Company: JBI
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0001839839-25-000032
Chunk: 14

Company: Janus International Group, Inc.
Filing Date: 2025-02-26
Form: 10-K
Item: Item 8
Chunk 14
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Item 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

PageReports of Independent Registered Public Accounting Firm 52Consolidated Balance Sheets as of December 28, 2024 and December 30, 2023 55Consolidated Statements of Operations and Comprehensive Income for the years ended December 28, 2024, December 30, 2023, and December 31, 2022.56Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 28, 2024, December 30, 2023, and December 31, 2022.57Consolidated Statements of Cash Flows for the years ended December 28, 2024, December 30, 2023 and December 31, 202258Notes to the Consolidated Financial Statements60

51

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors

Janus International Group, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheet of Janus International Group, Inc. and subsidiaries (the Company) as of December 28, 2024, the related consolidated statements of operations and comprehensive income, changes in stockholders’ equity, and cash flows for the year then ended, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 28, 2024, and the results of its operations and its cash flows for the year then ended, in conformity with U.S. generally accepted accounting principles.

We also have audited the adjustments to the 2023 and 2022 consolidated financial statements to retrospectively apply the change in accounting related to the Company’s adoption of ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, as described in Notes 2 and 18. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit, review, or apply any procedures to the 2023 or 2022 consolidated financial statements of the Company other than with respect to the adjustments and, accordingly, we do not express an opinion or any other form of assurance on the 2023 or 2022 consolidated financial statements taken as a whole.

We also have audited, in accordance with the standards of the Public Company