AVANTOR, INC., 10-K filed on 2/14/2024
Annual Report
v3.24.0.1
Cover - USD ($)
12 Months Ended
Dec. 31, 2023
Feb. 09, 2024
Jun. 30, 2023
Document Information [Line Items]      
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 001-38912    
Entity registrant name Avantor, Inc.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 82-2758923    
Entity Address, Address Line One Radnor Corporate Center, Building One, Suite 200    
Entity Address, Address Line Two 100 Matsonford Road    
Entity Address, City or Town Radnor    
Entity Address, State or Province PA    
Entity Address, Postal Zip Code 19087    
City Area Code 610    
Local Phone Number 386-1700    
Title of 12(b) Security Common stock, $0.01 par value    
Trading Symbol AVTR    
Security Exchange Name NYSE    
Entity well-known seasoned issuer Yes    
Entity voluntary filers No    
Entity current reporting status Yes    
Entity interactive data current Yes    
Entity filer category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity public float     $ 13,877,913,401
Entity common stock, shares outstanding   678,281,383  
Documents Incorporated by Reference
DOCUMENTS INCORPORATED BY REFERENCE
Portions of our definitive proxy statement for our 2024 annual meeting of stockholders will be filed with the SEC on or before 120 days after our 2023 fiscal year-end and are incorporated by reference into Part III of this report.
   
Amendment flag false    
Entity central index key 0001722482    
Document fiscal year focus 2023    
Document fiscal period focus FY    
v3.24.0.1
Audit Information
12 Months Ended
Dec. 31, 2023
Audit Information [Abstract]  
Auditor Name Deloitte & Touche LLP
Auditor Location Philadelphia, Pennsylvania
Auditor Firm ID 34
v3.24.0.1
Consolidated balance sheets - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Current assets:    
Cash and cash equivalents $ 262.9 $ 372.9
Accounts receivable, net of allowances of $35.0 and $28.2 1,150.2 1,218.4
Inventory 828.1 913.5
Other current assets 143.7 153.1
Total current assets 2,384.9 2,657.9
Property, plant and equipment, net (see note 10) 737.5 727.0
Other intangible assets, net (see note 11) 3,775.3 4,133.3
Goodwill, net (see note 11) 5,716.7 5,652.6
Other assets 358.3 293.5
Total assets 12,972.7 13,464.3
Current liabilities:    
Current portion of debt 259.9 364.2
Accounts payable 625.9 758.2
Employee-related liabilities 133.1 122.4
Accrued interest 50.2 49.9
Other current liabilities 411.2 364.1
Total current liabilities 1,480.3 1,658.8
Debt, net of current portion 5,276.7 5,923.3
Deferred income tax liabilities 612.8 731.4
Other liabilities 350.3 295.4
Total liabilities 7,720.1 8,608.9
Commitments and contingencies (see note 12)
Stockholders’ equity:    
Common stock including paid-in capital, 676.6 and 674.3 shares issued and outstanding 3,830.1 3,785.3
Accumulated earnings 1,491.5 1,170.4
Accumulated other comprehensive loss (69.0) (100.3)
Total stockholders’ equity 5,252.6 4,855.4
Total liabilities and stockholders’ equity $ 12,972.7 $ 13,464.3
v3.24.0.1
Consolidated balance sheets (Parenthetical) - USD ($)
shares in Millions, $ in Millions
Dec. 31, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]    
Allowances on accounts receivable $ 35.0 $ 28.2
Common stock, shares, outstanding (in shares) 676.6 674.3
Common stock, shares, issued (in shares) 676.6 674.3
v3.24.0.1
Consolidated statements of operations - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Statement [Abstract]      
Net sales $ 6,967.2 $ 7,512.4 $ 7,386.1
Cost of sales 4,603.4 4,909.6 4,883.4
Gross profit 2,363.8 2,602.8 2,502.7
Selling, general and administrative expenses 1,506.6 1,472.6 1,530.5
Impairment charges 160.8 0.0 0.0
Operating income 696.4 1,130.2 972.2
Interest expense, net (284.8) (265.8) (217.4)
Loss on extinguishment of debt (6.9) (12.5) (12.4)
Other income (expense), net 5.8 (0.8) 10.6
Income before income taxes 410.5 851.1 753.0
Income tax expense (89.4) (164.6) (180.4)
Net income 321.1 686.5 572.6
Accumulation of yield on preferred stock 0.0 (24.2) (64.6)
Net income available to common stockholders $ 321.1 $ 662.3 $ 508.0
Earnings per share:      
Basic (in dollars per share) $ 0.48 $ 1.02 $ 0.86
Diluted Basic (in dollars per share) $ 0.47 $ 1.01 $ 0.85
Weighted average shares outstanding:      
Basic (in shares) 675.6 650.9 590.5
Diluted (in shares) 678.4 679.4 599.6
v3.24.0.1
Consolidated statements of comprehensive income or loss - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Comprehensive Income [Abstract]      
Net income $ 321.1 $ 686.5 $ 572.6
Other comprehensive income (loss):      
Foreign currency translation — unrealized gain (loss) 38.3 (102.0) (62.8)
Derivative instruments:      
Unrealized gain (loss) 21.3 33.1 (1.6)
Reclassification of (gain) loss into earnings (31.0) (7.4) 3.5
Activity related to defined benefit plans (13.6) 46.9 8.0
Other comprehensive income (loss) before income taxes 15.0 (29.4) (52.9)
Income tax effect 16.3 (27.7) (12.0)
Other comprehensive income (loss) 31.3 (57.1) (64.9)
Comprehensive income $ 352.4 $ 629.4 $ 507.7
v3.24.0.1
Consolidated statements of stockholders' equity - shares - shares
shares in Millions
MCPS including paid-in capital
Common stock including paid-in capital
Beginning balance (in shares) at Dec. 31, 2020 20.7 580.1
Issuance of stock, net of issuance costs (in shares)   23.8
Exercise of stock options other than common stock transactions (in shares)   5.8
Ending balance (in shares) at Dec. 31, 2021 20.7 609.7
Exercise of stock options other than common stock transactions (in shares)   1.7
Conversion of MCPS into common stock (in shares) (20.7) 62.9
Ending balance (in shares) at Dec. 31, 2022 0.0 674.3
Exercise of stock options other than common stock transactions (in shares)   2.3
Ending balance (in shares) at Dec. 31, 2023 0.0 676.6
v3.24.0.1
Consolidated statements of stockholders' equity - amounts - USD ($)
$ in Millions
Total
MCPS including paid-in capital
Common stock including paid-in capital
Accumulated (deficit) earnings
AOCI
Beginning balance at Dec. 31, 2020 $ 2,674.3 $ 1,003.7 $ 1,737.6 $ (88.7) $ 21.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Comprehensive income (loss) 507.7     572.6 (64.9)
Issuances, net of issuance costs 967.0   967.0    
Stock-based compensation expense 47.7   47.7    
Accumulation of yield on preferred stock (64.6)   (64.6)    
Stock option exercises and other common stock transactions 64.9   64.9    
Ending balance at Dec. 31, 2021 4,197.0 1,003.7 2,752.6 483.9 (43.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Comprehensive income (loss) 629.4     686.5 (57.1)
Stock-based compensation expense 49.1   49.1    
Accumulation of yield on preferred stock (24.2)   (24.2)    
Stock option exercises and other common stock transactions 4.1   4.1    
Conversion of MCPS into common stock 0.0 (1,003.7) 1,003.7    
Ending balance at Dec. 31, 2022 4,855.4 0.0 3,785.3 1,170.4 (100.3)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Comprehensive income (loss) 352.4     321.1 31.3
Stock-based compensation expense 40.2   40.2    
Stock option exercises and other common stock transactions 4.6   4.6    
Ending balance at Dec. 31, 2023 $ 5,252.6 $ 0.0 $ 3,830.1 $ 1,491.5 $ (69.0)
v3.24.0.1
Consolidated statements of cash flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:      
Net income $ 321.1 $ 686.5 $ 572.6
Reconciling adjustments:      
Depreciation and amortization 402.3 405.5 379.2
Impairment charges 160.8 0.0 0.0
Stock-based compensation expense 40.5 45.8 50.7
Provision for accounts receivable and inventory 84.5 65.0 44.9
Deferred income tax benefit (172.4) (69.1) (17.7)
Amortization of deferred financing costs 13.0 15.7 16.3
Loss on extinguishment of debt 6.9 12.5 12.4
Foreign currency remeasurement (gain) loss (2.6) 10.0 6.7
Changes in assets and liabilities:      
Accounts receivable 77.0 (45.2) (111.8)
Inventory 30.3 (112.5) (129.8)
Accounts payable (139.6) 15.6 64.9
Accrued interest 0.3 0.1 5.3
Other assets and liabilities 48.6 (179.3) 56.9
Other (0.7) (7.0) 3.0
Net cash provided by operating activities 870.0 843.6 953.6
Cash flows from investing activities:      
Capital expenditures (146.4) (133.4) (111.1)
Cash paid for acquisitions, net of cash acquired 0.0 (20.2) (4,014.1)
Cash proceeds from settlement of cross currency swap 0.0 42.5 0.0
Other 2.7 1.5 3.5
Net cash used in investing activities (143.7) (109.6) (4,121.7)
Cash flows from financing activities:      
Debt borrowings 0.0 327.2 2,834.6
Debt repayments (846.0) (947.0) (533.9)
Payments of debt refinancing fees and premiums (2.3) (0.6) (40.6)
Proceeds from issuance of stock, net of issuance costs 0.0 0.0 967.0
Payments of dividends on preferred stock 0.0 (32.4) (64.6)
Proceeds received from exercise of stock options 18.3 17.3 82.5
Proceeds received from exercise of stock options, net of shares repurchased to satisfy employee tax obligations for vested stock-based awards (13.7) (13.2) (25.8)
Net cash (used in) provided by financing activities (843.7) (648.7) 3,219.2
Effect of currency rate changes on cash and cash equivalents 8.2 (15.5) (13.2)
Net change in cash, cash equivalents and restricted cash (109.2) 69.8 37.9
Cash, cash equivalents and restricted cash, beginning of year 396.9 327.1 289.2
Cash, cash equivalents and restricted cash, end of year $ 287.7 $ 396.9 $ 327.1
v3.24.0.1
Nature of operations and presentation of financial statements
12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of operations and presentation of financial statements Nature of operations and presentation of financial statements
We are a global manufacturer and distributor that provides products and services to customers in the biopharmaceutical, healthcare, education & government and advanced technologies & applied materials industries.
Basis of presentation
The accompanying financial statements have been prepared in accordance with the rules and regulations of the SEC for annual reports and GAAP. The financial statements include the accounts of Avantor, Inc., its consolidated subsidiaries, and those business entities in which we maintain a controlling interest.
Conversion of MCPS into Common Stock
In May of 2022, all outstanding shares of 6.250% Series A MCPS, par value $0.01 per share, automatically converted into 62.9 million shares of our common stock, in accordance with their terms. The conversion rate for each share of MCPS was 3.0395 shares of our common stock, subject to receipt of cash in lieu of fractional shares, and was determined based on the price of our common stock on the date of conversion. No outstanding shares of the MCPS remained following the mandatory conversion.
Principles of consolidation
All intercompany balances and transactions have been eliminated from the financial statements.
Use of estimates
The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported throughout the financial statements. Actual results could differ from those estimates.
v3.24.0.1
Summary of significant accounting policies
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Summary of significant accounting policies Summary of significant accounting policies
Earnings per share
Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the reporting period.
Diluted earnings per share is computed based on the weighted average number of common shares outstanding increased by the number of additional shares that would have been outstanding had the potentially dilutive common shares been issued and reduced by the number of shares we could have repurchased with the proceeds from the issuance of the potentially dilutive shares. Variable conversion ratios are determined as of period end. Preferred dividends are added back to net income available to common stockholders provided that the preferred securities are not anti-dilutive to the calculation.
Segment reporting
We report three geographic segments based on customer location: the Americas, Europe and AMEA. Our operating segments are the same as our reportable segments.
None of our customers contributed more than 10% to our net sales, and we disclose net sales for the following product categories: proprietary materials & consumables, third party materials & consumables, services & specialty procurement and equipment & instrumentation.
We disclose geographic data for our two largest countries, the United States and Germany, as a percentage of consolidated net sales. No other countries were individually material. We also disclose certain regional data because of differences in geopolitical and / or competitive conditions. We disclose property and equipment by geographic area because many of these assets cannot be readily moved and are illiquid, subjecting them to geographic risk. None of our other long-lived assets are subject to significant geopolitical risk. We do not manage total assets on a segment basis. Segment information about interest expense, income tax expense or benefit and other significant non-cash items are not disclosed because they are not included in the segment profitability measurement nor are they otherwise provided to our chief operating decision maker (“CODM”) on a regular basis.
Cash and cash equivalents
Cash equivalents are comprised of highly-liquid investments with original maturities of three months or less. Bank overdrafts are classified as current liabilities, and changes to bank overdrafts are presented as a financing activity on our consolidated statements of cash flows.
Accounts receivable and allowance for current expected credit losses
Substantially all of our accounts receivable are trade accounts that are recorded at the invoiced amount and generally do not bear interest. Accounts receivable are presented net of an allowance for current expected credit losses. We consider many factors in estimating our allowance including the age of our receivables, historical collections experience, customer types, creditworthiness and economic trends. Account balances are written off against the allowance when we determine it is probable that the receivable will not be recovered.
Inventory
Inventory consists of merchandise inventory related to our distribution business and finished goods, raw materials and work in process related to our manufacturing business. Goods are removed from inventory as follows:
Merchandise inventory purchased by certain U.S. subsidiaries using the last-in, first-out method.
All other merchandise inventory using the first-in, first-out method.
Manufactured inventories using an average cost method.
Inventory is valued at the lower of cost or net realizable value. Cost for manufactured goods is determined using standard costing methods to estimate raw materials, labor and overhead consumed. Variances from actual cost are recorded to inventory at period-end. Cost for other inventory is based on amounts invoiced by suppliers plus freight. If net realizable value is less than carrying value, we reduce the carrying amount to net realizable value and record a loss in cost of sales.
Property, plant and equipment
Property, plant and equipment are stated at cost. Depreciation is recognized using the straight-line method over estimated useful lives of three to forty years for buildings and related improvements, three to twenty years for machinery and equipment and three to ten years for capitalized software. Leasehold improvements are depreciated on a straight-line basis over the shorter of the estimated useful lives of the assets or the estimated remaining life of the lease. Depreciation is classified as cost of sales or SG&A expense based on the use of the underlying asset.
Software development costs are capitalized as property, plant and equipment once the preliminary project stage is completed and management commits to funding the project if it is probable that the project will be completed for its intended use. Preliminary project planning and training costs related to software are expensed as incurred.
Impairment of long-lived assets
Long-lived assets include property, plant and equipment, finite-lived intangible assets and certain other assets. For impairment testing purposes, long-lived assets may be grouped with working capital and other types of assets or liabilities if they generate cash flows on a combined basis.
We evaluate long-lived assets or asset groups for impairment whenever events or changes in circumstances indicate a potential inability to recover their carrying amounts. Impairment is determined by comparing their carrying value to their estimated undiscounted future cash flows. If long-lived assets or asset groups are impaired, the loss is measured as the amount by which their carrying values exceed their fair value.
Goodwill and other intangible assets
Goodwill represents the excess of the price of an acquired business over the aggregate fair value of its net assets. Other intangible assets consist of both finite-lived and indefinite-lived intangible assets.
Goodwill and other indefinite-lived intangible assets are tested annually for impairment on October 1 of each year and whenever an impairment indicator arises. Goodwill impairment testing is performed at the reporting unit level. Our reporting units are Americas, NuSil, Europe and AMEA.
Our finite-lived intangible assets are tested for impairment whenever an impairment indicator arises. Examples of impairment indicators include unexpected adverse business conditions, economic factors, unanticipated technological changes or competitive activities, loss of key personnel and acts or anticipated acts by governments and courts.
The impairment analysis for goodwill and indefinite-lived intangible assets consists of an optional qualitative assessment potentially followed by a quantitative analysis. If we determine that the carrying value of a reporting unit or an indefinite-lived intangible asset exceeds its fair value, an impairment charge is recorded for the excess.
Indefinite-lived intangible assets are not amortized. Annually, we evaluate whether these assets continue to have indefinite lives, considering whether they have any legal, regulatory, contractual, competitive or economic limitations and whether they are expected to contribute to the generation of cash flows indefinitely.
Finite-lived intangible assets are amortized over their estimated useful lives on a straight-line basis, with customer relationships amortized over lives of ten to twenty years, tradenames amortized over lives of ten to fifteen years and other finite-lived intangible assets amortized over lives of five to twenty years. Amortization is classified in SG&A expenses. We reevaluate the estimated useful lives of our finite-lived intangible assets annually.
Restructuring and severance charges
Restructuring plans are designed to improve gross margins and reduce operating costs over time. We typically incur up-front charges to implement those plans related to employee severance, facility closure and other actions:
Employee severance and related — Employee severance programs can be voluntary or involuntary. Voluntary severances are recorded at their reasonably estimated amount when associates accept severance offers. Involuntary severances covered by plan or statute are recorded at estimated amounts when probable and reasonably estimable. Significant judgment is required to determine probability and whether the amount can be reasonably estimated. Involuntary severances requiring continuing service are measured at fair value as of the termination date and recognized on a straight-line basis over the service period.
Facility closure — On the date we cease using a facility, facility lease assets are tested for impairment in the same way as other long-lived assets. The remaining lease expense is recognized between the period that we commit to cease use of a facility and the date we exit.
Other — Other charges may be incurred to write down assets, divest businesses or for other reasons and are accounted for under applicable GAAP as described elsewhere in these policies.
Restructuring and severance charges are classified as SG&A expenses. Accrued restructuring and severance charges are classified as employee-related or current liabilities if we anticipate settlement within one year, otherwise they are included in other liabilities.
Contingencies
Our business exposes us to various contingencies including compliance with environmental laws and regulations, legal exposures related to the manufacture and sale of products and other matters. Loss contingencies are reflected in the financial statements based on our assessments of their expected outcome or resolution:
They are recognized as liabilities on our balance sheet if the potential loss is probable and the amount can be reasonably estimated.
They are disclosed if the potential loss is material and considered at least reasonably possible.
Significant judgment is required to determine probability and whether the amount can be reasonably estimated. Due to uncertainties related to these matters, accruals are based only on the information available at the time. As additional information becomes available, we reassess potential liabilities and may revise our previous estimates.
Debt
Borrowings under lines of credit are stated at their face amount. Borrowings under term debt and through the issuance of notes are stated at their face amounts net of unamortized deferred financing costs, including any original issue discounts or premiums.
The accounting for financing costs depends on whether debt is newly issued, extinguished or modified. That determination is made on an individual lender basis when the lenders are part of a syndication. When new debt is issued, financing costs and discounts are deferred and recognized as interest expense through maturity of the debt. When debt is extinguished, unamortized deferred financing costs and discounts are written off and presented as a loss on extinguishment of debt. When debt is modified, new financing costs and prior unamortized deferred financing costs may be either (i) immediately recognized as interest expense, other expense, or SG&A expense or (ii) deferred and recognized as interest expense through maturity of the modified debt, depending on the type of cost and whether the modification was substantial or insubstantial.
Borrowings and repayments under lines of credit are short-term in nature and presented on the statement of cash flows on a net basis.
Equity
Stockholders’ equity or deficit comprises nonredeemable ownership interests in MCPS and common stock. Our accounting policies for these instruments are as follows:
MCPS is classified as permanent equity and initially recorded at fair value, net of issuance costs. Accrued but unpaid MCPS dividends are classified as other current liabilities with a corresponding reduction to common stock including paid-in capital.
Common stock is presented at par value plus additional paid-in amounts, net of issuance costs. Distributions are accounted for as reductions to common stock including paid-in capital and are classified as financing activities on the statement of cash flows.
Upon issuance, paid-in capital is allocated among host stock instruments on a relative fair value basis.
Costs directly associated with new equity issuances are recorded as other current assets until the issuances are completed or abandoned. If the issuance is completed, the costs are reclassified to stockholders’ equity and presented as a reduction of proceeds received. If the issuance is abandoned, the costs are reclassified to SG&A expenses. Costs associated with secondary equity offerings under a registration rights agreement are recorded as SG&A expenses.
Disclosures about certain classes of stock are provided in the footnotes and not stated separately on the balance sheet or statement of stockholders’ equity when those presentations are not deemed to be material.
Revenue recognition
We recognize revenue by applying a five-step process: (i) identify the contract with a customer, (ii) identify the performance obligation in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations and (v) recognize revenue as the performance obligations
are satisfied by transferring control of the performance obligation through delivery of a promised product or service to a customer.
Control of a performance obligation may transfer to the customer either at a point in time or over time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the products or services to be provided. The substantial majority of our net sales are recognized at a point in time based upon the delivery of products to customers pursuant to purchase orders. We recognize service revenues and sales of certain of our custom-manufactured products over time as control passes to the customer concurrent with our performance. We are able to fulfill most purchase orders rapidly, and service and custom-manufacturing cycles are short. As a result, we do not record material contract assets or liabilities, nor do we have material unfulfilled performance obligations.
We have elected to use the practical expedient not to adjust the transaction price of a contract for the effects of a significant financing component if, at the inception of the contract, we expect that the period between when we transfer a promised good or service to a customer and when the customer pays for that good or service will be one year or less.
Some customer contracts include variable consideration, such as rebates and prebates, some of which depend upon our customers meeting specified performance criteria, such as a purchasing level over a period of time. We use judgment to estimate the value of these pricing arrangements at each reporting date and record contract assets or liabilities to the extent that estimated values are recognized at a different time than the revenue for the related products. When estimating variable consideration, we also apply judgment when considering the probability of whether a reversal of revenue could occur and only recognize revenue subject to this constraint.
The only significant costs we incur to obtain contracts are related to sales commissions. These commissions are primarily based on purchase order amounts, not recoverable and not applicable to periods greater than one year. We elected to apply the practical expedient to expense these costs as incurred as if the amortization period of the asset that would have otherwise been recognized is one year or less.
Performance obligations following the delivery of products, such as rights of return and warranties, are not material. No other types of revenue arrangements were material to our consolidated financial statements.
Classification of expenses — cost of sales
Cost of sales includes the cost of the product, depreciation of production assets, supplier rebates, shipping and receiving charges and inventory adjustments. For manufactured products, the cost of the product includes direct and indirect manufacturing costs, plant administrative expenses and the cost of raw materials consumed in the manufacturing process.
Classification of expenses — selling, general and administrative
Selling, general and administrative expenses include personnel and facility costs, amortization of intangible assets, depreciation of non-production assets, research and development costs, advertising expense, promotional charges and other charges related to our global operations. Research and development expenses were not material for the periods presented.
Employee benefit plans
Some of our employees participate in defined benefit plans that we sponsor. We present these plans as follows due to their differing geographies, characteristics and actuarial assumptions:
U.S. plans — The two U.S. plans are closed to participants who joined the Company after 2018, and annual accruals of future pension benefits for participating employees are not material to our financial statements.
Non-U.S. plans — Eight plans for our employees around the world that we acquired from VWR in 2017, most of which continue to accrue future pension benefits.
Medical plan — A post-retirement medical plan for certain employees in the United States. The medical plan is closed to new employees, and annual accruals of future pension benefits for participating employees are not material to our financial statements.
We sponsor a number of other defined benefit plans around the world that are not material individually or in the aggregate and therefore are not included in our disclosures. Defined contribution and other employee benefit plans are also not material.
The cost of our defined benefit plans is incurred systematically over expected employee service periods. We use actuarial methods and assumptions to determine expense each period and the value of projected benefit obligations. Actuarial changes in the projected value of defined benefit obligations are deferred to AOCI and recognized in earnings systematically over future periods. The portion of cost attributable to continuing employee service is included in SG&A expenses. The rest of the cost is included in other income or expense, net.
Stock-based compensation expense
Some of our management and directors are compensated with stock-based awards. Stock-based compensation expense is included in SG&A expenses on the statement of operations.
Stock options and RSUs
We measure the expense of stock options and RSUs based on their grant-date fair values. These awards typically vest with continuing service, so expense is recognized on a straight-line basis from the date of grant through the end of the requisite service period. When awards are contingent upon the achievement of a performance condition, we record expense over the life of the awards in accordance with the probability of achievement. We measure the expense of awards with a market condition based on the grant-date fair value, which includes the probability of achieving the market condition. We recognize forfeitures of unvested awards as they occur by reversing any expense previously recorded in the period of forfeiture. We issue new shares of common stock upon exercise or vesting of awards.
The grant-date fair value of stock options is measured using the Black-Scholes pricing model using assumptions based on the terms of each stock option agreement, the expected behavior of grant recipients and peer company data. We have limited historical data about our own awards upon which to base our assumptions. Expected volatility is calculated based on the observed equity volatility for a peer group over a period of time equal to the expected life of the stock options. The risk-free interest rate is based on U.S. Treasury observed market rates continuously compounded over the duration of the expected life. The
expected life of stock options is estimated as the midpoint of the weighted average vesting period and the contractual term.
The grant-date fair value for RSUs in which the vesting condition is based only on continuing service is measured as the quoted closing price of our common stock on the grant date. For awards with market conditions, we measure the grant-date fair value using a Monte Carlo model. The grant-date fair value of awards with performance conditions is the quoted closing price of our common stock on the grant date, adjusted for the probability of achievement.
Award modifications
When stock-based compensation arrangements are modified, we treat the modification as an exchange of the original award for a new award and immediately recognize expense for the incremental value of the new award. The incremental value is measured as the excess of the fair value of new awards over the fair value of the original awards, each based on circumstances and assumptions as of the modification date. Fair value is measured using the same methods previously described.
Income taxes
Our worldwide income is subject to the income tax regulations of many governments. Income tax expense is calculated using an estimated global rate with recognition of deferred tax assets and liabilities for expected temporary differences between taxable and reported income. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income when those temporary differences are expected to reverse. We record a valuation allowance to reduce deferred tax assets to the amount that is more likely than not to be realized.
Income tax regulations change from time to time. The effect of a change in tax law on deferred tax assets and liabilities is recognized as a cumulative adjustment to income tax expense or benefit in the period of enactment. The effect of a change in tax law on the income tax expense or benefit itself is recognized prospectively for the applicable tax years.
