Summary of significant accounting policies (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Summary of Impact of Revision to Specific Line Items in Consolidated Financial Statements

The following table reflects the impact of the revision to the specific line items presented in the Company's previously reported Condensed Consolidated Balance Sheets and the Condensed Consolidated Statement of Changes in Equity as of December 31, 2022:

	December 31, 2022
(In thousands)	As Reported		Adjustment			As Revised
Accumulated Other Comprehensive Income	$	46,713	$	(20,587	)	$	26,126
Non-Controlling Interest	$	309,072	$	20,587		$	329,659
Total Equity	$	1,303,613	$	—		$	1,303,613

The following table reflects the impact of the restatement to the specific line items presented in the Company’s previously reported Condensed Consolidated Statements of Loss and the previously reported Condensed Consolidated Statements of Comprehensive Loss for the three months ended March 31, 2023:

	For the Three Months Ended March 31, 2023
(In thousands)	As Reported			Adjustment			As Restated
Net Loss attributable to non-controlling interest	$	(5,989	)	$	5,619		$	(370	)
Net Loss attributable to ADTRAN Holdings, Inc.	$	(34,464	)	$	(5,619	)	$	(40,083	)
Loss per common share attributable to ADTRAN Holdings, Inc. – basic	$	(0.44	)	$	(0.07	)	$	(0.51	)
Loss per common share attributable to ADTRAN Holdings, Inc. – diluted	$	(0.44	)	$	(0.07	)	$	(0.51	)
Comprehensive Loss attributable to non-controlling interest	$	244		$	(232	)	$	12
Comprehensive Loss attributable to ADTRAN Holdings, Inc., net of tax	$	(31,915	)	$	232		$	(31,683	)

The following table reflects the impact of the restatement, in addition to the revision of the December 31, 2022 balances referenced above, to the specific line items presented in the Company’s previously reported Condensed Consolidated Balance Sheets as of March 31, 2023 and the Condensed Consolidated Statement of Changes in Equity for the period ended March 31, 2023:

	March 31, 2023
(In thousands)	As Reported		Adjustment			As Restated
Additional Paid-in Capital	$	762,035	$	20,725		$	782,760
Accumulated Other Comprehensive Income	$	55,251	$	(20,725	)	$	34,526
Total Equity	$	820,162	$	—		$	820,162

The following table reflects the impact of the restatement to the specific line items presented in the Company’s previously reported condensed consolidated financial statements as of March 31, 2023:

(In thousands)	As Reported		Adjustment			As Restated
Revolving credit agreements outstanding	$	190,843	$	(180,000	)	$	10,843
Total current liabilities	$	522,204	$	(180,000	)	$	342,204
Non-current revolving credit agreement outstanding	$	—	$	180,000		$	180,000