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Reportable Segment and Geographical Information
 9 Months Ended
Sep. 28, 2024
Segment Reporting [Abstract]  
Reportable Segment and Geographical Information Reportable Segment and Geographical Information
Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the CODM for purposes of allocating resources and evaluating financial performance. Our CODM, the Chief Executive Officer, reviews financial information presented on a consolidated basis, accompanied by information about our five operating segments, for the purposes of allocating resources and evaluating financial performance. The Company is organized into three reportable segments: Aperture Solutions, Surface Solutions and Shelter Solutions, which operate principally in the U.S. with limited operations in Canada and Mexico.
•The Aperture Solutions reportable segment offers a broad line of windows and doors at multiple price-points for residential new construction and repair and remodel end markets in the U.S. and Canada. Its main products include vinyl, aluminum, wood-composite and aluminum clad-wood windows and patio doors, as well as steel, wood-composite and fiberglass entry doors.
•The Surface Solutions reportable segment offers a broad suite of surface solutions products and accessories at multiple price-points for the residential new construction and repair and remodel end markets as well as stone installation services. Its main products include vinyl siding and accessories, cellular polyvinyl chloride trim, vinyl fencing and railing, stone veneer and gutter protection products.
•The Shelter Solutions reportable segment designs, engineers, manufactures and distributes extensive lines of metal products, including metal roofing, for the low-rise commercial construction market under multiple brand names and through a nationwide network of manufacturing plants and distribution centers. The Company defines low-rise commercial construction as building applications of up to five stories.
Management monitors the operational results of its reportable segments separately for purposes of making decisions about resources and evaluating performance. Management evaluates performance on the basis of segment earnings before interest, income taxes, depreciation and amortization (“Adjusted reportable segment EBITDA”).
Corporate operating expenses are not allocated to reportable segments. Corporate and Other consists specifically of corporate operating expenses that are generally not allocated to reportable segments, related-party management fees and other items that are not assigned or allocated to reportable segments. Any intercompany revenues or expenses are eliminated in consolidation.
The following table sets forth net sales, Adjusted reportable segment EBITDA and a reconciliation to income (loss) before income taxes:

Three Months EndedNine Months Ended
 September 28, 2024September 30, 2023September 28, 2024September 30, 2023
Net sales: 
Aperture Solutions$674,398 $637,669 $1,877,248 $1,889,913 
Surface Solutions349,907 357,400 960,299 961,513 
Shelter Solutions407,051 429,689 1,103,798 1,280,638 
Total net sales$1,431,356 $1,424,758 $3,941,345 $4,132,064 
Adjusted reportable segment EBITDA:
Aperture Solutions$83,044 $91,946 $227,548 $260,032 
Surface Solutions77,421 79,205 195,096 167,011 
Shelter Solutions17,943 79,002 128,741 268,386 
Total adjusted reportable segment EBITDA178,408 250,153 551,385 695,429 
Corporate and Other(469,541)(62,534)(586,850)(165,095)
Depreciation and amortization(103,586)(93,253)(296,441)(331,077)
Interest expense(124,120)(91,013)(325,687)(277,438)
Foreign exchange gain (loss)782 (3,753)(6,004)2,694 
Loss on extinguishment of debt— — — (184)
Other income, net994 4,027 4,550 8,832 
Income (loss) before income taxes$(517,063)$3,627 $(659,047)$(66,839)

The following table sets forth net sales disaggregated by reportable segment:
Three Months EndedNine Months Ended
September 28, 2024September 30, 2023September 28, 2024September 30, 2023
Aperture Solutions – Principally vinyl windows$674,398 $637,669 $1,877,248 $1,889,913 
Surface Solutions:
Vinyl siding169,586 176,957 470,209 471,983 
Metal siding100,529 95,348 268,465 241,851 
Injection molded siding15,953 16,561 42,980 44,603 
Stone19,004 19,098 51,640 56,567 
Stone veneer installation and other44,835 49,436 127,005 146,509 
Total349,907 357,400 960,299 961,513 
Shelter Solutions – Metal building products407,051 429,689 1,103,798 1,280,638 
Total net sales$1,431,356 $1,424,758 $3,941,345 $4,132,064 
The following table sets forth total assets disaggregated by reportable segment:
September 28,
2024		December 31,
2023
Aperture Solutions$3,577,966 $2,934,102 
Surface Solutions1,881,652 2,268,443 
Shelter Solutions1,687,657 1,111,679 
Corporate292,112 619,117 
Total assets$7,439,387 $6,933,341