Income tax regulations can be complex, requiring us to interpret tax law and take positions. Upon audit, tax authorities may challenge our positions. We regularly assess the outcome of potential examinations and only recognize positions that are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount that is more likely than not of being realized. Changes in recognition or measurement are reflected in the period in which a change in judgment occurs, as a result of information that arises or when a tax position is effectively settled. We recognize accrued interest and penalties related to unrecognized tax benefits as a component of interest expense in our consolidated financial statements.
Fair value measurements
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at a measurement date. We classify fair value measurements based on the lowest of the following levels that is significant to the measurement:
Level 1 — Quoted prices in active markets for identical assets or liabilities
Level 2 — Inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the asset or liability
Level 3 — Inputs that are unobservable for the asset or liability based on our evaluation of the assumptions market participants would use in pricing the asset or liability
We exercise considerable judgment when estimating fair value, particularly when evaluating what assumptions market participants would likely make. The use of different assumptions or estimation methodologies could have a material effect on the estimated fair values.
Foreign currency translation
Our operations span the globe, so we are impacted by changes in foreign currency exchange rates. We determine the functional currency of our subsidiaries based upon the primary currency used to generate and expend cash, which is usually the currency of the country in which the subsidiary is located. For subsidiaries with functional currencies other than the U.S. dollar, assets and liabilities are translated into U.S. dollars using period-end exchange rates, and revenues, expenses, income and losses of our subsidiaries are translated into U.S. dollars using monthly average exchange rates. The resulting foreign currency translation gains or losses are deferred as AOCI and reclassified to earnings only upon sale or liquidation of those businesses.
Gains and losses related to the remeasurement of debt and intercompany financing into functional currencies are reported in earnings as other income or expense, net. Gains and losses associated with the remeasurement of operating assets and liabilities into functional currencies are reported within the applicable component of operating income.
Leases
We primarily enter into real estate leases for manufacturing, warehousing and commercial office space to support our global operations. We also enter into vehicle and equipment leases to support those operations.
We determine if an arrangement is a lease at inception. Short-term leases, defined as having an initial term of twelve months or less, are expensed as incurred and not recorded on the balance sheet. We record the value of all other leased property and the related obligations as assets and liabilities on the balance sheet. Information about the amount and classification of lease assets and liabilities is included in note 22.
At inception, lease assets and liabilities are measured at the present value of future lease payments over the lease term. As most of our leases do not provide an implicit rate, we exercise judgment in selecting the incremental borrowing rate based on the information available at inception to determine the present value of future payments. Operating lease assets are further adjusted for lease incentives and initial direct costs.
Our lease terms may include options to extend or terminate the lease. We exercise judgment to calculate the term of those leases when extension or termination options are present and include such options in the calculation of the lease term when it is reasonably certain that we will exercise those options. Operating lease expense is recognized on a straight-line basis over the lease term, except for variable rent which is expensed as incurred. Short-term lease and variable rent expense was immaterial to the financial statements and has been included within operating lease expense. Finance lease expense includes depreciation, which is recognized on a straight-line basis over the expected life of the leased asset and interest expense.
Some of our lease agreements include both lease and non-lease components. We account for those components separately for real estate leases and as a combined single lease component for all other types of leases.
Business combinations
We account for business acquisitions under the accounting standards for business combinations. The results of each acquisition are included in our consolidated results as of the acquisition date and the purchase price of an acquisition is allocated to tangible and intangible assets and assumed liabilities based on their estimated fair values. Any excess of the fair value consideration transferred over the estimated fair values of the net assets acquired is recognized as goodwill.
Any purchase price that is considered contingent consideration is measured at its estimated fair value at the acquisition date. Contingent consideration is remeasured at the end of each reporting period, with changes in estimated fair value being recorded through SG&A expense within our statement of operations.
Derivatives and hedging
We use derivative instruments primarily to manage currency exchange and interest rate risks and recognize them as either assets or liabilities which are measured at fair value.
Cash flow hedges — We use interest rate derivatives to add stability to interest expense and to manage its exposure to interest rate movements. For derivative instruments that are designated and qualify as a cash flow hedge, the gain or loss on the derivative is recorded in AOCI and reclassified into earnings in the same period(s) during which the hedged transaction affects earnings and is presented in the same income statement line item as the earnings effect of the hedged item.
Net Investment hedges — We use foreign currency-denominated debt and cross-currency swaps to hedge our net investments in foreign operations against adverse movements in exchange rates. For derivatives designated as net investment hedges, the gain or loss on the derivative is reported in AOCI as part of the cumulative translation adjustment. Amounts are reclassified out of AOCI into earnings when the hedged net investment is either sold or substantially liquidated.
v3.24.0.1
New accounting standards
12 Months Ended
Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]  
New accounting standards New accounting standards
Segment Reporting
In November 2023, the FASB issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures, which amends the existing segment reporting guidance (ASC Topic 280) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about
significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount for other segment items by reportable segment and a description of its composition, the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources.
The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact of our pending adoption of this standard on our financial statement disclosures.
Income Taxes
In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures, which amends the existing income taxes guidance (ASC Topic 740) to require additional disclosures surrounding annual rate reconciliation, income taxes paid and other income tax related disclosures.
The amendments in this update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact of our pending adoption of this standard on our financial statement disclosures.
Other
There were no other new accounting standards that we expect to have a material impact to our financial position or results of operations upon adoption.
v3.24.0.1
Business combinations
12 Months Ended
Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]  
Business combinations Business combinations
Masterflex acquisition
Masterflex is a leading global manufacturer of peristaltic pumps and aseptic single-use fluid transfer technologies. The acquisition strengthened Avantor's offering across all bioproduction and research platforms including monoclonal antibodies (mAbs), cell and gene therapy and mRNA, and supports both therapy and vaccine manufacturing including COVID-19.
On November 1, 2021, we completed the acquisition of Masterflex for cash consideration of $2,865.5 million.
The fair value of the net assets acquired on November 1, 2021 included the following:
(in millions)
November 1, 2021
Inventory$45.7 
Property, plant & equipment4.4 
Other intangible assets664.2 
Goodwill2,169.1 
Other assets and liabilities
(3.3)
Deferred income taxes, net(14.6)
Total net assets$2,865.5 
The assets acquired and liabilities assumed are recorded at their fair values as part of our Americas operating segment as of November 1, 2021. The balances of the acquired assets and liabilities have been updated from the provisional amounts recorded during the period of acquisition to reflect additional information relating to the fair value of acquired inventory, tangible and intangible assets, working capital, and the related deferred tax assets, and are considered final. The purchase accounting adjustments that impacted current period income were adjustments to other intangible assets and inventory, which impacted amortization expense, recorded as SG&A expenses, and cost of sales, respectively, and were immaterial to the results of our operations.
The following table summarizes the fair value of intangible assets acquired on November 1, 2021 and their related weighted average amortization period:
(dollars in millions)Fair valueWeighted average estimated life
Trademark$95.8 15.0 years
Customer relationships212.0 13.0 years
Developed technology - Tubing234.4 15.0 years
Developed technology - Pumps122.0 10.0 years
Total$664.2 
The goodwill represents intellectual capital and the acquired assembled workforce, which are other intangible assets that do not qualify for separate recognition. A portion of the goodwill is deductible for tax purposes and is included in the Americas operating segment.
Ritter acquisition
On June 10, 2021, we completed the acquisition of Ritter for net cash consideration of $1,079.8 million, and contingent consideration with a fair value of $6.1 million on the date of acquisition. Ritter’s current business is focused on providing diagnostic system providers and liquid handling OEMs with robotic fluid handling tips, plates, and other consumables. The combination of our companies expanded our proprietary offerings to our biopharma and healthcare customers and enhance our offerings for critical lab automation workflows. The combined businesses also share similar characteristics including a recurring, specification-driven revenue profile and a consumable-driven portfolio of products produced to exacting standards that enhances our unique customer value proposition.
The purchase consideration is as follows:
(in millions)June 10, 2021
Cash paid at closing$1,084.5 
Cash acquired(4.7)
Net cash consideration1,079.8
Fair value of acquisition contingent consideration6.1 
Purchase price$1,085.9 
The contingent consideration has a maximum potential payout of €300.0 million over three years. The fair value of the contingent consideration was determined using a Monte Carlo simulation as further described in note 21.
The fair value of the net assets acquired on June 10, 2021 was $1,085.9 million, which included the following:
(in millions)June 10, 2021
Accounts receivable$33.7 
Inventory30.0 
Property, plant & equipment141.2 
Other intangible assets220.0 
Goodwill807.0 
Other assets and liabilities
(0.2)
Accounts payable(21.5)
Accrued expenses(37.2)
Debt(20.4)
Deferred income taxes, net(66.7)
Total net assets$1,085.9 
The following table summarizes the fair value of intangible assets acquired on June 10, 2021 and their related weighted average amortization period:
(dollars in millions)Fair valueWeighted average estimated life
Customer relationships$125.0 18.0 years
Developed technology95.0 7.0 years
Total$220.0 
The goodwill represents intellectual capital and the acquired assembled workforce, which are other intangible assets that do not qualify for separate recognition. Of the goodwill recognized, none is deductible for tax purposes.
Asset impairment - Ritter
Persistently high customer inventory in the end markets served by Ritter and an overall slowdown in research activity has caused Ritter’s revenue to decline compared to prior expectations. Due to these sustained declines, we performed an impairment test of the Ritter asset group, which resulted in a fair value that was lower than its carrying value. As a result, we recorded impairment charges of $106.4 million on Ritter’s finite-lived intangible assets and $54.4 million on Ritter’s property, plant and equipment in the second quarter of 2023. These charges impact our Europe reportable segment.
Our impairment test was performed as of June 30, 2023 and utilized our latest estimates of Ritter’s projected cash flows, including revenues, gross margin, SG&A expenses, capital expenditures to maintain the acquired assets, and investments in debt free net working capital, as well as current market assumptions for the discount rate.
We did not identify any further events or changes in circumstances in the year that would represent an impairment triggering event related to the Ritter asset group following the recognition of the impairment during the second quarter of 2023.
RIM Bio acquisition
On June 1, 2021, we completed the acquisition of RIM Bio, a China-based single-use bioprocess bag manufacturer. RIM Bio's current business provides a complete range of single-use 2D bags, 3D bags, tank liners, bag assemblies and multi-bag manifolds used in the manufacturing of biologics including monoclonal antibodies (mAbs), vaccines, cell and gene therapies, and recombinant proteins. The addition of RIM Bio enables us to better serve our customers by expanding our single-use manufacturing, distribution, and cleanroom capabilities to the AMEA region. The impact of this acquisition is not material to our consolidated financial statements.
Acquisition-related costs of completed acquisitions
For the year ended December 31, 2021, we incurred $77.8 million of acquisition-related costs. These costs consist of non-recurring legal, accounting, investment banking, certain financing and consulting fees incurred to complete our acquisitions. All acquisition costs are expensed in the period incurred and excluded from Adjusted EBITDA, as shown in footnote 7 of these consolidated financial statements. These acquisition costs have been primarily recorded within the Europe, Americas and Corporate operating segments and presented in SG&A in the consolidated statements of operations.
Proforma disclosures
The following unaudited pro forma combined financial information for the fiscal years ended December 31, 2021 gives effect to the Ritter and Masterflex acquisitions as if they had occurred on January 1, 2020. The pro forma information is not necessarily indicative of the results of operations that actually would have occurred under the ownership and management of the Company.
(in millions)Year ended December 31, 2021
Revenue$7,699.2 
Net income609.3 
The unaudited pro forma combined financial information presented above includes the accounting effects of the Ritter and Masterflex acquisitions, including, to the extent applicable, amortization charges from acquired intangible assets; depreciation of property, plant and equipment that have been revalued; transaction costs; interest expense; and the related tax effects.
v3.24.0.1
Earnings per share
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Earnings per share Earnings per share
The following table presents the reconciliation of basic and diluted earnings per share for the years ended December 31, 2023, 2022 and 2021:
(in millions, except per share data)
Year ended December 31, 2023
Year ended December 31, 2022
Year ended December 31, 2021
Earnings (numerator)Weighted average shares outstanding (denominator)Earnings per shareEarnings (numerator)Weighted average shares outstanding (denominator)Earnings per shareEarnings (numerator)Weighted average shares outstanding (denominator)Earnings per share
Basic$321.1 675.6 $0.48 $662.3 650.9 $1.02 $508.0 590.5 $0.86 
Dilutive effect of stock-based awards— 2.8 — 5.6 — 9.1 
Dilutive impact of MCPS— — 24.2 22.9 — — 
Diluted$321.1 678.4 $0.47 $686.5 679.4 $1.01 $508.0 599.6 $0.85 
For the year ended December 31, 2021, diluted earnings per share included accumulation of yield on preferred stock of $64.6 million, and excluded 62.9 million of common stock equivalents under the MCPS because they were anti-dilutive to the calculation.
v3.24.0.1
Risk and uncertainties
12 Months Ended
Dec. 31, 2023
Risks and Uncertainties [Abstract]  
Risks and uncertainties Risks and uncertainties
Remeasurement of foreign-denominated debt and intercompany borrowings
Our operations span the globe. To fund those operations, we have entered into significant Euro-denominated indebtedness (see note 13), and we have also established significant intercompany borrowings among our subsidiaries that are denominated in various currencies. Changes in foreign currency exchange rates, particularly the Euro, have required us to record gains and losses, some of which have been significant, to remeasure the debt and the intercompany borrowings into functional currencies of the subsidiaries holding them.
Our intercompany capitalization structure is intended to mitigate substantially all of our net Euro financing exposure in future periods. We expect to record gains and losses related to intercompany borrowings denominated in other currencies. Historically, the remeasurement of borrowings denominated in currencies other than the Euro has not been material.
Impairment testing
On October 1, 2023, we performed quantitative annual impairment testing of goodwill for each of our reporting units. We did not record any impairment charges. Each reporting unit had a fair value that was in excess of its carrying value.
Unfavorable changes to forecasted results and other assumptions used to determine fair values of reporting units or long-lived assets could present a risk of impairment in future periods. We have not recorded any material impairments during the periods presented.
Collective bargaining arrangements
As of December 31, 2023, approximately 5% of our employees in North America were represented by unions, and a majority of our employees in Europe are represented by workers’ councils or unions.
v3.24.0.1
Segment financial information
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Segment financial information Segment financial information
We report based on three geographic segments based on customer location: the Americas, Europe and AMEA. Each segment manufactures and distributes solutions for the biopharmaceutical, healthcare, education & government and advanced technologies & applied materials industries. Corporate costs are managed on a standalone basis and not allocated to segments.
The following tables present information by reportable segment:
(in millions)
Net sales
Year ended December 31,
Adjusted EBITDA
Year ended December 31,
202320222021202320222021
Americas$4,071.6 $4,471.2 $4,237.4 $912.6 $1,077.3 $978.4 
Europe2,420.4 2,516.5 2,677.3 449.5 524.1 538.5 
AMEA475.2 524.7 471.4 125.3 141.5 113.9 
Corporate— — — (178.3)(172.2)(172.2)
Total$6,967.2 $7,512.4 $7,386.1 $1,309.1 $1,570.7 $1,458.6 
(in millions)
Capital expenditures
Year ended December 31,
Depreciation and amortization
Year ended December 31,
202320222021202320222021
Americas$101.4 $88.6 $75.0 $262.9 $260.8 $232.3 
Europe33.4 38.9 33.3 133.0 139.2 140.9 
AMEA11.6 5.9 2.8 6.4 5.5 6.0 
Total$146.4 $133.4 $111.1 $402.3 $405.5 $379.2 
The amounts above exclude inter-segment activity because it is not material. All of the net sales for each segment are from external customers.
The following table presents the reconciliation of Adjusted EBITDA from net income:
(in millions)
Year ended December 31,
202320222021
Net income
$321.1 $686.5 $572.6 
Interest expense, net284.8 265.8 217.4 
Income tax expense
89.4 164.6 180.4 
Depreciation and amortization402.3 405.5 379.2 
Loss on extinguishment of debt6.9 12.5 12.4 
Net foreign currency (gain) loss from financing activities
(3.1)7.0 1.3 
Other stock-based compensation expense (benefit)
0.3 (3.3)3.0 
Acquisition-related expenses1
— — 77.8 
Integration-related expenses2
7.6 19.2 15.9 
Purchase accounting adjustments3
— 9.4 6.3 
Restructuring and severance charges4
26.5 3.55.3
Receipt of disgorgement penalty5
— — (13.0)
Reserve for certain legal matters6
7.1 — — 
Impairment charges7
160.8 — — 
Transformation expenses8
5.4 — — 
Adjusted EBITDA$1,309.1 $1,570.7 $1,458.6 
━━━━━━━━━
1.Represents legal, accounting, investment banking and consulting fees incurred related to the acquisition of acquired companies.
2.Represents non-recurring direct costs incurred with third parties and the accrual of a long-term retention incentive to integrate acquired companies. These expenses represent incremental costs and are unrelated to
normal operations of our business. Integration expenses are incurred over a pre-defined integration period specific to each acquisition.
3.Represents the non-cash reduction of contingent consideration related to the Ritter acquisition and the amortization of the purchase accounting adjustment to record Masterflex and Ritter inventory at fair value.
4.Reflects the incremental expenses incurred in the period related to initiatives to increase profitability and productivity. Typical costs included in this caption are employee severance, site-related exit costs, and contract termination costs.
5.As described in note 18 to our consolidated financial statements beginning on F-1 of this report.
6.Represents charges and legal costs in connection with certain litigation and other contingencies that are unrelated to our core operations and not reflective of on-going business and operating results.
7.As described in note 4.
8.Represents non-recurring, incremental expenses directly associated with the Company’s publicly-announced program to transform our operating model.
The following table presents net sales by product category:
(in millions)
Year ended December 31,
202320222021
Proprietary materials & consumables$2,538.4 $2,898.4 $2,548.2 
Third party materials & consumables2,537.3 2,704.1 2,906.3 
Services & specialty procurement963.5 921.0 922.6 
Equipment & instrumentation928.0 988.9 1,009.0 
Total$6,967.2 $7,512.4 $7,386.1 
The following table presents information by geographic area:
(in millions)
Net sales
Year ended December 31,
Property, plant and equipment, net
Year ended December 31,
20232022202120232022
United States$3,705.2 $4,278.1 $3,931.7 $462.1 $417.0 
Germany571.4 478.7 561.7 102.7 152.1 
Other countries in Europe1,849.0 2,037.8 2,115.6 113.4 103.3 
All other countries841.6 717.8 777.1 59.3 54.6 
Total$6,967.2 $7,512.4 $7,386.1 $737.5 $727.0 
v3.24.0.1
Supplemental disclosures of cash flow information
12 Months Ended
Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]  
Supplemental disclosures of cash flow information Supplemental disclosures of cash flow information
The following tables present supplemental disclosures of cash flow information:
(in millions)
December 31,
20232022
Cash and cash equivalents$262.9 $372.9 
Restricted cash classified as other assets24.8 24.0 
Total$287.7 $396.9 
(in millions)
Year ended December 31,
202320222021
Cash flows from operating activities:
Cash paid for income taxes, net$224.4 $256.9 $144.7 
Cash paid for interest, net, excluding financing leases267.0 242.2 187.0 
Cash paid for interest on finance leases5.1 5.1 5.1 
Cash paid under operating leases43.8 42.9 43.6 
Cash flows from financing activities:
Cash paid under finance leases5.1 4.6 4.7 
At December 31, 2023, $249.2 million or 95% of our cash and cash equivalents was held by our non-U.S. subsidiaries and may be subject to certain taxes upon repatriation, primarily where foreign withholding taxes apply.
v3.24.0.1
Inventory
12 Months Ended
Dec. 31, 2023
Inventory Disclosure [Abstract]  
Inventory Inventory
The following table presents components of inventory:
(dollars in millions)
December 31,
20232022
Merchandise inventory$503.5$556.1
Finished goods91.0117.1
Raw materials167.2181.2
Work in process66.459.1
Total$828.1$913.5
Inventory under the LIFO method:
Percentage of total inventory23 %26 %
Excess of current cost over carrying value$42.2$34.1
v3.24.0.1
Property, plant and equipment
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Property, plant and equipment Property, plant and equipment
The following table presents the components of property, plant and equipment:
(in millions)
December 31,
20232022
Buildings and related improvements$426.8 $393.8 
Machinery, equipment and other548.3 522.2 
Software187.3 130.2 
Land55.6 57.8 
Assets not yet placed into service136.4 141.4 
Property, plant and equipment, gross1,354.4 1,245.4 
Accumulated depreciation and impairment charges(616.9)(518.4)
Property, plant and equipment, net$737.5 $727.0 
Depreciation expense was $94.6 million in 2023, $87.2 million in 2022 and $88.4 million in 2021.
v3.24.0.1
Goodwill and other intangible assets
12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and other intangible assets Goodwill and other intangible assets
The following tables present changes in goodwill by segment:
(in millions)
December 31, 2023
Americas
EuropeAMEATotal
Beginning balance, net$3,830.8 $1,787.4 $34.4 $5,652.6 
Currency translation2.9 61.3 (0.1)64.1 
Additions— — — — 
Ending balance, net3,833.7 1,848.7 34.3 5,716.7 
Accumulated impairment losses21.0 6.7 11.1 38.8 
Ending balance, gross$3,854.7 $1,855.4 $45.4 $5,755.5 
(in millions)
December 31, 2022
AmericasEuropeAMEATotal
Beginning balance, net$3,411.4 $1,897.9 $31.8 $5,341.1 
Currency translation(7.7)(111.1)(1.5)(120.3)
Additions427.1 0.6 4.1 431.8 
Ending balance, net3,830.8 1,787.4 34.4 5,652.6 
Accumulated impairment losses21.0 6.7 11.1 38.8 
Ending balance, gross$3,851.8 $1,794.1 $45.5 $5,691.4 
The following table presents the components of other intangible assets:
(in millions)
December 31, 2023December 31, 2022
Gross value
Accumulated amortization and impairment1
Carrying valueGross value
Accumulated amortization and impairment1
Carrying value
Customer relationships$4,883.2 $1,670.3 $3,212.9 $4,806.4 $1,333.5 $3,472.9 
Trade names359.7 228.3 131.4 354.4 205.1 149.3 
Other635.5 296.8 338.7 630.9 212.1 418.8 
Total finite-lived$5,878.4 $2,195.4 3,683.0 $5,791.7 $1,750.7 4,041.0 
Indefinite-lived92.3 92.3 
Total$3,775.3 $4,133.3 
━━━━━━━━━
1.As of December 31, 2023, accumulated impairment losses on Customer relationships were $65.9 million and on Other were $40.5 million totaling $106.4 million. As of December 31, 2022, there were no accumulated impairment losses.
Amortization expense was $307.7 million in 2023, $318.3 million in 2022 and $290.8 million in 2021.
The following table presents estimated future amortization:
(in millions)
December 31, 2023
2024$303.5 
2025302.4 
2026300.9 
2027299.4 
2028284.5 
Thereafter2,192.3 
Total$3,683.0 
v3.24.0.1
Commitments and contingencies
12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Commitments and contingencies Commitments and contingencies
Our business involves commitments and contingencies related to compliance with environmental laws and regulations, the manufacture and sale of products and litigation. The ultimate resolution of contingencies is subject to significant uncertainty, and it is reasonably possible that contingencies could be decided unfavorably against us.
Environmental laws and regulations
Our environmental liabilities are subject to changing governmental policy and regulations, discovery of unknown conditions, judicial proceedings, method and extent of remediation, existence of other potentially responsible parties and future changes in technology. We believe that known and unknown environmental matters, if not resolved favorably, could have a material effect on our financial position, liquidity and profitability. Matters to be disclosed are as follows:
Mallinckrodt indemnification
In 2010, New Mountain Capital acquired us from Covidien plc in accordance with a stock purchase agreement dated May 25, 2010. At that time, we were organized as Mallinckrodt Baker, Inc. or MBI. Pursuant to the terms of that agreement, we are entitled to various levels of indemnification with respect to environmental liabilities involving the former MBI operations. In 2013, in connection with the Covidien plc divestiture of Mallinckrodt Group S.a.r.l and Mallinckrodt LLC, together “Mallinckrodt,” and by a second amendment to the stock purchase agreement dated June 6, 2013, but effective upon the consummation of the divestiture, Covidien plc assigned its obligations as described herein to Mallinckrodt, and Mallinckrodt assumed those obligations from Covidien plc subject to a continuing guarantee by Covidien International Finance, S.A (“CIFSA”). As a result of the stock purchase agreement and assignment, Mallinckrodt is contractually obligated to indemnify and defend us for all off-site environmental liabilities (for example, Superfund or CERCLA liabilities) arising from the pre-closing disposal of chemicals or wastes by former MBI operations.
In connection with environmental liabilities arising from pre-closing noncompliance with environmental laws, Mallinckrodt became contractually obligated to reimburse us for a percentage of the total liability, with such reimbursements made through disbursements from a $30.0 million environmental escrow established at the time of the closing. Specifically, Mallinckrodt became responsible for reimbursement of 80% of the total costs up to $40.0 million of such environmental liabilities. Mallinckrodt became responsible for reimbursement of 50% of the next $40.0 million of such environmental liabilities. If such environmental liabilities exceed $80.0 million in the aggregate, Mallinckrodt became responsible for
reimbursement of 100% of such liabilities up to the next $30.0 million in the aggregate. Currently, reimbursements are 80% of the amounts spent by us, with reimbursements and settlements to date exceeding $12.0 million. In addition, in connection with operation and maintenance activities required pursuant to administrative consent orders and subsequently issued remedial action permits involving our Phillipsburg, New Jersey, facility, amounts in excess of a small annual threshold are also subject to reimbursement, currently at the 80% level.
In 2023, Mallinckrodt initiated bankruptcy proceedings under Chapter 11 of the Bankruptcy Code and notified us that it was seeking to reject the 2010 stock purchase agreement and its obligations thereunder. We have disputed the effectiveness of Mallinckrodt’s attempted use of its bankruptcy proceeding to reject the agreement and believe their indemnity obligations are ongoing. As noted above, Mallinckrodt’s obligations under the 2010 stock purchase agreement were guaranteed by CIFSA and we have demanded CIFSA honor its obligations under the guaranty.
