Acquisitions (Tables)

9 Months Ended

Sep. 27, 2025

The following table summarizes the provisional fair value of net assets acquired and liabilities assumed:


($ Amounts in thousands)	Fair Value
Assets acquired and liabilities assumed:
Cash and cash equivalents	$	1,499
Accounts receivable	41,720
Inventories	78,941
Property, plant and equipment	152,055
Trade name and customer relationship intangibles	11,000
Lease right-of-use asset	8,911
Other assets	2,164
Total assets acquired	296,290
Accounts payable and other liabilities assumed	21,843
Employee related liabilities	5,277
Lease liabilities	8,798
Rebates and customer related liabilities	7,404
Deferred income tax liabilities	15,711
Other liabilities assumed	7,601
Total liabilities assumed	66,634
Net assets acquired	229,656
Net purchase price	(181,816)
Bargain purchase gain	$	47,840

The following table summarizes the fair value of net assets acquired:


($ Amounts in thousands)	Fair Value
Cash and cash equivalents	$	18,074
Accounts receivable	10,346
Inventories	126,516
Property, plant and equipment	207,912
Lease right-of-use assets	8,031
Goodwill	107,665
Trade name and customer relationship intangibles	108,000
Equity investment	11,000
Other assets	5,803
Total assets acquired	603,347
Accounts payable and other liabilities assumed	6,784
Employee related liabilities	6,234
Lease liabilities	8,031
Rebates and customer related liabilities	16,698
Deferred income tax liabilities	69,709
Total liabilities assumed	107,456
Net assets acquired	$	495,891

The following table summarizes the fair value of net assets acquired:


($ Amounts in thousands)	Fair Value
Cash and cash equivalents	$	10,423
Accounts receivable	27,223
Inventories	21,084
Property, plant and equipment	47,478
Lease right-of-use assets	123,801
Goodwill	174,002
Trade name and customer relationship intangibles	246,000
Other assets	7,375
Total assets acquired	657,386
Accounts payable and other liabilities assumed	35,943
Employee related liabilities	6,793
Lease liabilities	104,737
Deferred income tax liabilities	49,251
Total liabilities assumed	196,724
Net assets acquired	$	460,662

The fair value and expected useful life of identifiable intangible assets consists of the following:

The fair value and expected useful life of identifiable intangible assets consists of the following:

The fair value and expected useful life of identifiable intangible assets consists of the following:

Cornerstone Building Brands, Inc. 10-Q