Janus International Group Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Summary of Significant Accounting Policies (Tables)

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jul. 04, 2026

Schedule of Error Corrections and Prior Period Adjustments

We have reflected the changes on the currently reported figures for the three and six month periods ended July 4, 2026 and have applied the changes retrospectively to the previously reported figures shown in the tables below for the three and six month period ended June 28, 2025. This change had no impact on our previously reported total revenues, cost of revenues, net income, gross profit, income from operations, earnings per share, retained earnings, net assets or cash flows.


	As previously reported		Reclassification		As adjusted
Consolidated Statement of Operations and Comprehensive Income
REVENUES (Three Month Period Ended June 28, 2025)
Product revenues	$	178.1	$	12.8	$	190.9
Service revenues	50.0		(12.8)		37.2
Total revenues	228.1		—		228.1
Product cost of revenues	99.1		9.5		108.6
Service cost of revenues	35.8		(9.5)		26.3
Total cost of revenues	134.9		—		134.9
REVENUES (Six Month Period Ended June 28, 2025)
Product revenues	344.4		22.2		366.6
Service revenues	94.2		(22.2)		72.0
Total revenues	438.6		—		438.6
Product cost of revenues	196.8		16.5		213.3
Service cost of revenues	66.7		(16.5)		50.2
Total cost of revenues	$	263.5	$	—	$	263.5

Footnote 17 - Segments Information
Three Month Period Ended June 28, 2025
Janus International
Product revenues	$	15.5	$	12.8	$	28.3
Service revenues	12.9		(12.8)		0.1
Total revenues	28.4		—		28.4
Six Month Period Ended June 28, 2025
Janus International
Product revenues	27.2		22.2		49.4
Service revenues	22.4		(22.2)		0.2
Total revenues	$	49.6	$	—	$	49.6

Schedule of Accounts Receivable, Allowance for Credit Loss

The activity for the allowance for credit losses during the six month periods ended July 4, 2026 and June 28, 2025 is as follows:


(dollar amounts in millions)
Balance at January 3, 2026	$	12.1
Write-offs	(0.3)
Provision for expected credit losses on accounts receivable	0.7
Balance at July 4, 2026	$	12.5


(dollar amounts in millions)
Balance at December 28, 2024	$	18.1
Write-offs	(3.8)
Provision for expected credit losses on accounts receivable	0.3
Balance at June 28, 2025	$	14.6

Schedule of Product Warranty Liability

The activity related to product warranty liabilities recorded in accrued expenses and other current liabilities during the six month periods ended July 4, 2026 and June 28, 2025, is as follows:


(dollar amounts in millions)
Balance at January 3, 2026	$	4.4
Change in warranty provision	(0.4)
Warranty charges incurred	(0.3)
Balance at July 4, 2026	$	3.7

(dollar amounts in millions)


Balance at December 28, 2024	$	4.8
Change in warranty provision	0.2
Warranty charges incurred	(0.2)
Balance at June 28, 2025	$	4.8