Other noteworthy matters
The New Jersey Department of Environmental Protection has ordered us to remediate groundwater conditions near our plant in Phillipsburg, New Jersey. This matter is covered by the indemnification arrangement previously described. At December 31, 2023, our accrued obligation under this order is $2.5 million, which is calculated based on expected cash payments discounted at rates ranging from 3.8% to 4.8% between 2023 and 2045. The undiscounted amount of that obligation is $3.8 million.
In 2016, we assessed the environmental condition of our chemical manufacturing site in Gliwice, Poland. Our assessment revealed specific types of soil and groundwater contamination throughout the site. We are also monitoring the condition of a closed landfill on that site. These matters are not covered by our indemnification arrangement because they relate to an operation we subsequently acquired. At December 31, 2023, our balance sheet includes a liability of $1.1 million for remediation and monitoring costs. That liability is estimated primarily on discounted expected remediation payments and is not materially different from its undiscounted amount.
Manufacture and sale of products
Our business involves risk of product liability, patent infringement and other claims in the ordinary course of business arising from the products that we produce ourselves or obtain from our suppliers, as well as from the services we provide. Our exposure to such claims may increase to the extent that we expand our manufacturing operations or service offerings.
We maintain insurance policies to protect us against these risks as well as product liability insurance. In many cases the suppliers of products we distribute have indemnified us against such claims. Our insurance coverage or indemnification agreements with suppliers may not be adequate in all pending or any future cases brought against us. Furthermore, our ability to recover under any insurance or indemnification arrangements is subject to the financial viability of our insurers, our suppliers and our suppliers’ insurers, as well as legal enforcement under the local laws governing the arrangements.
We have entered into indemnification agreements with customers of our self-manufactured products to protect them from liabilities and losses arising from our negligence, willful misconduct or sale of defective products. To date, we have not incurred material costs to defend lawsuits or settle claims related to these indemnification provisions.
Litigation
At December 31, 2023, there was no outstanding litigation that we believe would result in material losses if decided against us, and we do not believe that there are any unasserted matters that are reasonably possible to result in a material loss.
v3.24.0.1
Debt
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Debt Debt
The following table presents information about our debt:
(dollars in millions)
December 31, 2023December 31, 2022
Interest terms
RateAmount
Receivables facility
SOFR1 plus 0.80%
6.25 %$221.0 $327.2 
Senior secured credit facilities:
Euro term loans B-4
EURIBOR plus 2.50%
6.34 %630.1 636.7 
Euro term loans B-5
EURIBOR plus 2.00%
5.84 %350.4 342.0 
U.S. dollar term loans B-5
SOFR1 plus 2.25%
7.71 %787.6 1,488.3 
2.625% secured notesfixed rate2.625 %718.7 694.5 
3.875% unsecured notesfixed rate3.875 %800.0 800.0 
3.875% unsecured notesfixed rate3.875 %442.3 427.3 
4.625 % unsecured notesfixed rate4.625 %1,550.0 1,550.0 
Finance lease liabilities68.3 68.9 
Other11.6 14.2 
Total debt, gross5,580.0 6,349.1 
Less: unamortized deferred financing costs(43.4)(61.6)
Total debt$5,536.6 $6,287.5 
Classification on balance sheets:
Current portion of debt$259.9 $364.2 
Debt, net of current portion5,276.7 5,923.3 
━━━━━━━━━
1.SOFR includes credit spread adjustment.
The following table presents mandatory future repayments of debt principal:
(in millions)
December 31, 2023
20241
$259.9 
2025757.0 
2026377.0 
2027738.1 
20282,601.1 
Thereafter846.9 
Total debt, gross$5,580.0 
1.Includes $221.0 million of outstanding borrowings on our receivables facility.
Interest expense, net includes interest income of $65.2 million, $15.9 million and $1.9 million for the year ended December 31, 2023, December 31, 2022 and December 31, 2021, respectively. The interest income
for the year ended December 31, 2023 and December 31, 2022 primarily relates to income on our interest rate swaps and cross currency swaps. Refer to note 20 to the consolidated financial statements for more information.
Credit facilities
The following table presents availability under our credit facilities:
(in millions)
December 31, 2023
Receivables facilityRevolving credit facilityTotal
Capacity$335.0 $975.0 $1,310.0 
Undrawn letters of credit outstanding(15.4)— (15.4)
Outstanding borrowings(221.0)— (221.0)
Unused availability$98.6 $975.0 $1,073.6 
Current availability under the receivables facility depends upon maintaining a sufficient borrowing base of eligible accounts receivable. At December 31, 2023, $535.4 million of accounts receivable were available as collateral under the facility.
In June 2023, we amended the revolving credit facility to increase its funding limit up to $975.0 million and extended the term to June 29, 2028. We capitalized $2.3 million of fees in connection with this transaction.
In June 2023, the Company entered into an Amendment to the Receivables Purchase Agreement to increase the Delinquency Ratio cap from 13.0% to 16.0%.
Receivables facility
The receivables facility is with a commercial bank and functions like a line of credit. On October 25, 2022, we amended the receivables facility to increase its funding limit up to $400.0 million and extended the term to October 27, 2025. The fees to complete this transaction were not material. Borrowings are secured by accounts receivable which are sold by certain of our domestic subsidiaries to a separate consolidated subsidiary. As a result, those receivables are not available to satisfy the claims of other creditors. We bear the risk of collection on those receivables and account for the receivables facility as a secured borrowing.
The receivables facility includes representations and covenants that we consider usual and customary, including a financial covenant. That covenant becomes applicable for periods in which we have drawn more than 35% of our revolving credit facility under the senior secured credit facilities. When applicable, we may not have total borrowings in excess of a pro forma net leverage ratio, as defined. This covenant was not applicable at December 31, 2023.
Senior secured credit facilities
On December 31, 2023, the senior secured credit facilities consist of a $975.0 million revolving credit facility that matures on June 29, 2028, a $787.6 million term loan facility that matures on November 8, 2027, a $350.4 million term loan facility that matures on June 10, 2026 and a $630.1 million term loan facility that matures on June 10, 2028. The revolving credit facility allows us to issue letters of credit and also to issue short term notes. Borrowings under the facilities are guaranteed by substantially all of our
domestic subsidiaries and secured by substantially all of their assets except for the accounts receivable that secure the receivables facility.
The senior secured credit facilities bear interest at variable rates. The margin on the revolving credit facility declines if certain net leverage ratios are achieved. Various other immaterial fees are payable under the facilities.
We are required to make additional prepayments if: (i) we generate excess cash flows, as defined, at specified percentages that decline if certain net leverage ratios are achieved; or (ii) we receive cash proceeds from certain types of asset sales or debt issuances. No additional required prepayments have become due since the inception of the credit facilities.
We may also prepay the term loans at our option. In 2023 and 2022, we made optional prepayments of $21.5 million and $124.0 million, respectively, of Euro term loans and $680.0 million and $782.4 million, respectively, of U.S. dollar term loans. In connection with the 2023 and 2022 prepayments, we recorded losses on extinguishment of debt of $6.9 million and $12.5 million, respectively, for the proportional write-off of the related unamortized deferred financing costs.
During the second quarter of 2023, we also amended our U.S. dollar term loan B-5 from LIBOR based floating rate interest to SOFR based floating rate interest. This amendment was done in accordance with ASC 848 and had no impact on the financial statements. The Company is applying optional expedients and exceptions to certain contract modifications and hedging relationships as permitted under ASU 2020-04 and 2022-06.
The senior secured credit facilities contain certain other customary covenants, including a financial covenant. That covenant becomes applicable in periods when we have drawn more than 35% of our revolving credit facility. When applicable, we may not have total borrowings in excess of a pro forma net leverage ratio, as defined. This covenant was not applicable at December 31, 2023.
v3.24.0.1
Equity
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Equity Equity
The following table presents the equity capitalization of Avantor, Inc.:
(shares in millions)Par value per shareShares authorized
Undesignated preferred stock$0.01 75.0 
Common stock0.01 750.0 
Conversion of MCPS into Common Stock
In May of 2022, all outstanding shares of 6.250% Series A MCPS, par value $0.01 per share, automatically converted into 62.9 million shares of our common stock, in accordance with their terms. The conversion rate for each share of MCPS was 3.0395 shares of our common stock, subject to receipt of cash in lieu of fractional shares, and was determined based on the price of our common stock on the date of conversion. No outstanding shares of the MCPS remained following the mandatory conversion.
Common stock
Each share of common stock entitles the holder to one vote for applicable matters. Holders are entitled to receive dividends declared by the board of directors and a pro rata share of assets available for distribution after satisfaction of the rights of the preferred stockholders.
v3.24.0.1
Accumulated other comprehensive income (loss)
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Accumulated other comprehensive income (loss) Accumulated other comprehensive income (loss)
The following table presents changes in the components of AOCI:
(in millions)
Foreign currency translation
Derivative instrumentsDefined benefit plansTotal
Balance on December 31, 2020$51.8 $(1.0)$(29.1)$21.7 
Unrealized (loss) gain
(62.8)(1.6)7.9 (56.5)
Reclassification of loss into earnings
— 3.5 0.1 3.6 
Change due to income taxes(8.2)(0.5)(3.3)(12.0)
Balance on December 31, 2021(19.2)0.4 (24.4)(43.2)
Unrealized (loss) gain
(102.0)33.1 47.9 (21.0)
Reclassification of gain into earnings
— (7.4)(1.0)(8.4)
Change due to income taxes(10.1)(6.2)(11.4)(27.7)
Balance on December 31, 2022(131.3)19.9 11.1 (100.3)
Unrealized gain (loss)
38.3 21.3 (7.7)51.9 
Reclassification of gain into earnings
— (31.0)(5.9)(36.9)
Change due to income taxes10.2 2.4 3.7 16.3 
Balance on December 31, 2023$(82.8)$12.6 $1.2 $(69.0)
The reclassifications effects shown above were immaterial to the financial statements and were made to either cost of sales, selling, general and administrative expense or interest expense depending upon the nature of the underlying transaction. The income tax effects in 2023 and 2022 on foreign currency translation were due to our net investment hedge and cross-currency swap discussed in note 20.
v3.24.0.1
Employee benefit plans
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Employee benefit plans Employee benefit plans
We sponsor many defined benefit plans across the globe. Those plans have resulted in significant obligations to pay benefits to current and former employees, many of which are at least partially funded with plan assets. Unless required otherwise, we typically seek to close the defined benefit plans to new participants. Defined benefit plans do not materially impact our earnings, and as a result, certain disclosures have been omitted.
The following table presents changes in benefit obligations and plan assets and the funded status of our plans:
(in millions)
U.S. pension plans
Year ended December 31,
Non-U.S. pension plans
Year ended December 31,
U.S. medical plan
Year ended December 31,
202320222023202220232022
Benefit obligation:
Beginning balance$168.7 $230.1 $179.3 $291.6 $10.2 $14.9 
Service cost2.9 3.4 3.1 4.1 0.1 0.1 
Interest cost8.6 5.3 7.2 3.3 0.5 0.3 
Employee contributions— — 1.4 1.2 — — 
Actuarial loss (gain)
1.6 (54.4)12.7 (92.6)0.2 (4.7)
Benefits paid(13.1)(15.7)(6.1)(5.6)(0.4)(0.4)
Settlements and curtailments(4.1)— (8.7)(1.5)— — 
Currency translation— — 10.1 (21.1)— — 
Other— — 1.7 (0.1)— — 
Ending balance164.6 168.7 200.7 179.3 10.6 10.2 
Fair value of plan assets:
Beginning balance211.4 268.9 118.6 182.8 — — 
Return (loss) on plan assets
15.7 (42.5)4.2 (49.4)— — 
Employer contributions0.7 0.7 5.8 5.6 0.4 0.4 
Employee contributions— — 1.4 1.2 — — 
Benefits paid(13.1)(15.7)(6.1)(5.6)(0.4)(0.4)
Settlements and curtailments— — (8.7)(1.5)— — 
Currency translation— — 7.6 (14.7)— — 
Other— — 2.0 0.2 — — 
Ending balance214.7 211.4 124.8 118.6 — — 
Funded status at end of year$50.1 $42.7 $(75.9)$(60.7)$(10.6)$(10.2)
The following table presents other balance sheet information for defined benefit plans:
(in millions)
U.S. pension plans
December 31,
Non-U.S. pension plans
December 31,
U.S. medical plan
December 31,
202320222023202220232022
Accumulated benefit obligation$164.5 $164.0 $197.6 $176.5 $10.6 $10.0 
Amounts recorded in balance sheet:
Other assets$58.1 $47.8 $3.9 $4.3 $— $— 
Other current liabilities(0.7)(0.7)(3.6)(2.8)(0.7)(0.8)
Other liabilities(7.3)(4.4)(76.2)(62.2)(9.9)(9.4)
Funded status$50.1 $42.7 $(75.9)$(60.7)$(10.6)$(10.2)
Components of AOCI, excluding tax effects:
Actuarial (loss) gain
$(10.1)$(16.1)$5.4 $21.0 $9.4 $10.8 
Prior service gain
— — 1.4 1.2 — — 
The following table presents the assumptions used to determine the benefit obligation:
U.S. pension plans
December 31,
Non-U.S. pension plans
December 31,
U.S. medical plan
December 31,
202320222023202220232022
Discount rate5.1 %5.4 %3.6 %4.1 %5.1 %5.4 %
Annual rate of salary increase3.5 %3.5 %2.2 %1.9 %— — 
Health care cost trends:
Initial rate
n/a
n/an/an/a7.2 %5.9 %
Ultimate raten/an/an/an/a4.0 %4.0 %
Year ultimate rate is reachedn/an/an/an/a20482046
    
The discount rate continues to be the primary driver for changes in the projected benefit obligation. The decreases in discount rates in 2023 caused most of the actuarial losses in the U.S. and Non-U.S. pension plan projected benefit obligations but were offset by experience gains in the U.S. In 2022 , the increase in discount rates was the primary reason for the gains on projected benefit obligations. The actuarial gains in the U.S. medical plan in 2023 were primarily driven by the decrease in the discount rate and also the increase in the claims trend assumption and were offset by favorable experience gains; in 2022 the increase in the discount rate was the primary reason for the actuarial gains.
The following table presents future benefits expected to be paid:
(in millions)
December 31, 2023
U.S. pension plansNon-U.S. pension plansU.S. medical plan
2024$12.5 $8.4 $0.7 
202512.8 9.4 0.8 
202612.9 9.4 0.8 
202712.8 10.1 0.9 
202812.5 10.0 0.9 
2029 – 203359.9 58.3 4.5 
We do not expect to make any material contributions to our defined benefit plans in 2024.
The following table presents the allocation of plan assets:
(in millions)
December 31, 2023December 31, 2022
TotalLevel 1Level 2Level 3
NAV1
TotalLevel 1Level 2Level 3
NAV1
U.S. plans:
Cash$4.2 $4.2 $— $— $— $5.2 $5.2 $— $— $— 
Fixed income167.2 — 167.2 — — 164.5 — 164.5 — — 
Equity43.3 — 43.3 — — 41.7 — 41.7 — — 
Total$214.7 $4.2 $210.5 $— $— $211.4 $5.2 $206.2 $— $— 
Non-U.S. plans:
Cash$0.6 $0.6 $— $— $— $0.7 $0.7 $— $— $— 
Fixed income46.6 — 46.6 — — 46.1 — 46.1 — — 
Equity10.1 — 10.1 — — 8.9 — 8.9 — — 
Other21.8 — 6.6 — 15.2 19.5 — 6.3 — 13.2 
Insurance contracts
45.7 — — 45.7 — 43.4 — — 43.4 — 
Total$124.8 $0.6 $63.3 $45.7 $15.2 $118.6 $0.7 $61.3 $43.4 $13.2 
━━━━━━━━━
1.Investments are measured at fair value using the net asset value per share practical expedient, and therefore, are not classified in the fair value hierarchy.
For the U.S. plans, our primary investment strategy is to match the duration of plan assets with benefit obligations. This strategy, utilizing diversified fixed income funds, attempts to hedge the rate used to discount pension obligations. The fixed income funds invest in long duration investment grade corporate bonds primarily across industrial, financial and utilities sectors and is managed by a single institution. Surplus assets are invested in equity funds. We estimate the expected long-term rate of return on plan assets considering prior performance, the mix of assets and expectations for the long-term returns on those asset classes. Assets measured using Level 3 inputs were not material to the portfolio.
For the non-U.S. plans, in many cases we enter into insurance contracts to guarantee payment of benefits for an annual fee. Otherwise, our primary investment strategy is to seek a return on plan assets sufficient to achieve our long-term funding objectives. To seek this return, we invest significantly in global equity funds and secondarily in fixed income funds to mitigate inflation and interest rate risk. These funds primarily invest in inflation-linked and other types of government bonds. We estimate the expected long-term rate of return on plan assets in a similar manner to the U.S. plans.
The following table presents changes to plan assets of non-U.S. plans that were measured using unobservable inputs:
(in millions)
Year ended December 31,
20232022
Beginning balance$43.4 $41.4 
Purchases6.5 4.1 
Actual returns1.8 0.5 
Settlements(9.4)(1.5)
Currency translation3.4 (1.1)
Ending balance$45.7 $43.4 
v3.24.0.1
Stock-based compensation
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Stock-based compensation Stock-based compensation
The following table presents components of stock-based compensation expense:
(in millions)
Classification
Year ended December 31,
202320222021
Stock optionsEquity$13.7 $16.0 $18.8 
RSUsEquity25.5 31.7 26.8 
OtherBoth1.3 (1.9)5.1 
Total$40.5 $45.8 $50.7 
Award classification:
Equity$40.2 $49.1 $47.7 
Liability0.3 (3.3)3.0 
At December 31, 2023, unvested awards have remaining expense of $74.3 million to be recognized over a weighted average period of 1.7 years.
We recognized a reduction to income tax expense as a result of tax benefits associated with our stock-based compensation plans of $5.0 million, $10.3 million and $30.0 million, in 2023, 2022 and 2021, respectively.
Our stock-based compensation awards have been issued under a succession of plans sponsored by the ultimate parent of our business, which is currently Avantor, Inc. In connection with the IPO, we adopted the 2019 Plan. The 2019 Plan provides for up to 23.5 million shares of common stock to be issued in the form of stock options, restricted stock units or other equity-based awards or cash-based awards. The 2019 Plan also provides for 1% annual increases to the number of shares of common stock available for issuance unless reduced by our Board of Directors. At December 31, 2023, 31.1 million shares were
available for future issuance. The 2019 Plan will automatically terminate on May 17, 2029, and no award may be granted after this date.
Stock options
The following table presents information about outstanding stock options:
(options and intrinsic value in millions)
Number of options
Weighted average exercise price per optionAggregate intrinsic valueWeighted average remaining term
Balance on December 31, 202216.1 $20.90 
Granted2.2 23.49 
Exercised(1.0)14.49 
Forfeited(0.9)25.71 
Balance on December 31, 202316.4 $21.37 $43.9 5.5 years
Expected to vest3.9 24.74 4.5 8.3 years
Vested12.5 20.32 39.4 4.6 years
During 2023, we granted stock options that have a contractual life of ten years and will vest annually over four years, subject to the recipient continuously providing service to us through each such date.
The following table presents weighted-average information about stock options granted:
Year ended December 31,
202320222021
Grant date fair value per option$9.64$11.09$8.63
Assumptions used to determine grant date fair value:
Expected stock price volatility33 %31 %29 %
Risk free interest rate4.1 %2.2 %1.1 %
Expected dividend ratenilnilnil
Expected life of options6.2 years6.3 years6.3 years
The following table presents other information about stock options:
(in millions)
Year ended December 31,
202320222021
Fair value of options vested$14.2 $15.4 $17.2 
Intrinsic value of options exercised7.1 10.1 74.9 
RSUs
The following table presents information about unvested RSUs:
(awards in millions)
Number of awardsWeighted average grant date fair value per award
Balance on December 31, 20224.2 $24.29 
Granted1.9 25.69 
Vested(1.7)19.05 
Forfeited(0.4)29.50 
Balance on December 31, 20234.0 $26.35 
During 2023, we granted restricted stock units that will vest annually over three to four years, subject to the recipient continuously providing service to us through each such date. Certain of those awards contain performance and market conditions that impact the number of shares that will ultimately vest. We recorded expense on such awards of $3.1 million, $7.3 million and $7.4 million, for the years ended December 31, 2023, 2022 and 2021, respectively.
The fair value of RSUs that vested in 2023, 2022 and 2021 was $29.5 million, $20.9 million and $27.5 million, respectively.
v3.24.0.1
Other income or expense, net
12 Months Ended
Dec. 31, 2022
Other Income and Expenses [Abstract]  
Other income or expense, net Other income or expense, net
The following table presents the components of other income or expense, net:
(in millions)
Year ended December 31,
202320222021
Net foreign currency gain (loss) from financing activities
$3.1 $(7.0)$(1.3)
Income related to defined benefit plans
2.6 6.0 10.4 
Other0.1 0.2 1.5 
Other income (expense), net
$5.8 $(0.8)$10.6 
Most of the net foreign currency remeasurement gain (loss) from financing activities was caused by the volatility of the U.S. dollar on unhedged intercompany loan positions as disclosed in note 6. The income related to defined benefit plans includes expected returns on defined benefit plan assets, partially offset by interest cost on defined benefit plan obligations. During the year ended December 31, 2021, we recognized $13.0 million of other income related to the disgorgement of disallowed trading profits from Goldman Sachs, which was a related party until December 31, 2020 and expensed $11.9 million of debt issuance costs related to the issuance of an additional $900.0 million under our term loan facility
v3.24.0.1
Income taxes
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income taxes Income taxes
The following table presents detail about captions appearing on the statements of operations:
(in millions)
Year ended December 31,
202320222021
Income (loss) before income taxes:
United States$527.6 $618.0 $555.0 
Foreign(117.1)233.1 198.0 
Total$410.5 $851.1 $753.0 
Current income tax (expense) benefit:
Federal$(110.7)$(119.9)$(74.0)
State(35.5)(32.2)(32.3)
Foreign(115.6)(81.6)(91.8)
Subtotal(261.8)(233.7)(198.1)
Deferred income tax (expense) benefit:
Federal18.9 18.0 (11.6)
State0.9 4.4 (1.9)
Foreign152.6 46.7 31.2 
Subtotal172.4 69.1 17.7 
Income tax expense
$(89.4)$(164.6)$(180.4)
The following table reconciles the income tax provision calculated at the United States federal corporate rate to the amounts presented in the statements of operations:
(in millions)
Year ended December 31,
202320222021
Income before income taxes
$410.5$851.1$753.0
United States federal corporate rate21 %21 %21 %
Income tax expense at federal corporate rate
(86.2)(178.7)(158.2)
State income taxes, net of federal benefit(27.3)(23.3)(27.0)
Rate changes related to foreign jurisdictions1.51.3(9.7)
Stock-based compensation0.13.514.5
Foreign taxes38.712.81.4
Valuation allowance(22.1)4.84.1
Changes to uncertain tax positions(0.9)1.1(10.7)
Foreign-derived intangible income17.112.18.2
Transaction costs(2.1)
Executive Compensation Limitation(6.1)
Other, net(4.2)1.8(0.9)
Income tax expense
$(89.4)$(164.6)$(180.4)
Deferred taxes
The following table presents the components of deferred tax assets and liabilities:
(in millions)
December 31,
20232022
Deferred tax assets:
Reserves and accrued expenses$50.8 $61.7 
Pension, postretirement and environmental liabilities3.0 1.1 
Net operating loss and deferred deductions451.3 325.7 
Other22.9 6.1 
Deferred tax assets, gross528.0 394.6 
Less: valuation allowances(206.1)(179.7)
Deferred tax assets, net321.9 214.9 
Deferred tax liabilities:
Intangibles(741.3)(810.4)
Property, plant and equipment(40.9)(51.3)
Investment in partnerships(51.2)(44.1)
Other(1.2)— 
Deferred tax liabilities(834.6)(905.8)
Net deferred tax liability
$(512.7)$(690.9)
Classification on balance sheets:
Other assets$100.1 $40.5 
Deferred income tax liabilities(612.8)(731.4)
The increase (decrease) to the valuation allowance was $26.4 million in 2023, $(7.9) million in 2022 and $(22.3) million in 2021.
At December 31, 2023, $159.6 million of the valuation allowances presented above relate to foreign net operating loss carryforwards that are not expected to be realized. We evaluate the realization of deferred tax assets by considering such factors as the reversal of existing taxable temporary differences, expected profitability by tax jurisdiction and available carryforward periods. The extent and timing of any such reversals will influence the extent of tax benefits recognized in a particular year. Should applicable losses, credits and deductions ultimately be realized, the resulting reduction in the valuation allowance would generally be recognized as an income tax benefit.
Uncertain tax positions
We file federal income tax returns in the United States and other tax returns in various states and international jurisdictions. In the normal course of business, we are subject to examination by taxing authorities throughout the world. In these cases, we evaluate our tax position using the recognition threshold and the measurement analysis in accordance with the accounting guidance. A tax position that meets the more-likely-than-not recognition threshold is measured to determine the amount of benefit recognized in our financial statements. Tax years are subject to examination in the United States since 2017 at the federal level, since 2015 for certain states and in certain international jurisdictions since 2013.
The following table reflects changes to the reserve for uncertain tax positions, excluding accrued interest and penalties:
(in millions)
Year ended December 31,
202320222021
Beginning balance$51.8 $55.3 $46.7 
Additions:
Tax positions related to the current year— 1.2 5.1 
Tax positions related to prior years65.2 — 7.3 
Reductions:
Settlements with taxing authorities(6.3)(0.1)(0.9)
Lapse of statutes of limitations(4.5)(2.4)(1.6)
Currency translation0.7 (2.2)(1.3)
Ending balance$106.9 $51.8 $55.3 
At December 31, 2023, December 31, 2022 and December 31, 2021, the total amount of unrecognized tax benefits that, if recognized, would reduce income tax expense and the effective tax rate by $50.8 million, $51.8 million and $55.3 million, respectively.
Accrued interest and penalties related to the reserve for uncertain tax positions were $8.2 million at December 31, 2023, $6.7 million at December 31, 2022 and $5.3 million at December 31, 2021. We believe that it is reasonably possible that the reserve for uncertain tax positions could decrease by up to $22.0 million over the next twelve months.
The development of reserves for uncertain tax positions requires judgments about tax issues, potential outcomes and the timing of settlement discussions with tax authorities. If we were to prevail on all uncertain tax positions, we would recognize an income tax benefit.
