SW · 10-Q · 2026Q3 · Full report

Restructuring and Impairment Charges

Smurfit Westrock plc · 2026-11-04 · Importance 48 · Surprise 74

Nine-month impairment and restructuring costs declined $161 million to $199 million from $360 million in 2025. The 2026 total comprised $108 million of impairment charges and $91 million of restructuring costs, compared with $242 million and $118 million, respectively, in 2025. Third-quarter costs decreased $39 million to $26 million, consisting of $1 million of impairment and $25 million of restructuring costs, versus $58 million and $7 million in the prior-year quarter. The company also recorded $74 million of accelerated depreciation costs for machine closures during the first nine months of 2026.

Key facts

• Impairment and restructuring costs decreased $161 million to $199 million in the nine months ended September 30, 2026; the period included $108 million of impairment charges and $91 million of restructuring costs. source
• Impairment and restructuring costs decreased $39 million to $26 million in the three months ended September 30, 2026; the period included $1 million of impairment charges and $25 million of restructuring costs. source