Mirion Technologies Files Q2 2024 10-Q

Ticker: MIR · Form: 10-Q · Filed: Aug 2, 2024

Sentiment: neutral

Topics: 10-Q, financials, reporting

TL;DR

**MIRION Q2 10-Q FILED: Financials and operations update for period ending June 30, 2024.**

AI Summary

Mirion Technologies, Inc. filed its 10-Q for the period ending June 30, 2024. The filing details financial performance and operational updates for the second quarter. Specific financial figures and segment performance are outlined within the report.

Why It Matters

This filing provides investors with a detailed look at Mirion Technologies' financial health and operational progress during the second quarter of 2024, impacting investment decisions.

Risk Assessment

Risk Level: medium — As a 10-Q filing, it contains detailed financial information that could reveal risks or opportunities impacting the company's stock price.

Key Numbers

Key Players & Entities

FAQ

What was the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing was the quarter ended June 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on August 2, 2024.

What was Mirion Technologies, Inc.'s former name?

Mirion Technologies, Inc.'s former name was GS Acquisition Holdings Corp II.

What is Mirion Technologies' fiscal year end?

Mirion Technologies' fiscal year ends on December 31.

What is the primary SIC code listed for Mirion Technologies?

The primary SIC code listed for Mirion Technologies is 3829, for Measuring & Controlling Devices, NEC.

Filing Stats: 4,814 words · 19 min read · ~16 pages · Grade level 7.9 · Accepted 2024-08-02 16:13:32

Key Financial Figures

Filing Documents

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION 5

Financial Statements (Unaudited)

ITEM 1. Financial Statements (Unaudited) 5 Unaudited Condensed Consolidated Balance Sheets 6 Unaudited Condensed Consolidated Statements of Operations 7 Unaudited Condensed Consolidated Statements of Comprehensive Loss 8 Unaudited Condensed Consolidated Statements of Stockholders' Equity 9 Unaudited Condensed Consolidated Statements of Cash Flows 11 Notes to Condensed Consolidated Financial Statements (Unaudited) 12 Note 1. Nature of Business and Summary of Significant Accounting Policies 12 Note 2. Business Combinations and Acquisitions 17 Note 3. Contracts in Progress 18 Note 4. Inventories 18 Note 5. Property, Plant and Equipment, Net 19 Note 6. Accrued Expenses and Other Current Liabilities 19 Note 7. Goodwill and Intangible Assets 20 Note 8. Borrowings 21 Note 9. Leased Assets 24 Note 10. Commitments and Contingencies 26 Note 11. Income Taxes 27 Note 12. Supplemental Disclosures to Condensed Consolidated Statements of Cash Flows 27 Note 13. Stock Based Compensation 27 Note 14. Related-Party Transactions 29 Note 15. Segment Information 30 Note 16. Fair Value Measurements 32 Note 17. Derivatives and Hedging 33 Note 18. Loss Per Share 34 Note 19. Restructuring 36 Note 20. Noncontrolling Interests 37 Note 21. Accumulated Other Comprehensive Loss 38 Note 22. Subsequent Events 38

Management's Discussion and Analysis of Financial Condition and Results of Operations

ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 39

Quantitative and Qualitative Disclosures about Market Risk

ITEM 3. Quantitative and Qualitative Disclosures about Market Risk 56

Controls and Procedures

ITEM 4. Controls and Procedures 57

- OTHER INFORMATION

PART II - OTHER INFORMATION 57

Legal Proceedings

ITEM 1. Legal Proceedings 58

Risk Factors

ITEM 1A. Risk Factors 58

Unregistered Sales of Equity Securities and Use of Proceeds

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 58

Defaults Upon Senior Securities

ITEM 3. Defaults Upon Senior Securities 58

Mine Safety Disclosures

ITEM 4. Mine Safety Disclosures 58

Other Information

ITEM 5. Other Information 58

Exhibits

ITEM 6. Exhibits 59

SIGNATURES

SIGNATURES 61 4 Table of Content s

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

ITEM 1. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA INDEX TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Unaudited Condensed Consolidated Balance Sheets as of June 30, 2024 and December 31, 2023 6 Unaudited Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2024 and June 30, 2023 7 Unaudited Condensed Consolidated Statements of Comprehensive Loss for the three and six months ended June 30, 2024 and June 30, 2023 8 Unaudited Condensed Consolidated Statements of Stockholders' Equity for the three and six months ended June 30, 2024 and June 30, 2023 9 Unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2024 and June 30, 2023 11 Notes to Condensed Consolidated Financial Statements (Unaudited) 12 Note 1. Nature of Business and Summary of Significant Accounting Policies 12 Note 2. Business Combinations and Acquisitions 17 Note 3. Contracts in Progress 18 Note 4. Inventories 18 Note 5. Property, Plant and Equipment, Net 19 Note 6. Accrued Expenses and Other Current Liabilities 19 Note 7. Goodwill and Intangible Assets 20 Note 8. Borrowings 21 Note 9. Leased Assets 24 Note 10. Commitments and Contingencies 26 Note 11. Income Taxes 27 Note 12. Supplemental Disclosures to Condensed Consolidated Statements of Cash Flows 27 Note 13. Stock-Based Compensation 27 Note 14. Related-Party Transactions 29 Note 15. Segment Information 30 Note 16. Fair Value Measurements 32 Note 17. Derivatives and Hedging 33 Note 18. Loss Per Share 34 Note 19. Restructuring 36 Note 20. Noncontrolling Interests 37 Note 21. Accumulated Other Comprehensive Loss/Income 38 Note 22. Subsequent Events 38 5 Table of Content s Mirion Technologies, Inc. Condensed Consolidated Balance Sheets (Unaudited) (In millions, except share data) June 30, 2024 December 31, 2023 ASSETS Current assets: Cash and cash equivalents $ 122.

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