Other matters
Undistributed earnings of foreign subsidiaries that are deemed to be permanently reinvested amount to $2,727.6 million at December 31, 2023. In addition to the one-time transition tax imposed on all accumulated foreign undistributed earnings through December 31, 2017, undistributed earnings of foreign subsidiaries as of December 31, 2023 may still be subject to certain taxes upon repatriation, primarily where foreign withholding taxes apply. We assert indefinite reinvestment related to investments in foreign subsidiaries. It is not practicable to calculate the unrecognized deferred tax liability on undistributed foreign earnings due to the complexity of the hypothetical calculation.
At December 31, 2023, we had federal net operating loss carryforwards of $16.2 million that have indefinite expirations and state net operating loss carryforwards of $118.7 million that expire at various times through 2040. In addition, we had foreign net operating loss carryforwards of $705.5 million, which predominantly have indefinite expirations.
At December 31, 2023, we had a remaining transition tax payable imposed by the Tax Cuts and Jobs Act of 2017 of $34.8 million, of which $15.5 million is payable in 2024.
v3.24.0.1
Derivative and hedging activities
12 Months Ended
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative and hedging activities Derivative and hedging activities
Hedging instruments:
We engage in hedging activities to reduce our exposure to foreign currency exchange rates and interest rates. Our hedging activities are designed to manage specific risks according to our strategies, as summarized below, which may change from time to time. Our hedging activities consist of the following:
Economic hedges — We are exposed to changes in foreign currency exchange rates on certain of our euro-denominated term loans and notes that move inversely from our portfolio of euro-denominated intercompany loans. The currency effects for these non-derivative instruments are recorded through earnings in the period of change and substantially offset one another;
Other hedging activities — Certain of our subsidiaries hedge short-term foreign currency denominated business transactions, external debt and intercompany financing transactions using foreign currency forward contracts. These activities were not material to our consolidated financial statements.
Cash flow hedges of interest rate risk
In April of 2023, the Company executed a $100.0 million interest rate swap to convert SOFR based floating rate interest to fixed rate interest. The transaction is intended to mitigate our exposure to fluctuations in interest rates and will terminate on October 27, 2025. In addition, in April of 2023, we amended our $750.0 million interest rate swap from LIBOR based floating rate interest to SOFR based floating rate interest. This amendment was done in accordance with ASC 848 and had no impact on the financial statements. The Company is applying optional expedients and exceptions to certain contract modifications and hedging relationships as permitted under ASU 2020-04 and 2022-06.
Our objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. 
For derivatives designated and that qualify as cash flow hedges of interest rate risk, the gain or loss on the derivative is recorded in AOCI and subsequently reclassified into interest expense in the same period(s) during which the hedged transaction affects earnings. Amounts reported in AOCI related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. During the next twelve months, the Company estimates that an additional $14.9 million will be reclassified as a reduction to interest expense.
As of December 31, 2023, the Company had the following outstanding interest rate derivatives that were designated as cash flow hedges of interest rate risk:
(dollars in millions)
Interest rate derivativeNumber of instrumentsNotional
Interest rate swaps2$850.0 
Effect of cash flow hedge accounting on AOCI
The table below presents the effect of cash flow hedge accounting on AOCI for the years ended December 31, 2023 and 2022.

(in millions)
Hedging relationshipsAmount of gain or (loss) recognized in OCI on DerivativeLocation of gain or (loss) reclassified from AOCI into incomeAmount of gain or (loss) reclassified from AOCI into income
Year ended December 31,
Year ended December 31,
2023
2022
2023
2022
Interest rate products
8.4 24.3 
Interest expense, net
18.0 (1.9)
Total$8.4 $24.3 $18.0 $(1.9)
Effect of cash flow hedge accounting on the income statement
The table below presents the effect of our derivative financial instruments on the statement of operations for the years ended December 31, 2023 and 2022.
Year ended December 31,
2023
2022
(in millions)Interest expense, netInterest expense, net
Total amounts of line items presented in the statements of operations where the effects of cash flow hedges are recorded$(284.8)$(265.8)
Amount of gain (loss) reclassified from AOCI into income
$18.0 $(1.9)
Net investment hedges
We are exposed to fluctuations in foreign exchange rates on investments we hold in foreign entities, specifically our net investment in Avantor Holdings B.V., a EUR-functional-currency consolidated subsidiary, against the risk of changes in the EUR-USD exchange rate.
For derivatives designated as net investment hedges, the gain or loss on the derivative is reported in AOCI as part of the cumulative translation adjustment. Amounts are reclassified out of AOCI into earnings when the hedged net investment is either sold or substantially liquidated.
As of December 31, 2023, we had the following outstanding foreign currency derivatives that were used to hedge its net investments in foreign operations:
(value in millions)
Foreign currency derivative
Number of instruments
Notional sold
Notional purchased
Cross-currency swaps
732.1 $750.0 
Effect of net investment hedges on AOCI and the income statement
The table below presents the effect of our net investment hedges on AOCI and the statement of operations for the years ended December 31, 2023 and 2022.
(in millions)
Hedging relationships
Amount of gain or (loss) recognized in OCI on Derivative
Location of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing)
Amount of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing)
Year ended December 31,
Year ended December 31,
2023
2022
2023
2022
Cross currency swaps
$(21.1)$30.6 
Interest expense, net
$12.7 $9.7 
Total$(21.1)$30.6 $12.7 $9.7 
The Company did not reclassify any other deferred gains or losses related to cash flow hedge from accumulated other comprehensive income (loss) to earnings for the years ended December 31, 2023 and 2022.
The table below presents the fair value of our derivative financial instruments as well as their classification on the Balance Sheet as of December 31, 2023 and 2022.:

Asset derivatives
Liability derivatives
December 31,
December 31,
2023
2022
2023
2022
(in millions)
Balance sheet location
Fair value
Balance sheet location
Fair value
Balance sheet location
Fair value
Balance sheet location
Fair value
Derivatives designated as hedging instruments:
Interest rate products
Other current assets
$16.6 
Other current assets
$26.2 
Other current liabilities
$— 
Other current liabilities
$— 
Foreign exchange products
Other current assets
— 
Other current assets
— 
Other current liabilities
(55.2)
Other current liabilities
(21.4)
Total
$16.6 $26.2 $(55.2)$(21.4)
Termination of cross-currency swap

In July 2022, we terminated our existing $750.0 million cross-currency swap, maturing on April 30, 2025 and monetized $42.5 million of cash proceeds. We simultaneously entered into new on-market $750.0 million fixed-to-fixed cross-currency swap to hedge our exposure to changes in foreign exchange rates of its foreign investments. The purpose of this swap is to replace the swap that we terminated in July 2022. The new swap matures on April 30, 2025. Cross-currency swaps involve the receipt of functional-
currency fixed-rate amounts from a counterparty in exchange for making foreign-currency fixed-rate payments over the life of the agreement.
Non-derivative financial instruments which are designated as hedging instruments:
We designated all of our outstanding €400.0 million 3.875% senior unsecured notes, issued on July 17, 2020, and maturing on July 15, 2028, as a hedge of our net investment in certain of our European operations. For instruments that are designated and qualify as net investment hedges, the foreign currency transactional gains or losses are reported as a component of AOCI. The gains or losses would be reclassified into earnings upon a liquidation event or deconsolidation of a hedged foreign subsidiary.
Net investment hedge effectiveness is assessed based upon the change in the spot rate of the foreign currency denominated debt. The critical terms of the foreign currency notes match the portion of the net investments designated as being hedged. At December 31, 2023, the net investment hedge was equal to the designated portion of the European operations and was considered to be perfectly effective.
The accumulated gain related to the foreign currency denominated debt designated as net investment hedges classified in the foreign currency translation adjustment component of AOCI was $9.3 million and $24.3 million as of December 31, 2023 and December 31, 2022, respectively.
The amount of loss (gain) related to the foreign currency denominated debt designated as net investment hedges classified in the foreign currency translation adjustment component of other comprehensive income is presented below:
(in millions)Year ended December 31,
202320222021
Net investment hedges$15.0 $(27.8)$(34.1)
v3.24.0.1
Financial instruments and fair value measurements
12 Months Ended
Dec. 31, 2023
Fair Value Disclosures [Abstract]  
Financial instruments and fair value measurements Financial instruments and fair value measurements
Our financial instruments include cash and cash equivalents, accounts receivable, accounts payable, debt, contingent consideration arrangements and derivatives.
Certain financial and non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. As discussed in note 4, during the second quarter of 2023, property, plant and equipment, customer relationships and developed technology related to the Ritter asset group were deemed to be impaired and their carrying values were reduced to estimated fair values of $25.9 million, $31.4 million and $19.3 million, respectively. This was the result of an impairment charge of $160.8 million. The
Company estimates the fair value of the Ritter asset group using Level 3 inputs, which included a discounted cash flow analysis.
Assets and liabilities for which fair value is only disclosed
The carrying amount of cash and cash equivalents was the same as its fair value and is a level 1 measurement. The carrying amounts for trade accounts receivable and accounts payable approximated fair value due to their short-term nature and are level 2 measurements.
The following table presents the gross amounts, which exclude unamortized deferred financing costs, and the fair values of debt instruments:
(in millions)
December 31, 2023December 31, 2022
Gross amountFair valueGross amountFair value
Receivables facility$221.0 $221.0 $327.2 $327.2 
Senior secured credit facilities:
Euro term loans B-4630.1 630.9 636.7 627.5 
Euro term loans B-5350.4 351.1 342.0 340.7 
U.S. dollar term loans B-5787.6 791.0 1,488.3 1,485.5 
2.625% secured notes718.7 705.3 694.5 658.5 
3.875% unsecured notes800.0 727.3 800.0 672.0 
3.875% unsecured notes442.3 434.3 427.3 396.5 
4.625 % unsecured notes1,550.0 1,489.1 1,550.0 1,407.6 
Finance lease liabilities68.3 68.3 68.9 68.9 
Other11.6 11.6 14.2 14.2 
Total$5,580.0 $5,429.9 $6,349.1 $5,998.6 
The fair values of debt instruments are based on standard pricing models that take into account the present value of future cash flows, and in some cases private trading data, which are level 2 measurements.
Recurring fair value measurements with significant unobservable inputs
Certain of the business acquisitions we completed entitle the sellers to contingent consideration based on sales or earnings during a period of time following the acquisition.
The following table presents changes to contingent consideration liabilities:
(in millions)
Year ended December 31,
20232022
Beginning balance$1.2 $5.7 
Acquisitions— — 
Changes to estimated fair value— (4.4)
Cash payments— — 
Currency translation— (0.1)
Ending balance$1.2 $1.2 
We estimated the fair value of contingent consideration on a recurring basis using the average of probability-weighted potential payments specified in the purchase agreements, which were level 3 measurements. The significant assumptions used in these calculations include forecasted results and the estimated likelihood for each performance scenario.
v3.24.0.1
Leases
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Leases, finance Leases
The following table presents lease assets and liabilities and their balance sheet classification:
(in millions)
Classification
December 31,
20232022
Operating leases:
Lease assetsOther assets$120.7 $118.7 
Current portion of liabilitiesOther current liabilities36.2 35.6 
Liabilities, net of current portionOther liabilities88.5 86.6 
Finance leases:
Lease assetsProperty, plant and equipment, net52.3 55.3 
Current portion of liabilitiesCurrent portion of debt5.5 4.3 
Liabilities, net of current portionDebt, net of current portion62.8 64.7 
The following tables present information about lease expense:
(in millions)
Year ended December 31,
202320222021
(1,2)(1,2)(1,2)
Operating lease expense$52.5 $48.5 $48.2 
Finance lease expense11.6 10.7 11.1 
Total$64.1 $59.2 $59.3 
(1)Operating lease expense for 2023 and 2022 includes $7.8 million and $7.9 million, respectively, classified as cost of sales and $44.7 million and $40.6 million classified as SG&A expenses, respectively.
(2)Finance lease expense consists primarily of amortization of finance lease assets that is classified as SG&A expenses.
December 31,
20232022
Weighted average remaining lease term:
Operating leases6.6 years6.3 years
Finance leases11.7 years12.7 years
Weighted average discount rate:
Operating leases4.4 %3.9 %
Finance leases7.9 %7.8 %
The following table presents future payments due under leases reconciled to lease liabilities:
(in millions)
December 31, 2023
Operating leasesFinance leases
2024$40.5 $10.4 
202528.4 9.5 
202620.2 8.9 
202713.0 8.2 
20288.7 8.1 
Thereafter33.4 65.4 
Total undiscounted lease payments144.2 110.5 
Difference between undiscounted and discounted lease payments(19.5)(42.2)
Lease liabilities$124.7 $68.3 
Leases, operating Leases
The following table presents lease assets and liabilities and their balance sheet classification:
(in millions)
Classification
December 31,
20232022
Operating leases:
Lease assetsOther assets$120.7 $118.7 
Current portion of liabilitiesOther current liabilities36.2 35.6 
Liabilities, net of current portionOther liabilities88.5 86.6 
Finance leases:
Lease assetsProperty, plant and equipment, net52.3 55.3 
Current portion of liabilitiesCurrent portion of debt5.5 4.3 
Liabilities, net of current portionDebt, net of current portion62.8 64.7 
The following tables present information about lease expense:
(in millions)
Year ended December 31,
202320222021
(1,2)(1,2)(1,2)
Operating lease expense$52.5 $48.5 $48.2 
Finance lease expense11.6 10.7 11.1 
Total$64.1 $59.2 $59.3 
(1)Operating lease expense for 2023 and 2022 includes $7.8 million and $7.9 million, respectively, classified as cost of sales and $44.7 million and $40.6 million classified as SG&A expenses, respectively.
(2)Finance lease expense consists primarily of amortization of finance lease assets that is classified as SG&A expenses.
December 31,
20232022
Weighted average remaining lease term:
Operating leases6.6 years6.3 years
Finance leases11.7 years12.7 years
Weighted average discount rate:
Operating leases4.4 %3.9 %
Finance leases7.9 %7.8 %
The following table presents future payments due under leases reconciled to lease liabilities:
(in millions)
December 31, 2023
Operating leasesFinance leases
2024$40.5 $10.4 
202528.4 9.5 
202620.2 8.9 
202713.0 8.2 
20288.7 8.1 
Thereafter33.4 65.4 
Total undiscounted lease payments144.2 110.5 
Difference between undiscounted and discounted lease payments(19.5)(42.2)
Lease liabilities$124.7 $68.3 
v3.24.0.1
Subsequent events
12 Months Ended
Dec. 31, 2023
Subsequent Events [Abstract]  
Subsequent events Subsequent EventsAs announced at our Investor Day in December 2023, the company has changed its operating model and reporting segment structure effective January 1, 2024. The company's new reporting segments, Laboratory Solutions and Bioscience Production, are product-based rather than our former segment structure which was geographically-focused.
v3.24.0.1
Condensed unconsolidated financial information of Avantor, Inc.
12 Months Ended
Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]  
Condensed unconsolidated financial information of Avantor, Inc. Condensed unconsolidated financial information of Avantor, Inc.
Pursuant to SEC regulations, the following presents condensed unconsolidated financial information of the registrant, Avantor, Inc.
The following condensed unconsolidated financial statements should be read in conjunction with our consolidated financial statements and notes thereto because certain applicable disclosures are provided there. In these condensed unconsolidated financial statements, all of our subsidiaries are wholly-owned for the periods presented and presented as investments of Avantor, Inc. under the equity method. Under that method, the equity interest in subsidiaries’ assets and liabilities is stated as a net non current asset at historical cost on the balance sheet.
No statements of operations are included because Avantor, Inc. only had equity in the earnings or loss of its subsidiaries for the periods presented in amounts equal to our consolidated net income or loss.
Avantor, Inc.
Condensed unconsolidated balance sheets
(in millions)
December 31,
20232022
Assets
Investment in unconsolidated subsidiaries$5,252.6 $4,855.4 
Total assets$5,252.6 $4,855.4 
Stockholders’ equity
Common stock including paid-in capital, 676.6 and 674.3 shares outstanding
3,830.1 3,785.3 
Accumulated earnings
1,491.5 1,170.4 
Accumulated other comprehensive loss
(69.0)(100.3)
Total stockholders’ equity$5,252.6 $4,855.4 
Avantor, Inc.
Condensed unconsolidated statements of cash flows
(in millions)
Year ended December 31, 2023Year ended December 31, 2022Year ended December 31, 2021
Cash flows from investing activities:
Contribution (to) from unconsolidated subsidiaries
$(4.6)$28.3 $(967.3)
Net cash (used in) provided by investing activities
(4.6)28.3 (967.3)
Cash flows from financing activities:
Proceeds from issuance of stock, net of issuance costs— — 967.0 
Payments of dividends on preferred stock— (32.4)(64.6)
Contribution from unconsolidated subsidiaries
— — — 
Proceeds received from exercise of stock options, net of shares repurchased to satisfy employee tax obligations for vested stock-based awards4.6 4.1 64.9 
Net cash provided by (used in) financing activities
4.6 (28.3)967.3 
Net change in cash and cash equivalents— — — 
Cash, cash equivalents and restricted cash, beginning of year— — — 
Cash, cash equivalents and restricted cash, end of year$— $— $— 
v3.24.0.1
Valuation and qualifying accounts
12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and qualifying accounts Valuation and qualifying accounts
The following table presents changes to our valuation and qualifying accounts:
(in millions)
Allowance for expected credit lossesValuation allowances on deferred tax assets
Balance on December 31, 2020$26.2 $209.9 
Charged to costs and expenses3.6 (9.4)
Deductions(1)
(2.6)— 
Currency translation(0.8)(12.9)
Balance on December 31, 202126.4 187.6 
Charged to costs and expenses6.9 2.7 
Deductions(1)
(3.7)— 
Currency translation(1.4)(10.6)
Balance on December 31, 202228.2 179.7 
Charged to costs and expenses15.3 20.2 
Deductions(1)
(9.2)— 
Currency translation0.7 6.2 
Balance on December 31, 2023$35.0 $206.1 
(1)For the allowance for expected credit losses, deductions represent bad debts charged off, net of recoveries, and other additions represent recoveries, net of bad debts charged off.
v3.24.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Pay vs Performance Disclosure      
Net income $ 321.1 $ 686.5 $ 572.6
v3.24.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2023
shares
Trading Arrangements, by Individual  
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Steven Eck [Member]  
Trading Arrangements, by Individual  
Name Steven Eck
Title Senior Vice President and Chief Accounting Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date December 8, 2023
Aggregate Available 5,485
v3.24.0.1
Summary of significant accounting policies (Policies)
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Basis of presentation
Basis of presentation
The accompanying financial statements have been prepared in accordance with the rules and regulations of the SEC for annual reports and GAAP. The financial statements include the accounts of Avantor, Inc., its consolidated subsidiaries, and those business entities in which we maintain a controlling interest.
Principles of consolidation
Principles of consolidation
All intercompany balances and transactions have been eliminated from the financial statements.
Use of estimates
Use of estimates
The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported throughout the financial statements. Actual results could differ from those estimates.
Earnings per share
Earnings per share
Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the reporting period.
Diluted earnings per share is computed based on the weighted average number of common shares outstanding increased by the number of additional shares that would have been outstanding had the potentially dilutive common shares been issued and reduced by the number of shares we could have repurchased with the proceeds from the issuance of the potentially dilutive shares. Variable conversion ratios are determined as of period end. Preferred dividends are added back to net income available to common stockholders provided that the preferred securities are not anti-dilutive to the calculation.
Segment reporting
Segment reporting
We report three geographic segments based on customer location: the Americas, Europe and AMEA. Our operating segments are the same as our reportable segments.
None of our customers contributed more than 10% to our net sales, and we disclose net sales for the following product categories: proprietary materials & consumables, third party materials & consumables, services & specialty procurement and equipment & instrumentation.
We disclose geographic data for our two largest countries, the United States and Germany, as a percentage of consolidated net sales. No other countries were individually material. We also disclose certain regional data because of differences in geopolitical and / or competitive conditions. We disclose property and equipment by geographic area because many of these assets cannot be readily moved and are illiquid, subjecting them to geographic risk. None of our other long-lived assets are subject to significant geopolitical risk. We do not manage total assets on a segment basis. Segment information about interest expense, income tax expense or benefit and other significant non-cash items are not disclosed because they are not included in the segment profitability measurement nor are they otherwise provided to our chief operating decision maker (“CODM”) on a regular basis.
Cash and cash equivalents
Cash and cash equivalents
Cash equivalents are comprised of highly-liquid investments with original maturities of three months or less. Bank overdrafts are classified as current liabilities, and changes to bank overdrafts are presented as a financing activity on our consolidated statements of cash flows.
Accounts receivable and allowance for current expected credit losses
Accounts receivable and allowance for current expected credit losses
Substantially all of our accounts receivable are trade accounts that are recorded at the invoiced amount and generally do not bear interest. Accounts receivable are presented net of an allowance for current expected credit losses. We consider many factors in estimating our allowance including the age of our receivables, historical collections experience, customer types, creditworthiness and economic trends. Account balances are written off against the allowance when we determine it is probable that the receivable will not be recovered.
Inventory
Inventory
Inventory consists of merchandise inventory related to our distribution business and finished goods, raw materials and work in process related to our manufacturing business. Goods are removed from inventory as follows:
Merchandise inventory purchased by certain U.S. subsidiaries using the last-in, first-out method.
All other merchandise inventory using the first-in, first-out method.
Manufactured inventories using an average cost method.
Inventory is valued at the lower of cost or net realizable value. Cost for manufactured goods is determined using standard costing methods to estimate raw materials, labor and overhead consumed. Variances from actual cost are recorded to inventory at period-end. Cost for other inventory is based on amounts invoiced by suppliers plus freight. If net realizable value is less than carrying value, we reduce the carrying amount to net realizable value and record a loss in cost of sales.
Property, plant and equipment
Property, plant and equipment
Property, plant and equipment are stated at cost. Depreciation is recognized using the straight-line method over estimated useful lives of three to forty years for buildings and related improvements, three to twenty years for machinery and equipment and three to ten years for capitalized software. Leasehold improvements are depreciated on a straight-line basis over the shorter of the estimated useful lives of the assets or the estimated remaining life of the lease. Depreciation is classified as cost of sales or SG&A expense based on the use of the underlying asset.
Software development costs are capitalized as property, plant and equipment once the preliminary project stage is completed and management commits to funding the project if it is probable that the project will be completed for its intended use. Preliminary project planning and training costs related to software are expensed as incurred.
Impairment of long-lived assets
Impairment of long-lived assets
Long-lived assets include property, plant and equipment, finite-lived intangible assets and certain other assets. For impairment testing purposes, long-lived assets may be grouped with working capital and other types of assets or liabilities if they generate cash flows on a combined basis.
We evaluate long-lived assets or asset groups for impairment whenever events or changes in circumstances indicate a potential inability to recover their carrying amounts. Impairment is determined by comparing their carrying value to their estimated undiscounted future cash flows. If long-lived assets or asset groups are impaired, the loss is measured as the amount by which their carrying values exceed their fair value.
Goodwill and other intangible assets
Goodwill and other intangible assets
Goodwill represents the excess of the price of an acquired business over the aggregate fair value of its net assets. Other intangible assets consist of both finite-lived and indefinite-lived intangible assets.
Goodwill and other indefinite-lived intangible assets are tested annually for impairment on October 1 of each year and whenever an impairment indicator arises. Goodwill impairment testing is performed at the reporting unit level. Our reporting units are Americas, NuSil, Europe and AMEA.
Our finite-lived intangible assets are tested for impairment whenever an impairment indicator arises. Examples of impairment indicators include unexpected adverse business conditions, economic factors, unanticipated technological changes or competitive activities, loss of key personnel and acts or anticipated acts by governments and courts.
The impairment analysis for goodwill and indefinite-lived intangible assets consists of an optional qualitative assessment potentially followed by a quantitative analysis. If we determine that the carrying value of a reporting unit or an indefinite-lived intangible asset exceeds its fair value, an impairment charge is recorded for the excess.
Indefinite-lived intangible assets are not amortized. Annually, we evaluate whether these assets continue to have indefinite lives, considering whether they have any legal, regulatory, contractual, competitive or economic limitations and whether they are expected to contribute to the generation of cash flows indefinitely.
Finite-lived intangible assets are amortized over their estimated useful lives on a straight-line basis, with customer relationships amortized over lives of ten to twenty years, tradenames amortized over lives of ten to fifteen years and other finite-lived intangible assets amortized over lives of five to twenty years. Amortization is classified in SG&A expenses. We reevaluate the estimated useful lives of our finite-lived intangible assets annually.
Restructuring and severance charges
Restructuring and severance charges
Restructuring plans are designed to improve gross margins and reduce operating costs over time. We typically incur up-front charges to implement those plans related to employee severance, facility closure and other actions:
Employee severance and related — Employee severance programs can be voluntary or involuntary. Voluntary severances are recorded at their reasonably estimated amount when associates accept severance offers. Involuntary severances covered by plan or statute are recorded at estimated amounts when probable and reasonably estimable. Significant judgment is required to determine probability and whether the amount can be reasonably estimated. Involuntary severances requiring continuing service are measured at fair value as of the termination date and recognized on a straight-line basis over the service period.
Facility closure — On the date we cease using a facility, facility lease assets are tested for impairment in the same way as other long-lived assets. The remaining lease expense is recognized between the period that we commit to cease use of a facility and the date we exit.
Other — Other charges may be incurred to write down assets, divest businesses or for other reasons and are accounted for under applicable GAAP as described elsewhere in these policies.
Restructuring and severance charges are classified as SG&A expenses. Accrued restructuring and severance charges are classified as employee-related or current liabilities if we anticipate settlement within one year, otherwise they are included in other liabilities.
Contingencies
Contingencies
Our business exposes us to various contingencies including compliance with environmental laws and regulations, legal exposures related to the manufacture and sale of products and other matters. Loss contingencies are reflected in the financial statements based on our assessments of their expected outcome or resolution:
They are recognized as liabilities on our balance sheet if the potential loss is probable and the amount can be reasonably estimated.
They are disclosed if the potential loss is material and considered at least reasonably possible.
Significant judgment is required to determine probability and whether the amount can be reasonably estimated. Due to uncertainties related to these matters, accruals are based only on the information available at the time. As additional information becomes available, we reassess potential liabilities and may revise our previous estimates.
