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SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Thousands | 2 Months Ended | 10 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2021 | Nov. 08, 2021 | Dec. 31, 2023 | Dec. 31, 2022
Segment Reporting Information [Line Items] |  |  |  |
Net sales | $ 21,023 | $ 341,315 | $ 322,108 | $ 360,505
Adjusted EBITDA | (1,858) | 143,292 | 96,787 | 125,391
Depreciation and amortization | 9,379 | 52,000 | 64,855 | 65,795
Interest and financing expense | 6,352 | 39,087 | 41,378 | 42,585
Founders advisory fees - related party | 652,990 | 0 | (108,481) | (117,302)
Intangible impairment | 0 | 0 | 40,738 | 0
Non-recurring expenses | 5,580 | 4,845 | 4,046 | 6,885
Share-based compensation expense | 4,821 | 156 | 1,596 | 14,649
Non-cash purchase accounting impact | 6,125 | 0 | 0 | 24,796
(Gain) loss on contingent earn-out | 198 | 2,965 | (7,273) | (12,706)
Management fees | 0 | 1,073 | 0 | 0
Contingent future payments | 0 | 4,375 | 0 | 0
Unrealized foreign currency (gain) loss | (1,006) | (4,026) | 1,655 | (3,462)
Income (loss) before income taxes | (688,309) | 34,765 | 61,583 | 97,227
Assets |  |  | 2,315,422 | 2,456,616
Fire Safety |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Net sales | 7,913 | 253,267 | 225,554 | 226,583
Adjusted EBITDA | (3,696) | 121,589 | 76,214 | 77,365
Depreciation and amortization | 7,418 | 36,994 | 51,178 | 51,299
Assets |  |  | 1,837,146 | 1,958,633
Specialty products |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Net sales | 13,110 | 88,048 | 96,554 | 133,922
Adjusted EBITDA | 1,838 | 21,703 | 20,573 | 48,026
Depreciation and amortization | $ 1,961 | $ 15,006 | 13,677 | 14,496
Assets |  |  | $ 478,276 | $ 497,983

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