Company: JBI
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0001839839-25-000032
Chunk: 36

Company: Janus International Group, Inc.
Filing Date: 2025-02-26
Form: 10-K
Item: Item 9A
Chunk 36
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 reporting includes those policies and procedures that:

(i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

(ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of our management and directors; and

(iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Based on this assessment, management has concluded that our internal controls over financial reporting were effective as of December 28, 2024. Consistent with guidance issued by the SEC that an assessment of internal controls over financial reporting of a recently acquired business may be omitted from management’s evaluation of disclosure controls and procedures, management is excluding an assessment of the internal controls for the acquired processes of T.M.C. from its evaluation of the effectiveness of the Company’s disclosure controls and procedures. T.M.C. was acquired on May 17, 2024 and is included in our 2024 consolidated financial statements. It represented approximately $4.1 of assets as of December 28, 2024 and approximately $27.2 of total revenues for the year ended December 28, 2024.

KPMG LLP, the Company’s independent registered public accounting firm has issued its report on the effectiveness of our internal control over financial reporting as of December 28, 2024, which appears in this Annual Report on Form 10-K.

Limitations on Effectiveness of Controls and Procedures

Our disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives, as specified above. Our management recognizes that any control system, no matter how well designed and operated, is based upon certain judgments and assumptions, and cannot provide absolute assurance that its objectives will be met.

Changes in Internal Control Over Financial Reporting

Other than as described above, there have been no changes in the Company’s internal control over financial reporting during the quarter ended December 28, 2024, that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

89

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Stockholders and the Board of Directors

Janus International Group, Inc.

Opinion on Internal Control over Financial Reporting

We have audited Janus International Group, Inc. and subsidiaries' (the Company) internal