Debt
Debt
Borrowings under lines of credit are stated at their face amount. Borrowings under term debt and through the issuance of notes are stated at their face amounts net of unamortized deferred financing costs, including any original issue discounts or premiums.
The accounting for financing costs depends on whether debt is newly issued, extinguished or modified. That determination is made on an individual lender basis when the lenders are part of a syndication. When new debt is issued, financing costs and discounts are deferred and recognized as interest expense through maturity of the debt. When debt is extinguished, unamortized deferred financing costs and discounts are written off and presented as a loss on extinguishment of debt. When debt is modified, new financing costs and prior unamortized deferred financing costs may be either (i) immediately recognized as interest expense, other expense, or SG&A expense or (ii) deferred and recognized as interest expense through maturity of the modified debt, depending on the type of cost and whether the modification was substantial or insubstantial.
Borrowings and repayments under lines of credit are short-term in nature and presented on the statement of cash flows on a net basis.
Equity
Equity
Stockholders’ equity or deficit comprises nonredeemable ownership interests in MCPS and common stock. Our accounting policies for these instruments are as follows:
MCPS is classified as permanent equity and initially recorded at fair value, net of issuance costs. Accrued but unpaid MCPS dividends are classified as other current liabilities with a corresponding reduction to common stock including paid-in capital.
Common stock is presented at par value plus additional paid-in amounts, net of issuance costs. Distributions are accounted for as reductions to common stock including paid-in capital and are classified as financing activities on the statement of cash flows.
Upon issuance, paid-in capital is allocated among host stock instruments on a relative fair value basis.
Costs directly associated with new equity issuances are recorded as other current assets until the issuances are completed or abandoned. If the issuance is completed, the costs are reclassified to stockholders’ equity and presented as a reduction of proceeds received. If the issuance is abandoned, the costs are reclassified to SG&A expenses. Costs associated with secondary equity offerings under a registration rights agreement are recorded as SG&A expenses.
Disclosures about certain classes of stock are provided in the footnotes and not stated separately on the balance sheet or statement of stockholders’ equity when those presentations are not deemed to be material.
Revenue recognition
Revenue recognition
We recognize revenue by applying a five-step process: (i) identify the contract with a customer, (ii) identify the performance obligation in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations and (v) recognize revenue as the performance obligations
are satisfied by transferring control of the performance obligation through delivery of a promised product or service to a customer.
Control of a performance obligation may transfer to the customer either at a point in time or over time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the products or services to be provided. The substantial majority of our net sales are recognized at a point in time based upon the delivery of products to customers pursuant to purchase orders. We recognize service revenues and sales of certain of our custom-manufactured products over time as control passes to the customer concurrent with our performance. We are able to fulfill most purchase orders rapidly, and service and custom-manufacturing cycles are short. As a result, we do not record material contract assets or liabilities, nor do we have material unfulfilled performance obligations.
We have elected to use the practical expedient not to adjust the transaction price of a contract for the effects of a significant financing component if, at the inception of the contract, we expect that the period between when we transfer a promised good or service to a customer and when the customer pays for that good or service will be one year or less.
Some customer contracts include variable consideration, such as rebates and prebates, some of which depend upon our customers meeting specified performance criteria, such as a purchasing level over a period of time. We use judgment to estimate the value of these pricing arrangements at each reporting date and record contract assets or liabilities to the extent that estimated values are recognized at a different time than the revenue for the related products. When estimating variable consideration, we also apply judgment when considering the probability of whether a reversal of revenue could occur and only recognize revenue subject to this constraint.
The only significant costs we incur to obtain contracts are related to sales commissions. These commissions are primarily based on purchase order amounts, not recoverable and not applicable to periods greater than one year. We elected to apply the practical expedient to expense these costs as incurred as if the amortization period of the asset that would have otherwise been recognized is one year or less.
Performance obligations following the delivery of products, such as rights of return and warranties, are not material. No other types of revenue arrangements were material to our consolidated financial statements.
Classification of expenses - cost of sales
Classification of expenses — cost of sales
Cost of sales includes the cost of the product, depreciation of production assets, supplier rebates, shipping and receiving charges and inventory adjustments. For manufactured products, the cost of the product includes direct and indirect manufacturing costs, plant administrative expenses and the cost of raw materials consumed in the manufacturing process.
Classification of expenses - selling, general and administrative
Classification of expenses — selling, general and administrative
Selling, general and administrative expenses include personnel and facility costs, amortization of intangible assets, depreciation of non-production assets, research and development costs, advertising expense, promotional charges and other charges related to our global operations. Research and development expenses were not material for the periods presented.
Employee benefit plans
Employee benefit plans
Some of our employees participate in defined benefit plans that we sponsor. We present these plans as follows due to their differing geographies, characteristics and actuarial assumptions:
U.S. plans — The two U.S. plans are closed to participants who joined the Company after 2018, and annual accruals of future pension benefits for participating employees are not material to our financial statements.
Non-U.S. plans — Eight plans for our employees around the world that we acquired from VWR in 2017, most of which continue to accrue future pension benefits.
Medical plan — A post-retirement medical plan for certain employees in the United States. The medical plan is closed to new employees, and annual accruals of future pension benefits for participating employees are not material to our financial statements.
We sponsor a number of other defined benefit plans around the world that are not material individually or in the aggregate and therefore are not included in our disclosures. Defined contribution and other employee benefit plans are also not material.
The cost of our defined benefit plans is incurred systematically over expected employee service periods. We use actuarial methods and assumptions to determine expense each period and the value of projected benefit obligations. Actuarial changes in the projected value of defined benefit obligations are deferred to AOCI and recognized in earnings systematically over future periods. The portion of cost attributable to continuing employee service is included in SG&A expenses. The rest of the cost is included in other income or expense, net.
Stock-based compensation expense
Stock-based compensation expense
Some of our management and directors are compensated with stock-based awards. Stock-based compensation expense is included in SG&A expenses on the statement of operations.
Stock options and RSUs
We measure the expense of stock options and RSUs based on their grant-date fair values. These awards typically vest with continuing service, so expense is recognized on a straight-line basis from the date of grant through the end of the requisite service period. When awards are contingent upon the achievement of a performance condition, we record expense over the life of the awards in accordance with the probability of achievement. We measure the expense of awards with a market condition based on the grant-date fair value, which includes the probability of achieving the market condition. We recognize forfeitures of unvested awards as they occur by reversing any expense previously recorded in the period of forfeiture. We issue new shares of common stock upon exercise or vesting of awards.
The grant-date fair value of stock options is measured using the Black-Scholes pricing model using assumptions based on the terms of each stock option agreement, the expected behavior of grant recipients and peer company data. We have limited historical data about our own awards upon which to base our assumptions. Expected volatility is calculated based on the observed equity volatility for a peer group over a period of time equal to the expected life of the stock options. The risk-free interest rate is based on U.S. Treasury observed market rates continuously compounded over the duration of the expected life. The
expected life of stock options is estimated as the midpoint of the weighted average vesting period and the contractual term.
The grant-date fair value for RSUs in which the vesting condition is based only on continuing service is measured as the quoted closing price of our common stock on the grant date. For awards with market conditions, we measure the grant-date fair value using a Monte Carlo model. The grant-date fair value of awards with performance conditions is the quoted closing price of our common stock on the grant date, adjusted for the probability of achievement.
Award modifications
When stock-based compensation arrangements are modified, we treat the modification as an exchange of the original award for a new award and immediately recognize expense for the incremental value of the new award. The incremental value is measured as the excess of the fair value of new awards over the fair value of the original awards, each based on circumstances and assumptions as of the modification date. Fair value is measured using the same methods previously described.
Income taxes
Income taxes
Our worldwide income is subject to the income tax regulations of many governments. Income tax expense is calculated using an estimated global rate with recognition of deferred tax assets and liabilities for expected temporary differences between taxable and reported income. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income when those temporary differences are expected to reverse. We record a valuation allowance to reduce deferred tax assets to the amount that is more likely than not to be realized.
Income tax regulations change from time to time. The effect of a change in tax law on deferred tax assets and liabilities is recognized as a cumulative adjustment to income tax expense or benefit in the period of enactment. The effect of a change in tax law on the income tax expense or benefit itself is recognized prospectively for the applicable tax years.
Income tax regulations can be complex, requiring us to interpret tax law and take positions. Upon audit, tax authorities may challenge our positions. We regularly assess the outcome of potential examinations and only recognize positions that are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount that is more likely than not of being realized. Changes in recognition or measurement are reflected in the period in which a change in judgment occurs, as a result of information that arises or when a tax position is effectively settled. We recognize accrued interest and penalties related to unrecognized tax benefits as a component of interest expense in our consolidated financial statements.
Fair value measurements
Fair value measurements
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at a measurement date. We classify fair value measurements based on the lowest of the following levels that is significant to the measurement:
Level 1 — Quoted prices in active markets for identical assets or liabilities
Level 2 — Inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the asset or liability
Level 3 — Inputs that are unobservable for the asset or liability based on our evaluation of the assumptions market participants would use in pricing the asset or liability
We exercise considerable judgment when estimating fair value, particularly when evaluating what assumptions market participants would likely make. The use of different assumptions or estimation methodologies could have a material effect on the estimated fair values.
Foreign currency translation
Foreign currency translation
Our operations span the globe, so we are impacted by changes in foreign currency exchange rates. We determine the functional currency of our subsidiaries based upon the primary currency used to generate and expend cash, which is usually the currency of the country in which the subsidiary is located. For subsidiaries with functional currencies other than the U.S. dollar, assets and liabilities are translated into U.S. dollars using period-end exchange rates, and revenues, expenses, income and losses of our subsidiaries are translated into U.S. dollars using monthly average exchange rates. The resulting foreign currency translation gains or losses are deferred as AOCI and reclassified to earnings only upon sale or liquidation of those businesses.
Gains and losses related to the remeasurement of debt and intercompany financing into functional currencies are reported in earnings as other income or expense, net. Gains and losses associated with the remeasurement of operating assets and liabilities into functional currencies are reported within the applicable component of operating income.
Leases
Leases
We primarily enter into real estate leases for manufacturing, warehousing and commercial office space to support our global operations. We also enter into vehicle and equipment leases to support those operations.
We determine if an arrangement is a lease at inception. Short-term leases, defined as having an initial term of twelve months or less, are expensed as incurred and not recorded on the balance sheet. We record the value of all other leased property and the related obligations as assets and liabilities on the balance sheet. Information about the amount and classification of lease assets and liabilities is included in note 22.
At inception, lease assets and liabilities are measured at the present value of future lease payments over the lease term. As most of our leases do not provide an implicit rate, we exercise judgment in selecting the incremental borrowing rate based on the information available at inception to determine the present value of future payments. Operating lease assets are further adjusted for lease incentives and initial direct costs.
Our lease terms may include options to extend or terminate the lease. We exercise judgment to calculate the term of those leases when extension or termination options are present and include such options in the calculation of the lease term when it is reasonably certain that we will exercise those options. Operating lease expense is recognized on a straight-line basis over the lease term, except for variable rent which is expensed as incurred. Short-term lease and variable rent expense was immaterial to the financial statements and has been included within operating lease expense. Finance lease expense includes depreciation, which is recognized on a straight-line basis over the expected life of the leased asset and interest expense.
Some of our lease agreements include both lease and non-lease components. We account for those components separately for real estate leases and as a combined single lease component for all other types of leases.
Business combinations
Business combinations
We account for business acquisitions under the accounting standards for business combinations. The results of each acquisition are included in our consolidated results as of the acquisition date and the purchase price of an acquisition is allocated to tangible and intangible assets and assumed liabilities based on their estimated fair values. Any excess of the fair value consideration transferred over the estimated fair values of the net assets acquired is recognized as goodwill.
Any purchase price that is considered contingent consideration is measured at its estimated fair value at the acquisition date. Contingent consideration is remeasured at the end of each reporting period, with changes in estimated fair value being recorded through SG&A expense within our statement of operations.
Derivatives and hedging
Derivatives and hedging
We use derivative instruments primarily to manage currency exchange and interest rate risks and recognize them as either assets or liabilities which are measured at fair value.
Cash flow hedges — We use interest rate derivatives to add stability to interest expense and to manage its exposure to interest rate movements. For derivative instruments that are designated and qualify as a cash flow hedge, the gain or loss on the derivative is recorded in AOCI and reclassified into earnings in the same period(s) during which the hedged transaction affects earnings and is presented in the same income statement line item as the earnings effect of the hedged item.
Net Investment hedges — We use foreign currency-denominated debt and cross-currency swaps to hedge our net investments in foreign operations against adverse movements in exchange rates. For derivatives designated as net investment hedges, the gain or loss on the derivative is reported in AOCI as part of the cumulative translation adjustment. Amounts are reclassified out of AOCI into earnings when the hedged net investment is either sold or substantially liquidated
New accounting standards New accounting standards
Segment Reporting
In November 2023, the FASB issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures, which amends the existing segment reporting guidance (ASC Topic 280) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about
significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount for other segment items by reportable segment and a description of its composition, the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources.
The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact of our pending adoption of this standard on our financial statement disclosures.
Income Taxes
In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures, which amends the existing income taxes guidance (ASC Topic 740) to require additional disclosures surrounding annual rate reconciliation, income taxes paid and other income tax related disclosures.
The amendments in this update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact of our pending adoption of this standard on our financial statement disclosures.
Other
There were no other new accounting standards that we expect to have a material impact to our financial position or results of operations upon adoption.
v3.24.0.1
Business combinations (Tables)
12 Months Ended
Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The fair value of the net assets acquired on November 1, 2021 included the following:
(in millions)
November 1, 2021
Inventory$45.7 
Property, plant & equipment4.4 
Other intangible assets664.2 
Goodwill2,169.1 
Other assets and liabilities
(3.3)
Deferred income taxes, net(14.6)
Total net assets$2,865.5 
The fair value of the net assets acquired on June 10, 2021 was $1,085.9 million, which included the following:
(in millions)June 10, 2021
Accounts receivable$33.7 
Inventory30.0 
Property, plant & equipment141.2 
Other intangible assets220.0 
Goodwill807.0 
Other assets and liabilities
(0.2)
Accounts payable(21.5)
Accrued expenses(37.2)
Debt(20.4)
Deferred income taxes, net(66.7)
Total net assets$1,085.9 
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination
The following table summarizes the fair value of intangible assets acquired on November 1, 2021 and their related weighted average amortization period:
(dollars in millions)Fair valueWeighted average estimated life
Trademark$95.8 15.0 years
Customer relationships212.0 13.0 years
Developed technology - Tubing234.4 15.0 years
Developed technology - Pumps122.0 10.0 years
Total$664.2 
The following table summarizes the fair value of intangible assets acquired on June 10, 2021 and their related weighted average amortization period:
(dollars in millions)Fair valueWeighted average estimated life
Customer relationships$125.0 18.0 years
Developed technology95.0 7.0 years
Total$220.0 
Schedule of Business Acquisitions, by Acquisition
The purchase consideration is as follows:
(in millions)June 10, 2021
Cash paid at closing$1,084.5 
Cash acquired(4.7)
Net cash consideration1,079.8
Fair value of acquisition contingent consideration6.1 
Purchase price$1,085.9 
Business Acquisition, Pro Forma Information
The following unaudited pro forma combined financial information for the fiscal years ended December 31, 2021 gives effect to the Ritter and Masterflex acquisitions as if they had occurred on January 1, 2020. The pro forma information is not necessarily indicative of the results of operations that actually would have occurred under the ownership and management of the Company.
(in millions)Year ended December 31, 2021
Revenue$7,699.2 
Net income609.3 
v3.24.0.1
Earnings per share (Tables)
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
The following table presents the reconciliation of basic and diluted earnings per share for the years ended December 31, 2023, 2022 and 2021:
(in millions, except per share data)
Year ended December 31, 2023
Year ended December 31, 2022
Year ended December 31, 2021
Earnings (numerator)Weighted average shares outstanding (denominator)Earnings per shareEarnings (numerator)Weighted average shares outstanding (denominator)Earnings per shareEarnings (numerator)Weighted average shares outstanding (denominator)Earnings per share
Basic$321.1 675.6 $0.48 $662.3 650.9 $1.02 $508.0 590.5 $0.86 
Dilutive effect of stock-based awards— 2.8 — 5.6 — 9.1 
Dilutive impact of MCPS— — 24.2 22.9 — — 
Diluted$321.1 678.4 $0.47 $686.5 679.4 $1.01 $508.0 599.6 $0.85 
v3.24.0.1
Segment financial information (Tables)
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Schedule of segment financial information
The following tables present information by reportable segment:
(in millions)
Net sales
Year ended December 31,
Adjusted EBITDA
Year ended December 31,
202320222021202320222021
Americas$4,071.6 $4,471.2 $4,237.4 $912.6 $1,077.3 $978.4 
Europe2,420.4 2,516.5 2,677.3 449.5 524.1 538.5 
AMEA475.2 524.7 471.4 125.3 141.5 113.9 
Corporate— — — (178.3)(172.2)(172.2)
Total$6,967.2 $7,512.4 $7,386.1 $1,309.1 $1,570.7 $1,458.6 
(in millions)
Capital expenditures
Year ended December 31,
Depreciation and amortization
Year ended December 31,
202320222021202320222021
Americas$101.4 $88.6 $75.0 $262.9 $260.8 $232.3 
Europe33.4 38.9 33.3 133.0 139.2 140.9 
AMEA11.6 5.9 2.8 6.4 5.5 6.0 
Total$146.4 $133.4 $111.1 $402.3 $405.5 $379.2 
Reconciliation of segment profitability from consolidated earnings
The following table presents the reconciliation of Adjusted EBITDA from net income:
(in millions)
Year ended December 31,
202320222021
Net income
$321.1 $686.5 $572.6 
Interest expense, net284.8 265.8 217.4 
Income tax expense
89.4 164.6 180.4 
Depreciation and amortization402.3 405.5 379.2 
Loss on extinguishment of debt6.9 12.5 12.4 
Net foreign currency (gain) loss from financing activities
(3.1)7.0 1.3 
Other stock-based compensation expense (benefit)
0.3 (3.3)3.0 
Acquisition-related expenses1
— — 77.8 
Integration-related expenses2
7.6 19.2 15.9 
Purchase accounting adjustments3
— 9.4 6.3 
Restructuring and severance charges4
26.5 3.55.3
Receipt of disgorgement penalty5
— — (13.0)
Reserve for certain legal matters6
7.1 — — 
Impairment charges7
160.8 — — 
Transformation expenses8
5.4 — — 
Adjusted EBITDA$1,309.1 $1,570.7 $1,458.6 
━━━━━━━━━
1.Represents legal, accounting, investment banking and consulting fees incurred related to the acquisition of acquired companies.
2.Represents non-recurring direct costs incurred with third parties and the accrual of a long-term retention incentive to integrate acquired companies. These expenses represent incremental costs and are unrelated to
normal operations of our business. Integration expenses are incurred over a pre-defined integration period specific to each acquisition.
3.Represents the non-cash reduction of contingent consideration related to the Ritter acquisition and the amortization of the purchase accounting adjustment to record Masterflex and Ritter inventory at fair value.
4.Reflects the incremental expenses incurred in the period related to initiatives to increase profitability and productivity. Typical costs included in this caption are employee severance, site-related exit costs, and contract termination costs.
5.As described in note 18 to our consolidated financial statements beginning on F-1 of this report.
6.Represents charges and legal costs in connection with certain litigation and other contingencies that are unrelated to our core operations and not reflective of on-going business and operating results.
7.As described in note 4.
8.Represents non-recurring, incremental expenses directly associated with the Company’s publicly-announced program to transform our operating model.
Schedule of net sales by product line
The following table presents net sales by product category:
(in millions)
Year ended December 31,
202320222021
Proprietary materials & consumables$2,538.4 $2,898.4 $2,548.2 
Third party materials & consumables2,537.3 2,704.1 2,906.3 
Services & specialty procurement963.5 921.0 922.6 
Equipment & instrumentation928.0 988.9 1,009.0 
Total$6,967.2 $7,512.4 $7,386.1 
Schedule of information by geographic area
The following table presents information by geographic area:
(in millions)
Net sales
Year ended December 31,
Property, plant and equipment, net
Year ended December 31,
20232022202120232022
United States$3,705.2 $4,278.1 $3,931.7 $462.1 $417.0 
Germany571.4 478.7 561.7 102.7 152.1 
Other countries in Europe1,849.0 2,037.8 2,115.6 113.4 103.3 
All other countries841.6 717.8 777.1 59.3 54.6 
Total$6,967.2 $7,512.4 $7,386.1 $737.5 $727.0 
v3.24.0.1
Supplemental disclosures of cash flow information (Tables)
12 Months Ended
Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]  
Schedule of supplemental disclosures of cash flow information
The following tables present supplemental disclosures of cash flow information:
(in millions)
December 31,
20232022
Cash and cash equivalents$262.9 $372.9 
Restricted cash classified as other assets24.8 24.0 
Total$287.7 $396.9 
(in millions)
Year ended December 31,
202320222021
Cash flows from operating activities:
Cash paid for income taxes, net$224.4 $256.9 $144.7 
Cash paid for interest, net, excluding financing leases267.0 242.2 187.0 
Cash paid for interest on finance leases5.1 5.1 5.1 
Cash paid under operating leases43.8 42.9 43.6 
Cash flows from financing activities:
Cash paid under finance leases5.1 4.6 4.7 
v3.24.0.1
Inventory (Tables)
12 Months Ended
Dec. 31, 2023
Inventory Disclosure [Abstract]  
Schedule of inventory components
The following table presents components of inventory:
(dollars in millions)
December 31,
20232022
Merchandise inventory$503.5$556.1
Finished goods91.0117.1
Raw materials167.2181.2
Work in process66.459.1
Total$828.1$913.5
Inventory under the LIFO method:
Percentage of total inventory23 %26 %
Excess of current cost over carrying value$42.2$34.1
v3.24.0.1
Property, plant and equipment (Tables)
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Schedule of property, plant and equipment
The following table presents the components of property, plant and equipment:
(in millions)
December 31,
20232022
Buildings and related improvements$426.8 $393.8 
Machinery, equipment and other548.3 522.2 
Software187.3 130.2 
Land55.6 57.8 
Assets not yet placed into service136.4 141.4 
Property, plant and equipment, gross1,354.4 1,245.4 
Accumulated depreciation and impairment charges(616.9)(518.4)
Property, plant and equipment, net$737.5 $727.0 
v3.24.0.1
Goodwill and other intangible assets (Tables)
12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of changes in goodwill
The following tables present changes in goodwill by segment:
(in millions)
December 31, 2023
Americas
EuropeAMEATotal
Beginning balance, net$3,830.8 $1,787.4 $34.4 $5,652.6 
Currency translation2.9 61.3 (0.1)64.1 
Additions— — — — 
Ending balance, net3,833.7 1,848.7 34.3 5,716.7 
Accumulated impairment losses21.0 6.7 11.1 38.8 
Ending balance, gross$3,854.7 $1,855.4 $45.4 $5,755.5 
(in millions)
December 31, 2022
AmericasEuropeAMEATotal
Beginning balance, net$3,411.4 $1,897.9 $31.8 $5,341.1 
Currency translation(7.7)(111.1)(1.5)(120.3)
Additions427.1 0.6 4.1 431.8 
Ending balance, net3,830.8 1,787.4 34.4 5,652.6 
Accumulated impairment losses21.0 6.7 11.1 38.8 
Ending balance, gross$3,851.8 $1,794.1 $45.5 $5,691.4 
Schedule of components of other intangible assets
The following table presents the components of other intangible assets:
(in millions)
December 31, 2023December 31, 2022
Gross value
Accumulated amortization and impairment1
Carrying valueGross value
Accumulated amortization and impairment1
Carrying value
Customer relationships$4,883.2 $1,670.3 $3,212.9 $4,806.4 $1,333.5 $3,472.9 
Trade names359.7 228.3 131.4 354.4 205.1 149.3 
Other635.5 296.8 338.7 630.9 212.1 418.8 
Total finite-lived$5,878.4 $2,195.4 3,683.0 $5,791.7 $1,750.7 4,041.0 
Indefinite-lived92.3 92.3 
Total$3,775.3 $4,133.3 
━━━━━━━━━
1.As of December 31, 2023, accumulated impairment losses on Customer relationships were $65.9 million and on Other were $40.5 million totaling $106.4 million. As of December 31, 2022, there were no accumulated impairment losses.
Schedule of estimated future amortization
The following table presents estimated future amortization:
(in millions)
December 31, 2023
2024$303.5 
2025302.4 
2026300.9 
2027299.4 
2028284.5 
Thereafter2,192.3 
Total$3,683.0 
v3.24.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Schedule of information about debt
The following table presents information about our debt:
(dollars in millions)
December 31, 2023December 31, 2022
Interest terms
RateAmount
Receivables facility
SOFR1 plus 0.80%
6.25 %$221.0 $327.2 
Senior secured credit facilities:
Euro term loans B-4
EURIBOR plus 2.50%
6.34 %630.1 636.7 
Euro term loans B-5
EURIBOR plus 2.00%
5.84 %350.4 342.0 
U.S. dollar term loans B-5
SOFR1 plus 2.25%
7.71 %787.6 1,488.3 
2.625% secured notesfixed rate2.625 %718.7 694.5 
3.875% unsecured notesfixed rate3.875 %800.0 800.0 
3.875% unsecured notesfixed rate3.875 %442.3 427.3 
4.625 % unsecured notesfixed rate4.625 %1,550.0 1,550.0 
Finance lease liabilities68.3 68.9 
Other11.6 14.2 
Total debt, gross5,580.0 6,349.1 
Less: unamortized deferred financing costs(43.4)(61.6)
Total debt$5,536.6 $6,287.5 
Classification on balance sheets:
Current portion of debt$259.9 $364.2 
Debt, net of current portion5,276.7 5,923.3 
━━━━━━━━━
1.SOFR includes credit spread adjustment.
Schedule of mandatory future repayments of debt principal
The following table presents mandatory future repayments of debt principal:
(in millions)
December 31, 2023
20241
$259.9 
2025757.0 
2026377.0 
2027738.1 
20282,601.1 
Thereafter846.9 
Total debt, gross$5,580.0 
1.Includes $221.0 million of outstanding borrowings on our receivables facility.
