CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Sep. 28, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 6.0	$ 4.1
Restricted cash	2.4	2.2
Accounts and other receivables, net of allowances of $0.4 and $0.3, respectively	51.0	58.8
Prepayments and accrued income	6.0	4.6
Inventories	95.1	83.6
Current assets held-for-sale	6.8	22.5
Total current assets	167.3	175.8
Non-current assets
Property, plant and equipment, net	58.8	62.8
Right-of-use assets from operating leases	11.1	11.5
Goodwill	69.2	67.0
Intangibles, net	11.1	11.5
Deferred tax assets	4.7	4.1
Pensions and other retirement benefits	54.8	49.3
Investments and loans to joint ventures and other affiliates	0.4	0.4
Total assets	377.4	382.4
Current liabilities
Current maturities of long-term debt and short-term borrowing	25.0	3.1
Accounts payable	23.2	29.6
Accrued liabilities	28.8	24.0
Taxes on income	8.2	5.6
Current liabilities held-for-sale	2.8	12.8
Other current liabilities	13.0	18.6
Total current liabilities	101.0	93.7
Non-current liabilities
Long-term debt	18.3	42.0
Pensions and other retirement benefits	0.1	0.1
Deferred tax liabilities	13.9	14.0
Other non-current liabilities	12.5	13.1
Total liabilities	145.8	162.9
Commitments and contingencies (Note 16)
Shareholders' equity
Ordinary shares of £0.50 par value; authorized 40,000,000 shares for 2025 and 2024; issued 28,944,000 for 2025 and 2024; outstanding 26,721,510 and 26,742,074 for 2025 and 2024, respectively	26.5	26.5
Additional paid-in capital	227.9	226.1
Treasury shares	(26.4)	(24.9)
Company shares held by ESOP	(0.7)	(0.8)
Retained earnings	109.0	108.7
Accumulated other comprehensive loss	(104.7)	(116.1)
Total shareholders' equity	231.6	219.5
Total liabilities and shareholders' equity	$ 377.4	$ 382.4

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).