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Goodwill and other identifiable intangible assets | 9 Months Ended
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Sep. 28, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and other identifiable intangible assets | Goodwill and other identifiable intangible assets Changes in goodwill during the first nine months ended September 28, 2025, were as follows:
| In millions | Gas Cylinders |  | Elektron |  | Total |
| At January 1, 2025 | $ | 25.9 |  |  | $ | 41.1 |  |  | $ | 67.0 |  |
| Exchange difference | 1.4 |  |  | 0.8 |  |  | 2.2 |  |
| Net balance at September 28, 2025 | $ | 27.3 |  |  | $ | 41.9 |  |  | $ | 69.2 |  |
Accumulated goodwill impairment losses in relation to continuing activities were $8.0 million as of September 28, 2025 and December 31, 2024. Identifiable intangible assets consisted of the following:
| In millions | Customer relationships |  | Technology and trading related |  | Total |
| Cost: |  |  |  |  |  |
| At January 1, 2025 | $ | 15.6 |  |  | $ | 7.7 |  |  | $ | 23.3 |  |
| Exchange movements | — |  |  | 0.5 |  |  | 0.5 |  |
| At September 28, 2025 | $ | 15.6 |  |  | $ | 8.2 |  |  | $ | 23.8 |  |
| Accumulated amortization: |  |  |  |  |
| At January 1, 2025 | $ | 7.0 |  |  | $ | 4.8 |  |  | $ | 11.8 |  |
| Provided during the period | 0.4 |  |  | 0.2 |  |  | 0.6 |  |
| Exchange movements | — |  |  | 0.3 |  |  | 0.3 |  |
| At September 28, 2025 | $ | 7.4 |  |  | $ | 5.3 |  |  | $ | 12.7 |  |
| Net book values: |  |  |  |  |  |
| At January 1, 2025 | $ | 8.6 |  |  | $ | 2.9 |  |  | $ | 11.5 |  |
| At September 28, 2025 | $ | 8.2 |  |  | $ | 2.9 |  |  | $ | 11.1 |  |
Identifiable intangible asset amortization expense was $0.6 million for the first nine months of 2025 and 2024. Intangible asset amortization expense during each of the following five years is expected to be approximately $0.8 million per year.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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