v3.26.1
Segment Reporting
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Reporting SEGMENT DISCLOSURE
Our Chief Operating Decision Maker (CODM) evaluates performance and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Since our CODM evaluates financial performance on a consolidated basis, we have determined that we have a single operating segment composed of the consolidated financial results of Clearwater Paper.
Our CODM also reviews total assets, as reported on our consolidated balance sheets, and purchases of property and equipment, as reported on our consolidated statements of cash flows.
Our CODM utilizes other key operating metrics, including disaggregated measures of net sales by product line, disaggregation of significant segment expenses and Adjusted EBITDA in order to assess our financial performance.
Net sales classified by major product lines and a reconciliation of significant expenses to consolidated income from continuing operations is as follows:
Quarter Ended March 31,
20262025
Net sales by product line:
Food service$153.7 $151.4 
Folding carton124.9 148.4 
Sheeting and distribution38.9 38.8 
Pulp and other42.7 39.6 
Total net sales$360.3 $378.2 
Input cost (raw materials and energy)167.6 168.4 
Labor and overhead121.7 117.1 
Supply chain costs (principally freight)39.6 36.3 
Selling, general and administrative expenses19.6 28.4 
Depreciation and amortization23.4 21.5 
Interest expense, net5.0 3.3 
Non-significant expenses(0.2)10.8 
Income tax benefit(3.7)(1.8)
Loss from continuing operations$(12.8)$(5.9)
Non-significant expenses is primarily made up of other operating charges, net and changes in inventory.