$ 12,150	$ 14,845

Fair Value of Financial Instruments and Fair Value Measurements (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 1,930
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	1,870
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments in deferred compensation plan	$ 60

Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	5 Months Ended		7 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,755,441	$ 1,750,249	$ 1,176,339	$ 1,728,945	$ 441,805
Other comprehensive (loss) income	34,509	34,509	76,231	(16,642)	45,905
Ending balance	1,728,945	1,728,945	1,750,249	1,644,870	1,176,339
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	70,619	(5,612)	34,509	(51,517)
Other comprehensive (loss) income	34,509		76,231	(16,642)	45,905
Ending balance	34,509	34,509	70,619	17,867	(5,612)
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	21,374	22,741	(6,789)
Other comprehensive (loss) income	(6,789)		(1,367)	(2,764)
Ending balance	(6,789)	(6,789)	21,374	(9,553)	22,741
Unrealized (Loss) Gain on Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	55,313	(23,407)	40,962
Other comprehensive (loss) income	40,962		78,720	(14,362)
Ending balance	40,962	40,962	55,313	26,600	(23,407)
Unrecognized (Loss) Gain on Retirement Benefits
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(4,946)	(4,946)	336
Other comprehensive (loss) income	336		0	484
Ending balance	336	336	(4,946)	820	(4,946)
Changes in Retirement Related Benefit Plans from Divestitures
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(1,122)	0	0
Other comprehensive (loss) income	0		(1,122)	0
Ending balance	$ 0	$ 0	$ (1,122)	$ 0	$ 0

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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+ Details

Reportable Segment and Geographical Information - Schedule of Financial Data by Reportable Segments (Details) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Jul. 24, 2022 USD ($)	Dec. 31, 2023 USD ($) segment	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Total net sales	$ 2,744,148	$ 3,736,084	$ 5,402,434	$ 5,583,137
Total reportable adjusted segment EBITDA	384,301	555,718	883,530	828,695
Corporate and Other	(172,331)	331,996	(230,739)	601,451
Depreciation and amortization	(130,153)	(166,177)	(412,597)	(292,901)
Interest expense	(157,191)	(101,078)	(380,706)	(191,301)
Foreign exchange gain (loss)	(4,809)	686	6,768	(3,749)
(Loss) gain on extinguishment of debt	474	28,354	(184)	(42,234)
Other income, net	1,140	101	15,013	1,866
(Loss) income before income taxes	(78,569)	649,600	(118,915)	901,827
Total depreciation and amortization expense	130,153	166,177	412,597	292,901
Total capital expenditures	98,008	64,848	193,935	114,715
Total property, plant and equipment, net	618,064		889,103
Total assets	7,193,650		6,933,341
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619	2,476,870	2,322,277
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130	1,264,173	1,364,080
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335	1,661,391	1,896,780
Operating Segments \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619	2,476,870	2,322,277
Total reportable adjusted segment EBITDA	149,433	202,682	336,095	239,491
Depreciation and amortization	(64,348)	(79,816)	(179,611)	(134,626)
Total depreciation and amortization expense	64,348	79,816	179,611	134,626
Total capital expenditures	43,741	22,935	57,327	49,001
Total property, plant and equipment, net	273,709		327,098
Total assets	2,153,378		2,934,102
Operating Segments \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130	1,264,173	1,364,080
Total reportable adjusted segment EBITDA	57,331	143,880	224,561	265,671
Depreciation and amortization	(52,621)	(65,225)	(88,597)	(116,660)
Total depreciation and amortization expense	52,621	65,225	88,597	116,660
Total capital expenditures	13,470	17,304	49,926	33,198
Total property, plant and equipment, net	167,096		205,338
Total assets	2,099,244		2,268,443
Operating Segments \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335	1,661,391	1,896,780
Total reportable adjusted segment EBITDA	177,537	209,156	322,874	323,533
Depreciation and amortization	(10,291)	(18,016)	(139,481)	(36,282)
Total depreciation and amortization expense	10,291	18,016	139,481	36,282
Total capital expenditures	28,909	16,153	74,561	16,934
Total property, plant and equipment, net	139,382		345,207
Total assets	973,718		1,111,679
Corporate
Segment Reporting Information [Line Items]
Depreciation and amortization	(2,893)	(3,120)	(4,908)	(5,333)
Total depreciation and amortization expense	2,893	3,120	4,908	5,333
Total capital expenditures	11,888	$ 8,456	12,121	$ 15,582
Total property, plant and equipment, net	37,877		11,460
Total assets	$ 1,967,310		$ 619,117

