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)

9 Months Ended

Oct. 03, 2026

Schedule of Error Corrections and Prior Period Adjustments

We have reflected the changes in the currently reported figures for the three and nine month periods ended October 3, 2026 and have applied the changes retrospectively to the previously reported figures shown in the tables below for the three and nine month periods ended September 27, 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 September 27, 2025)
Product revenues	$	174.2	$	12.6	$	186.8
Service revenues	45.1		(12.6)		32.5
Total revenues	219.3		—		219.3
Product cost of revenues	103.7		9.5		113.2
Service cost of revenues	29.9		(9.5)		20.4
Total cost of revenues	133.6		—		133.6
REVENUES (Nine Month Period Ended September 27, 2025)
Product revenues	518.6		34.8		553.4
Service revenues	139.3		(34.8)		104.5
Total revenues	657.9		—		657.9
Product cost of revenues	300.5		26.0		326.5
Service cost of revenues	96.6		(26.0)		70.6
Total cost of revenues	$	397.1	$	—	$	397.1

Footnote 17 - Segments Information
Three Month Period Ended September 27, 2025
Janus International
Product revenues	$	15.5	$	12.6	$	28.1
Service revenues	12.8		(12.6)		0.2
Total revenues	28.3		—		28.3
Nine Month Period Ended September 27, 2025
Janus International
Product revenues	42.7		34.8		77.5
Service revenues	35.2		(34.8)		0.4
Total revenues	$	77.9	$	—	$	77.9

Schedule of Accounts Receivable, Allowance for Credit Loss

The activity for the allowance for credit losses during the nine month periods ended October 3, 2026 and September 27, 2025 is as follows:


(dollar amounts in millions)
Balance at January 3, 2026	$	12.1
Write-offs	(1.7)
Provision for expected credit losses on accounts receivable	0.4
Balance at October 3, 2026	$	10.8


(dollar amounts in millions)
Balance at December 28, 2024	$	18.1
Write-offs	(6.1)
Provision for expected credit losses on accounts receivable	0.4
Balance at September 27, 2025	$	12.4

Schedule of Product Warranty Liability

The activity related to product warranty liabilities recorded in accrued expenses and other current liabilities during the nine month periods ended October 3, 2026 and September 27, 2025, is as follows:


(dollar amounts in millions)
Balance at January 3, 2026	$	4.4
Change in warranty provision	(0.4)
Warranty charges incurred	(0.5)
Balance at October 3, 2026	$	3.5

(dollar amounts in millions)


Balance at December 28, 2024	$	4.8
Change in warranty provision	0.4
Warranty charges incurred	(0.3)
Balance at September 27, 2025	$	4.9