Mirion Technologies Files Q3 2024 10-Q

Ticker: MIR · Form: 10-Q · Filed: Oct 30, 2024

Sentiment: neutral

Topics: 10-Q, financials, reporting

TL;DR

Mirion Tech's Q3 2024 10-Q is in: financials and biz updates for measuring/controlling devices.

AI Summary

Mirion Technologies, Inc. filed its 10-Q for the period ending September 30, 2024. The filing details financial performance and operational updates for the third quarter of 2024. Key financial figures and business segment information are presented, reflecting the company's ongoing activities in the measuring and controlling devices sector.

Why It Matters

This filing provides investors and analysts with the latest financial health and operational performance of Mirion Technologies, Inc., crucial for understanding its market position and future prospects.

Risk Assessment

Risk Level: medium — As a public company filing a quarterly report, there are inherent risks associated with financial performance, market conditions, and regulatory compliance.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of Mirion Technologies, Inc.?

Mirion Technologies, Inc. operates in the Measuring & Controlling Devices, NEC sector, as indicated by its SIC code 3829.

What period does this 10-Q filing cover?

This 10-Q filing covers the period ending September 30, 2024.

When was this 10-Q filing submitted to the SEC?

This 10-Q filing was submitted on October 30, 2024.

What was Mirion Technologies, Inc. formerly known as?

Mirion Technologies, Inc. was formerly known as GS Acquisition Holdings Corp II.

What is the fiscal year end for Mirion Technologies, Inc.?

The fiscal year end for Mirion Technologies, Inc. is December 31.

Filing Stats: 4,924 words · 20 min read · ~16 pages · Grade level 7.4 · Accepted 2024-10-30 16:34:34

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 Income (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 58

SIGNATURES

SIGNATURES 60 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 September 30, 2024 and December 31, 2023 6 Unaudited Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2024 and September 30, 2023 7 Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2024 and September 30, 2023 8 Unaudited Condensed Consolidated Statements of Stockholders' Equity for the three and nine months ended September 30, 2024 and September 30, 2023 9 Unaudited Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2024 and September 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 38 Note 22. Subsequent Events 38 5 Table of Content s Mirion Technologies, Inc. Condensed Consolidated Balance Sheets (Unaudited) (In millions, except share data) September 30, 2024 December 31, 2023 A

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