Reportable Segment and Geographical Information - Schedule of Net Sales Disaggregated by Reportable Segment (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total net sales	$ 2,744,148	$ 3,736,084	$ 5,402,434	$ 5,583,137
Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,246,411	1,643,619	2,476,870	2,322,277
Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	592,449	839,130	1,264,173	1,364,080
Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,253,335	1,661,391	1,896,780
Vinyl windows \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	1,178,609	1,542,525	2,359,305	2,190,887
Aluminum windows \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	37,653	55,078	67,160	85,735
Other \| Aperture Solutions
Segment Reporting Information [Line Items]
Total net sales	30,149	46,016	50,405	45,655
Vinyl siding \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	283,298	415,534	611,749	667,284
Metal \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	136,851	185,097	329,363	293,427
Injection molded \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	25,153	41,841	58,517	75,361
Stone \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	42,706	51,904	74,326	87,948
Stone veneer installation and other \| Surface Solutions
Segment Reporting Information [Line Items]
Total net sales	104,441	144,754	190,218	240,060
Metal building products \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	905,288	1,140,259	1,661,391	1,473,662
Insulated metal panels \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	0	0	0	208,220
Metal coil coating \| Shelter Solutions
Segment Reporting Information [Line Items]
Total net sales	$ 0	$ 113,076	$ 0	$ 214,898

Reportable Segment and Geographical Information - Schedule of Financial Data Attributable to Various Geographic Regions (Details) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2022	Jul. 24, 2022	Dec. 31, 2023	Dec. 31, 2021
Total net sales:
Total net sales	$ 2,744,148	$ 3,736,084	$ 5,402,434	$ 5,583,137
Long-lived assets:
Total long-lived assets	983,616		1,254,395
U.S.
Total net sales:
Total net sales	2,537,101	3,466,127	4,983,912	5,132,085
Long-lived assets:
Total long-lived assets	891,122		1,130,197
Canada
Total net sales:
Total net sales	199,466	261,796	415,134	422,867
Long-lived assets:
Total long-lived assets	81,516		104,960
All other
Total net sales:
Total net sales	7,581	$ 8,161	3,388	$ 28,185
Long-lived assets:
Total long-lived assets	$ 10,978		$ 19,238

- 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
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-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

+ Details

Commitments and Contingencies (Details) $ in Millions	1 Months Ended
Commitments and Contingencies (Details) $ in Millions	Jan. 31, 2023 complaint	Mar. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Environmental Matters
Loss Contingencies [Line Items]
Liability accrual			$ 8.8	$ 8.8
Voigt vs. C D R Case
Loss Contingencies [Line Items]
Proceeds from the stipulation		$ 76.5
CD&R Merger
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, 2023	Dec. 31, 2021
Weighted average number of common shares outstanding:
Net income (loss) applicable to common shares, basic	$ (63,496)	$ 480,211	$ (75,525)	$ 658,044
Net income (loss) applicable to common shares, diluted		$ 480,211		$ 658,044
Denominator for Basic and Diluted Earnings Per Common Share:
Weighted average basic number of common shares outstanding (in shares)		127,316		126,058
Weighted average diluted number of common shares outstanding (in shares)		128,894		126,795
Basic earnings (loss) per common share (in usd per share)		$ 3.77		$ 5.22
Diluted earnings (loss) per common share (in dollars per share)		$ 3.73		$ 5.19
Incentive Plan securities excluded from dilution (in shares)		30		275
Employee stock options
Denominator for Basic and Diluted Earnings Per Common Share:
Employee stock options (in shares)		1,578		737

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, 2023	Dec. 31, 2021
Supplemental cash flow information:
Interest paid, net of amounts capitalized	$ 73,726	$ 103,074	$ 287,143	$ 178,330
Income taxes paid (refunded)	187,777	56,243	36,316	267,399
Supplemental non-cash investing and financing activities:
Pushdown fair value adjustments	$ 1,522,432	$ 0	$ 0	$ 0

Subsequent Events (Details) - Subsequent Event $ in Millions	1 Months Ended
	Jan. 31, 2024 USD ($) shares
Subsequent Event [Line Items]
Payment of dividend \| $	$ 231.6
Camelot Return Parent, LLC \| CD&R Pisces Holdings, L.P.
Subsequent Event [Line Items]
Number of shares redeemed (in shares) \| shares	1,950,000