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Supplementary balance sheet information (Tables)
 9 Months Ended
Sep. 26, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Condensed Balance Sheet Supplementary balance sheet information
September 26,December 31,
In millions20212020
Accounts and other receivables
Trade receivables$50.0 $33.6 
Related parties0.2 0.2
Prepayments and accrued income6.5 5.5
Derivative financial instruments0.1 0.2
Deferred consideration0.9 0.2
Other receivables1.3 3.4
Total accounts and other receivables$59.0 $43.1 
Inventories
Raw materials and supplies$36.2 $26.2 
Work-in-process23.7 19.7 
Finished goods20.7 22.9 
Total inventories$80.6 $68.8 
Other current assets
Income tax receivable1.3 1.5 
Total other current assets$1.3 $1.5 
Property, plant and equipment, net
Land, buildings and leasehold improvements$67.0 $65.2 
Machinery and equipment265.6 255.3 
Construction in progress6.5 7.8 
Total property, plant and equipment339.1 328.3 
Accumulated depreciation and impairment(250.6)(242.3)
Total property, plant and equipment, net$88.5 $86.0 
Other current liabilities
Restructuring related liabilities$8.6 $9.0 
Contingent liabilities1.5 1.1 
Derivative financial instruments0.1 0.4 
Operating lease liability1.1 2.9 
Other current liabilities1.6 0.1 
Total other current liabilities$12.9 $13.5 
Other non-current liabilities
Contingent liabilities$0.6 $1.0 
Operating lease liability10.7 6.7 
Total other non-current liabilities$11.3 $7.7 
Schedule of Current Held-for-Sale Assets and Liabilities
The respective assets and liabilities of the above disposal group have been reclassified as held-for-sale also included within assets held-for-sale, but not disclosed as discontinued operations, in 2021 and 2020 is one building valued at $3.7 million, within our Elektron Segment.
Both of these respective items have been included in the table below.
Held-for-sale assets September 26,December 31,
In millions20212020
Property, plant and equipment$4.8 $11.6 
Right-of-use-assets from operating leases0.4 3.1 
Inventory2.7 12.6 
Accounts and other receivables2.6 8.7 
Held-for-sale assets$10.5 $36.0 
Held-for-sale liabilities
Accounts payable0.6 4.3 
Accrued liabilities0.1 1.5 
Other current liabilities1.0 5.6 
Held-for-sale liabilities$1.7 $11.4 
Results of discontinued operations were as follows:
Third QuarterYear-to-date
In millions2021202020212020
Net sales$4.9 $12.7 $19.5 $41.0 
Cost of goods sold(4.7)(13.3)(20.4)(40.4)
Gross profit / (loss)$0.2 $(0.6)$(0.9)$0.6 
Selling, general and administrative expenses(1.4)(1.4)(3.1)(4.1)
Restructuring charges— (0.1)— (0.1)
Other income— 2.3 — 2.3 
Operating (loss) / profit$(1.2)$0.2 $(4.0)$(1.3)
Tax credit0.5 — 1.2 — 
Net (loss) / income$(0.7)$0.2 $(2.8)$(1.3)
Third Quarter
In millions2021
Cash consideration received$3.5 
Deferred consideration payable0.6 
Less
Net assets sold(4.2)
Gross loss on disposition(0.1)
Provision for income taxes— 
Net loss on disposition$(0.1)
The assets and liabilities classified as held-for-sale related to discontinued operations were as follows:
Held-for-sale assets September 26,December 31,
In millions20212020
Property, plant and equipment$1.1 $7.9 
Right-of-use-assets from operating leases0.4 3.1 
Inventory2.7 12.6 
Accounts and other receivables2.6 8.7 
Held-for-sale assets$6.8 $32.3 
Held-for-sale liabilities
Accounts payable0.6 4.3 
Accrued liabilities0.1 1.5 
Other current liabilities1.0 5.6 
Held-for-sale liabilities$1.7 $11.4 
The depreciation and amortization, capital expenditures and significant non-cash items were as follows:
Third QuarterYear-to-date
In millions2021202020212020
Cash flows from discontinued operations:
Depreciation$0.1 $0.2 $0.4 $0.8