Schedule of availability under credit facilities
The following table presents availability under our credit facilities:
(in millions)
December 31, 2023
Receivables facilityRevolving credit facilityTotal
Capacity$335.0 $975.0 $1,310.0 
Undrawn letters of credit outstanding(15.4)— (15.4)
Outstanding borrowings(221.0)— (221.0)
Unused availability$98.6 $975.0 $1,073.6 
v3.24.0.1
Equity (Tables)
12 Months Ended
Dec. 31, 2023
Avantor, Inc. following the IPO  
Class of Stock [Line Items]  
Schedule of equity capitalization
The following table presents the equity capitalization of Avantor, Inc.:
(shares in millions)Par value per shareShares authorized
Undesignated preferred stock$0.01 75.0 
Common stock0.01 750.0 
v3.24.0.1
Accumulated other comprehensive income (loss) (Tables)
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Schedule of changes in components of AOCI
The following table presents changes in the components of AOCI:
(in millions)
Foreign currency translation
Derivative instrumentsDefined benefit plansTotal
Balance on December 31, 2020$51.8 $(1.0)$(29.1)$21.7 
Unrealized (loss) gain
(62.8)(1.6)7.9 (56.5)
Reclassification of loss into earnings
— 3.5 0.1 3.6 
Change due to income taxes(8.2)(0.5)(3.3)(12.0)
Balance on December 31, 2021(19.2)0.4 (24.4)(43.2)
Unrealized (loss) gain
(102.0)33.1 47.9 (21.0)
Reclassification of gain into earnings
— (7.4)(1.0)(8.4)
Change due to income taxes(10.1)(6.2)(11.4)(27.7)
Balance on December 31, 2022(131.3)19.9 11.1 (100.3)
Unrealized gain (loss)
38.3 21.3 (7.7)51.9 
Reclassification of gain into earnings
— (31.0)(5.9)(36.9)
Change due to income taxes10.2 2.4 3.7 16.3 
Balance on December 31, 2023$(82.8)$12.6 $1.2 $(69.0)
v3.24.0.1
Employee benefit plans (Tables)
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Schedule of changes in benefit obligations and plan assets and funded status
The following table presents changes in benefit obligations and plan assets and the funded status of our plans:
(in millions)
U.S. pension plans
Year ended December 31,
Non-U.S. pension plans
Year ended December 31,
U.S. medical plan
Year ended December 31,
202320222023202220232022
Benefit obligation:
Beginning balance$168.7 $230.1 $179.3 $291.6 $10.2 $14.9 
Service cost2.9 3.4 3.1 4.1 0.1 0.1 
Interest cost8.6 5.3 7.2 3.3 0.5 0.3 
Employee contributions— — 1.4 1.2 — — 
Actuarial loss (gain)
1.6 (54.4)12.7 (92.6)0.2 (4.7)
Benefits paid(13.1)(15.7)(6.1)(5.6)(0.4)(0.4)
Settlements and curtailments(4.1)— (8.7)(1.5)— — 
Currency translation— — 10.1 (21.1)— — 
Other— — 1.7 (0.1)— — 
Ending balance164.6 168.7 200.7 179.3 10.6 10.2 
Fair value of plan assets:
Beginning balance211.4 268.9 118.6 182.8 — — 
Return (loss) on plan assets
15.7 (42.5)4.2 (49.4)— — 
Employer contributions0.7 0.7 5.8 5.6 0.4 0.4 
Employee contributions— — 1.4 1.2 — — 
Benefits paid(13.1)(15.7)(6.1)(5.6)(0.4)(0.4)
Settlements and curtailments— — (8.7)(1.5)— — 
Currency translation— — 7.6 (14.7)— — 
Other— — 2.0 0.2 — — 
Ending balance214.7 211.4 124.8 118.6 — — 
Funded status at end of year$50.1 $42.7 $(75.9)$(60.7)$(10.6)$(10.2)
Schedule of other balance sheet information
The following table presents other balance sheet information for defined benefit plans:
(in millions)
U.S. pension plans
December 31,
Non-U.S. pension plans
December 31,
U.S. medical plan
December 31,
202320222023202220232022
Accumulated benefit obligation$164.5 $164.0 $197.6 $176.5 $10.6 $10.0 
Amounts recorded in balance sheet:
Other assets$58.1 $47.8 $3.9 $4.3 $— $— 
Other current liabilities(0.7)(0.7)(3.6)(2.8)(0.7)(0.8)
Other liabilities(7.3)(4.4)(76.2)(62.2)(9.9)(9.4)
Funded status$50.1 $42.7 $(75.9)$(60.7)$(10.6)$(10.2)
Components of AOCI, excluding tax effects:
Actuarial (loss) gain
$(10.1)$(16.1)$5.4 $21.0 $9.4 $10.8 
Prior service gain
— — 1.4 1.2 — — 
Schedule of assumptions used
The following table presents the assumptions used to determine the benefit obligation:
U.S. pension plans
December 31,
Non-U.S. pension plans
December 31,
U.S. medical plan
December 31,
202320222023202220232022
Discount rate5.1 %5.4 %3.6 %4.1 %5.1 %5.4 %
Annual rate of salary increase3.5 %3.5 %2.2 %1.9 %— — 
Health care cost trends:
Initial rate
n/a
n/an/an/a7.2 %5.9 %
Ultimate raten/an/an/an/a4.0 %4.0 %
Year ultimate rate is reachedn/an/an/an/a20482046
Schedule of future benefits expected to be paid
The following table presents future benefits expected to be paid:
(in millions)
December 31, 2023
U.S. pension plansNon-U.S. pension plansU.S. medical plan
2024$12.5 $8.4 $0.7 
202512.8 9.4 0.8 
202612.9 9.4 0.8 
202712.8 10.1 0.9 
202812.5 10.0 0.9 
2029 – 203359.9 58.3 4.5 
Schedule of allocation of plan assets
The following table presents the allocation of plan assets:
(in millions)
December 31, 2023December 31, 2022
TotalLevel 1Level 2Level 3
NAV1
TotalLevel 1Level 2Level 3
NAV1
U.S. plans:
Cash$4.2 $4.2 $— $— $— $5.2 $5.2 $— $— $— 
Fixed income167.2 — 167.2 — — 164.5 — 164.5 — — 
Equity43.3 — 43.3 — — 41.7 — 41.7 — — 
Total$214.7 $4.2 $210.5 $— $— $211.4 $5.2 $206.2 $— $— 
Non-U.S. plans:
Cash$0.6 $0.6 $— $— $— $0.7 $0.7 $— $— $— 
Fixed income46.6 — 46.6 — — 46.1 — 46.1 — — 
Equity10.1 — 10.1 — — 8.9 — 8.9 — — 
Other21.8 — 6.6 — 15.2 19.5 — 6.3 — 13.2 
Insurance contracts
45.7 — — 45.7 — 43.4 — — 43.4 — 
Total$124.8 $0.6 $63.3 $45.7 $15.2 $118.6 $0.7 $61.3 $43.4 $13.2 
━━━━━━━━━
1.Investments are measured at fair value using the net asset value per share practical expedient, and therefore, are not classified in the fair value hierarchy.
Schedule of changes to plan assets measured using unobservable inputs
The following table presents changes to plan assets of non-U.S. plans that were measured using unobservable inputs:
(in millions)
Year ended December 31,
20232022
Beginning balance$43.4 $41.4 
Purchases6.5 4.1 
Actual returns1.8 0.5 
Settlements(9.4)(1.5)
Currency translation3.4 (1.1)
Ending balance$45.7 $43.4 
v3.24.0.1
Stock-based compensation (Tables)
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Schedule of components of stock-based compensation expense
The following table presents components of stock-based compensation expense:
(in millions)
Classification
Year ended December 31,
202320222021
Stock optionsEquity$13.7 $16.0 $18.8 
RSUsEquity25.5 31.7 26.8 
OtherBoth1.3 (1.9)5.1 
Total$40.5 $45.8 $50.7 
Award classification:
Equity$40.2 $49.1 $47.7 
Liability0.3 (3.3)3.0 
Schedule of information about outstanding stock options
The following table presents information about outstanding stock options:
(options and intrinsic value in millions)
Number of options
Weighted average exercise price per optionAggregate intrinsic valueWeighted average remaining term
Balance on December 31, 202216.1 $20.90 
Granted2.2 23.49 
Exercised(1.0)14.49 
Forfeited(0.9)25.71 
Balance on December 31, 202316.4 $21.37 $43.9 5.5 years
Expected to vest3.9 24.74 4.5 8.3 years
Vested12.5 20.32 39.4 4.6 years
Schedule of weighted-average information about stock options granted
The following table presents weighted-average information about stock options granted:
Year ended December 31,
202320222021
Grant date fair value per option$9.64$11.09$8.63
Assumptions used to determine grant date fair value:
Expected stock price volatility33 %31 %29 %
Risk free interest rate4.1 %2.2 %1.1 %
Expected dividend ratenilnilnil
Expected life of options6.2 years6.3 years6.3 years
Schedule of other information about stock options
The following table presents other information about stock options:
(in millions)
Year ended December 31,
202320222021
Fair value of options vested$14.2 $15.4 $17.2 
Intrinsic value of options exercised7.1 10.1 74.9 
Schedule of information about unvested RSUs
The following table presents information about unvested RSUs:
(awards in millions)
Number of awardsWeighted average grant date fair value per award
Balance on December 31, 20224.2 $24.29 
Granted1.9 25.69 
Vested(1.7)19.05 
Forfeited(0.4)29.50 
Balance on December 31, 20234.0 $26.35 
v3.24.0.1
Other income or expense, net (Tables)
12 Months Ended
Dec. 31, 2023
Other Income and Expenses [Abstract]  
Schedule of components of other income or expense, net
The following table presents the components of other income or expense, net:
(in millions)
Year ended December 31,
202320222021
Net foreign currency gain (loss) from financing activities
$3.1 $(7.0)$(1.3)
Income related to defined benefit plans
2.6 6.0 10.4 
Other0.1 0.2 1.5 
Other income (expense), net
$5.8 $(0.8)$10.6 
v3.24.0.1
Income taxes (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of detail about captions appearing on the statements of operations
The following table presents detail about captions appearing on the statements of operations:
(in millions)
Year ended December 31,
202320222021
Income (loss) before income taxes:
United States$527.6 $618.0 $555.0 
Foreign(117.1)233.1 198.0 
Total$410.5 $851.1 $753.0 
Current income tax (expense) benefit:
Federal$(110.7)$(119.9)$(74.0)
State(35.5)(32.2)(32.3)
Foreign(115.6)(81.6)(91.8)
Subtotal(261.8)(233.7)(198.1)
Deferred income tax (expense) benefit:
Federal18.9 18.0 (11.6)
State0.9 4.4 (1.9)
Foreign152.6 46.7 31.2 
Subtotal172.4 69.1 17.7 
Income tax expense
$(89.4)$(164.6)$(180.4)
Schedule of federal corporate rate reconciled to income tax provision
The following table reconciles the income tax provision calculated at the United States federal corporate rate to the amounts presented in the statements of operations:
(in millions)
Year ended December 31,
202320222021
Income before income taxes
$410.5$851.1$753.0
United States federal corporate rate21 %21 %21 %
Income tax expense at federal corporate rate
(86.2)(178.7)(158.2)
State income taxes, net of federal benefit(27.3)(23.3)(27.0)
Rate changes related to foreign jurisdictions1.51.3(9.7)
Stock-based compensation0.13.514.5
Foreign taxes38.712.81.4
Valuation allowance(22.1)4.84.1
Changes to uncertain tax positions(0.9)1.1(10.7)
Foreign-derived intangible income17.112.18.2
Transaction costs(2.1)
Executive Compensation Limitation(6.1)
Other, net(4.2)1.8(0.9)
Income tax expense
$(89.4)$(164.6)$(180.4)
Schedule of components of deferred tax assets and liabilities
The following table presents the components of deferred tax assets and liabilities:
(in millions)
December 31,
20232022
Deferred tax assets:
Reserves and accrued expenses$50.8 $61.7 
Pension, postretirement and environmental liabilities3.0 1.1 
Net operating loss and deferred deductions451.3 325.7 
Other22.9 6.1 
Deferred tax assets, gross528.0 394.6 
Less: valuation allowances(206.1)(179.7)
Deferred tax assets, net321.9 214.9 
Deferred tax liabilities:
Intangibles(741.3)(810.4)
Property, plant and equipment(40.9)(51.3)
Investment in partnerships(51.2)(44.1)
Other(1.2)— 
Deferred tax liabilities(834.6)(905.8)
Net deferred tax liability
$(512.7)$(690.9)
Classification on balance sheets:
Other assets$100.1 $40.5 
Deferred income tax liabilities(612.8)(731.4)
Schedule of changes to the reserve for uncertain tax positions
The following table reflects changes to the reserve for uncertain tax positions, excluding accrued interest and penalties:
(in millions)
Year ended December 31,
202320222021
Beginning balance$51.8 $55.3 $46.7 
Additions:
Tax positions related to the current year— 1.2 5.1 
Tax positions related to prior years65.2 — 7.3 
Reductions:
Settlements with taxing authorities(6.3)(0.1)(0.9)
Lapse of statutes of limitations(4.5)(2.4)(1.6)
Currency translation0.7 (2.2)(1.3)
Ending balance$106.9 $51.8 $55.3 
v3.24.0.1
Derivative and hedging activities (Tables)
12 Months Ended
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Notional Amounts of Outstanding Derivative Positions
As of December 31, 2023, the Company had the following outstanding interest rate derivatives that were designated as cash flow hedges of interest rate risk:
(dollars in millions)
Interest rate derivativeNumber of instrumentsNotional
Interest rate swaps2$850.0 
As of December 31, 2023, we had the following outstanding foreign currency derivatives that were used to hedge its net investments in foreign operations:
(value in millions)
Foreign currency derivative
Number of instruments
Notional sold
Notional purchased
Cross-currency swaps
732.1 $750.0 
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)
The table below presents the effect of cash flow hedge accounting on AOCI for the years ended December 31, 2023 and 2022.

(in millions)
Hedging relationshipsAmount of gain or (loss) recognized in OCI on DerivativeLocation of gain or (loss) reclassified from AOCI into incomeAmount of gain or (loss) reclassified from AOCI into income
Year ended December 31,
Year ended December 31,
2023
2022
2023
2022
Interest rate products
8.4 24.3 
Interest expense, net
18.0 (1.9)
Total$8.4 $24.3 $18.0 $(1.9)
Derivative Instruments, Gain (Loss)
The table below presents the effect of our derivative financial instruments on the statement of operations for the years ended December 31, 2023 and 2022.
Year ended December 31,
2023
2022
(in millions)Interest expense, netInterest expense, net
Total amounts of line items presented in the statements of operations where the effects of cash flow hedges are recorded$(284.8)$(265.8)
Amount of gain (loss) reclassified from AOCI into income
$18.0 $(1.9)
Schedule of Net Investment Hedges in Accumulated Other Comprehensive Income (Loss)
The table below presents the effect of our net investment hedges on AOCI and the statement of operations for the years ended December 31, 2023 and 2022.
(in millions)
Hedging relationships
Amount of gain or (loss) recognized in OCI on Derivative
Location of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing)
Amount of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing)
Year ended December 31,
Year ended December 31,
2023
2022
2023
2022
Cross currency swaps
$(21.1)$30.6 
Interest expense, net
$12.7 $9.7 
Total$(21.1)$30.6 $12.7 $9.7 
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location
The table below presents the fair value of our derivative financial instruments as well as their classification on the Balance Sheet as of December 31, 2023 and 2022.:

Asset derivatives
Liability derivatives
December 31,
December 31,
2023
2022
2023
2022
(in millions)
Balance sheet location
Fair value
Balance sheet location
Fair value
Balance sheet location
Fair value
Balance sheet location
Fair value
Derivatives designated as hedging instruments:
Interest rate products
Other current assets
$16.6 
Other current assets
$26.2 
Other current liabilities
$— 
Other current liabilities
$— 
Foreign exchange products
Other current assets
— 
Other current assets
— 
Other current liabilities
(55.2)
Other current liabilities
(21.4)
Total
$16.6 $26.2 $(55.2)$(21.4)
Schedule of Net Investment Hedges, Statements of Financial Performance and Financial Position, Location
The amount of loss (gain) related to the foreign currency denominated debt designated as net investment hedges classified in the foreign currency translation adjustment component of other comprehensive income is presented below:
(in millions)Year ended December 31,
202320222021
Net investment hedges$15.0 $(27.8)$(34.1)
v3.24.0.1
Financial instruments and fair value measurements (Tables)
12 Months Ended
Dec. 31, 2023
Fair Value Disclosures [Abstract]  
Schedule of gross amounts and fair values of debt instruments
The following table presents the gross amounts, which exclude unamortized deferred financing costs, and the fair values of debt instruments:
(in millions)
December 31, 2023December 31, 2022
Gross amountFair valueGross amountFair value
Receivables facility$221.0 $221.0 $327.2 $327.2 
Senior secured credit facilities:
Euro term loans B-4630.1 630.9 636.7 627.5 
Euro term loans B-5350.4 351.1 342.0 340.7 
U.S. dollar term loans B-5787.6 791.0 1,488.3 1,485.5 
2.625% secured notes718.7 705.3 694.5 658.5 
3.875% unsecured notes800.0 727.3 800.0 672.0 
3.875% unsecured notes442.3 434.3 427.3 396.5 
4.625 % unsecured notes1,550.0 1,489.1 1,550.0 1,407.6 
Finance lease liabilities68.3 68.3 68.9 68.9 
Other11.6 11.6 14.2 14.2 
Total$5,580.0 $5,429.9 $6,349.1 $5,998.6 
Schedule of changes to contingent consideration liabilities
The following table presents changes to contingent consideration liabilities:
(in millions)
Year ended December 31,
20232022
Beginning balance$1.2 $5.7 
Acquisitions— — 
Changes to estimated fair value— (4.4)
Cash payments— — 
Currency translation— (0.1)
Ending balance$1.2 $1.2 
v3.24.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Schedule of lease assets and liabilities
The following table presents lease assets and liabilities and their balance sheet classification:
(in millions)
Classification
December 31,
20232022
Operating leases:
Lease assetsOther assets$120.7 $118.7 
Current portion of liabilitiesOther current liabilities36.2 35.6 
Liabilities, net of current portionOther liabilities88.5 86.6 
Finance leases:
Lease assetsProperty, plant and equipment, net52.3 55.3 
Current portion of liabilitiesCurrent portion of debt5.5 4.3 
Liabilities, net of current portionDebt, net of current portion62.8 64.7 
Schedule of information about lease expense
The following tables present information about lease expense:
(in millions)
Year ended December 31,
202320222021
(1,2)(1,2)(1,2)
Operating lease expense$52.5 $48.5 $48.2 
Finance lease expense11.6 10.7 11.1 
Total$64.1 $59.2 $59.3 
(1)Operating lease expense for 2023 and 2022 includes $7.8 million and $7.9 million, respectively, classified as cost of sales and $44.7 million and $40.6 million classified as SG&A expenses, respectively.
(2)Finance lease expense consists primarily of amortization of finance lease assets that is classified as SG&A expenses.
December 31,
20232022
Weighted average remaining lease term:
Operating leases6.6 years6.3 years
Finance leases11.7 years12.7 years
Weighted average discount rate:
Operating leases4.4 %3.9 %
Finance leases7.9 %7.8 %
Schedule of future payments due under operating leases
The following table presents future payments due under leases reconciled to lease liabilities:
(in millions)
December 31, 2023
Operating leasesFinance leases
2024$40.5 $10.4 
202528.4 9.5 
202620.2 8.9 
202713.0 8.2 
20288.7 8.1 
Thereafter33.4 65.4 
Total undiscounted lease payments144.2 110.5 
Difference between undiscounted and discounted lease payments(19.5)(42.2)
Lease liabilities$124.7 $68.3 
Schedule of future payments due under finance leases
The following table presents future payments due under leases reconciled to lease liabilities:
(in millions)
December 31, 2023
Operating leasesFinance leases
2024$40.5 $10.4 
202528.4 9.5 
202620.2 8.9 
202713.0 8.2 
20288.7 8.1 
Thereafter33.4 65.4 
Total undiscounted lease payments144.2 110.5 
Difference between undiscounted and discounted lease payments(19.5)(42.2)
Lease liabilities$124.7 $68.3 
v3.24.0.1
Condensed unconsolidated financial information of Avantor, Inc. (Tables)
12 Months Ended
Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]  
Condensed unconsolidated balance sheets
Avantor, Inc.
Condensed unconsolidated balance sheets
(in millions)
December 31,
20232022
Assets
Investment in unconsolidated subsidiaries$5,252.6 $4,855.4 
Total assets$5,252.6 $4,855.4 
Stockholders’ equity
Common stock including paid-in capital, 676.6 and 674.3 shares outstanding
3,830.1 3,785.3 
Accumulated earnings
1,491.5 1,170.4 
Accumulated other comprehensive loss
(69.0)(100.3)
Total stockholders’ equity$5,252.6 $4,855.4 
Condensed unconsolidated statements of cash flows
Avantor, Inc.
Condensed unconsolidated statements of cash flows
(in millions)
Year ended December 31, 2023Year ended December 31, 2022Year ended December 31, 2021
Cash flows from investing activities:
Contribution (to) from unconsolidated subsidiaries
$(4.6)$28.3 $(967.3)
Net cash (used in) provided by investing activities
(4.6)28.3 (967.3)
Cash flows from financing activities:
Proceeds from issuance of stock, net of issuance costs— — 967.0 
Payments of dividends on preferred stock— (32.4)(64.6)
Contribution from unconsolidated subsidiaries
— — — 
Proceeds received from exercise of stock options, net of shares repurchased to satisfy employee tax obligations for vested stock-based awards4.6 4.1 64.9 
Net cash provided by (used in) financing activities
4.6 (28.3)967.3 
Net change in cash and cash equivalents— — — 
Cash, cash equivalents and restricted cash, beginning of year— — — 
Cash, cash equivalents and restricted cash, end of year$— $— $— 
v3.24.0.1
Valuation and qualifying accounts (Tables)
12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule of valuation and qualifying accounts
The following table presents changes to our valuation and qualifying accounts:
(in millions)
Allowance for expected credit lossesValuation allowances on deferred tax assets
Balance on December 31, 2020$26.2 $209.9 
Charged to costs and expenses3.6 (9.4)
Deductions(1)
(2.6)— 
Currency translation(0.8)(12.9)
Balance on December 31, 202126.4 187.6 
Charged to costs and expenses6.9 2.7 
Deductions(1)
(3.7)— 
Currency translation(1.4)(10.6)
Balance on December 31, 202228.2 179.7 
Charged to costs and expenses15.3 20.2 
Deductions(1)
(9.2)— 
Currency translation0.7 6.2 
Balance on December 31, 2023$35.0 $206.1 
(1)For the allowance for expected credit losses, deductions represent bad debts charged off, net of recoveries, and other additions represent recoveries, net of bad debts charged off.
