Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

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Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 30, 2024
Accounting Policies [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments
The effect of correcting the immaterial error in the Unaudited Condensed Consolidated Financial Statement for the three month period ended April 1, 2023 is shown in the following table:

As previously reported Correction As adjusted
Condensed Consolidated Statement of Operations and Comprehensive Income
Three Months Ended April 1, 2023
Product revenues $ 209.7  $ 5.7  $ 215.4 
Service revenues 42.2  (5.7) 36.5 
$ 251.9  $ —  $ 251.9 
Three Months Ended April 1, 2023
Product cost of revenues $ 120.1  $ 4.3  $ 124.4 
Service cost of revenues 31.9  (4.3) 27.6 
$ 152.0  $ —  $ 152.0 
Footnote 11. Revenue Recognition
Reportable Segments by Timing of Revenue Recognition
Three Months Ended April 1, 2023
Janus North America
Product revenues transferred at a point in time $ 204.4  $ (34.8) $ 169.6 
Product revenues transferred over time —  32.9  32.9 
Services revenues transferred over time 33.8  (5.8) 28.0 
$ 238.2  $ (7.7) $ 230.5 
Eliminations (7.9) 7.7  (0.2)
$ 230.3  $ —  $ 230.3 
Schedule of Accounts Receivable, Allowance for Credit Loss
The activity for the allowance for credit losses during the three month period ended March 30, 2024 and April 1, 2023, is as follows:

Balance at December 31, 2022 $ 4.6 
Write-offs — 
Provision for expected credit losses, net
0.1 
Balance at April 1, 2023 $ 4.7 
Balance at December 30, 2023 $ 3.6 
Write-offs — 
Provision for expected credit losses, net
0.5 
Balance at March 30, 2024 $ 4.1 
Schedule of Product Warranty Liability
The activity related to product warranty liabilities recorded in Accrued expenses and other current liabilities during the three month period ended March 30, 2024 and April 1, 2023, is as follows:

Balance at December 31, 2022
$ 0.9 
Aggregate changes in the product warranty liability 0.3
Balance at April 1, 2023
$ 1.2 

Balance at December 30, 2023
$ 2.3 
Aggregate changes in the product warranty liability 0.1 
Balance at March 30, 2024
$ 2.4