Janus International Group Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies - Restatement Balance Sheet (Detail)

Summary of Significant Accounting Policies - Restatement Balance Sheet (Detail) - USD ($)	Sep. 25, 2021	Jun. 26, 2021	Mar. 27, 2021	Dec. 26, 2020	Sep. 25, 2020	Jun. 27, 2020	Mar. 28, 2020	Dec. 28, 2019
Current Assets
Cash and cash equivalents	$ 9,221,607			$ 45,254,655
Accounts receivable, less allowance for doubtful accounts; $4,366,000 and $4,485,000, at September 25, 2021 and December 26, 2020, respectively	101,680,287			75,135,295
Costs and estimated earnings in excess of billing on uncompleted contracts	23,602,670			11,398,934
Inventory, net	52,830,737			25,281,521
Prepaid expenses	8,851,831			5,949,711
Other current assets	3,505,602			5,192,386
Total current assets	199,692,734			168,212,502
Property and equipment, net	49,786,563			30,970,507
Other intangibles, net	18,380,776			17,387,745
Goodwill	369,607,198			259,422,822
Deferred tax asset, net	63,616,900
Other assets	1,992,783			2,415,243
Total assets	1,130,374,999			873,478,745
Current Liabilities
Accounts payable	56,817,373			29,889,057
Billing in excess of costs and estimated earnings on uncompleted contracts	25,759,923			21,525,319
Current maturities of long-term debt	8,111,212			6,523,417
Other accrued expenses	61,731,013			37,164,627
Total current liabilities	152,419,521			95,102,420
Line of credit facility, Outstanding amount	19,350,803
Long-term debt, net	706,927,275			617,604,254
Deferred tax liability, net				15,268,131
Derivative warrant liability	27,693,750
Other long-term liabilities	4,234,276			4,631,115
Total liabilities	910,625,625			732,605,920
STOCKHOLDERS’ EQUITY
Common Stock, 825,000,000 shares authorized, $.0001 par value, 138,384,360 and 66,145,633 shares issued and outstanding at September 25, 2021 and December 26, 2020, respectively	13,838			6,615
Additional paid in capital	244,671,425			189,298,544
Accumulated other comprehensive loss	(1,123,039)			(227,160)
Accumulated deficit	(23,812,850)			(48,205,174)
Total stockholders’ equity	219,749,374	$ 195,263,176	$ 155,858,407	140,872,825	$ 136,199,737	$ 147,823,360	$ 137,287,998	$ 130,894,245
Total liabilities and stockholders’ equity	1,130,374,999			873,478,745
Transaction Bonus Related To Business Combination
Current Assets
Cash and cash equivalents	9,221,607
Accounts receivable, less allowance for doubtful accounts; $4,366,000 and $4,485,000, at September 25, 2021 and December 26, 2020, respectively	101,680,287
Costs and estimated earnings in excess of billing on uncompleted contracts	23,602,670
Inventory, net	52,830,737
Prepaid expenses	8,851,831
Other current assets	3,505,602
Total current assets	199,692,734
Property and equipment, net	49,786,563
Other intangibles, net	18,380,776
Goodwill	369,607,198
Deferred tax asset, net	63,616,900
Other assets	1,992,783
Total assets	1,130,374,999
Current Liabilities
Accounts payable	56,817,373
Billing in excess of costs and estimated earnings on uncompleted contracts	25,759,923
Current maturities of long-term debt	8,111,212
Other accrued expenses	61,731,013
Total current liabilities	152,419,521
Line of credit facility, Outstanding amount	19,350,803
Long-term debt, net	706,927,275
Deferred tax liability, net	0
Derivative warrant liability	27,693,750
Other long-term liabilities	4,234,276
Total liabilities	910,625,625
STOCKHOLDERS’ EQUITY
Common Stock, 825,000,000 shares authorized, $.0001 par value, 138,384,360 and 66,145,633 shares issued and outstanding at September 25, 2021 and December 26, 2020, respectively	13,838
Additional paid in capital	244,671,425
Accumulated other comprehensive loss	(1,123,039)
Accumulated deficit	(23,812,850)
Total stockholders’ equity	219,749,374	195,263,176	155,858,407	140,872,825
Total liabilities and stockholders’ equity	1,130,374,999
Customer Relationships [Member]
Current Assets
Customer relationships, net	319,339,643			309,472,398
Customer Relationships [Member] \| Transaction Bonus Related To Business Combination
Current Assets
Customer relationships, net	319,339,643
Trademarks and Trade Names [Member]
Current Assets
Tradenames and trademarks	107,958,402			85,597,528
Trademarks and Trade Names [Member] \| Transaction Bonus Related To Business Combination
Current Assets
Tradenames and trademarks	107,958,402
Previously Reported \| Transaction Bonus Related To Business Combination
Current Assets
Cash and cash equivalents	9,221,607
Accounts receivable, less allowance for doubtful accounts; $4,366,000 and $4,485,000, at September 25, 2021 and December 26, 2020, respectively	101,680,287
Costs and estimated earnings in excess of billing on uncompleted contracts	23,602,670
Inventory, net	52,830,737
Prepaid expenses	8,851,831
Other current assets	3,505,602
Total current assets	199,692,734
Property and equipment, net	49,786,563
Other intangibles, net	18,380,776
Goodwill	369,607,198
Deferred tax asset, net	63,616,900
Other assets	1,992,783
Total assets	1,130,374,999
Current Liabilities
Accounts payable	56,817,373
Billing in excess of costs and estimated earnings on uncompleted contracts	25,759,923
Current maturities of long-term debt	8,111,212
Other accrued expenses	62,209,935
Total current liabilities	152,898,443
Line of credit facility, Outstanding amount	19,350,803
Long-term debt, net	706,927,275
Deferred tax liability, net	0
Derivative warrant liability	35,525,000
Other long-term liabilities	4,234,276
Total liabilities	918,935,797
STOCKHOLDERS’ EQUITY
Common Stock, 825,000,000 shares authorized, $.0001 par value, 138,384,360 and 66,145,633 shares issued and outstanding at September 25, 2021 and December 26, 2020, respectively	13,838
Additional paid in capital	231,407,780
Accumulated other comprehensive loss	(1,123,039)
Accumulated deficit	(18,859,377)
Total stockholders’ equity	211,439,202	194,929,760	$ 155,858,407	140,872,825
Total liabilities and stockholders’ equity	1,130,374,999
Previously Reported \| Customer Relationships [Member] \| Transaction Bonus Related To Business Combination
Current Assets
Customer relationships, net	319,339,643
Previously Reported \| Trademarks and Trade Names [Member] \| Transaction Bonus Related To Business Combination
Current Assets
Tradenames and trademarks	107,958,402
Revision of Prior Period, Adjustment [Member]
STOCKHOLDERS’ EQUITY
Total stockholders’ equity				140,872,825				$ 130,894,245
Revision of Prior Period, Adjustment [Member] \| Transaction Bonus Related To Business Combination
Current Liabilities
Other accrued expenses	(478,922)
Total current liabilities	(478,922)
Derivative warrant liability	(7,831,250)
Total liabilities	(8,310,172)
STOCKHOLDERS’ EQUITY
Additional paid in capital	13,263,645
Accumulated deficit	(4,953,473)
Total stockholders’ equity	$ 8,310,172	$ 333,416		$ 140,872,825