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Acquisitions (Tables) | 9 Months Ended
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Sep. 30, 2025
Business Combination [Abstract] |
Schedule of Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary fair values of the M&C’s assets acquired and liabilities assumed at the date of the acquisition:
(In millions) | May 6, 2025
Current assets (including cash of $10.0) | $ | 39.2 |
Property, plant and equipment and other noncurrent assets | 48.4 |
Customer relationships and other intangible assets | 66.6 |
Goodwill | 92.6 |
Total assets acquired | $ | 246.8 |
Deferred tax liability | $ | (24.7) |
Other liabilities | (22.8) |
Total liabilities assumed | $ | (47.5) |
Net assets acquired | $ | 199.3 |
Business Combination, Pro Forma Information | The following unaudited pro forma information presents our combined results as if the M&C acquisition had occurred on January 1, 2024. The unaudited pro forma financial information was prepared to give effect to events that are (1) directly attributable to the acquisition; (2) factually supportable; and (3) expected to have a continuing impact on the combined company's results. There were no material transactions between MSA and M&C during the periods presented that are required to be eliminated in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined financial information does not reflect any cost savings, operating synergies, or revenue enhancements that the combined companies may achieve as a result of the acquisition or the costs to integrate the operations or the costs necessary to achieve cost savings, operating synergies, or revenue enhancements.
| Three months ended September 30, 2024 | Nine Months Ended September 30,
(In millions, except per share amounts) | 2025 | 2024
Net sales | $ | 445.4 |  | $ | 1,382.4 |  | $ | 1,348.9 |
Net income | 68.3 |  | 194.4 |  | 202.4 |
Basic earnings per share | 1.74 |  | 4.95 |  | 5.14 |
Diluted earnings per share | 1.73 |  | 4.94 |  | 5.12 |

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