v3.24.0.1
Nature of operations and presentation of financial statements (Details)
shares in Millions
1 Months Ended
May 31, 2022
$ / shares
shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Preferred stock, dividend rate, percentage 6.25%
Preferred stock, par value (in dollars per share) | $ / shares $ 0.01
Conversion of junior convertible preferred stock (in shares) | shares 62.9
Preferred stock, conversion rate 3.0395
v3.24.0.1
Summary of significant accounting policies (Details)
12 Months Ended
Dec. 31, 2023
plan
segment
Property, Plant and Equipment [Line items]  
Number of reportable segments | segment 3
United States | Pension plans  
Property, Plant and Equipment [Line items]  
Number of plans 2
Non-U.S. | Pension plans  
Property, Plant and Equipment [Line items]  
Number of plans 8
Customer relationships | Minimum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 10 years
Customer relationships | Maximum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 20 years
Trade names | Minimum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 10 years
Trade names | Maximum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 15 years
Other | Minimum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 5 years
Other | Maximum  
Property, Plant and Equipment [Line items]  
Finite-lived intangible assets estimated useful life 20 years
Buildings and related improvements | Minimum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 3 years
Buildings and related improvements | Maximum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 40 years
Machinery, equipment and other | Minimum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 3 years
Machinery, equipment and other | Maximum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 20 years
Software | Minimum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 3 years
Software | Maximum  
Property, Plant and Equipment [Line items]  
Property, plant and equipment estimated useful life 10 years
v3.24.0.1
Business combinations - Other information (Details)
€ in Millions, $ in Millions
3 Months Ended 12 Months Ended
Nov. 01, 2021
USD ($)
Jun. 10, 2021
USD ($)
Jun. 30, 2023
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Jun. 10, 2021
EUR (€)
Business acquisition              
Cash paid for acquisitions, net of cash acquired       $ 0.0 $ 20.2 $ 4,014.1  
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]     Impairment charges        
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]     Impairment charges        
Acquisition related costs       $ 0.0 $ 0.0 $ 77.8  
Masterflex              
Business acquisition              
Cash paid for acquisitions, net of cash acquired $ 2,865.5            
Ritter GmbH              
Business acquisition              
Cash paid for acquisitions, net of cash acquired   $ 1,079.8          
Fair value of acquisition contingent consideration   $ 6.1          
Contingent consideration maximum potential payout amount | €             € 300.0
Contingent consideration arrangements, payout term       3 years      
Ritter GmbH | Europe              
Business acquisition              
Impairment of finite-lived intangible assets     $ 106.4        
Impairment of property, plant and equipment     $ 54.4        
v3.24.0.1
Business combinations - Fair value of net assets acquired (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Nov. 01, 2021
Jun. 10, 2021
Business acquisition          
Goodwill $ 5,716.7 $ 5,652.6 $ 5,341.1    
Masterflex          
Business acquisition          
Inventory       $ 45.7  
Property, plant and equipment       4.4  
Other intangible assets       664.2  
Goodwill       2,169.1  
Other assets and liabilities       (3.3)  
Deferred income taxes, net       (14.6)  
Total net assets       $ 2,865.5  
Ritter GmbH          
Business acquisition          
Accounts receivable         $ 33.7
Inventory         30.0
Property, plant and equipment         141.2
Other intangible assets         220.0
Goodwill         807.0
Other assets and liabilities         (0.2)
Accounts payable         (21.5)
Accrued expenses         (37.2)
Debt         (20.4)
Deferred income taxes, net         (66.7)
Total net assets         $ 1,085.9
v3.24.0.1
Business combinations - Finite-lived and indefinite-lived intangible assets acquired (Details) - USD ($)
Nov. 01, 2021
Jun. 10, 2021
Masterflex    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value $ 664,200,000  
Masterflex | Trademark    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value $ 95,800,000  
Weighted average estimated life 15 years  
Masterflex | Customer relationships    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value $ 212,000,000.0  
Weighted average estimated life 13 years  
Masterflex | Developed technology - Tubing    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value $ 234,400,000  
Weighted average estimated life 15 years  
Masterflex | Developed technology - Pumps    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value $ 122,000,000.0  
Weighted average estimated life 10 years  
Ritter GmbH    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value   $ 220.0
Ritter GmbH | Customer relationships    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value   $ 125.0
Weighted average estimated life   18 years
Ritter GmbH | Developed technology    
Acquired Finite-Lived Intangible Assets [Line Items]    
Fair value   $ 95.0
Weighted average estimated life   7 years
v3.24.0.1
Business combinations - Preliminary purchase consideration (Details) - USD ($)
$ in Millions
12 Months Ended
Jun. 10, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Business acquisition        
Net cash consideration   $ 0.0 $ 20.2 $ 4,014.1
Ritter GmbH        
Business acquisition        
Cash paid at closing $ 1,084.5      
Cash acquired (4.7)      
Net cash consideration 1,079.8      
Fair value of acquisition contingent consideration 6.1      
Purchase price $ 1,085.9      
v3.24.0.1
Business combinations - Pro Forma Information (Details) - Ritter GmbH and Masterflex
$ in Millions
12 Months Ended
Dec. 31, 2021
USD ($)
Business Acquisition [Line Items]  
Revenue $ 7,699.2
Net income $ 609.3
v3.24.0.1
Earnings per share - reconciliation (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Earnings (numerator)      
Earnings, basic $ 321.1 $ 662.3 $ 508.0
Dilutive impact of MCPS 0.0 24.2 0.0
Earnings, diluted $ 321.1 $ 686.5 $ 508.0
Weighted average shares outstanding (denominator)      
Weighted average shares outstanding, basic (in shares) 675.6 650.9 590.5
Dilutive effect of stock-based awards (in shares) 2.8 5.6 9.1
Dilutive impact of MCPS (in shares) 0.0 22.9 0.0
Weighted average shares outstanding, diluted (in shares) 678.4 679.4 599.6
Earnings per share:      
Basic (in dollars per share) $ 0.48 $ 1.02 $ 0.86
Diluted (in dollars per share) $ 0.47 $ 1.01 $ 0.85
v3.24.0.1
Earnings per share - antidilutive securities (Details) - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Accumulation of yield on preferred stock $ 0.0 $ 24.2 $ 64.6
Convertible Preferred Stock      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Accumulation of yield on preferred stock     $ 64.6
Antidilutive securities excluded     62.9
v3.24.0.1
Risk and uncertainties (Details)
12 Months Ended
Dec. 31, 2023
Employees in North America | Unions concentration risk  
Concentration Risk [Line Items]  
Concentration risk percentage 5.00%
v3.24.0.1
Segment financial information - reportable segments (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
segment
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Segment Reporting Information [Line Items]      
Number of reportable segments | segment 3    
Information by reportable segment      
Net sales $ 6,967.2 $ 7,512.4 $ 7,386.1
Adjusted EBITDA 1,309.1 1,570.7 1,458.6
Capital expenditures 146.4 133.4 111.1
Depreciation and amortization 402.3 405.5 379.2
Corporate      
Information by reportable segment      
Net sales 0.0 0.0 0.0
Adjusted EBITDA (178.3) (172.2) (172.2)
Americas | Reportable Geographical Components      
Information by reportable segment      
Net sales 4,071.6 4,471.2 4,237.4
Adjusted EBITDA 912.6 1,077.3 978.4
Capital expenditures 101.4 88.6 75.0
Depreciation and amortization 262.9 260.8 232.3
Europe | Reportable Geographical Components      
Information by reportable segment      
Net sales 2,420.4 2,516.5 2,677.3
Adjusted EBITDA 449.5 524.1 538.5
Capital expenditures 33.4 38.9 33.3
Depreciation and amortization 133.0 139.2 140.9
AMEA | Reportable Geographical Components      
Information by reportable segment      
Net sales 475.2 524.7 471.4
Adjusted EBITDA 125.3 141.5 113.9
Capital expenditures 11.6 5.9 2.8
Depreciation and amortization $ 6.4 $ 5.5 $ 6.0
v3.24.0.1
Segment financial information - reconciliation of segment profitability measure (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of Management EBITDA from net loss      
Net income $ 321.1 $ 686.5 $ 572.6
Interest expense, net 284.8 265.8 217.4
Income tax expense 89.4 164.6 180.4
Depreciation and amortization 402.3 405.5 379.2
Loss on extinguishment of debt 6.9 12.5 12.4
Net foreign currency gain (loss) from financing activities (3.1) 7.0 1.3
Other stock-based compensation expense (benefit) 0.3 (3.3) 3.0
Acquisition related costs 0.0 0.0 77.8
Integration-related expenses 7.6 19.2 15.9
Purchase accounting adjustments 0.0 9.4 6.3
Restructuring and severance charges 26.5 3.5 5.3
Receipt of disgorgement penalty 0.0 0.0 (13.0)
Reserve for certain legal matters 7.1 0.0 0.0
Impairment charges 160.8 0.0 0.0
Transformation expenses 5.4 0.0 0.0
Adjusted EBITDA $ 1,309.1 $ 1,570.7 $ 1,458.6
v3.24.0.1
Segment financial information - product lines (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disaggregation by product line      
Net sales $ 6,967.2 $ 7,512.4 $ 7,386.1
Proprietary materials & consumables      
Disaggregation by product line      
Net sales 2,538.4 2,898.4 2,548.2
Third party materials & consumables      
Disaggregation by product line      
Net sales 2,537.3 2,704.1 2,906.3
Services & specialty procurement      
Disaggregation by product line      
Net sales 963.5 921.0 922.6
Equipment & instrumentation      
Disaggregation by product line      
Net sales $ 928.0 $ 988.9 $ 1,009.0
v3.24.0.1
Segment financial information - geographic areas (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Information by geographic area      
Net sales $ 6,967.2 $ 7,512.4 $ 7,386.1
Property, plant and equipment, net 737.5 727.0  
United States      
Information by geographic area      
Net sales 3,705.2 4,278.1 3,931.7
Property, plant and equipment, net 462.1 417.0  
Germany      
Information by geographic area      
Net sales 571.4 478.7 561.7
Property, plant and equipment, net 102.7 152.1  
Other countries in Europe      
Information by geographic area      
Net sales 1,849.0 2,037.8 2,115.6
Property, plant and equipment, net 113.4 103.3  
All other countries      
Information by geographic area      
Net sales 841.6 717.8 $ 777.1
Property, plant and equipment, net $ 59.3 $ 54.6  
v3.24.0.1
Supplemental disclosures of cash flow information (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Components and classification of cash, restricted cash and equivalents        
Cash and cash equivalents $ 262,900,000 $ 372,900,000    
Restricted cash classified as other assets 24,800,000 24,000,000.0    
Total 287,700,000 396,900,000 $ 327,100,000 $ 289,200,000
Cash flows from operating activities:        
Cash paid for income taxes, net 224,400,000 256,900,000 144,700,000  
Cash paid for interest, net, excluding financing leases 267,000,000.0 242,200,000 187,000,000.0  
Cash paid for interest on finance leases 5,100,000 5,100,000 5,100,000  
Cash paid under operating leases 43,800,000 42,900,000 43,600,000  
Cash flows from financing activities:        
Cash paid under finance leases 5,100,000 $ 4,600,000 $ 4,700,000  
Classification of contingent consideration payments        
Cash and cash equivalents held by non-U.S. subsidiaries 249,200,000      
Percentage of cash and cash equivalents held by our non-U.S. subsidiaries $ 0.95      
v3.24.0.1
Inventory (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Components of inventory    
Merchandise inventory $ 503.5 $ 556.1
Finished goods 91.0 117.1
Raw materials 167.2 181.2
Work in process 66.4 59.1
Total $ 828.1 $ 913.5
Inventory under the LIFO method:    
Percentage of total inventory 23.00% 26.00%
Excess of current cost over carrying value $ 42.2 $ 34.1
v3.24.0.1
Property, plant and equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Property, plant and equipment      
Property, plant and equipment, gross $ 1,354.4 $ 1,245.4  
Accumulated depreciation and impairment charges (616.9) (518.4)  
Property, plant and equipment, net 737.5 727.0  
Depreciation 94.6 87.2 $ 88.4
Buildings and related improvements      
Property, plant and equipment      
Property, plant and equipment, gross 426.8 393.8  
Machinery, equipment and other      
Property, plant and equipment      
Property, plant and equipment, gross 548.3 522.2  
Software      
Property, plant and equipment      
Property, plant and equipment, gross 187.3 130.2  
Land      
Property, plant and equipment      
Property, plant and equipment, gross 55.6 57.8  
Assets not yet placed into service      
Property, plant and equipment      
Property, plant and equipment, gross $ 136.4 $ 141.4  
v3.24.0.1
Goodwill and other intangible assets - goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Changes to goodwill    
Beginning balance, net $ 5,652.6 $ 5,341.1
Currency translation 64.1 (120.3)
Additions 0.0 431.8
Ending balance, net 5,716.7 5,652.6
Accumulated impairment of goodwill    
Ending balance, net 5,716.7 5,652.6
Accumulated impairment losses 38.8 38.8
Ending balance, gross 5,755.5 5,691.4
Americas    
Changes to goodwill    
Beginning balance, net 3,830.8 3,411.4
Currency translation 2.9 (7.7)
Additions 0.0 427.1
Ending balance, net 3,833.7 3,830.8
Accumulated impairment of goodwill    
Ending balance, net 3,833.7 3,830.8
Accumulated impairment losses 21.0 21.0
Ending balance, gross 3,854.7 3,851.8
Europe    
Changes to goodwill    
Beginning balance, net 1,787.4 1,897.9
Currency translation 61.3 (111.1)
Additions 0.0 0.6
Ending balance, net 1,848.7 1,787.4
Accumulated impairment of goodwill    
Ending balance, net 1,848.7 1,787.4
Accumulated impairment losses 6.7 6.7
Ending balance, gross 1,855.4 1,794.1
AMEA    
Changes to goodwill    
Beginning balance, net 34.4 31.8
Currency translation (0.1) (1.5)
Additions 0.0 4.1
Ending balance, net 34.3 34.4
Accumulated impairment of goodwill    
Ending balance, net 34.3 34.4
Accumulated impairment losses 11.1 11.1
Ending balance, gross $ 45.4 $ 45.5
v3.24.0.1
Goodwill and other intangible assets - intangible assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Finite-lived intangible assets      
Gross value $ 5,878.4 $ 5,791.7  
Accumulated amortization and impairment 2,195.4 1,750.7  
Carrying value 3,683.0 4,041.0  
Indefinite-lived 92.3 92.3  
Total 3,775.3 4,133.3  
Amortization 307.7 318.3 $ 290.8
Accumulated impairment losses 106.4 0.0  
Customer relationships      
Finite-lived intangible assets      
Gross value 4,883.2 4,806.4  
Accumulated amortization and impairment 1,670.3 1,333.5  
Carrying value 3,212.9 3,472.9  
Accumulated impairment losses 65.9    
Trade names      
Finite-lived intangible assets      
Gross value 359.7 354.4  
Accumulated amortization and impairment 228.3 205.1  
Carrying value 131.4 149.3  
Other      
Finite-lived intangible assets      
Gross value 635.5 630.9  
Accumulated amortization and impairment 296.8 212.1  
Carrying value 338.7 $ 418.8  
Accumulated impairment losses $ 40.5    
v3.24.0.1
Goodwill and other intangible assets - estimated future amortization (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Estimated future amortization    
2024 $ 303.5  
2025 302.4  
2026 300.9  
2027 299.4  
2028 284.5  
Thereafter 2,192.3  
Carrying value $ 3,683.0 $ 4,041.0
v3.24.0.1
Commitments and contingencies (Details) - USD ($)
$ in Millions
Jun. 06, 2013
Dec. 31, 2023
Environmental remediation | Phillipsburg, New Jersey    
Commitments and contingencies    
Accrued environmental loss   $ 2.5
Accrued environmental loss, gross   $ 3.8
Environmental remediation | Phillipsburg, New Jersey | Minimum    
Commitments and contingencies    
Accrued environmental loss, discount rate   3.80%
Environmental remediation | Phillipsburg, New Jersey | Maximum    
Commitments and contingencies    
Accrued environmental loss, discount rate   4.80%
Environmental remediation | Gliwice, Poland    
Commitments and contingencies    
Accrued environmental loss   $ 1.1
Mallinckrodt indemnification    
Commitments and contingencies    
Cash held in escrow $ 30.0  
Current percent indemnification 0.80  
Mallinckrodt indemnification | Minimum    
Commitments and contingencies    
Estimate of possible loss, threshold $ 80.0  
Settlement amount awarded $ 12.0  
Mallinckrodt indemnification | First $40 million of environmental costs    
Commitments and contingencies    
Percent indemnified 80.00%  
Mallinckrodt indemnification | First $40 million of environmental costs | Maximum    
Commitments and contingencies    
Estimate of possible loss $ 40.0  
Mallinckrodt indemnification | $40 million to $80 million of environmental costs    
Commitments and contingencies    
Percent indemnified 50.00%  
Mallinckrodt indemnification | $40 million to $80 million of environmental costs | Maximum    
Commitments and contingencies    
Estimate of possible loss $ 40.0  
Mallinckrodt indemnification | $80 million to $110 million of environmental costs    
Commitments and contingencies    
Percent indemnified 100.00%  
Mallinckrodt indemnification | $80 million to $110 million of environmental costs | Maximum    
Commitments and contingencies    
Estimate of possible loss $ 30.0  
v3.24.0.1
Debt - components (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Information about debt    
Gross amount $ 5,580.0 $ 6,349.1
Less: unamortized deferred financing costs (43.4) (61.6)
Debt 5,536.6 6,287.5
Current portion of debt 259.9 364.2
Debt, net of current portion 5,276.7 5,923.3
Mandatory future repayments of debt principal    
2024 259.9  
2025 757.0  
2026 377.0  
2027 738.1  
2028 2,601.1  
Thereafter 846.9  
Debt, gross 5,580.0 6,349.1
Information about credit facilities    
Capacity 1,310.0  
Undrawn letters of credit outstanding (15.4)  
Outstanding borrowings (221.0)  
Unused availability $ 1,073.6  
Secured Debt    
Information about debt    
Interest rate margin 0.80%  
Interest rate 6.25%  
Gross amount $ 221.0 327.2
Mandatory future repayments of debt principal    
Debt, gross 221.0 327.2
Information about credit facilities    
Capacity 335.0  
Undrawn letters of credit outstanding (15.4)  
Outstanding borrowings (221.0)  
Unused availability $ 98.6  
Senior secured credit facilities: | Medium-term Notes, 2.50% | Euro    
Information about debt    
Interest rate margin 2.50%  
Interest rate 6.34%  
Gross amount $ 630.1 636.7
Mandatory future repayments of debt principal    
Debt, gross $ 630.1 636.7
Senior secured credit facilities: | Medium-term Notes, 2.50% | U.S. dollars    
Information about debt    
Interest rate 7.71%  
Gross amount $ 787.6 1,488.3
Mandatory future repayments of debt principal    
Debt, gross $ 787.6 1,488.3
Senior secured credit facilities: | Medium-term Notes, 2.50% | U.S. dollars | Masterflex    
Information about debt    
Interest rate margin 2.25%  
Senior secured credit facilities: | Medium-term Notes, 2.00% | Euro    
Information about debt    
Interest rate margin 2.00%  
Interest rate 5.84%  
Gross amount $ 350.4 342.0
Mandatory future repayments of debt principal    
Debt, gross $ 350.4 342.0
Notes | 2.625% secured notes    
Information about debt    
Interest rate 2.625%  
Gross amount $ 718.7 694.5
Mandatory future repayments of debt principal    
Debt, gross $ 718.7 694.5
Notes | 3.875% unsecured notes    
Information about debt    
Interest rate 3.875%  
Gross amount $ 800.0 800.0
Mandatory future repayments of debt principal    
Debt, gross $ 800.0 800.0
Notes | 3.875% unsecured notes 2    
Information about debt    
Interest rate 3.875%  
Gross amount $ 442.3 427.3
Mandatory future repayments of debt principal    
Debt, gross $ 442.3 427.3
Notes | 4.625 % unsecured notes    
Information about debt    
Interest rate 4.625%  
Gross amount $ 1,550.0 1,550.0
Mandatory future repayments of debt principal    
Debt, gross 1,550.0 1,550.0
Finance lease liabilities    
Information about debt    
Gross amount 68.3 68.9
Mandatory future repayments of debt principal    
Debt, gross 68.3 68.9
Other    
Information about debt    
Gross amount 11.6 14.2
Mandatory future repayments of debt principal    
Debt, gross $ 11.6 $ 14.2
v3.24.0.1
Debt - other information (Details)
$ in Millions
12 Months Ended
Oct. 25, 2022
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Jun. 30, 2023
USD ($)
May 31, 2023
Line of Credit Facility [Line Items]            
Interest income   $ 65.2 $ 15.9 $ 1.9    
Capitalized financing costs   43.4 61.6      
Long-term debt, delinquency ratio cap         0.160 0.130
Line of credit facility, maximum capacity limit $ 400.0          
Line of credit facility, covenant compliance, draw trigger percentage 35.00%          
Repayments of debt   21.5 124.0      
Loss on extinguishment of debt   6.9 12.5 $ 12.4    
Revolving credit facility            
Line of Credit Facility [Line Items]            
Maximum availability   975.0     $ 975.0  
Capitalized financing costs         $ 2.3  
Secured Debt            
Line of Credit Facility [Line Items]            
Amount pledged as collateral   535.4        
Senior secured credit facilities: | Term loans            
Line of Credit Facility [Line Items]            
Loss on extinguishment of debt   6.9 12.5      
Senior secured credit facilities: | U.S. dollars | Medium Term Loan, Due November 8, 2027            
Line of Credit Facility [Line Items]            
Face amount   787.6        
Senior secured credit facilities: | U.S. dollars | Medium Term Loan, Due June 9, 2026            
Line of Credit Facility [Line Items]            
Face amount   350.4        
Senior secured credit facilities: | U.S. dollars | Medium Term Loan, Due June 9, 2028            
Line of Credit Facility [Line Items]            
Face amount   630.1        
Senior secured credit facilities: | U.S. dollars | Term loans            
Line of Credit Facility [Line Items]            
Repayments of debt   $ 680.0 $ 782.4      
v3.24.0.1
Debt - credit facilities (Details)
$ in Millions
Dec. 31, 2023
USD ($)
Debt Instrument [Line Items]  
Capacity $ 1,310.0
Undrawn letters of credit outstanding (15.4)
Outstanding borrowings (221.0)
Unused availability 1,073.6
Receivables facility  
Debt Instrument [Line Items]  
Capacity 335.0
Undrawn letters of credit outstanding (15.4)
Outstanding borrowings (221.0)
Unused availability 98.6
Revolving credit facility | Revolving credit facility  
Debt Instrument [Line Items]  
Capacity 975.0
Undrawn letters of credit outstanding 0.0
Outstanding borrowings 0.0
Unused availability $ 975.0
v3.24.0.1
Equity - Avantor, Inc. following the IPO (Details)
shares in Millions
1 Months Ended
May 31, 2022
$ / shares
shares
Dec. 31, 2023
vote
$ / shares
shares
Class of Stock [Line Items]    
Preferred stock, par value (in dollars per share) | $ / shares $ 0.01  
Preferred stock, dividend rate, percentage 6.25%  
Conversion of junior convertible preferred stock (in shares) | shares 62.9  
Preferred stock, conversion rate 3.0395  
Common stock, voting rights for each share | vote   1
Avantor, Inc. following the IPO | Convertible Preferred Stock    
Class of Stock [Line Items]    
Preferred stock, par value (in dollars per share) | $ / shares   $ 0.01
Preferred stock, shares authorized (in shares) | shares   75.0
Avantor, Inc. following the IPO | Common stock    
Class of Stock [Line Items]    
Common stock, par value (in dollars per share) | $ / shares   $ 0.01
Common stock, shares authorized (in shares) | shares   750.0
v3.24.0.1
Accumulated other comprehensive income (loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Changes in AOCI      
Beginning balance $ (100.3) $ (43.2) $ 21.7
Unrealized (loss) gain 51.9 (21.0) (56.5)
Reclassification of loss (gain) into earnings (36.9) (8.4) 3.6
Change due to income taxes 16.3 (27.7) (12.0)
Ending balance (69.0) (100.3) (43.2)
Foreign currency translation      
Changes in AOCI      
Beginning balance (131.3) (19.2) 51.8
Unrealized (loss) gain 38.3 (102.0) (62.8)
Reclassification of loss (gain) into earnings 0.0 0.0 0.0
Change due to income taxes 10.2 (10.1) (8.2)
Ending balance (82.8) (131.3) (19.2)
Derivative instruments      
Changes in AOCI      
Beginning balance 19.9 0.4 (1.0)
Unrealized (loss) gain 21.3 33.1 (1.6)
Reclassification of loss (gain) into earnings (31.0) (7.4) 3.5
Change due to income taxes 2.4 (6.2) (0.5)
Ending balance 12.6 19.9 0.4
Defined benefit plans      
Changes in AOCI      
Beginning balance 11.1 (24.4) (29.1)
Unrealized (loss) gain (7.7) 47.9 7.9
Reclassification of loss (gain) into earnings (5.9) (1.0) 0.1
Change due to income taxes 3.7 (11.4) (3.3)
Ending balance $ 1.2 $ 11.1 $ (24.4)
v3.24.0.1
Employee benefit plans - changes in benefit obligations and plan assets and funded status (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
United States | Pension plans    
Benefit obligation:    
Beginning balance $ 168.7 $ 230.1
Service cost 2.9 3.4
Interest cost 8.6 5.3
Employee contributions 0.0 0.0
Actuarial loss (gain) 1.6 (54.4)
Benefits paid (13.1) (15.7)
Settlements and curtailments (4.1) 0.0
Currency translation 0.0 0.0
Other 0.0 0.0
Ending balance 164.6 168.7
Fair value of plan assets:    
Beginning balance 211.4 268.9
Return (loss) on plan assets 15.7 (42.5)
Employer contributions 0.7 0.7
Employee contributions 0.0 0.0
Benefits paid (13.1) (15.7)
Settlements and curtailments 0.0 0.0
Currency translation 0.0 0.0
Other 0.0 0.0
Ending balance 214.7 211.4
Funded status at end of year 50.1 42.7
United States | Medical plans    
Benefit obligation:    
Beginning balance 10.2 14.9
Service cost 0.1 0.1
Interest cost 0.5 0.3
Employee contributions 0.0 0.0
Actuarial loss (gain) 0.2 (4.7)
Benefits paid (0.4) (0.4)
Settlements and curtailments 0.0 0.0
Currency translation 0.0 0.0
Other 0.0 0.0
Ending balance 10.6 10.2
Fair value of plan assets:    
Beginning balance 0.0 0.0
Return (loss) on plan assets 0.0 0.0
Employer contributions 0.4 0.4
Employee contributions 0.0 0.0
Benefits paid (0.4) (0.4)
Settlements and curtailments 0.0 0.0
Currency translation 0.0 0.0
Other 0.0 0.0
Ending balance 0.0 0.0
Funded status at end of year (10.6) (10.2)
Non-U.S. | Pension plans    
Benefit obligation:    
Beginning balance 179.3 291.6
Service cost 3.1 4.1
Interest cost 7.2 3.3
Employee contributions 1.4 1.2
Actuarial loss (gain) 12.7 (92.6)
Benefits paid (6.1) (5.6)
Settlements and curtailments (8.7) (1.5)
Currency translation 10.1 (21.1)
Other 1.7 (0.1)
Ending balance 200.7 179.3
Fair value of plan assets:    
Beginning balance 118.6 182.8
Return (loss) on plan assets 4.2 (49.4)
Employer contributions 5.8 5.6
Employee contributions 1.4 1.2
Benefits paid (6.1) (5.6)
Settlements and curtailments (8.7) (1.5)
Currency translation 7.6 (14.7)
Other 2.0 0.2
Ending balance 124.8 118.6
Funded status at end of year $ (75.9) $ (60.7)
v3.24.0.1
Employee benefit plans - other balance sheet information (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
United States | Pension plans    
Defined benefit plan, additional information    
Accumulated benefit obligation $ 164.5 $ 164.0
Amounts recorded in balance sheet:    
Other assets 58.1 47.8
Other current liabilities (0.7) (0.7)
Other liabilities (7.3) (4.4)
Funded status 50.1 42.7
Components of AOCI, excluding tax effects:    
Actuarial (loss) gain (10.1) (16.1)
Prior service gain 0.0 0.0
United States | Medical plans    
Defined benefit plan, additional information    
Accumulated benefit obligation 10.6 10.0
Amounts recorded in balance sheet:    
Other assets 0.0 0.0
Other current liabilities (0.7) (0.8)
Other liabilities (9.9) (9.4)
Funded status (10.6) (10.2)
Components of AOCI, excluding tax effects:    
Actuarial (loss) gain 9.4 10.8
Prior service gain 0.0 0.0
Non-U.S. | Pension plans    
Defined benefit plan, additional information    
Accumulated benefit obligation 197.6 176.5
Amounts recorded in balance sheet:    
Other assets 3.9 4.3
Other current liabilities (3.6) (2.8)
Other liabilities (76.2) (62.2)
Funded status (75.9) (60.7)
Components of AOCI, excluding tax effects:    
Actuarial (loss) gain 5.4 21.0
Prior service gain $ 1.4 $ 1.2
v3.24.0.1
Employee benefit plans - assumptions used (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
United States | Pension plans    
Defined Benefit Plan Disclosure [Line Items]    
Discount rate 5.10% 5.40%
Annual rate of salary increase 3.50% 3.50%
United States | Medical plans    
Defined Benefit Plan Disclosure [Line Items]    
Discount rate 5.10% 5.40%
Annual rate of salary increase 0.00% 0.00%
Health care cost trends:    
Initial rate 7.20% 5.90%
Ultimate rate 4.00% 4.00%
Year ultimate rate is reached 2048 2046
Non-U.S. | Pension plans    
Defined Benefit Plan Disclosure [Line Items]    
Discount rate 3.60% 4.10%
Annual rate of salary increase 2.20% 1.90%
v3.24.0.1
Employee benefit plans - future benefits expected to be paid (Details)
$ in Millions
Dec. 31, 2023
USD ($)
United States | Pension plans  
Defined benefit plan, expected future benefit payment  
2024 $ 12.5
2025 12.8
2026 12.9
2027 12.8
2028 12.5
2029 – 2033 59.9
United States | Medical plans  
Defined benefit plan, expected future benefit payment  
2024 0.7
2025 0.8
2026 0.8
2027 0.9
2028 0.9
2029 – 2033 4.5
Non-U.S. | Pension plans  
Defined benefit plan, expected future benefit payment  
2024 8.4
2025 9.4
2026 9.4
2027 10.1
2028 10.0
2029 – 2033 $ 58.3
v3.24.0.1
Employee benefit plans - allocation of plan assets (Details) - Pension plans - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
United States      
Defined benefit plan, information about plan assets      
Plan assets $ 214.7 $ 211.4 $ 268.9
United States | Cash      
Defined benefit plan, information about plan assets      
Plan assets 4.2 5.2  
United States | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 167.2 164.5  
United States | Equity      
Defined benefit plan, information about plan assets      
Plan assets 43.3 41.7  
United States | Level 1      
Defined benefit plan, information about plan assets      
Plan assets 4.2 5.2  
United States | Level 1 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 4.2 5.2  
United States | Level 1 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 1 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 2      
Defined benefit plan, information about plan assets      
Plan assets 210.5 206.2  
United States | Level 2 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 2 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 167.2 164.5  
United States | Level 2 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 43.3 41.7  
United States | Level 3      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 3 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 3 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Level 3 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
United States | Fair Value Measured at Net Asset Value Per Share      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S.      
Defined benefit plan, information about plan assets      
Plan assets 124.8 118.6 182.8
Non-U.S. | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.6 0.7  
Non-U.S. | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 46.6 46.1  
Non-U.S. | Equity      
Defined benefit plan, information about plan assets      
Plan assets 10.1 8.9  
Non-U.S. | Other      
Defined benefit plan, information about plan assets      
Plan assets 21.8 19.5  
Non-U.S. | Insurance contracts      
Defined benefit plan, information about plan assets      
Plan assets 45.7 43.4  
Non-U.S. | Level 1      
Defined benefit plan, information about plan assets      
Plan assets 0.6 0.7  
Non-U.S. | Level 1 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.6 0.7  
Non-U.S. | Level 1 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 1 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 1 | Other      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 1 | Insurance contracts      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 2      
Defined benefit plan, information about plan assets      
Plan assets 63.3 61.3  
Non-U.S. | Level 2 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 2 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 46.6 46.1  
Non-U.S. | Level 2 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 10.1 8.9  
Non-U.S. | Level 2 | Other      
Defined benefit plan, information about plan assets      
Plan assets 6.6 6.3  
Non-U.S. | Level 2 | Insurance contracts      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 3      
Defined benefit plan, information about plan assets      
Plan assets 45.7 43.4 $ 41.4
Non-U.S. | Level 3 | Cash      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 3 | Fixed income      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 3 | Equity      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 3 | Other      
Defined benefit plan, information about plan assets      
Plan assets 0.0 0.0  
Non-U.S. | Level 3 | Insurance contracts      
Defined benefit plan, information about plan assets      
Plan assets 45.7 43.4  
Non-U.S. | Fair Value Measured at Net Asset Value Per Share      
Defined benefit plan, information about plan assets      
Plan assets 15.2 13.2  
Non-U.S. | Fair Value Measured at Net Asset Value Per Share | Other      
Defined benefit plan, information about plan assets      
Plan assets $ 15.2 $ 13.2  
v3.24.0.1
Employee benefit plans - changes to plan assets using unobservable inputs (Details) - Non-U.S. - Pension plans - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Changes to plan assets    
Beginning balance $ 118.6 $ 182.8
Currency translation (10.1) 21.1
Ending balance 124.8 118.6
Level 3    
Changes to plan assets    
Beginning balance 43.4 41.4
Purchases 6.5 4.1
Actual returns 1.8 0.5
Settlements (9.4) (1.5)
Currency translation 3.4 (1.1)
Ending balance $ 45.7 $ 43.4
v3.24.0.1
Stock-based compensation - expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Other information about options outstanding      
Expense $ 40.5 $ 45.8 $ 50.7
Stock options      
Other information about options outstanding      
Expense 13.7 16.0 18.8
RSUs      
Other information about options outstanding      
Expense 25.5 31.7 26.8
Other      
Other information about options outstanding      
Expense 1.3 (1.9) 5.1
Equity      
Other information about options outstanding      
Expense 40.2 49.1 47.7
Liability      
Other information about options outstanding      
Expense $ 0.3 $ (3.3) $ 3.0
v3.24.0.1
Stock-based compensation - other information (Details)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
shares
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Remaining expense to be recognized $ 74.3    
Weighted average period over which remaining expense will be recognized 1 year 8 months 12 days    
Tax benefit of options exercised $ 5.0 $ 10.3 $ 30.0
Shares authorized (in shares) | shares 23.5    
Number of shares authorized, annual percentage increase 0.01    
Shares available for future issuance (in shares) | shares 31.1    
Compensation expense $ 3.1 7.3 7.4
Stock options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 4 years    
Contractual life 10 years    
RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Fair value of RSUs that vested $ 29.5 $ 20.9 $ 27.5
RSUs | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 4 years    
RSUs | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 3 years    
v3.24.0.1
Stock-based compensation - stock option rollforward information (Details) - Common stock including paid-in capital
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
$ / shares
shares
Number of options outstanding  
Beginning balance (in shares) | shares 16.1
Granted (in shares) | shares 2.2
Exercised (in shares) | shares (1.0)
Forfeited (in shares) | shares (0.9)
Ending balance (in shares) | shares 16.4
Weighted average exercise price per outstanding option  
Beginning balance (in dollars per share) | $ / shares $ 20.90
Granted (in dollars per share) | $ / shares 23.49
Exercised (in dollars per share) | $ / shares 14.49
Forfeited (in dollars per share) | $ / shares 25.71
Ending balance (in dollars per share) | $ / shares $ 21.37
Other information about options outstanding  
Aggregate intrinsic value | $ $ 43.9
Weighted average remaining contractual term 5 years 6 months
Information about options expected to vest and exercisable  
Options expected to vest, number | shares 3.9
Options expected to vest, weighted average exercise price per option | $ / shares $ 24.74
Options expected to vest, aggregate intrinsic value | $ $ 4.5
Options expected to vest, weighted average remaining term 8 years 3 months 18 days
Options exercisable, number | shares 12.5
Options exercisable, weighted average exercise price per option | $ / shares $ 20.32
Options exercisable, aggregate intrinsic value | $ $ 39.4
Options exercisable, weighted average remaining term 4 years 7 months 6 days
v3.24.0.1
Stock-based compensation - other information about stock options (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Weighted-average information about options granted      
Grant date fair value per option (in dollars per share) $ 9.64 $ 11.09 $ 8.63
Expected stock price volatility 33.00% 31.00% 29.00%
Risk free interest rate 4.10% 2.20% 1.10%
Expected dividend rate 0.00% 0.00% 0.00%
Expected life of options 6 years 2 months 12 days 6 years 3 months 18 days 6 years 3 months 18 days
Other information about stock options      
Fair value of options vested $ 14.2 $ 15.4 $ 17.2
Intrinsic value of options exercised $ 7.1 $ 10.1 $ 74.9
v3.24.0.1
Stock-based compensation - non-option award rollforward (Details) - RSUs
shares in Millions
12 Months Ended
Dec. 31, 2023
$ / shares
shares
Number of awards  
Beginning balance (in shares) | shares 4.2
Granted (in shares) | shares 1.9
Vested (in shares) | shares (1.7)
Forfeited (in shares) | shares (0.4)
Ending balance (in shares) | shares 4.0
Weighted average grant date fair value per award  
Beginning balance (in dollars per share) | $ / shares $ 24.29
Granted (in dollars per share) | $ / shares 25.69
Vested (in dollars per share) | $ / shares 19.05
Forfeited (in dollars per share) | $ / shares 29.50
Ending balance (in dollars per share) | $ / shares $ 26.35
v3.24.0.1
Other income or expense, net (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Nov. 01, 2021
Other Income and Expenses [Line Items]        
Net foreign currency gain (loss) from financing activities $ 3.1 $ (7.0) $ (1.3)  
Income related to defined benefit plans 2.6 6.0 10.4  
Other income 0.1 0.2 1.5  
Other income (expense), net 5.8 (0.8) 10.6  
Disgorgement penalty $ 0.0 $ 0.0 13.0  
Debt issuance costs expensed     $ 11.9  
Masterflex | Notes        
Other Income and Expenses [Line Items]        
Debt issuance costs, current, net       $ 900.0
v3.24.0.1
Income taxes - statements of operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income (loss) before income taxes:      
United States $ 527.6 $ 618.0 $ 555.0
Foreign (117.1) 233.1 198.0
Income before income taxes 410.5 851.1 753.0
Current income tax (expense) benefit      
Federal (110.7) (119.9) (74.0)
State (35.5) (32.2) (32.3)
Foreign (115.6) (81.6) (91.8)
Subtotal (261.8) (233.7) (198.1)
Deferred income tax (expense) benefit      
Federal 18.9 18.0 (11.6)
State 0.9 4.4 (1.9)
Foreign 152.6 46.7 31.2
Subtotal 172.4 69.1 17.7
Income tax expense $ (89.4) $ (164.6) $ (180.4)
v3.24.0.1
Income taxes - rate reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Rate reconciliation      
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest $ 410.5 $ 851.1 $ 753.0
United States federal corporate rate 21.00% 21.00% 21.00%
Income tax expense at federal corporate rate $ (86.2) $ (178.7) $ (158.2)
State income taxes, net of federal benefit (27.3) (23.3) (27.0)
Rate changes related to foreign jurisdictions 1.5 1.3 (9.7)
Stock-based compensation 0.1 3.5 14.5
Foreign taxes 38.7 12.8 1.4
Valuation allowance (22.1) 4.8 4.1
Changes to uncertain tax positions (0.9) 1.1 (10.7)
Foreign-derived intangible income 17.1 12.1 8.2
Transaction costs 0.0 0.0 (2.1)
Executive Compensation Limitation (6.1) 0.0 0.0
Other, net (4.2) 1.8 (0.9)
Income tax expense $ (89.4) $ (164.6) $ (180.4)
v3.24.0.1
Income taxes - other information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Tax reform legislation in the United States      
Transition tax payable $ 34.8    
Transition tax payable, current 15.5    
Additional information about valuation allowance      
Increase (decrease) 26.4 $ (7.9) $ (22.3)
Amount 206.1 179.7  
Additional information about uncertain tax positions      
Unrecognized tax benefits that would impact effective tax rate 50.8 51.8 55.3
Accrued interest and penalties 8.2 $ 6.7 $ 5.3
Maximum amount of decrease that is reasonably possible 22.0    
Other matters      
Undistributed earnings of foreign subsidiaries 2,727.6    
Federal      
Other matters      
Operating loss carryforwards 16.2    
State and Local      
Other matters      
Operating loss carryforwards 118.7    
Foreign      
Other matters      
Operating loss carryforwards 705.5    
Foreign net operating loss carryforward      
Additional information about valuation allowance      
Amount $ 159.6    
v3.24.0.1
Income taxes - deferred assets and liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Reserves and accrued expenses $ 50.8 $ 61.7
Pension, postretirement and environmental liabilities 3.0 1.1
Net operating loss and deferred deductions 451.3 325.7
Other 22.9 6.1
Deferred tax assets, gross 528.0 394.6
Less: valuation allowances (206.1) (179.7)
Deferred tax assets, net 321.9 214.9
Deferred tax liabilities:    
Intangibles (741.3) (810.4)
Property, plant and equipment (40.9) (51.3)
Investment in partnerships (51.2) (44.1)
Other (1.2) 0.0
Deferred tax liabilities (834.6) (905.8)
Net deferred tax liability (512.7) (690.9)
Other Assets    
Deferred tax assets:    
Deferred tax assets, net 100.1 40.5
Deferred income tax liabilities    
Deferred tax liabilities:    
Net deferred tax liability $ (612.8) $ (731.4)
v3.24.0.1
Income taxes - changes to uncertain tax positions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Changes to the reserve for uncertain tax positions      
Beginning balance $ 51.8 $ 55.3 $ 46.7
Additions:      
Tax positions related to the current year 0.0 1.2 5.1
Tax positions related to prior years 65.2 0.0 7.3
Reductions:      
Settlements with taxing authorities (6.3) (0.1) (0.9)
Lapse of statutes of limitations (4.5) (2.4) (1.6)
Currency translation increase 0.7    
Currency translation decrease   (2.2) (1.3)
Ending balance $ 106.9 $ 51.8 $ 55.3
v3.24.0.1
Derivative and hedging activities - other information (Details)
€ in Millions
1 Months Ended 12 Months Ended
Jul. 31, 2022
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2023
EUR (€)
Apr. 30, 2023
USD ($)
Derivatives, Fair Value [Line Items]          
Estimated reduction to interest expense   $ 14,900,000      
Net investment hedges          
Derivatives, Fair Value [Line Items]          
Amount of gain or (loss) recognized in OCI on Derivative   (21,100,000) $ 30,600,000    
Cross-currency swaps | Net investment hedges          
Derivatives, Fair Value [Line Items]          
Notional amount $ 750,000,000 750,000,000      
Proceeds from derivative instruments $ 42,500,000        
Amount of gain or (loss) recognized in OCI on Derivative   (21,100,000) 30,600,000    
Interest rate swaps | Conversion of SOFR Floating Rate To Fixed Rate          
Derivatives, Fair Value [Line Items]          
Notional amount         $ 100,000,000
Interest rate swaps | Conversion of LIBOR to SOFR Floating Rate To Fixed Rate          
Derivatives, Fair Value [Line Items]          
Notional amount   $ 750,000,000.0     $ 750,000,000
3.875% unsecured notes | Foreign exchange products | Designated as hedging instrument          
Derivatives, Fair Value [Line Items]          
Derivative liability | €       € 400.0  
Interest rate   3.875%   3.875%  
Amount of gain or (loss) recognized in OCI on Derivative   $ 9,300,000 $ 24,300,000    
v3.24.0.1
Derivative and hedging activities - outstanding interest rate derivatives (Details) - Interest rate swaps - Cash flow hedges
$ in Millions
Dec. 31, 2023
USD ($)
instrument
Derivative [Line Items]  
Number of instruments | instrument 2
Notional amount | $ $ 850.0
v3.24.0.1
Derivative and hedging activities - effect of cash flow hedges on AOCI (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Unrealized gain (loss) $ 21.3 $ 33.1 $ (1.6)
Amount of gain or (loss) reclassified from AOCI into income 31.0 7.4 $ (3.5)
Cash flow hedges      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Unrealized gain (loss) 8.4 24.3  
Amount of gain or (loss) reclassified from AOCI into income 18.0 (1.9)  
Interest rate swaps | Cash flow hedges      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Unrealized gain (loss) 8.4 24.3  
Interest rate swaps | Cash flow hedges | Interest expense, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of gain or (loss) reclassified from AOCI into income $ 18.0 $ (1.9)  
v3.24.0.1
Derivative and hedging activities - effect of derivative financial instruments on the statement of operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Derivative [Line Items]      
Amount of gain or (loss) reclassified from AOCI into income $ 31.0 $ 7.4 $ (3.5)
Cash flow hedges      
Derivative [Line Items]      
Total amounts of line items presented in the statements of operations where the effects of cash flow hedges are recorded (284.8) (265.8)  
Amount of gain or (loss) reclassified from AOCI into income $ 18.0 $ (1.9)  
v3.24.0.1
Derivative and hedging activities - outstanding foreign currency derivatives (Details)
Dec. 31, 2023
USD ($)
instrument
Apr. 30, 2023
USD ($)
Jul. 31, 2022
USD ($)
Interest rate swaps | Conversion of LIBOR to SOFR Floating Rate To Fixed Rate      
Derivative [Line Items]      
Notional amount $ 750,000,000.0 $ 750,000,000  
Cross-currency swaps | Net investment hedges      
Derivative [Line Items]      
Number of instruments | instrument 1,000,000    
Notional amount sold $ 732,100,000    
Notional amount $ 750,000,000   $ 750,000,000
v3.24.0.1
Derivative and hedging activities - effect of net investment hedges on AOCI and the statement of operations (Details) - Net investment hedges - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Derivative [Line Items]    
Amount of gain or (loss) recognized in OCI on Derivative $ (21.1) $ 30.6
Amount of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing) 12.7 9.7
Cross-currency swaps    
Derivative [Line Items]    
Amount of gain or (loss) recognized in OCI on Derivative (21.1) 30.6
Cross-currency swaps | Interest expense, net    
Derivative [Line Items]    
Amount of gain or (loss) recognized in income on Derivative (amount excluded from effectiveness testing) $ 12.7 $ 9.7
v3.24.0.1
Derivative and hedging activities - fair value of derivative instruments (Details) - Designated as hedging instrument - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Derivatives, Fair Value [Line Items]    
Derivative asset, fair value $ 16.6 $ 26.2
Derivative liability, fair value (55.2) (21.4)
Interest rate swaps    
Derivatives, Fair Value [Line Items]    
Derivative asset, fair value 16.6 26.2
Derivative liability, fair value 0.0 0.0
Foreign exchange products    
Derivatives, Fair Value [Line Items]    
Derivative asset, fair value 0.0 0.0
Derivative liability, fair value $ (55.2) $ (21.4)
v3.24.0.1
Derivative and hedging activities - loss (gain) related to the foreign currency (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
3.875% unsecured notes | Foreign exchange products | Designated as hedging instrument      
Derivative [Line Items]      
Accumulated transactional gain related the net investment hedges $ 15.0 $ (27.8) $ (34.1)
v3.24.0.1
Financial instruments and fair value measurements - other information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Estimated fair value of property, plant, and equipment $ 25.9    
Impairment charges 160.8 $ 0.0 $ 0.0
Customer relationships      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Estimated fair value of finite-lived intangible assets 31.4    
Developed technology      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Estimated fair value of finite-lived intangible assets $ 19.3    
v3.24.0.1
Financial instruments and fair value measurements - debt instruments (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Debt Instrument [Line Items]    
Gross amount $ 5,580.0 $ 6,349.1
Fair value 5,429.9 5,998.6
Secured Debt    
Debt Instrument [Line Items]    
Gross amount 221.0 327.2
Fair value 221.0 327.2
Senior secured credit facilities: | Medium-term Notes, 2.50% | Euro    
Debt Instrument [Line Items]    
Gross amount 630.1 636.7
Fair value 630.9 627.5
Senior secured credit facilities: | Medium-term Notes, 2.50% | U.S. dollars    
Debt Instrument [Line Items]    
Gross amount 787.6 1,488.3
Fair value 791.0 1,485.5
Senior secured credit facilities: | Medium-term Notes, 2.00% | Euro    
Debt Instrument [Line Items]    
Gross amount 350.4 342.0
Fair value 351.1 340.7
Notes | 2.625% secured notes    
Debt Instrument [Line Items]    
Gross amount 718.7 694.5
Fair value 705.3 658.5
Notes | 3.875% unsecured notes    
Debt Instrument [Line Items]    
Gross amount 800.0 800.0
Fair value 727.3 672.0
Notes | 3.875% unsecured notes 2    
Debt Instrument [Line Items]    
Gross amount 442.3 427.3
Fair value 434.3 396.5
Notes | 4.625 % unsecured notes    
Debt Instrument [Line Items]    
Gross amount 1,550.0 1,550.0
Fair value 1,489.1 1,407.6
Finance lease liabilities    
Debt Instrument [Line Items]    
Gross amount 68.3 68.9
Fair value 68.3 68.9
Other    
Debt Instrument [Line Items]    
Gross amount 11.6 14.2
Fair value $ 11.6 $ 14.2
v3.24.0.1
Financial instruments and fair value measurements - recurring measurements with significant unobservable inputs (Details) - Contingent consideration - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Changes to contingent consideration liabilities    
Beginning balance $ 1.2 $ 5.7
Acquisitions 0.0 0.0
Changes to estimated fair value 0.0 (4.4)
Cash payments 0.0 0.0
Currency translation 0.0 (0.1)
Ending balance $ 1.2 $ 1.2
v3.24.0.1
Leases - schedule of assets and liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Operating leases:    
Lease assets $ 120.7 $ 118.7
Current portion of liabilities 36.2 35.6
Liabilities, net of current portion $ 88.5 $ 86.6
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Other current liabilities Other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other liabilities Other liabilities
Finance leases:    
Lease assets $ 52.3 $ 55.3
Current portion of liabilities 5.5 4.3
Liabilities, net of current portion $ 62.8 $ 64.7
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Property, plant and equipment, net (see note 10) Property, plant and equipment, net (see note 10)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other current liabilities Other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other liabilities Other liabilities
v3.24.0.1
Leases - lease expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Lessee, Lease, Description [Line Items]      
Operating lease expense $ 52.5 $ 48.5 $ 48.2
Finance lease expense 11.6 10.7 11.1
Lease, Cost 64.1 59.2 $ 59.3
Cost of sales      
Lessee, Lease, Description [Line Items]      
Operating lease expense 7.8 7.9  
SG&A expenses      
Lessee, Lease, Description [Line Items]      
Operating lease expense $ 44.7 $ 40.6  
v3.24.0.1
Leases - weighted average lease term and discount rate (Details)
Dec. 31, 2023
Dec. 31, 2022
Weighted average remaining lease term:    
Operating leases 6 years 7 months 6 days 6 years 3 months 18 days
Finance leases 11 years 8 months 12 days 12 years 8 months 12 days
Weighted average discount rate:    
Operating leases 4.40% 3.90%
Finance leases 7.90% 7.80%
v3.24.0.1
Leases - future lease payments (Details)
$ in Millions
Dec. 31, 2023
USD ($)
Future payments due under operating leases  
2024 $ 40.5
2025 28.4
2026 20.2
2027 13.0
2028 8.7
Thereafter 33.4
Total undiscounted lease payments 144.2
Difference between undiscounted and discounted lease payments (19.5)
Lease liabilities 124.7
Future payments due under finance leases  
2024 10.4
2025 9.5
2026 8.9
2027 8.2
2028 8.1
Thereafter 65.4
Total undiscounted lease payments 110.5
Difference between undiscounted and discounted lease payments (42.2)
Lease liabilities $ 68.3
v3.24.0.1
Condensed unconsolidated financial information of Avantor, Inc. - balance sheets (Details) - USD ($)
shares in Millions, $ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Assets        
Total assets $ 12,972.7 $ 13,464.3    
Liabilities and stockholders’ equity        
Common stock including paid-in capital, 676.6 and 674.3 shares issued and outstanding 3,830.1 3,785.3    
Accumulated earnings 1,491.5 1,170.4    
Accumulated other comprehensive loss (69.0) (100.3) $ (43.2) $ 21.7
Total stockholders’ equity $ 5,252.6 $ 4,855.4 4,197.0 $ 2,674.3
Common stock, shares, outstanding (in shares) 676.6 674.3    
Unconsolidated Avantor, Inc        
Assets        
Investment in unconsolidated subsidiaries $ 5,252.6   4,855.4  
Total assets 5,252.6   4,855.4  
Liabilities and stockholders’ equity        
Common stock including paid-in capital, 676.6 and 674.3 shares issued and outstanding 3,830.1   3,785.3  
Accumulated earnings 1,491.5   1,170.4  
Accumulated other comprehensive loss (69.0)   (100.3)  
Total stockholders’ equity $ 5,252.6   $ 4,855.4  
Common stock, shares, outstanding (in shares) 676.6 674.3    
v3.24.0.1
Condensed unconsolidated financial information of Avantor, Inc. - statements of cash flows (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from investing activities:      
Net cash (used in) provided by investing activities $ (143.7) $ (109.6) $ (4,121.7)
Cash flows from financing activities:      
Payments of dividends on preferred stock 0.0 (32.4) (64.6)
Proceeds received from exercise of stock options, net of shares repurchased to satisfy employee tax obligations for vested stock-based awards (13.7) (13.2) (25.8)
Net cash provided by (used in) financing activities (843.7) (648.7) 3,219.2
Cash, cash equivalents and restricted cash, beginning of year 396.9 327.1 289.2
Cash, cash equivalents and restricted cash, end of year 287.7 396.9 327.1
Unconsolidated Avantor, Inc      
Cash flows from investing activities:      
Contribution (to) from unconsolidated subsidiaries (4.6) 28.3 (967.3)
Net cash (used in) provided by investing activities (4.6) 28.3 (967.3)
Cash flows from financing activities:      
Proceeds from issuance of stock, net of issuance costs 0.0 0.0 967.0
Payments of dividends on preferred stock 0.0 (32.4) (64.6)
Contribution from unconsolidated subsidiaries 0.0 0.0 0.0
Proceeds received from exercise of stock options, net of shares repurchased to satisfy employee tax obligations for vested stock-based awards 4.6 4.1 64.9
Net cash provided by (used in) financing activities 4.6 (28.3) 967.3
Net change in cash and cash equivalents 0.0 0.0 0.0
Cash, cash equivalents and restricted cash, beginning of year 0.0 0.0 0.0
Cash, cash equivalents and restricted cash, end of year $ 0.0 $ 0.0 $ 0.0
v3.24.0.1
Valuation and qualifying accounts (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Allowance for expected credit losses      
Changes to valuation and qualifying accounts      
Beginning balance $ 28.2 $ 26.4 $ 26.2
Cumulative effect of adopting new accounting standard 15.3 6.9 3.6
Deductions (9.2) (3.7) (2.6)
Currency translation 0.7 (1.4) (0.8)
Ending balance 35.0 28.2 26.4
Valuation allowances on deferred tax assets      
Changes to valuation and qualifying accounts      
Beginning balance 179.7 187.6 209.9
Cumulative effect of adopting new accounting standard 20.2 2.7 (9.4)
Deductions 0.0 0.0 0.0
Currency translation 6.2 (10.6) (12.9)
Ending balance $ 206.1 $ 179.7 $ 187.6